# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（法人の減価償却に関する経過措置） — address `suppl-4081-17/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12 - 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. --- ### 第十二条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations caption: machine translation, not official suppl-4081-17/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12 **第一項** 新法第四十三条第一項の表の第一号から第四号までの規定は、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の中欄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から第四号までの規定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-4081-17/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-1 The provisions of items (i) through (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of those provisions that a corporation makes an acquisition, etc. (meaning acquisition, 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 the middle column of the provisions of items (i) through (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** 新法第四十三条の二第一項の規定は、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特定の施設について適用し、法人が施行日前に取得又は建設をした旧法第四十三条の二第一項に規定する特定の施設については、なお従前の例による。 suppl-4081-17/art-12/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-2 The provisions of Article 43-2, paragraph (1) of the New Act apply to specified facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to specified facilities prescribed in Article 43-2, 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 **第三項** 新法第四十四条第一項の表の第一号及び第二号の規定は、法人が施行日以後に取得等をするこれらの規定の中欄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四十四条第一項の表の各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-4081-17/art-12/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-3 The provisions of items (i) and (ii) of the table in Article 44, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of those provisions that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to depreciable assets listed in the middle column of the items of the table in Article 44, 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 **第四項** 新法第四十四条第一項の表の第三号の規定は、法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する。 suppl-4081-17/art-12/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-4 The provisions of item (iii) of the table in Article 44, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of that item that a corporation makes an acquisition, etc. of on or after the Effective Date. machine translation, not official **第五項** 新法第四十四条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する高度技術工業用設備について適用し、法人が施行日前に取得等をした旧法第四十四条の二第一項に規定する高度技術工業用設備については、なお従前の例による。 suppl-4081-17/art-12/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-5 The provisions of Article 44-2, paragraph (1) of the New Act apply to high-technology industrial equipment prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to high-technology industrial equipment prescribed in Article 44-2, 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 **第六項** 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-4081-17/art-12/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-6 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 **第七項** 新法第四十四条の七第一項の表の第五号の規定は、法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、法人が施行日前に取得等をした旧法第四十四条の七第一項の表の第五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-4081-17/art-12/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-7 The provisions of item (v) of the table in Article 44-7, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of that item that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to depreciable assets listed in the middle column of item (v) of the table in Article 44-7, 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 **第八項** 新法第四十四条の八第一項の規定は、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産業業務施設について適用し、法人が施行日前に取得又は建設をした旧法第四十四条の八第一項に規定する産業業務施設については、なお従前の例による。 suppl-4081-17/art-12/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-8 The provisions of Article 44-8, paragraph (1) of the New Act apply to industrial business facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to industrial business facilities prescribed in Article 44-8, 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 **第九項** 新法第四十五条第一項の表の第一号、第二号及び第七号の規定は、法人が施行日以後に取得等をするこれらの規定の第三欄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四十五条第一項の表の第一号、第二号及び第七号の規定の第三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-4081-17/art-12/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-9 The provisions of items (i), (ii) and (vii) of the table in Article 45, paragraph (1) of the New Act apply to depreciable assets listed in the third column of those provisions that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to depreciable assets listed in the third column of the provisions of items (i), (ii) and (vii) 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 **第十項** 新法第四十六条の三第一項（同項第二号に係る部分に限る。）の規定は、林業改善資金助成法及び林業等振興資金融通暫定措置法の一部を改正する法律の施行の日以後に同号に規定する林業経営改善計画につき同号に規定する認定を受ける同号の法人の有する同号に定める減価償却資産について適用し、同日前に旧法第四十六条の三第一項第二号に規定する合理化計画につき同号に規定する認定を受けた同号の法人の有する同号に定める減価償却資産については、なお従前の例による。 suppl-4081-17/art-12/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-10 The provisions of Article 46-3, paragraph (1) of the New Act (limited to the part relating to item (ii) of that paragraph) apply to depreciable assets specified in that item held by a corporation referred to in that item that receives the certification prescribed in that item for a forestry management improvement plan prescribed in that item on or after the date on which the Act Partially Amending the Act on Assistance with Forestry Improvement Funds and the Act on Temporary Measures for Financing Forestry and Related Industry Promotion Funds comes into effect, and with regard to depreciable assets specified in Article 46-3, paragraph (1), item (ii) of the Former Act held by a corporation referred to in that item that received the certification prescribed in that item for a rationalization plan prescribed in that item before that date, the provisions then in force continue to govern. machine translation, not official **第十一項** 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優良賃貸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優良賃貸住宅については、なお従前の例による。 suppl-4081-17/art-12/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-11 The provisions of Article 47, paragraph (1) of the New Act apply to good-quality rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to good-quality 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 **第十二項** 新法第四十七条第二項の規定は、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特定再開発建築物等について適用し、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-4081-17/art-12/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-12 The provisions of Article 47, paragraph (2) of the New Act apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to specified redevelopment buildings, etc. prescribed in Article 47, paragraph (2) 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 **第十三項** 新法第四十七条第三項第一号の規定は、法人が施行日以後に取得又は新築をする同号に掲げる建築物について適用し、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三項第一号に掲げる建築物については、なお従前の例による。 suppl-4081-17/art-12/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-13 The provisions of Article 47, paragraph (3), item (i) of the New Act apply to buildings listed in that item that a corporation acquires or newly builds on or after the Effective Date, and with regard to buildings listed in Article 47, paragraph (3), item (i) 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 **第十四項** 新法第四十七条第三項第五号の規定は、法人が大都市地域における優良宅地開発の促進に関する緊急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号に掲げる建築物について適用し、法人が同日前に取得又は新築をした旧法第四十七条第三項第五号に掲げる建築物については、なお従前の例による。 suppl-4081-17/art-12/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-14 The provisions of Article 47, paragraph (3), item (v) of the New Act apply to buildings listed in that item that a corporation acquires or newly builds on or after the date on which the Act Partially Amending the Act on Emergency Measures for the Promotion of Superior Residential Land Development in Metropolitan Areas comes into effect, and with regard to buildings listed in Article 47, paragraph (3), item (v) of the Former Act that a corporation acquired or newly built before that date, the provisions then in force continue to govern. machine translation, not official **第十五項** 新法第四十七条第三項第七号の規定は、法人が幹線道路の沿道の整備に関する法律等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号に掲げる建築物について適用する。 suppl-4081-17/art-12/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-15 The provisions of Article 47, paragraph (3), item (vii) of the New Act apply to buildings listed in that item that a corporation acquires or newly builds on or after the date on which the Act Partially Amending the Act on Improvement of Areas Along Trunk Roads, etc. comes into effect. machine translation, not official **第十六項** 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-4081-17/art-12/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/par-16 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 --- ## Cites - suppl-4081-17/art-12/par-1: この条 → 租税特別措置法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4081-17/art-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12 ## 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三号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-3 - 租税特別措置法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-5 - 租税特別措置法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-6 - 租税特別措置法 附則第十二条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-12/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-20261007T211206-378, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-379, 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