# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-3611-97` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3611-97 - 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. --- ## 附　則 昭和六一年一二月五日法律第九七号 suppl-3611-97 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3611-97/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-1 **第一項** この法律は、公布の日から施行する。 suppl-3611-97/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-1/par-1 This Act comes into effect on the date of promulgation. machine translation, not official ### 第六条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-3611-97/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6 **第一項** 前条の規定による改正後の租税特別措置法（以下この条において「改正後の租税特別措置法」という。）第十二条第一項の規定は、次項に定める場合を除き、個人がこの法律の施行の日（以下この条において「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前条の規定による改正前の租税特別措置法（以下この条において「改正前の租税特別措置法」という。）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-3611-97/art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-1 Except in the case provided for in the following paragraph, the provisions of Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended by the provisions of the preceding Article (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended" in this Article) apply to industrial machinery, etc. prescribed in that paragraph for which an individual carries out the 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" in this Article) and which the individual puts to use for the individual's business, and the provisions then in force continue to govern cases in which an individual has put to use for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the Amendment" in this Article) for which the individual carried out the acquisition, etc. before the Effective Date. machine translation, not official **第二項** 個人が、施行日から昭和六十二年三月三十一日までの間に、旧地域法第二条第三項に規定する特定地域（以下この条において「旧特定地域」という。）において取得等をする改正前の租税特別措置法第十二条第一項に規定する工業用機械等については、同条の規定は、なおその効力を有する。この場合において、同条第一項の表の第二号中「特定業種関連地域中小企業対策臨時措置法（昭和五十三年法律第百六号）第二条第三項に規定する特定地域のうち政令で定める地区」とあるのは、「旧特定業種関連地域中小企業対策臨時措置法（昭和五十三年法律第百六号）第二条第三項に規定する特定地域のうち政令で定める地区」とする。 suppl-3611-97/art-6/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-2 With regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment for which an individual carries out the acquisition, etc. within a specified area prescribed in Article 2, paragraph (3) of the Former Regional Act (hereinafter referred to as a "former specified area" in this Article) during the period from the Effective Date to March 31, 1987, the provisions of that Article remain in force. In this case, the phrase "districts specified by Cabinet Order within the specified areas prescribed in Article 2, paragraph (3) of the Act on Temporary Measures for Small and Medium-Sized Enterprises in Regions Related to Specified Industries (Act No. 106 of 1978)" in item (ii) of the table in paragraph (1) of that Article is deemed to be replaced with "districts specified by Cabinet Order within the specified areas prescribed in Article 2, paragraph (3) of the former Act on Temporary Measures for Small and Medium-Sized Enterprises in Regions Related to Specified Industries (Act No. 106 of 1978)". machine translation, not official **第三項** 個人が、改正前の租税特別措置法第十八条第一項第四号に規定する実施計画につき施行日前に同号の承認を受けた同号に規定する認定組合等に対し施行日から昭和六十二年三月三十一日までの間に支出する同号に掲げる負担金については、なお従前の例による。 suppl-3611-97/art-6/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-3 With regard to contributions set forth in Article 18, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation Before the Amendment that an individual disburses during the period from the Effective Date to March 31, 1987 to a certified association, etc. prescribed in that item that obtained the approval referred to in that item before the Effective Date for an implementation plan prescribed in that item, the provisions then in force continue to govern. machine translation, not official **第四項** 改正後の租税特別措置法第四十五条第一項の規定は、次項に定める場合を除き、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項に規定する工業用機械等について適用し、法人が施行日前に取得等をした改正前の租税特別措置法第四十五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-3611-97/art-6/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-4 Except in the case provided for in the following paragraph, the provisions of Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended apply to industrial machinery, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date and which the corporation puts to use for its business, and the provisions then in force continue to govern cases in which a corporation has put to use for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment for which the corporation carried out the acquisition, etc. before the Effective Date. machine translation, not official **第五項** 法人が、施行日から昭和六十二年三月三十一日までの間に、旧特定地域において取得等をする改正前の租税特別措置法第四十五条第一項に規定する工業用機械等については、同条の規定は、なおその効力を有する。この場合において、同条第一項の表の第二号中「特定業種関連地域中小企業対策臨時措置法第二条第三項に規定する特定地域のうち政令で定める地区」とあるのは、「旧特定業種関連地域中小企業対策臨時措置法第二条第三項に規定する特定地域のうち政令で定める地区」とする。 suppl-3611-97/art-6/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-5 With regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment for which a corporation carries out the acquisition, etc. within a former specified area during the period from the Effective Date to March 31, 1987, the provisions of that Article remain in force. In this case, the phrase "districts specified by Cabinet Order within the specified areas prescribed in Article 2, paragraph (3) of the Act on Temporary Measures for Small and Medium-Sized Enterprises in Regions Related to Specified Industries" in item (ii) of the table in paragraph (1) of that Article is deemed to be replaced with "districts specified by Cabinet Order within the specified areas prescribed in Article 2, paragraph (3) of the former Act on Temporary Measures for Small and Medium-Sized Enterprises in Regions Related to Specified Industries". machine translation, not official **第六項** 法人が、改正前の租税特別措置法第五十二条第一項第四号に規定する実施計画につき施行日前に同号の承認を受けた同号に規定する認定組合等に対し施行日から昭和六十二年三月三十一日までの間に支出する同号に掲げる負担金については、なお従前の例による。 suppl-3611-97/art-6/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-6 With regard to contributions set forth in Article 52, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation Before the Amendment that a corporation disburses during the period from the Effective Date to March 31, 1987 to a certified association, etc. prescribed in that item that obtained the approval referred to in that item before the Effective Date for an implementation plan prescribed in that item, the provisions then in force continue to govern. machine translation, not official **第七項** 改正前の租税特別措置法第六十六条の十第一項第四号に掲げる認定組合等が、施行日前に同号に規定する承認を受けた同号の実施計画において定められた同号に掲げる固定資産で同項の試験研究用資産に該当するものを施行日から昭和六十二年三月三十一日までの間に取得し、又は製作した場合における法人税については、なお従前の例による。 suppl-3611-97/art-6/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97/art-6/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-7 With regard to corporation tax in the case where a certified association, etc. set forth in Article 66-10, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation Before the Amendment has, during the period from the Effective Date to March 31, 1987, acquired or manufactured fixed assets set forth in that item that are specified in the implementation plan referred to in that item for which it obtained the approval prescribed in that item before the Effective Date and that fall under the assets for experimental research referred to in that paragraph, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3611-97/art-6/par-1: この条 → 租税特別措置法 附則第六条 (Supplementary Provisions, Article 6), suppl-3611-97/art-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6 - suppl-3611-97/art-6/par-1: 次項 → 租税特別措置法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3611-97/art-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-2 - suppl-3611-97/art-6/par-2: この条 → 租税特別措置法 附則第六条 (Supplementary Provisions, Article 6), suppl-3611-97/art-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6 - suppl-3611-97/art-6/par-4: 次項 → 租税特別措置法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-3611-97/art-6/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-5 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第六条第一項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-1 - 租税特別措置法 附則第六条第二項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/par-2 - 租税特別措置法 附則第六条第四項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-97/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-97/art-6/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-20261007T211206-334, 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