# 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-3591-6/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-3591-6/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3591-6/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-3591-6/art-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-4 **第一項** 新法第十一条第一項の表の第二号の規定は、個人が昭和六十年一月一日以後に取得等をしてその事業の用に供する同号に掲げる機械その他の生産設備について適用し、個人が同日前に取得等をした旧法第十一条第一項の表の第二号に掲げる機械その他の生産設備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-3591-6/art-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-4/par-1 The provisions of item (ii) of the table in Article 11, paragraph (1) of the New Act apply to machinery and other production equipment listed in that item that an individual makes an acquisition, etc. of on or after January 1, 1985 and puts to use for the individual's business, and the provisions then in force continue to govern the case where an individual has put to use for the individual's business machinery and other production equipment listed in item (ii) of the table in Article 11, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before that date. machine translation, not official **第二項** 新法第十一条第一項の表の第四号の規定は、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号に掲げる機械その他の設備について適用し、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四号に掲げる機械その他の設備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-3591-6/art-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-4/par-2 The provisions of item (iv) of the table in Article 11, paragraph (1) of the New Act apply to machinery and other equipment listed in that item that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business, and the provisions then in force continue to govern the case where an individual has put to use for the individual's business machinery and other equipment listed in item (iv) of the table in Article 11, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date. machine translation, not official **第三項** 新法第十二条第一項の規定は、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-3591-6/art-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-4/par-3 The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date and puts to use for the individual's business, and the provisions then in force continue to govern the case where an individual has put to use for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date. machine translation, not official **第四項** 新法第十三条の二第一項の規定は、施行日以後に同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-3591-6/art-4/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-4/par-4 The provisions of Article 13-2, paragraph (1) of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in item (iii) of that paragraph 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 **第五項** 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してその事業の用に供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-3591-6/art-4/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-4/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-4/par-5 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 puts to use for the individual's business, and the provisions then in force continue to govern the case where an individual has put to use for the individual's business specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that the individual acquired or constructed before the Effective Date. machine translation, not official **第六項** 旧法第十六条の二第一項に規定する個人が施行日前に同項に規定する移転に関する計画につき同項の認定を受けた場合における当該個人の同項に規定する廃棄施設等については、なお従前の例による。 suppl-3591-6/art-4/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-4/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-4/par-6 With regard to facilities to be scrapped, etc. prescribed in Article 16-2, paragraph (1) of the Former Act of an individual prescribed in that paragraph in the case where the individual received, before the Effective Date, the certification referred to in that paragraph for a plan concerning relocation prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第七項** 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-3591-6/art-4/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-6/art-4/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-4/par-7 The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article that an individual makes an acquisition, etc. of 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 that an individual made an acquisition, etc. of before the Effective Date. machine translation, not official --- ## Cites - suppl-3591-6/art-4/par-5: 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 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（省エネルギー設備等を取得した場合の特別償却又は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-3591-6/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/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-20261007T211206-322, 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