# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21)
- 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: 第二十一条 (Supplementary Provisions, Article 21)（所得税の特別修繕準備金に関する経過措置） — address `suppl-4101-24/art-21`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-21
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-21
- 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.
---
### 第二十一条（所得税の特別修繕準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Special Repairs Relating to Income Tax
caption: machine translation, not official
suppl-4101-24/art-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-21
**第一項** 第三条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二十条の五の規定は、個人が平成十一年以後の各年において事業の用に供する同条第一項各号に掲げる固定資産（附則第十五条第二項の規定によりなおその効力を有するものとされる旧所得税法第五十五条の特別修繕引当金勘定が設けられている固定資産を除く。）について、適用する。
suppl-4101-24/art-21/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-21/par-1
The provisions of Article 20-5 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 3 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to fixed assets listed in the items of paragraph (1) of that Article that an individual uses for business in each year from 1999 onward (excluding fixed assets for which an account of allowance for special repairs under Article 55 of the Former Income Tax Act, which remains in force pursuant to the provisions of Article 15, paragraph (2) of the Supplementary Provisions, has been established).
machine translation, not official
---
## 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-20261007T211206-390, 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