# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（法人の事業革新設備等の特別償却に関する経過措置） — address `suppl-4111-132/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-4 - 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. --- ### 第四条（法人の事業革新設備等の特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation of Equipment for Business Innovation, etc. of Corporations caption: machine translation, not official suppl-4111-132/art-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-4 **第一項** 施行日前に、旧法第四十四条の四第一項に規定する認定を受け、かつ、同項に規定する承認を受けた同項の法人が、最初に当該承認を受けた日から同日以後五年を経過する日までの期間（同項に規定する政令で定める法人にあっては、同項に規定する政令で定める期間）内に取得又は製作をした同項に規定する事業革新設備については、同条の規定は、なおその効力を有する。この場合において、同項中「特定事業者の事業革新の円滑化に関する臨時措置法」とあるのは「産業活力再生特別措置法（平成十一年法律第百三十一号）附則第五条の規定による廃止前の特定事業者の事業革新の円滑化に関する臨時措置法（平成七年法律第六十一号。以下この項において「旧事業革新法」という。）」と、「同法」とあるのは「旧事業革新法」と、「平成十三年三月三十一日まで」とあるのは「産業活力再生特別措置法の施行の日の前日まで」とする。 suppl-4111-132/art-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-4/par-1 With regard to equipment for business innovation prescribed in Article 44-4, paragraph (1) of the Former Act that a corporation referred to in that paragraph which, before the Effective Date, received the certification prescribed in that paragraph and also received the approval prescribed in that paragraph has acquired or manufactured within the period from the date on which it first received that approval to the day on which five years have elapsed from that date (or, for a corporation specified by Cabinet Order prescribed in that paragraph, within the period specified by Cabinet Order prescribed in that paragraph), the provisions of that Article remain in force. In this case, the phrase "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators" in that paragraph is deemed to be replaced with "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators (Act No. 61 of 1995; hereinafter referred to as the "Former Business Innovation Act" in this paragraph) prior to its repeal by the provisions of Article 5 of the Supplementary Provisions of the Act on Special Measures for Industrial Revitalization (Act No. 131 of 1999)", the phrase "that Act" with "the Former Business Innovation Act", and the phrase "by March 31, 2001" with "by the day before the date on which the Act on Special Measures for Industrial Revitalization comes into effect". machine translation, not official **第二項** 前項の規定の適用がある場合における租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正後の租税特別措置法（以下この項において「新租税特別措置法」という。）第五十二条の二及び第五十二条の三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。以下この項において「平成十一年改正法」という。）附則第二十九条第四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（以下この項において「平成十一年旧法」という。）第六十五条の七（平成十一年改正法附則第二十九条第四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六十五条の八第七項において準用する場合を含む。）の規定の適用については、新租税特別措置法第五十二条の二第一項中「又は第四十四条の九から第四十八条まで」とあるのは「若しくは第四十四条の九から第四十八条まで又は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）附則第四条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第四十四条の四」と、平成十一年改正法附則第二十九条第四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六十五条の七第七項中「第五十条まで」とあるのは「第五十条まで並びに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）附則第四条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第四十四条の四」とする。 suppl-4111-132/art-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-4/par-2 With regard to the application of the provisions of Articles 52-2 and 52-3 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this paragraph) and the provisions of Article 65-7 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" in this paragraph) (hereinafter referred to as the "1999 Former Act" in this paragraph), which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act), in the case where the provisions of the preceding paragraph apply, the phrase "or Articles 44-9 through 48" in Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Articles 44-9 through 48, or Article 44-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "through Article 50" in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act, with "through Article 50 and Article 44-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-4111-132/art-4/par-2: この項 → 租税特別措置法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4111-132/art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-4/par-2 - suppl-4111-132/art-4/par-2: 前項 → 租税特別措置法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4111-132/art-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-4/par-1 - suppl-4111-132/art-4/par-2: 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。以下この項において「平成十一年改正法」という。）附則第二十九条第四項 → 租税特別措置法 附則第二十九条第四項 (Supplementary Provisions, Article 29, paragraph (4)), suppl-4111-9/art-29/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第四条第二項（法人の事業革新設備等の特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-4/par-2 --- ## 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-20261007T211206-401, 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