# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（法人の減価償却に関する経過措置） — address `suppl-4021-13/art-19` - 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-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19 - 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. --- ### 第十九条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations caption: machine translation, not official suppl-4021-13/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19 **第一項** 新法第四十三条第一項の表の第一号、第三号及び第四号の規定は、法人が施行日以後に取得等（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、第三号及び第四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-4021-13/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-1 The provisions of items (i), (iii) and (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions that a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to depreciable assets listed in items (i), (iii) and (iv) of the table in Article 43, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第四十四条の三第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定事業用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四十四条の三第一項に規定する特定事業用資産については、なお従前の例による。 suppl-4021-13/art-19/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-2 The provisions of Article 44-3, paragraph (1) of the New Act apply to specified business assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to specified business assets prescribed in Article 44-3, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第四十四条の三第二項の規定は、法人が地域産業の高度化に寄与する特定事業の集積の促進に関する法律の一部を改正する法律の施行の日以後に取得等をする同条第一項に規定する特定事業用資産について適用する。この場合において、同日前に同条第二項に規定する適用期間が開始しているときにおける同項の規定の適用については、同項中「適用期間の開始の日から二年以内」とあるのは、「地域産業の高度化に寄与する特定事業の集積の促進に関する法律の一部を改正する法律（平成二年法律第四十一号）の施行の日から二年を経過する日（その日が適用期間の開始の日から三年を経過する日後である場合には、同日）までの間」とする。 suppl-4021-13/art-19/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-3 The provisions of Article 44-3, paragraph (2) of the New Act apply to specified business assets prescribed in paragraph (1) of that Article that a corporation makes an acquisition, etc. of on or after the date on which the Act Partially Amending the Act on Promotion of the Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries comes into effect. In this case, with regard to the application of the provisions of paragraph (2) of that Article where the application period prescribed in that paragraph has begun before that date, the phrase "within two years from the first day of the application period" in that paragraph is deemed to be replaced with "during the period up to the day on which two years have elapsed from the date on which the Act Partially Amending the Act on Promotion of the Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries (Act No. 41 of 1990) comes into effect (or, where that day falls after the day on which three years have elapsed from the first day of the application period, up to the latter day)". machine translation, not official **第四項** 法人が施行日前に取得等をした旧法第四十五条第一項の表の第四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-4021-13/art-19/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-4 With regard to depreciable assets listed in item (iv) of the table in Article 45, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 前項の規定の適用がある場合における新法第四十二条の八第一項の規定の適用については、同項中「第五十一条」とあるのは、「第五十一条若しくは平成二年改正法附則第十九条第四項」とする。 suppl-4021-13/art-19/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-5 With regard to the application of the provisions of Article 42-8, paragraph (1) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 51" in that paragraph is deemed to be replaced with "Article 51 or Article 19, paragraph (4) of the Supplementary Provisions of the 1990 Amendment Act". machine translation, not official **第六項** 新法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅については、なお従前の例による。 suppl-4021-13/art-19/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-19/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-6 The provisions of Article 47, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第七項** 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に規定する倉庫用建物等について適用し、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に規定する倉庫用建物等については、なお従前の例による。 suppl-4021-13/art-19/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-19/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-7 The provisions of Article 48, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第八項** 新法第五十二条の三第一項及び第三項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。 suppl-4021-13/art-19/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-19/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-8 The provisions of Article 52-3, paragraphs (1) and (3) of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4021-13/art-19/par-1: この条 → 租税特別措置法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4021-13/art-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19 - suppl-4021-13/art-19/par-5: 前項 → 租税特別措置法 附則第十九条第四項 (Supplementary Provisions, Article 19, paragraph (4)), suppl-4021-13/art-19/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-4 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-1/par-1/item-2 - 租税特別措置法 附則第十九条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-1 - 租税特別措置法 附則第十九条第五項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/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-20261007T211206-349, 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