# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十七条 (Supplementary Provisions, Article 17)

- 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: 第十七条 (Supplementary Provisions, Article 17)（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — address `suppl-4021-13/art-17`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-17
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-17
- 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.

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### 第十七条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4021-13/art-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-17</sup>

**第一項**  新法第四十二条の七第一項の表の第五号（同号に規定する飲食店業を営む法人に係る部分に限る。）の規定は、当該法人が施行日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用する。
<sup>suppl-4021-13/art-17/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-17/par-1</sup>
The provisions of item (v) of the table in Article 42-7, paragraph (1) of the New Act (limited to the part concerning corporations engaged in the restaurant business prescribed in that item) apply to business base strengthening equipment prescribed in that paragraph that those corporations acquire or manufacture, or lease, on or after the Effective Date.
<sup>machine translation, not official</sup>

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## 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-20261007T211206-349, 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