# 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-4041-14/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-4041-14/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4041-14/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-4041-14/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5 **第一項** 新法第十一条第一項の表の第一号の規定は、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。以下この条において同じ。）をする同号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-4041-14/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5/par-1 The provisions of item (i) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in that item of which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in item (i) of the table in Article 11, paragraph (1) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. 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については、なお従前の例による。 suppl-4041-14/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5/par-2 The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 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等をした旧法第十二条の二第二項に規定する医療用機器等については、なお従前の例による。 suppl-4041-14/art-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5/par-3 The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第十四条の規定は、個人が施行日以後に取得又は新築をする同条第一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-4041-14/art-5/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5/par-4 The provisions of Article 14 of the New Act apply to rental housing prescribed in paragraph (1) of that Article 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-4041-14/art-5/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5/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 **第六項** 新法第十七条の規定は、個人が施行日以後に取得等をする同条に規定す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十七条に規定する減価償却資産については、なお従前の例による。 suppl-4041-14/art-5/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5/par-6 The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 17 of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第七項** 個人が、平成五年二月二十四日までに旧法第十八条第一項第五号に掲げる法人に対し支出した同号に定める負担金については、同条の規定は、なおその効力を有する。 suppl-4041-14/art-5/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-5/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5/par-7 With regard to contributions specified in Article 18, paragraph (1), item (v) of the Former Act that an individual paid, by February 24, 1993, to a corporation listed in that item, the provisions of that Article remain in force. machine translation, not official --- ## Cites - suppl-4041-14/art-5/par-1: この条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-4041-14/art-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5 - suppl-4041-14/art-5/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 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第五条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5/par-1 --- ## 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-20261007T211206-357, 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