# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十一条 (Supplementary Provisions, Article 11) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十一条 (Supplementary Provisions, Article 11)（法人の減価償却に関する経過措置） — address `suppl-3561-13/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-11 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十一条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations caption: machine translation, not official suppl-3561-13/art-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-11 **第一項** 新法第四十五条の規定は、法人が施行日以後に取得等をしてその事業の用に供する同条第一項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。 suppl-3561-13/art-11/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-11/par-1 The provisions of Article 45 of the New Act apply where a corporation puts industrial machinery, etc. prescribed in paragraph (1) of that Article of which it makes an acquisition, etc. on or after the Effective Date to use for its business, and with regard to cases where a corporation put industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act of which it made an acquisition, etc. before the Effective Date to use for its business, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第四十五条の二第三項の規定は、法人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する医療用機器について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の二第三項に規定する医療用機器をその事業の用に供した場合については、なお従前の例による。 suppl-3561-13/art-11/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-11/par-2 The provisions of Article 45-2, paragraph (3) of the New Act apply where a corporation puts medical equipment prescribed in that paragraph which it acquires or manufactures on or after the Effective Date to use for its business, and with regard to cases where a corporation put medical equipment prescribed in Article 45-2, paragraph (3) of the Former Act which it acquired or manufactured before the Effective Date to use for its business, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第四十五条の三第一項の規定は、同項に規定する中小企業者が施行日以後に同項に規定する事業合理化計画の承認を受ける当該事業合理化計画に定める同項に規定する事業合理化用機械等について適用し、旧法第四十五条の三第一項に規定する中小企業者が施行日前に同項に規定する事業合理化計画の承認を受けた当該事業合理化計画に定める同項に規定する事業合理化用機械等については、なお従前の例による。この場合において、新法第四十五条の三第一項に規定する中小企業者が施行日から昭和五十七年三月三十一日までの間に同項に規定する事業合理化計画の承認を受ける当該事業合理化計画に定める同項に規定する事業合理化用機械等に対する同項の規定の適用については、同項中「百分の二十」とあるのは「四分の一」と、「百分の十」とあるのは「八分の一」とする。 suppl-3561-13/art-11/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-11/par-3 The provisions of Article 45-3, paragraph (1) of the New Act apply to machinery, etc. for business rationalization prescribed in that paragraph which is specified in a business rationalization plan prescribed in that paragraph for which a small and medium sized enterprise prescribed in that paragraph receives approval on or after the Effective Date, and with regard to machinery, etc. for business rationalization prescribed in Article 45-3, paragraph (1) of the Former Act which is specified in a business rationalization plan prescribed in that paragraph for which a small and medium sized enterprise prescribed in that paragraph received approval before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45-3, paragraph (1) of the New Act to machinery, etc. for business rationalization prescribed in that paragraph which is specified in a business rationalization plan prescribed in that paragraph for which a small and medium sized enterprise prescribed in that paragraph receives approval during the period from the Effective Date to March 31, 1982, the phrase "20 percent" in that paragraph is deemed to be replaced with "one-quarter", and the phrase "10 percent" with "one-eighth". machine translation, not official **第四項** 新法第四十六条第一項（車両及び運搬具に係る部分に限る。）の規定は、法人が施行日以後に取得等をする同項に規定する車両及び運搬具について適用する。 suppl-3561-13/art-11/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-11/par-4 The provisions of Article 46, paragraph (1) of the New Act (limited to the part concerning vehicles and transport equipment) apply to vehicles and transport equipment prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date. machine translation, not official **第五項** 新法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅については、なお従前の例による。 suppl-3561-13/art-11/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-11/par-5 The provisions of Article 47, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date. machine translation, not official **第六項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する石油貯蔵施設の償却限度額並びに石油備蓄法の一部を改正する法律の施行の日において有する同項に規定する石油ガス貯蔵施設の同日以後に終了する事業年度に係る償却限度額及び同日後に取得又は建設をする当該石油ガス貯蔵施設の償却限度額の計算について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する石油貯蔵施設の償却限度額の計算については、なお従前の例による。 suppl-3561-13/art-11/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-11/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-11/par-6 The provisions of Article 48, paragraph (1) of the New Act apply to the calculation of the depreciation limit for oil storage facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and of the depreciation limit, for business years ending on or after the date on which the Act Partially Amending the Oil Stockpiling Act comes into effect, for petroleum gas storage facilities prescribed in that paragraph that a corporation holds on that date and of the depreciation limit for those petroleum gas storage facilities that it acquires or constructs after that date, and the provisions then in force continue to govern the calculation of the depreciation limit for oil storage facilities prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十条第一項（産業転換設備等を取得した場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-10/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-314, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-315, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-007, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07