# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（個人の減価償却に関する経過措置） — address `suppl-3631-4/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5 - 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. --- ### 第五条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals caption: machine translation, not official suppl-3631-4/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5 **第一項** 新法第十一条第一項の表の第一号及び第四号の規定は、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旧法第十一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-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-1 The provisions of items (i) and (iv) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business depreciable assets listed in items (i), (iv) and (v) of the table in Article 11, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 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-3631-4/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-2 The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date. machine translation, not official **第三項** 旧法第十二条の二第一項に規定する個人（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-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-3 The provisions then in force continue to govern the case where an individual prescribed in Article 12-2, paragraph (1) of the Former Act (limited to a person who 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 the individual's business. machine translation, not official **第四項** 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（平成五年法律第十号）による改正後の租税特別措置法（以下「平成五年新法」という。）第十条から第十条の五まで、第十一条の四、第十一条の六、第十二条の二から第十六条まで、第二十八条の三、第三十三条の六及び第三十七条の三（平成五年新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、平成五年新法第十条第六項第二号中「又は第十六条」とあるのは「、第十六条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。）附則第五条第三項」と、平成五年新法第十条の二第一項及び第三項、第十条の三第一項及び第三項、第十条の四第一項及び第三項並びに第十条の五第一項中「又は第十六条」とあるのは「、第十六条又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十一条の四第一項中「前三条」とあるのは「前三条又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十一条の六及び第十二条の二第一項中「前条まで」とあるのは「前条まで又は昭和六十三年改正法附則第五条第三項」と、同条第二項中「又は前項」とあるのは「、前項又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十二条の三第一項中「第十二条まで」とあるのは「第十二条まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十三条第一項中「又は第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十三条の二第一項中「又は次条から第十六条まで」とあるのは「、次条から第十六条まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十三条の三第一項中「第十二条の三まで」とあるのは「第十二条の三まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十四条第三項中「第十七条」とあるのは「第十七条若しくは昭和六十三年改正法附則第五条第三項」と、平成五年新法第十六条第一項中「第十二条の三まで」とあるのは「第十二条の三まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第三項中「並びに第十三条の三から第十六条まで」とあるのは「、第十三条の三から第十六条まで並びに昭和六十三年改正法附則第五条第三項」とする。 suppl-3631-4/art-5/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-4 With regard to the application of the provisions of Articles 10 through 10-5, Article 11-4, Article 11-6, Articles 12-2 through 16, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the 1993 New Act) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993) (hereinafter referred to as the "1993 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (6), item (ii) of the 1993 New Act is deemed to be replaced with ", Article 16 or Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988; hereinafter referred to as the "1988 Amendment Act")", the phrase "or Article 16" in Article 10-2, paragraphs (1) and (3), Article 10-3, paragraphs (1) and (3), Article 10-4, paragraphs (1) and (3) and Article 10-5, paragraph (1) of the 1993 New Act with ", Article 16 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "the preceding three Articles" in Article 11-4, paragraph (1) of the 1993 New Act with "the preceding three Articles or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through the preceding Article" in Article 11-6 and Article 12-2, paragraph (1) of the 1993 New Act with "through the preceding Article or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "or the preceding paragraph" in paragraph (2) of that Article with ", the preceding paragraph or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through Article 12" in Article 12-3, paragraph (1) of the 1993 New Act with "through Article 12 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the 1993 New Act with ", Articles 14 through 16 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the 1993 New Act with ", the following Article through Article 16 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through Article 12-3" in Article 13-3, paragraph (1) of the 1993 New Act with "through Article 12-3 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "Article 17" in Article 14, paragraph (3) of the 1993 New Act with "Article 17 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through Article 12-3" in Article 16, paragraph (1) of the 1993 New Act with "through Article 12-3 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", and the phrase "and Articles 13-3 through 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (3) of the 1993 New Act with ", Articles 13-3 through 16 and Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act". machine translation, not official **第五項** 新法第十二条の二第二項の規定は、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医療用機器等について適用し、個人が施行日前に取得又は製作をした旧法第十二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-5/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-5 The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business medical equipment prescribed in Article 12-3, paragraph (2) of the Former Act that the individual acquired or manufactured before the Effective Date. machine translation, not official **第六項** 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、施行日前に旧法第十三条の二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-5/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-6 The provisions of Article 13-2, 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 13-2, 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 **第七項** 新法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、個人が施行日前に取得又は建設をした旧法第十五条第一項に規定する特定備蓄施設等については、なお従前の例による。 suppl-3631-4/art-5/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-5/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-7 The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date. machine translation, not official **第八項** 個人が施行日前に支出した旧法第十八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-5/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-5/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-8 The provisions then in force continue to govern contributions specified in Article 18, paragraph (1), item (ii) of the Former Act that an individual paid before the Effective Date. machine translation, not official --- ## Cites - suppl-3631-4/art-5/par-4: 前項 → 租税特別措置法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3631-4/art-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-3 - suppl-3631-4/art-5/par-4: 第十六条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3321-26/art-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-16 - suppl-3631-4/art-5/par-4: 平成五年新法第十六条第一項 → 租税特別措置法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-3321-26/art-16/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-16/par-1 - suppl-3631-4/art-5/par-7: 新法第十五条第一項 → 租税特別措置法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3321-26/art-15/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第四条第一項（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-3631-4/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-4/par-1 - 租税特別措置法 附則第五条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/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-20261007T211206-339, 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 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07