# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（個人の減価償却に関する経過措置） — address `suppl-3561-13/art-4` - 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-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-4 - 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. --- ### 第四条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals caption: machine translation, not official suppl-3561-13/art-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-4 **第一項** 新法第十二条の規定は、個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、個人が施行日前に取得等をした旧法第十二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-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-4/par-1 The provisions of Article 12 of the New Act apply where an individual puts industrial machinery, etc. prescribed in paragraph (1) of that Article of which the individual makes an acquisition, etc. on or after the Effective Date to use for the individual's business, and with regard to cases where an individual put industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act of which the individual made an acquisition, etc. before the Effective Date to use for the individual's business, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第十二条の二第二項の規定は、個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、個人が施行日前に取得又は製作をした旧法第十二条の二第二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-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-4/par-2 The provisions of Article 12-2, paragraph (2) of the New Act apply where an individual puts medical equipment prescribed in that paragraph which the individual acquires or manufactures on or after the Effective Date to use for the individual's business, and with regard to cases where an individual put medical equipment prescribed in Article 12-2, paragraph (2) of the Former Act which the individual acquired or manufactured before the Effective Date to use for the individual's business, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第十二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、旧法第十二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、新法第十二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-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-4/par-3 The provisions of Article 12-3, 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 12-3, 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 12-3, 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** 新法第十三条第一項（車両及び運搬具に係る部分に限る。）の規定は、個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-4/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-4/par-4 The provisions of Article 13, paragraph (1) of the New Act (limited to the part pertaining to vehicles and transport equipment) apply to vehicles and transport equipment prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date. machine translation, not official **第五項** 新法第十四条第一項の規定は、個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、個人が施行日前に取得又は新築をした旧法第十四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-4/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-4/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-4/par-5 The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph which an individual acquires or newly constructs on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act which an individual acquired or newly constructed before the Effective Date, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第三条第一項（産業転換設備等を取得した場合の所得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-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-3/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 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07