# 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)（エネルギー環境変化対応設備等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） — address `suppl-4041-14/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-4041-14/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4041-14/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（エネルギー環境変化対応設備等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） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Environment Change Response Equipment, etc. Is Acquired caption: machine translation, not official suppl-4041-14/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-19 **第一項** 旧法第四十二条の五第一項に規定する法人が施行日前に取得又は製作若しくは建設をした同項に規定するエネルギー環境変化対応設備等を同項に規定する事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「前条、次条第二項から第四項まで及び第六項」とあるのは「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。）第四十二条の四、第四十二条の五第二項及び第三項、第四十二条の六第二項から第四項まで及び第六項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成六年新法第四十二条の五第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、同条第八項中「又は租税特別措置法第四十二条の五第二項」とあるのは「又は租税特別措置法の一部を改正する法律（平成四年法律第十四号。以下「平成四年改正法」という。）附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五第二項」と、「並びに租税特別措置法第四十二条の五第二項」とあるのは「並びに平成四年改正法附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五第二項」とする。 suppl-4041-14/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-19/par-1 With regard to corporation tax in the case where a corporation prescribed in Article 42-5, paragraph (1) of the Former Act has put energy environment change response equipment, etc. prescribed in that paragraph that it acquired, manufactured or constructed before the Effective Date to use for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "the preceding Article, paragraphs (2) through (4) and paragraph (6) of the following Article" in paragraph (2) of that Article is deemed to be replaced with "Article 42-4, Article 42-5, paragraphs (2) and (3), and Article 42-6, paragraphs (2) through (4) and paragraph (6) 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")", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (2) of the 1994 New Act, those amounts", the phrase "or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation" in paragraph (8) of that Article with "or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992; hereinafter referred to as the "1992 Amendment Act"), which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act", and the phrase "and Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation" with "and Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act". machine translation, not official **第二項** 前項の規定の適用がある場合における平成六年新法第四十二条の四から第四十二条の八まで、第五十二条の二、第五十二条の三、第六十二条及び第六十二条の三（平成六年新法第六十三条第五項及び第六十三条の二第六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、平成六年新法第四十二条の四第一項中「第六十八条の二」とあるのは「第六十八条の二並びに平成四年改正法附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五第三項（次条から第四十二条の八までにおいて「平成四年旧法第四十二条の五第三項」という。）」と、平成六年新法第四十二条の五第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成四年旧法第四十二条の五第三項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成四年旧法第四十二条の五第三項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、平成六年新法第四十二条の六第二項、第四十二条の七第二項及び第四十二条の八第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成四年旧法第四十二条の五第三項」と、平成六年新法第五十二条の二第一項中「又は第四十三条から第四十九条まで」とあるのは「若しくは第四十三条から第四十九条まで又は平成四年改正法附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五第一項（以下この条及び次条において「平成四年旧法第四十二条の五第一項」という。）」と、同条第二項及び第三項並びに平成六年新法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「若しくは第四十三条から第四十九条まで又は平成四年旧法第四十二条の五第一項」と、平成六年新法第六十二条第六項第二号中「とする」とあるのは「とし、平成四年改正法附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五の規定の適用については、同条第二項中「並びに第六十八条の二」とあるのは、「、第六十二条並びに第六十八条の二」とする」と、平成六年新法第六十二条の三第十一項第二号中「とする」とあるのは「とし、平成四年改正法附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五の規定の適用については、同条第二項中「並びに第六十八条の二」とあるのは、「、第六十二条の三並びに第六十八条の二」とする」とする。 suppl-4041-14/art-19/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-19/par-2 With regard to the application of the provisions of Articles 42-4 through 42-8, Article 52-2, Article 52-3, Article 62 and Article 62-3 (including as applied mutatis mutandis pursuant to Article 63, paragraph (5) and Article 63-2, paragraph (6) of the 1994 New Act) of the 1994 New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 68-2" in Article 42-4, paragraph (1) of the 1994 New Act is deemed to be replaced with "Article 68-2, and Article 42-5, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act (referred to as 'Article 42-5, paragraph (3) of the 1992 Former Act' in the following Article through Article 42-8)", the phrase "Article 68-2" in Article 42-5, paragraph (2) of the 1994 New Act with "Article 68-2, and Article 42-5, paragraph (3) of the 1992 Former Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (3) of the 1992 Former Act, those amounts", the phrase "Article 68-2" in Article 42-6, paragraph (2), Article 42-7, paragraph (2) and Article 42-8, paragraph (2) of the 1994 New Act with "Article 68-2, and Article 42-5, paragraph (3) of the 1992 Former Act", the phrase "or Articles 43 through 49" in Article 52-2, paragraph (1) of the 1994 New Act with ", Articles 43 through 49 or Article 42-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act (hereinafter referred to as 'Article 42-5, paragraph (1) of the 1992 Former Act' in this Article and the following Article)", the phrase "or Articles 43 through 49" in paragraphs (2) and (3) of that Article and Article 52-3, paragraph (1) of the 1994 New Act with ", Articles 43 through 49 or Article 42-5, paragraph (1) of the 1992 Former Act", Article 62, paragraph (6), item (ii) of the 1994 New Act is deemed to further provide that, with regard to the application of the provisions of Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 62 and Article 68-2", and Article 62-3, paragraph (11), item (ii) of the 1994 New Act is deemed to further provide that, with regard to the application of the provisions of Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 62-3 and Article 68-2". machine translation, not official --- ## Cites - suppl-4041-14/art-19/par-1: 又は租税特別措置法の一部を改正する法律（平成四年法律第十四号。以下「平成四年改正法」という。）附則第十九条第一項 → 租税特別措置法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4041-14/art-19/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-19/par-1 - suppl-4041-14/art-19/par-2: 前項 → 租税特別措置法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4041-14/art-19/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-19/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十五条第一項（経済社会エネルギー基盤強化設備等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-4021-13/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-15/par-1 - 租税特別措置法 附則第十五条第二項（経済社会エネルギー基盤強化設備等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-4021-13/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-15/par-2 - 租税特別措置法 附則第十九条第一項（エネルギー環境変化対応設備等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-4041-14/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-19/par-1 - 租税特別措置法 附則第十九条第二項（エネルギー環境変化対応設備等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-4041-14/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-19/par-2 - 租税特別措置法 附則第二十六条第二項（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-26/par-2 --- ## 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-20261007T211206-358, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-005, 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