# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（個人の減価償却に関する経過措置） — address `suppl-3571-8/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5 - 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. --- ### 第五条（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-3571-8/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5 **第一項** 新法第十一条第一項の表の第一号から第六号までの規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの規定に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号から第六号までに掲げる減価償却資産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-3571-8/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-1 The provisions of items (i) through (vi) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business depreciable assets listed in items (i) through (vi) of the table in Article 11, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 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-3571-8/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-2 The provisions of Article 12 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date. machine translation, not official **第三項** 新法第十三条の二の規定は、施行日以後に同条第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する漁船について適用し、施行日前に旧法第十三条の二第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する漁船については、なお従前の例による。 suppl-3571-8/art-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-3 The provisions of Article 13-2 of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in paragraph (1), item (iii) of that Article that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels held by members of a fishery cooperative, etc. prescribed in Article 13-2, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item. machine translation, not official **第四項** 漁業再建整備特別措置法の一部を改正する法律の施行の際同法による改正前の漁業再建整備特別措置法（昭和五十一年法律第四十三号）第五条第一項に規定する中小漁業構造改善計画に係る同項の認定（以下この項において「旧認定」という。）を受けている同条第一項に規定する漁業協同組合等のうち当該旧認定前に他の中小漁業構造改善計画に係る認定を受けたことのないものが、漁業再建整備特別措置法の一部を改正する法律の施行の日から一年を経過した日の前日までに同法による改正後の漁業再建整備特別措置法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定を受けた場合には、前項の規定にかかわらず、当該漁業協同組合等の構成員が旧認定のあつた日の属する年から当該年の一月一日以後五年を経過した日の前日の属する年までの各年の十二月三十一日において有する漁船に係る償却費の額の計算については、なお従前の例による。 suppl-3571-8/art-5/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-4 If, among fishery cooperatives, etc. prescribed in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries (Act No. 43 of 1976) prior to the amendment by the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries that, at the time that Act comes into effect, have received the certification referred to in that paragraph for a small and medium sized fishery structural improvement plan prescribed in that paragraph (hereinafter referred to as "former certification" in this paragraph), one that had not received certification for any other small and medium sized fishery structural improvement plan before that former certification receives, by the day before the day on which one year has elapsed from the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries comes into effect, the certification referred to in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries as amended by that Act for a small and medium sized fishery structural improvement plan prescribed in that paragraph, then, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the calculation of the amount of depreciation allowance for fishing vessels held by members of that fishery cooperative, etc. as of December 31 of each year from the year that includes the date of the former certification to the year that includes the day before the day on which five years have elapsed from January 1 of that year. machine translation, not official **第五項** 新法第十四条第二項の規定は、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施設建築物について適用し、個人が施行日前に取得又は新築をした旧法第十四条第二項に規定する施設建築物については、なお従前の例による。 suppl-3571-8/art-5/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-5 The provisions of Article 14, paragraph (2) of the New Act apply to facility buildings prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern facility buildings prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date. machine translation, not official **第六項** 新法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、個人が施行日前に取得又は建設をした旧法第十五条第一項に規定する特定備蓄施設等については、なお従前の例による。 suppl-3571-8/art-5/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-6 The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date. machine translation, not official **第七項** 新法第十六条の二の規定は、個人が施行日以後に同条第一項各号に掲げる認定を受ける場合における当該個人の同項に規定する事業転換施設等について適用し、個人が施行日前に旧法第十六条の二第一項各号に掲げる認定又は承認を受けた場合における当該個人の同項に規定する事業転換施設等については、なお従前の例による。 suppl-3571-8/art-5/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-5/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-7 The provisions of Article 16-2 of the New Act apply to business conversion facilities, etc. prescribed in paragraph (1) of that Article of an individual in the case where the individual receives a certification listed in any of the items of that paragraph on or after the Effective Date, and the provisions then in force continue to govern business conversion facilities, etc. prescribed in Article 16-2, paragraph (1) of the Former Act of an individual in the case where the individual received a certification or approval listed in any of the items of that paragraph before the Effective Date. machine translation, not official **第八項** 新法第十七条の規定は、個人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、個人が施行日前に取得等をした旧法第十七条に規定する減価償却資産については、なお従前の例による。 suppl-3571-8/art-5/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-5/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-8 The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 17 of the Former Act for which an individual made an acquisition, etc. before the Effective Date. machine translation, not official --- ## Cites - suppl-3571-8/art-5/par-1: この条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-3571-8/art-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5 - suppl-3571-8/art-5/par-4: 特別措置法の一部を改正する法律の施行の際同法による改正前の漁業再建整備特別措置法（昭和五十一年法律第四十三号）第五条第一項 → e-Gov law 351AC0000000043, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - suppl-3571-8/art-5/par-4: この項 → 租税特別措置法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-3571-8/art-5/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-4 - suppl-3571-8/art-5/par-4: 前項 → 租税特別措置法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3571-8/art-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-3 - suppl-3571-8/art-5/par-6: 新法第十五条第一項 → 租税特別措置法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3321-26/art-15/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-3 - 租税特別措置法 附則第五条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-1 - 租税特別措置法 附則第五条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-4 --- ## 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-20261007T211206-316, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-317, 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