# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（法人の減価償却に関する経過措置） — address `suppl-3631-4/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12 - 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. --- ### 第十二条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations caption: machine translation, not official suppl-3631-4/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12 **第一項** 新法第四十三条第一項の表の第一号及び第四号の規定は、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これらの規定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等をした旧法第四十三条第一項の表の第一号、第四号及び第五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-3631-4/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-1 The provisions of items (i) and (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business depreciable assets listed in items (i), (iv) and (v) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 新法第四十三条の二第一項の規定は、法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の施設について適用し、法人が施行日前に取得又は建設をした旧法第四十三条の二第一項に規定する特定の施設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-3631-4/art-12/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-2 The provisions of Article 43-2, paragraph (1) of the New Act apply to specified facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date and uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business specified facilities prescribed in Article 43-2, paragraph (1) of the Former Act that it acquired or constructed before the Effective Date. machine translation, not official **第三項** 新法第四十五条第一項の規定は、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旧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-3631-4/art-12/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-3 The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date. machine translation, not official **第四項** 旧法第四十五条の二第一項に規定する法人（施行日前に同項に規定する認定を受けた同項に規定する組合等の構成員である者に限る。）が、同項に規定する期間内に、同項に規定する技術開発用機械等の取得等をして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-3631-4/art-12/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-4 The provisions then in force continue to govern the case where a corporation prescribed in Article 45-2, paragraph (1) of the Former Act (limited to one that is a member of an association, etc. prescribed in that paragraph that received the certification prescribed in that paragraph before the Effective Date) has, within the period prescribed in that paragraph, made an acquisition, etc. of machinery, etc. for technological development prescribed in that paragraph and used it for its business. machine translation, not official **第五項** 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（平成六年法律第二十二号）による改正後の租税特別措置法（以下「平成六年新法」という。）第五十二条の二及び第五十二条の三の規定の適用については、平成六年新法第五十二条の二及び第五十二条の三第一項中「又は第四十三条から第四十九条まで」とあるのは、「、第四十三条から第四十九条まで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）附則第十二条第四項」とする。 suppl-3631-4/art-12/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-5 With regard to the application of the provisions of Articles 52-2 and 52-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 22 of 1994) (hereinafter referred to as the "1994 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "or Articles 43 through 49" in Article 52-2 and Article 52-3, paragraph (1) of the 1994 New Act is deemed to be replaced with ", Articles 43 through 49 or Article 12, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988)". machine translation, not official **第六項** 新法第四十五条の二第二項の規定は、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項に規定する医療用機器等について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の三第二項に規定する医療用機器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-3631-4/art-12/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-6 The provisions of Article 45-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business medical equipment prescribed in Article 45-3, paragraph (2) of the Former Act that it acquired or manufactured before the Effective Date. machine translation, not official **第七項** 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定め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定める漁船については、なお従前の例による。 suppl-3631-4/art-12/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-12/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-7 The provisions of Article 46, paragraph (1) of the New Act apply to fishing vessels specified in item (iii) of that paragraph that are held by members of a fishery cooperative, etc. prescribed in that item 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 specified in that item that are held by members of a fishery cooperative, etc. prescribed in Article 46, 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 **第八項** 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-3631-4/art-12/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-12/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-8 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 the provisions then in force continue to govern 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. machine translation, not official **第九項** 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五十五条の四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-3631-4/art-12/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-12/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-9 The provisions of Article 51, paragraph (1) of the New Act apply to joint-use facilities specified in a business plan with respect to which a specified association prescribed in that paragraph receives, 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 the provisions then in force continue to govern joint-use facilities specified in a business plan with respect to which a specified association prescribed in Article 51, paragraph (1) of the Former Act received, before the Effective Date, the approval, etc. of the business plan prescribed in Article 55-4, paragraph (1) of the Former Act. machine translation, not official **第十項** 法人が施行日前に支出した旧法第五十二条第一項第二号に定める負担金については、なお従前の例による。 suppl-3631-4/art-12/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-12/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-10 The provisions then in force continue to govern contributions specified in Article 52, paragraph (1), item (ii) of the Former Act that a corporation paid before the Effective Date. machine translation, not official --- ## Cites - suppl-3631-4/art-12/par-5: 前項 → 租税特別措置法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-3631-4/art-12/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十一条第一項（エネルギー基盤高度化設備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-3631-4/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-11/par-1 - 租税特別措置法 附則第十二条第五項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-5 --- ## 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-20261007T211206-340, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-008, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07