# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6) - 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: 第六条 (Supplementary Provisions, Article 6)（個人の減価償却に関する経過措置） — address `suppl-4021-13/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6 - 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. --- ### 第六条（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-4021-13/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6 **第一項** 新法第十一条第一項の表の第一号、第三号及び第四号の規定は、個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。以下この項及び次項において同じ。）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、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-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-1 The provisions of items (i), (iii) and (iv) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions that an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in this paragraph and the following paragraph) 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 11, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 個人が施行日前に取得等をした旧法第十二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-6/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-2 With regard to depreciable assets listed in item (iv) of the table in Article 12, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 前項の規定の適用がある場合における新法第十条の五第一項の規定の適用については、同項中「又は第十六条」とあるのは、「若しくは第十六条又は平成二年改正法附則第六条第二項」とする。 suppl-4021-13/art-6/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-3 With regard to the application of the provisions of Article 10-5, paragraph (1) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in that paragraph is deemed to be replaced with "or Article 16, or Article 6, paragraph (2) of the Supplementary Provisions of the 1990 Amendment Act". machine translation, not official **第四項** 新法第十四条第一項の規定は、個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、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については、なお従前の例による。 suppl-4021-13/art-6/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-4 The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 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倉庫用建物等について適用し、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倉庫用建物等については、なお従前の例による。 suppl-4021-13/art-6/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-5 The provisions of Article 15, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4021-13/art-6/par-1: 次項 → 租税特別措置法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4021-13/art-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-2 - suppl-4021-13/art-6/par-1: この項 → 租税特別措置法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4021-13/art-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-1 - suppl-4021-13/art-6/par-3: 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-4021-13/art-6/par-3: 前項 → 租税特別措置法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4021-13/art-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-2 - suppl-4021-13/art-6/par-5: 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 附則第六条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-1 - 租税特別措置法 附則第六条第三項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-3 --- ## 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-20261007T211206-348, 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