# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（法人の減価償却に関する経過措置） — address `suppl-3611-13/art-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-14 - 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. --- ### 第十四条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations caption: machine translation, not official suppl-3611-13/art-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-14 **第一項** 新法第四十三条第一項の表の第七号の規定は、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号に掲げる減価償却資産について適用する。 suppl-3611-13/art-14/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-14/par-1 The provisions of item (vii) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in that item that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business. machine translation, not official **第二項** 新法第四十五条第一項の表の第二号の規定は、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号に掲げる減価償却資産について適用する。 suppl-3611-13/art-14/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-14/par-2 The provisions of item (ii) of the table in Article 45, paragraph (1) of the New Act apply to depreciable assets listed in that item that a corporation makes an acquisition, etc. of on or after the Effective Date and puts to use for its business. machine translation, not official **第三項** 新法第四十六条第一項の規定は、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同号に掲げる漁船について適用し、施行日前に旧法第四十六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た同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船については、なお従前の例による。 suppl-3611-13/art-14/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-14/par-3 The provisions of Article 46, paragraph (1) of the New Act apply to fishing vessels listed in item (iii) of that paragraph that are held by a member of a fishery cooperative, etc. prescribed in that item that obtains, 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 with regard to fishing vessels listed in Article 46, paragraph (1), item (iii) of the Former Act that are held by a member of a fishery cooperative, etc. prescribed in that item that obtained, 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, the provisions then in force continue to govern. machine translation, not official **第四項** 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の表の第二号又は第三号に掲げる減価償却資産について適用し、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の表の第二号又は第三号に掲げる減価償却資産については、なお従前の例による。 suppl-3611-13/art-14/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-14/par-4 The provisions of Article 48, paragraph (1) of the New Act apply to depreciable assets listed in item (ii) or (iii) of the table in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to depreciable assets listed in item (ii) or (iii) of the table in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法第五十一条第一項の規定は、施行日以後に同項に規定する特定組合が新法第五十五条の四第一項に規定する事業計画の承認等を受ける当該事業計画に定める共同利用施設について適用し、施行日前に旧法第五十一条第一項に規定する特定組合が旧法第五十六条の二第一項に規定する事業計画の承認等を受けた当該事業計画に定める共同利用施設については、なお従前の例による。 suppl-3611-13/art-14/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-14/par-5 The provisions of Article 51, paragraph (1) of the New Act apply to jointly used facilities set forth in a business plan for which a specified association prescribed in that paragraph obtains, on or after the Effective Date, the approval, etc. of the business plan prescribed in Article 55-4, paragraph (1) of the New Act, and with regard to jointly used facilities set forth in a business plan for which a specified association prescribed in Article 51, paragraph (1) of the Former Act obtained, before the Effective Date, the approval, etc. of the business plan prescribed in Article 56-2, paragraph (1) of the Former Act, the provisions then in force continue to govern. machine translation, not official **第六項** 新法第五十二条の四の規定は、法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、法人が施行日前に取得等をした旧法第五十二条の四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-3611-13/art-14/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-14/par-6 The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to depreciable assets prescribed in Article 52-4 of the Former Act that a corporation made an acquisition, etc. of 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 附則第十二条第一項（エネルギー利用効率化設備等を取得した場合の特別償却又は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-3611-13/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-12/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-20261007T211206-331, 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