# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三条 (Supplementary Provisions, Article 3) - 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: 第三条 (Supplementary Provisions, Article 3)（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所得税額の特別控除に関する経過措置） — address `suppl-3611-13/art-3` - 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-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-3 - 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. --- ### 第三条（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所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy Use Efficiency Improvement Equipment, etc. Is Acquired caption: machine translation, not official suppl-3611-13/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-3 **第一項** 改正前の租税特別措置法（以下「旧法」という。）第十条の二第一項に規定する個人がこの法律の施行の日（以下「施行日」という。）前に取得等（取得又は製作若しくは建設をいう。次条及び第五条において同じ。）をした同項に規定するエネルギー利用効率化設備等を同項に規定する事業の用に供した場合における所得税については、旧法第十条の二の規定は、なおその効力を有する。この場合において、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和六十三年法律第四号。以下「昭和六十三年改正法」という。）附則第四条第一項の規定によりなおその効力を有するものとされる昭和六十三年改正法による改正前の租税特別措置法第十条の二第三項若しくは昭和六十三年改正法による改正後の租税特別措置法第十条の二第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第九項中「租税特別措置法第十条の二第三項」とあるのは「租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号。以下「昭和六十一年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第十条の二第三項」とする。 suppl-3611-13/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-3/par-1 With regard to income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as "the Former Act") has put energy use efficiency improvement equipment, etc. prescribed in that paragraph that the individual made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article and Article 5) of before the Effective Date of this Act (hereinafter referred to as "the Effective Date") to use for the business prescribed in that paragraph, the provisions of Article 10-2 of the Former Act remain in force. In this case, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988; hereinafter referred to as the "1988 Amendment Act"), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, or Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the 1988 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (9) of that Article is deemed to be replaced with "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986; hereinafter referred to as the "1986 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act". machine translation, not official **第二項** 前項の規定の適用がある場合における租税特別措置法の一部を改正する法律（昭和六十三年法律第四号）による改正後の租税特別措置法（以下「昭和六十三年新法」という。）第十条の二の規定の適用については、同条第四項中「控除される金額がある場合には、当該金額」とあるのは、「控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号。以下「昭和六十一年改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる昭和六十一年改正法による改正前の租税特別措置法第十条の二第四項若しくは租税特別措置法の一部を改正する法律（昭和六十三年法律第四号。以下「昭和六十三年改正法」という。）附則第四条第一項の規定によりなおその効力を有するものとされる昭和六十三年改正法による改正前の租税特別措置法第十条の二第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」とする。 suppl-3611-13/art-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-3/par-2 With regard to the application of the provisions of Article 10-2 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1988") in the case where the provisions of the preceding paragraph apply, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986; hereinafter referred to as the "1986 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act, or Article 10-2, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988; hereinafter referred to as the "1988 Amendment Act"), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, those amounts". machine translation, not official --- ## Cites - suppl-3611-13/art-3/par-1: 第五条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-3611-13/art-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-5 - suppl-3611-13/art-3/par-1: 控除される金額がある場合又は租税特別措置法の一部を改正する法律（昭和六十三年法律第四号。以下「昭和六十三年改正法」という。）附則第四条第一項 → 租税特別措置法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3631-4/art-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-4/par-1 - suppl-3611-13/art-3/par-1: 次条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-3611-13/art-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-4 - suppl-3611-13/art-3/par-1: 租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号。以下「昭和六十一年改正法」という。）附則第三条第一項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3611-13/art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-3/par-1 - suppl-3611-13/art-3/par-2: 租税特別措置法の一部を改正する法律（昭和六十三年法律第四号。以下「昭和六十三年改正法」という。）附則第四条第一項 → 租税特別措置法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3631-4/art-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-4/par-1 - suppl-3611-13/art-3/par-2: 前項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3611-13/art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-3/par-1 ## Cited by 4 provisions cite 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 - 租税特別措置法 附則第三条第二項（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-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-3/par-2 - 租税特別措置法 附則第三条第一項（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-3611-13/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-3/par-1 - 租税特別措置法 附則第三条第二項（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-3611-13/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-3/par-2 --- ## 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-20261007T211206-330, 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