# 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)（個人の減価償却に関する経過措置） — address `suppl-3621-14/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-3621-14/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3621-14/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（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Individuals caption: machine translation, not official suppl-3621-14/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3 **第一項** 新法第十一条第一項の表の第一号、第三号、第四号及び第六号の規定は、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改正前の租税特別措置法（以下「旧法」という。）第十一条第一項の表の第一号、第二号、第四号、第五号及び第七号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-3621-14/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-1 The provisions of items (i), (iii), (iv) and (vi) of the table in Article 11, paragraph (1) of the New Act apply to the depreciable assets set forth in those provisions 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") 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 depreciable assets set forth in items (i), (ii), (iv), (v) and (vii) of the table in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment (hereinafter referred to as the "Former Act") for which the individual carried out the acquisition, etc. before the Effective Date. machine translation, not official **第二項** 新法第十一条第一項の表の第二号の規定は、施行日以後に工業用水法（昭和三十一年法律第百四十六号）第三条第一項に規定する指定地域となつた地域内に存する同号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備について適用し、施行日前に当該指定地域となつた地域内に存する旧法第十一条第一項の表の第三号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備については、なお従前の例による。 suppl-3621-14/art-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-2 The provisions of item (ii) of the table in Article 11, paragraph (1) of the New Act apply to machinery and other equipment set forth in that item that is put to use for business in place of a well prescribed in that item located within an area that became a designated area prescribed in Article 3, paragraph (1) of the Industrial Water Act (Act No. 146 of 1956) on or after the Effective Date, and the provisions then in force continue to govern machinery and other equipment set forth in item (iii) of the table in Article 11, paragraph (1) of the Former Act that is put to use for business in place of a well prescribed in that item located within an area that became that designated area before the Effective Date. machine translation, not official **第三項** 個人が施行日前に取得等をした旧法第十一条の二第一項に規定する地震防災応急対策用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-3621-14/art-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-3 The provisions then in force continue to govern cases in which an individual has put to use for the individual's business assets for emergency earthquake disaster countermeasures prescribed in Article 11-2, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date. machine translation, not official **第四項** 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-3621-14/art-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-4 The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date 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 Former Act for which the individual carried out the acquisition, etc. before the Effective Date. machine translation, not official **第五項** 新法第十二条の二第一項の規定は、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技術開発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の二第一項に規定する技術開発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-3621-14/art-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-3/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-5 The provisions of Article 12-2, paragraph (1) of the New Act apply to machinery, etc. for technological development prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date 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 machinery, etc. for technological development prescribed in Article 12-2, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date. machine translation, not official **第六項** 新法第十三条第一項の規定は、個人が施行日以後に取得等をする同項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具について適用し、個人が施行日前に取得等をした旧法第十三条第一項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具については、なお従前の例による。 suppl-3621-14/art-3/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-3/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-6 The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment, factory buildings and their associated facilities, and vehicles and transportation equipment prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment, factory buildings and their associated facilities, and vehicles and transportation equipment prescribed in Article 13, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date. machine translation, not official **第七項** 新法第十三条の二第一項の規定は、施行日以後に同項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につき承認を受けるこれらの規定の商工組合等又は特定組合の構成員の有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、施行日前に旧法第十三条の二第一項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につき承認を受けたこれらの規定の商工組合等又は特定組合の構成員の有するこれらの規定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-3621-14/art-3/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-3/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-7 The provisions of Article 13-2, paragraph (1) of the New Act apply to depreciable assets set forth in those provisions that are held by members of a commercial and industrial association, etc. or specified association referred to in those provisions that obtains approval on or after the Effective Date for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in item (i) or (ii) of that paragraph, and the provisions then in force continue to govern depreciable assets set forth in those provisions that are held by members of a commercial and industrial association, etc. or specified association referred to in those provisions that obtained approval before the Effective Date for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in Article 13-2, paragraph (1), item (i) or (ii) of the Former Act. machine translation, not official **第八項** 新法第十四条第一項及び第二項の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅又は同条第二項に規定する特定再開発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一項に規定する貸家住宅又は同条第二項に規定する特定再開発建築物については、なお従前の例による。 suppl-3621-14/art-3/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-3/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-8 The provisions of Article 14, paragraphs (1) and (2) of the New Act apply to rental housing prescribed in paragraph (1) of that Article or specified redevelopment buildings prescribed in paragraph (2) of that Article that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 14, paragraph (1) of the Former Act or specified redevelopment buildings prescribed in paragraph (2) of that Article that an individual acquired or newly built before the Effective Date. machine translation, not official **第九項** 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-3621-14/art-3/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-3/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-9 The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article for which an individual carries out the 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 carried out the acquisition, etc. before the Effective Date. machine translation, not official **第十項** 新法第十八条第一項第六号の規定は、個人が施行日以後に支出する同号に規定する負担金について適用する。 suppl-3621-14/art-3/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-3/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3/par-10 The provisions of Article 18, paragraph (1), item (vi) of the New Act apply to contributions prescribed in that item that an individual disburses on or after the Effective Date. machine translation, not official --- ## Cites - suppl-3621-14/art-3/par-1: この条 → 租税特別措置法 附則第三条 (Supplementary Provisions, Article 3), suppl-3621-14/art-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-3 - suppl-3621-14/art-3/par-2: 工業用水法（昭和三十一年法律第百四十六号）第三条第一項 → e-Gov law 331AC0000000146, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection ## 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（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/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-20261007T211206-334, 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