# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十条 (Supplementary Provisions, Article 40) - 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: 第四十条 (Supplementary Provisions, Article 40)（法人の減価償却に関する経過措置） — address `suppl-4161-14/art-40` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40 - 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. --- ### 第四十条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Corporations caption: machine translation, not official suppl-4161-14/art-40 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40 **第一項** 新租税特別措置法第四十三条第一項（同項の表の第一号に係る部分に限る。）の規定は、法人が平成十六年十一月一日以後に取得等（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。）をする同号の中欄に掲げる減価償却資産について適用し、法人が同日前に取得等をした旧租税特別措置法第四十三条第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。 suppl-4161-14/art-40/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-1 The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after November 1, 2004, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before that date. machine translation, not official **第二項** 新租税特別措置法第四十三条第一項（同項の表の第四号に係る部分に限る。）の規定は、法人が施行日以後に取得等をする同号の中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項の表の第四号の中欄に掲げる減価償却資産については、なお従前の例による。 suppl-4161-14/art-40/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-2 The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iv) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (iv) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第四十三条の三第二項の規定は、法人が施行日以後に取得等をする同項に規定する保全事業等資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の三第二項に規定する保全事業等資産については、なお従前の例による。 suppl-4161-14/art-40/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-3 The provisions of Article 43-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern conservation project assets, etc. prescribed in Article 43-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date. machine translation, not official **第四項** 施行日前に旧租税特別措置法第四十四条の五第一項に規定する承認を受けた同項の基本構想において定められた同項の重点整備地区の区域内において、法人が取得又は建設をする同項に規定する特定余暇利用施設については、同条の規定は、なおその効力を有する。 suppl-4161-14/art-40/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-4 With regard to specified leisure facilities prescribed in Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquires or constructs within the area of a priority development district referred to in that paragraph that is specified in a basic plan referred to in that paragraph for which the approval prescribed in that paragraph was obtained before the Effective Date, the provisions of that Article remain in force. machine translation, not official **第五項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の七第一項の表の第六号から第九号までの中欄に掲げる減価償却資産については、なお従前の例による。 suppl-4161-14/art-40/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-5 The provisions then in force continue to govern depreciable assets listed in the middle column of items (vi) through (ix) of the table in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date. machine translation, not official **第六項** 新租税特別措置法第四十四条の九の規定は、法人が施行日以後に取得等をする同条第一項に規定する再商品化設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の九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-4161-14/art-40/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-6 The provisions of Article 44-9 of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in paragraph (1) of that Article that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 44-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date. machine translation, not official **第七項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の十第一項に規定する輸入関連事業用資産については、なお従前の例による。 suppl-4161-14/art-40/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-7 The provisions then in force continue to govern import-related business assets prescribed in Article 44-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date. machine translation, not official **第八項** 法人が旧租税特別措置法第四十五条第一項の表の第一号に規定する実施計画（平成十六年十二月三十一日までに定められたものに限る。）に定められた工業等導入地区内において当該実施計画が定められた日から平成二十一年十二月三十一日までの間に取得等をする同項に規定する工業用機械等については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。 suppl-4161-14/art-40/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-8 With regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation makes an acquisition, etc. of within a district for the introduction of industry, etc. specified in an implementation plan prescribed in item (i) of the table in that paragraph (limited to one specified by December 31, 2004), during the period from the date on which that implementation plan was specified to December 31, 2009, the provisions of that Article (limited to the part concerning that item) remain in force. machine translation, not official **第九項** 新租税特別措置法第四十五条（第一項の表の第三号に係る部分に限る。）の規定は、法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する。 suppl-4161-14/art-40/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-9 The provisions of Article 45 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in paragraph (1)) apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date. machine translation, not official **第十項** 施行日前に旧租税特別措置法第四十六条の三第一項第二号に規定する認定を受けた同号の法人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。 suppl-4161-14/art-40/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-10 With regard to depreciable assets specified in Article 46-3, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation held by a corporation referred to in that item that received the certification prescribed in that item before the Effective Date, the provisions of that Article (limited to the part concerning that item) remain in force. machine translation, not official **第十一項** 新租税特別措置法第四十七条第一項の規定は、法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優良賃貸住宅について適用する。 suppl-4161-14/art-40/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-11 The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified good-quality rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date. machine translation, not official **第十二項** 法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四十七条第一項に規定する優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十四第一項」とあるのは、「所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十九条第十二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第七条の規定による改正前の租税特別措置法第六十八条の三十四第一項」とする。 suppl-4161-14/art-40/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-12 With regard to good-quality rental housing prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In such a case, the phrase "Article 68-34, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 49, paragraph (12) of the Supplementary Provisions of that Act". machine translation, not official **第十三項** 新租税特別措置法第四十七条の二第一項の規定は、法人が附則第一条第六号に定める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する。 suppl-4161-14/art-40/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-13 The provisions of Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly builds on or after the date specified in Article 1, item (vi) of the Supplementary Provisions. machine translation, not official **第十四項** 法人が附則第一条第六号に定める日前に取得又は新築をした旧租税特別措置法第四十七条の二第一項に規定する特定再開発建築物等については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十五第一項」とあるのは、「所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十九条第十四項の規定により読み替えて適用される租税特別措置法第六十八条の三十五第一項」とする。 suppl-4161-14/art-40/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-14 With regard to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the date specified in Article 1, item (vi) of the Supplementary Provisions, the provisions of that Article remain in force. In such a case, the phrase "Article 68-35, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 49, paragraph (14) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004)". machine translation, not official **第十五項** 新租税特別措置法第四十八条の規定は、法人が施行日以後に取得又は建設をする同条第一項に規定する倉庫用建物等について適用する。 suppl-4161-14/art-40/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-15 The provisions of Article 48 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in paragraph (1) of that Article that a corporation acquires or constructs on or after the Effective Date. machine translation, not official **第十六項** 法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四十八条第一項に規定する倉庫用建物等については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十六第一項」とあるのは、「所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十九条第十六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第七条の規定による改正前の租税特別措置法第六十八条の三十六第一項」とする。 suppl-4161-14/art-40/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-16 With regard to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date, the provisions of that Article remain in force. In such a case, the phrase "Article 68-36, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-36, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 49, paragraph (16) of the Supplementary Provisions of that Act". machine translation, not official **第十七項** 新租税特別措置法第五十二条の規定は、法人が施行日以後に支出する同条第一項第二号に定める負担金について適用し、法人が施行日前に支出した旧租税特別措置法第五十二条第一項第二号に定める負担金については、なお従前の例による。 suppl-4161-14/art-40/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-17 The provisions of Article 52 of the New Act on Special Measures Concerning Taxation apply to contributions specified in paragraph (1), item (ii) of that Article that a corporation pays on or after the Effective Date, and the provisions then in force continue to govern contributions specified in Article 52, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date. machine translation, not official --- ## Cites - suppl-4161-14/art-40/par-1: この条 → 租税特別措置法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4161-14/art-40 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40 - suppl-4161-14/art-40/par-12: 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十九条第十二項 → 租税特別措置法 附則第四十九条第十二項 (Supplementary Provisions, Article 49, paragraph (12)), suppl-4161-14/art-49/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-49/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-12 - suppl-4161-14/art-40/par-13: 附則第一条第六号 → 租税特別措置法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4161-14/art-1/par-1/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-6 - suppl-4161-14/art-40/par-14: 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十九条第十四項 → 租税特別措置法 附則第四十九条第十四項 (Supplementary Provisions, Article 49, paragraph (14)), suppl-4161-14/art-49/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-49/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-14 - suppl-4161-14/art-40/par-14: 附則第一条第六号 → 租税特別措置法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4161-14/art-1/par-1/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-6 - suppl-4161-14/art-40/par-16: 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十九条第十六項 → 租税特別措置法 附則第四十九条第十六項 (Supplementary Provisions, Article 49, paragraph (16)), suppl-4161-14/art-49/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-49/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-16 ## Cited by 9 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-4161-14/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-2 - 租税特別措置法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-6 - 租税特別措置法 附則第四十条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-1 - 租税特別措置法 附則第四十九条第四項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-49/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-4 - 租税特別措置法 附則第四十九条第八項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-49/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-8 - 租税特別措置法 附則第四十九条第十二項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-49/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-12 - 租税特別措置法 附則第四十九条第十四項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-49/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-14 - 租税特別措置法 附則第四十九条第十六項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-49/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-16 --- ## 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-20261007T211206-441, 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