# 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-4101-23/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-4101-23/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4101-23/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-4101-23/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5 **第一項** 新租税特別措置法第十一条第一項（同項の表の第一号、第三号及び第四号に係る部分に限る。）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。）をする同項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。 suppl-4101-23/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-1 The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i), (iii) and (iv) of the table in that paragraph) apply to specified equipment, etc. prescribed in that paragraph for 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 the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 新租税特別措置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等をした旧租税特別措置法第十一条の五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-4101-23/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-2 The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第十一条の六第一項（同項の表の第二号に係る部分に限る。）の規定は、個人が中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の施行の日以後に取得等をする同項に規定する商業施設等について適用する。 suppl-4101-23/art-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-3 The provisions of Article 11-6, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of the table in that paragraph) apply to commercial facilities, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers comes into effect. machine translation, not official **第四項** 新租税特別措置法第十一条の七第一項の規定は、個人が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の七第一項に規定する再商品化設備等については、なお従前の例による。 suppl-4101-23/art-5/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-4 The provisions of Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date. machine translation, not official **第五項** 新租税特別措置法第十二条第一項（同項の表の第一号から第五号までに係る部分に限る。）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租税特別措置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-4101-23/art-5/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-5 The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) through (v) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an 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 on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date. machine translation, not official **第六項** 新租税特別措置法第十二条第一項（同項の表の第十号に係る部分に限る。）の規定は、個人が沖縄振興開発特別措置法の一部を改正する法律（平成十年法律第二十一号）の施行の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する。 suppl-4101-23/art-5/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-6 The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (x) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the date on which the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 21 of 1998) comes into effect. machine translation, not official **第七項** 新租税特別措置法第十二条の三第一項の規定は、個人が医療法の一部を改正する法律（平成九年法律第百二十五号）の施行の日以後に取得又は建設をする同項に規定する特定医療用建物について適用する。 suppl-4101-23/art-5/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-5/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-7 The provisions of Article 12-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified medical buildings prescribed in that paragraph that an individual acquires or constructs on or after the date on which the Act Partially Amending the Medical Care Act (Act No. 125 of 1997) comes into effect. machine translation, not official **第八項** 新租税特別措置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租税特別措置法第十四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-4101-23/art-5/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-5/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-8 The provisions of Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing prescribed in that paragraph that an individual acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date. machine translation, not official **第九項** 新租税特別措置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租税特別措置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-4101-23/art-5/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-5/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-9 The provisions of Article 14, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly constructs 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 on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date. machine translation, not official **第十項** 新租税特別措置法第十四条第三項第六号の規定は、個人が施行日以後に取得又は新築をする同号に掲げる構築物について適用する。 suppl-4101-23/art-5/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-5/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-10 The provisions of Article 14, paragraph (3), item (vi) of the New Act on Special Measures Concerning Taxation apply to structures listed in that item that an individual acquires or newly constructs on or after the Effective Date. machine translation, not official **第十一項** 新租税特別措置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租税特別措置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-4101-23/art-5/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-5/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-11 The provisions of Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. 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 warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date. machine translation, not official **第十二項** 新租税特別措置法第十六条第二項の規定は、個人が施行日以後に取得する同項に規定する通気坑道又は排水坑道について適用し、個人が施行日前に取得した旧租税特別措置法第十六条第二項に規定する通気坑道又は排水坑道については、なお従前の例による。 suppl-4101-23/art-5/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-5/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-12 The provisions of Article 16, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to ventilation tunnels or drainage tunnels prescribed in that paragraph that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern ventilation tunnels or drainage tunnels prescribed in Article 16, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date. machine translation, not official --- ## Cites - suppl-4101-23/art-5/par-1: この条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-4101-23/art-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5 - suppl-4101-23/art-5/par-11: 新租税特別措置法第十五条第一項 → 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 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-4101-23/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-1/par-1/item-2 - 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-4101-23/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-1/par-1/item-4 - 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-4101-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-1/par-1/item-5 - 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-4101-23/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/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-20261007T211206-387, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-388, 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