# 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)（中小企業者の機械の特別償却に関する経過措置） — address `suppl-4101-84/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-4101-84/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4101-84/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（中小企業者の機械の特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation of Machinery of Small and Medium Sized Enterprises caption: machine translation, not official suppl-4101-84/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-84/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-5 **第一項** 個人が平成十年五月三十一日以前に取得又は製作をした新租税特別措置法第十二条の二第一項に規定する機械及び装置（次項に規定する政令で定める機械及び装置を除く。）については、なお従前の例による。 suppl-4101-84/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-84/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-5/par-1 The provisions then in force continue to govern machinery and equipment prescribed in Article 12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding machinery and equipment specified by Cabinet Order as prescribed in the following paragraph) that an individual acquired or manufactured on or before May 31, 1998. machine translation, not official **第二項** 個人が取得又は製作をして事業の用に供する租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号。以下「平成十一年改正措置法」という。）による改正後の租税特別措置法（以下「平成十一年新措置法」という。）第十二条の二第一項に規定する機械及び装置が政令で定める機械及び装置である場合における同項の規定の適用については、同項中「平成十二年六月一日」とあるのは、「昭和四十七年四月一日」とする。 suppl-4101-84/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-84/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-5/par-2 With regard to the application of the provisions of Article 12-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999; hereinafter referred to as the "1999 Measures Amendment Act") (hereinafter referred to as the "1999 New Measures Act") in the case where machinery and equipment prescribed in that paragraph that an individual acquires or manufactures and uses for business are machinery and equipment specified by Cabinet Order, the phrase "June 1, 2000" in that paragraph is deemed to be replaced with "April 1, 1972". machine translation, not official **第三項** 前項の規定の適用がある場合における平成十一年新措置法第十条の二から第十条の五まで、第十二条の二、第十三条から第十四条まで、第十六条、第二十八条の三、第三十三条の六及び第三十七条の三（平成十一年新措置法第三十七条の五第二項及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成七年法律第十一号）第十四条第五項において準用する場合を含む。）の規定並びに租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号。以下「平成十一年改正法」という。）附則第十条第九項又は第十一項の規定によりなおその効力を有するものとされる平成十一年改正法第一条の規定による改正前の租税特別措置法（以下「平成十一年旧法」という。）第十三条の二、平成十一年改正法附則第十四条第六項の規定によりなおその効力を有するものとされる平成十一年旧法第三十七条の三及び平成十一年改正措置法附則第三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平成十一年改正措置法による改正前の租税特別措置法（以下「平成十一年旧措置法」という。）第三十七条の三の規定の適用については、これらの規定に規定する平成十一年新措置法第十二条の二第一項の規定は、前項の規定により読み替えて適用される場合を含むものとする。 suppl-4101-84/art-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-84/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-5/par-3 With regard to the application, in the case where the provisions of the preceding paragraph apply, of the provisions of Articles 10-2 through 10-5, Article 12-2, Articles 13 through 14, Article 16, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the 1999 New Measures Act and Article 14, paragraph (5) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 11 of 1995)) of the 1999 New Measures Act, and of Article 13-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999; hereinafter referred to as the "1999 Amendment Act") (hereinafter referred to as the "1999 Former Act"), which remains in force pursuant to the provisions of Article 10, paragraph (9) or paragraph (11) of the Supplementary Provisions of the 1999 Amendment Act, Article 37-3 of the 1999 Former Act, which remains in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of the 1999 Amendment Act, and Article 37-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1999 Measures Amendment Act (hereinafter referred to as the "1999 Former Measures Act"), which remains in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act, the provisions of Article 12-2, paragraph (1) of the 1999 New Measures Act prescribed in those provisions are to include the case where they are applied with the phrase replaced pursuant to the provisions of the preceding paragraph. machine translation, not official --- ## Cites - suppl-4101-84/art-5/par-1: 次項 → 租税特別措置法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4101-84/art-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-84/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-5/par-2 - suppl-4101-84/art-5/par-3: 阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成七年法律第十一号）第十四条第五項 → e-Gov law 407AC0000000011, 第十四条第五項 (Article 14, paragraph (5)), art-14/par-5 — not held in this collection - suppl-4101-84/art-5/par-3: 第十一項 → 租税特別措置法 附則第十条第十一項 (Supplementary Provisions, Article 10, paragraph (11)), suppl-4111-9/art-10/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-10/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-11 - suppl-4101-84/art-5/par-3: 平成十一年改正法附則第十四条第六項 → 租税特別措置法 附則第十四条第六項 (Supplementary Provisions, Article 14, paragraph (6)), suppl-4111-9/art-14/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-14/par-6 - suppl-4101-84/art-5/par-3: 前項 → 租税特別措置法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4101-84/art-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-84/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-5/par-2 - suppl-4101-84/art-5/par-3: 第十六条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3321-26/art-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-16 - suppl-4101-84/art-5/par-3: 租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号。以下「平成十一年改正法」という。）附則第十条第九項 → 租税特別措置法 附則第十条第九項 (Supplementary Provisions, Article 10, paragraph (9)), suppl-4111-9/art-10/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-10/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-9 - suppl-4101-84/art-5/par-3: 平成十一年改正措置法附則第三条第二項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4111-132/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第五条第一項（中小企業者の機械の特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-84/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-5/par-1 - 租税特別措置法 附則第五条第三項（中小企業者の機械の特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-84/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-5/par-3 --- ## 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-20261007T211206-391, 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