# 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)（電子機器利用設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — address `suppl-4141-15/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-4141-15/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-15/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（電子機器利用設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment Utilizing Electronic Devices Is Acquired, etc. caption: machine translation, not official suppl-4141-15/art-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-21 **第一項** 旧租税特別措置法第四十二条の六第一項に規定する中小企業者等（以下この条において「中小企業者等」という。）又は旧租税特別措置法第四十二条の六第二項に規定する特定中小企業者等（以下この条において「特定中小企業者等」という。）が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の六第一項に規定する電子機器利用設備については、次項及び第三項に規定する場合を除き、なお従前の例による。 suppl-4141-15/art-21/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-21/par-1 With regard to equipment utilizing electronic devices prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise, etc. prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation (referred to as a "small and medium sized enterprise, etc." in this Article) or a specified small and medium sized enterprise, etc. prescribed in Article 42-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation (referred to as a "specified small and medium sized enterprise, etc." in this Article) acquired, manufactured or leased before the Effective Date, except in the cases prescribed in the following paragraph and paragraph (3), the provisions then in force continue to govern. machine translation, not official **第二項** 中小企業者等又は特定中小企業者等が、施行日前に、旧租税特別措置法第四十二条の六第一項に規定する電子機器利用設備を取得若しくは製作又は賃借をして、これを当該中小企業者等又は特定中小企業者等の営む同項に規定する指定事業の用に供した場合において、当該指定事業の用に供した日を含む事業年度が施行日以後最初に終了する事業年度であるときは、中小企業者等が取得又は製作をした同項に規定する特定電子機器利用設備を新租税特別措置法第四十二条の十一第一項に規定する中小企業者等が取得又は製作をした同項に規定する特定機械装置等に該当する同項第一号に掲げる減価償却資産と、特定中小企業者等が取得又は製作をした旧租税特別措置法第四十二条の六第二項に規定する特定電子機器利用設備を新租税特別措置法第四十二条の十一第二項に規定する特定中小企業者等が取得又は製作をした同項に規定する特定機械装置等に該当する同条第一項第一号に掲げる減価償却資産と、中小企業者等が賃借をした旧租税特別措置法第四十二条の六第三項に規定する電子機器利用設備を新租税特別措置法第四十二条の十一第三項に規定する中小企業者等が賃借をした同条第一項第一号に掲げる減価償却資産と、それぞれみなして、同条の規定を適用する。 suppl-4141-15/art-21/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-21/par-2 In the case where a small and medium sized enterprise, etc. or a specified small and medium sized enterprise, etc., before the Effective Date, acquired, manufactured or leased equipment utilizing electronic devices prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation and put it to use in a designated business prescribed in that paragraph that is carried on by that small and medium sized enterprise, etc. or specified small and medium sized enterprise, etc., if the business year that includes the day on which it was put to use in that designated business is the first business year ending on or after the Effective Date, the provisions of Article 42-11 of the New Act on Special Measures Concerning Taxation apply by deeming specified equipment utilizing electronic devices prescribed in that paragraph that a small and medium sized enterprise, etc. acquired or manufactured to be depreciable assets listed in item (i) of Article 42-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that fall under specified machinery and equipment, etc. prescribed in that paragraph acquired or manufactured by a small and medium sized enterprise, etc. prescribed in that paragraph, specified equipment utilizing electronic devices prescribed in Article 42-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a specified small and medium sized enterprise, etc. acquired or manufactured to be depreciable assets listed in paragraph (1), item (i) of Article 42-11 of the New Act on Special Measures Concerning Taxation that fall under specified machinery and equipment, etc. prescribed in paragraph (2) of that Article acquired or manufactured by a specified small and medium sized enterprise, etc. prescribed in that paragraph, and equipment utilizing electronic devices prescribed in Article 42-6, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise, etc. leased to be depreciable assets listed in paragraph (1), item (i) of Article 42-11 of the New Act on Special Measures Concerning Taxation leased by a small and medium sized enterprise, etc. prescribed in paragraph (3) of that Article, respectively. machine translation, not official **第三項** 法人が、施行日以後に終了する各事業年度において旧租税特別措置法第四十二条の六第四項に規定する繰越税額控除限度超過額を有する場合における新租税特別措置法第四十二条の十一の規定の適用については、同条第五項中「又はリース税額控除限度額（当該法人の」とあるのは「若しくはリース税額控除限度額又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法（以下この項及び第十項において「平成十四年旧法」という。）第四十二条の六第二項若しくは第三項に規定する税額控除限度額若しくはリース税額控除限度額（当該法人の」と、「、第二項又は第三項」とあるのは「、第二項若しくは第三項又は平成十四年旧法第四十二条の六第二項若しくは第三項」と、「同条第二項」とあるのは「第六十八条の十五第二項」と、「前項の」とあるのは「前項又は平成十四年旧法第四十二条の六第四項の」と、「同条第四項」とあるのは「第六十八条の十五第四項」と、同条第十項中「、供用年度」とあるのは「、供用年度（平成十四年旧法第四十二条の六第二項又は第三項に規定する税額控除限度額又はリース税額控除限度額に係る第四項に規定する繰越税額控除限度超過額がある場合には、供用年度又は同条第二項若しくは第三項に規定する供用年度）」と、「同項に」とあるのは「第四項に」とする。 suppl-4141-15/art-21/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-21/par-3 With regard to the application of the provisions of Article 42-11 of the New Act on Special Measures Concerning Taxation in the case where a corporation has a carried-over excess of the tax credit limit prescribed in Article 42-6, paragraph (4) of the Former Act on Special Measures Concerning Taxation in any business year ending on or after the Effective Date, in paragraph (5) of that Article, the phrase "or the maximum lease tax credit (of that corporation" is deemed to be replaced with "or the maximum lease tax credit, or the maximum tax credit or the maximum lease tax credit prescribed in Article 42-6, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (referred to as the "2002 Former Act" in this paragraph and paragraph (10)) (of that corporation"; the phrase ", paragraph (2) or (3)" is deemed to be replaced with ", paragraph (2) or (3), or Article 42-6, paragraph (2) or (3) of the 2002 Former Act"; the phrase "paragraph (2) of that Article" is deemed to be replaced with "Article 68-15, paragraph (2)"; the phrase "the preceding paragraph" is deemed to be replaced with "the preceding paragraph or Article 42-6, paragraph (4) of the 2002 Former Act"; the phrase "paragraph (4) of that Article" is deemed to be replaced with "Article 68-15, paragraph (4)"; and in paragraph (10) of that Article, the phrase ", the business year of commencement of use" is deemed to be replaced with ", the business year of commencement of use (or, if there is a carried-over excess of the tax credit limit prescribed in paragraph (4) pertaining to the maximum tax credit or the maximum lease tax credit prescribed in Article 42-6, paragraph (2) or (3) of the 2002 Former Act, the business year of commencement of use or the business year of commencement of use prescribed in paragraph (2) or (3) of that Article)", and the phrase "in that paragraph" is deemed to be replaced with "in paragraph (4)". machine translation, not official --- ## Cites - suppl-4141-15/art-21/par-1: この条 → 租税特別措置法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4141-15/art-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-21 - suppl-4141-15/art-21/par-1: 次項 → 租税特別措置法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-4141-15/art-21/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-21/par-2 - suppl-4141-15/art-21/par-1: 第三項 → 租税特別措置法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-4141-15/art-21/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-21/par-3 - suppl-4141-15/art-21/par-3: 若しくはリース税額控除限度額又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十一条第一項（電子機器利用設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-21/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-20261007T211206-418, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07