# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10)（個人の減価償却に関する経過措置） — address `suppl-4071-55/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10 - 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-4071-55/art-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10 **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。）をする同号の中欄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の中欄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-4071-55/art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/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 the middle column of that item for which an individual carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 11, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date. machine translation, not official **第二項** 新法第十一条第一項の表の第三号（同号の中欄のイに掲げる工事に係る部分に限る。）の規定は、個人が電線共同溝の整備等に関する特別措置法の施行の日以後に取得等をする同欄に掲げる減価償却資産について適用する。 suppl-4071-55/art-10/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-2 The provisions of item (iii) of the table in Article 11, paragraph (1) of the New Act (limited to the part relating to the works listed in (a) of the middle column of that item) apply to depreciable assets listed in that column for which an individual carries out the acquisition, etc. on or after the date on which the Act on Special Measures concerning Preparation, etc. for Common-Use Cable Tunnel comes into effect. machine translation, not official **第三項** 新法第十一条第一項の表の第四号の規定は、個人が施行日以後に取得等をする同号の中欄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四号の中欄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-4071-55/art-10/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-3 The provisions of item (iv) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of that item for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (iv) of the table in Article 11, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date. machine translation, not official **第四項** 新法第十一条の四第一項の規定は、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特定余暇利用施設について適用し、個人が施行日前に取得又は建設をした旧法第十一条の三第一項に規定する特定余暇利用施設については、なお従前の例による。 suppl-4071-55/art-10/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-4 The provisions of Article 11-4, paragraph (1) of the New Act apply to specified leisure facilities prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified leisure facilities prescribed in Article 11-3, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date. machine translation, not official **第五項** 新法第十一条の五第一項の規定は、個人が施行日以後に取得等をする同項に規定する特定電気通信設備について適用し、個人が施行日前に取得又は製作をした旧法第十一条の四第一項に規定する特定電気通信設備については、なお従前の例による。 suppl-4071-55/art-10/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-5 The provisions of Article 11-5, paragraph (1) of the New Act apply to specified telecommunications equipment prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 11-4, paragraph (1) of the Former Act that an individual acquired or manufactured before the Effective Date. machine translation, not official **第六項** 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-4071-55/art-10/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-10/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-6 The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date. machine translation, not official **第七項** 新法第十二条の二第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する機械及び装置について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第一項に規定する機械及び装置については、なお従前の例による。 suppl-4071-55/art-10/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-7 The provisions of Article 12-2, paragraph (1) of the New Act apply to machinery and equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment prescribed in Article 12-2, paragraph (1) of the Former Act that an individual acquired or manufactured before the Effective Date. machine translation, not official **第八項** 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又は製作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又は製作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-4071-55/art-10/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-8 The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act that an individual acquired or manufactured before the Effective Date. machine translation, not official **第九項** 新法第十四条第一項（同項第三号に係る部分を除く。）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優良賃貸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特定貸家住宅については、なお従前の例による。 suppl-4071-55/art-10/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-10/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-9 The provisions of Article 14, paragraph (1) of the New Act (excluding the part relating to item (iii) of that paragraph) apply to good-quality rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date. machine translation, not official **第十項** 新法第十四条第一項（同項第三号に係る部分に限る。）の規定は、個人が大都市地域における住宅及び住宅地の供給の促進に関する特別措置法の一部を改正する法律の施行の日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用する。 suppl-4071-55/art-10/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-10 The provisions of Article 14, paragraph (1) of the New Act (limited to the part relating to item (iii) of that paragraph) apply to good-quality rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect. machine translation, not official **第十一項** 新法第十四条第二項の規定は、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特定再開発建築物等について適用し、個人が施行日前に取得又は新築をした旧法第十四条第二項に規定する特定再開発建築物等については、なお従前の例による。 suppl-4071-55/art-10/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-10/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-11 The provisions of Article 14, paragraph (2) of the New Act apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date. machine translation, not official **第十二項** 個人が、中小企業の創造的事業活動の促進に関する臨時措置法の施行の日前に旧法第十八条第一項第四号又は第五号に掲げる法人に対して支出したこれらの号に定める負担金については、なお従前の例による。 suppl-4071-55/art-10/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-10/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-12 The provisions then in force continue to govern the contributions specified in Article 18, paragraph (1), item (iv) or (v) of the Former Act that an individual disbursed to a corporation listed in either of those items before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect. machine translation, not official **第十三項** 青色申告書を提出する個人が、中小企業の創造的事業活動の促進に関する臨時措置法の施行の日から平成九年三月三十一日までの間に、同法の施行の日前に旧異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法（昭和六十三年法律第十七号）第四条第一項に規定する知識融合開発事業に関する計画に係る同項の認定を受けた同項に規定する特定組合に対し同法第八条第一項に規定する負担金を支出した場合には、当該支出した金額を新法第十八条第一項に規定する支出した金額とみなして、同条の規定を適用する。 suppl-4071-55/art-10/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-10/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-13 If an individual who files a blue return has, during the period from the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect through March 31, 1997, disbursed a contribution prescribed in Article 8, paragraph (1) of the former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields (Act No. 17 of 1988) to a specified association prescribed in Article 4, paragraph (1) of that Act that obtained, before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises came into effect, the certification under that paragraph for a plan concerning a knowledge fusion development project prescribed in that paragraph, the provisions of Article 18 of the New Act apply by deeming the amount so disbursed to be the amount disbursed prescribed in paragraph (1) of that Article. machine translation, not official --- ## Cites - suppl-4071-55/art-10/par-1: この条 → 租税特別措置法 附則第十条 (Supplementary Provisions, Article 10), suppl-4071-55/art-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10 - suppl-4071-55/art-10/par-13: 同条 → 租税特別措置法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3321-26/art-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-18 - suppl-4071-55/art-10/par-13: 新法第十八条第一項 → 租税特別措置法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3321-26/art-18/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-18/par-1 ## Cited by 4 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-4071-55/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1/par-1/item-2 - 租税特別措置法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1/par-1/item-3 - 租税特別措置法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1/par-1/item-4 - 租税特別措置法 附則第十条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/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-20261007T211206-371, 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