# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十三条 (Supplementary Provisions, Article 33) - 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: 第三十三条 (Supplementary Provisions, Article 33)（法人の減価償却に関する経過措置） — address `suppl-4171-21/art-33` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33 - 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. --- ### 第三十三条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations caption: machine translation, not official suppl-4171-21/art-33 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33 **第一項** 新租税特別措置法第四十三条第一項の規定は、法人が施行日以後に取得等（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。）をする同項に規定する特定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四十三条第一項に規定する特定設備等については、なお従前の例による。 suppl-4171-21/art-33/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-1 The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第四十三条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する研究施設について適用し、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二第一項に規定する研究施設については、なお従前の例による。 suppl-4171-21/art-33/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-2 The provisions of Article 43-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第三項** 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四十三条の三第一項に規定する特定中核的民間施設については、なお従前の例による。 suppl-4171-21/art-33/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-3 The provisions then in force continue to govern specified core private facilities prescribed in Article 43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date. machine translation, not official **第四項** 新租税特別措置法第四十三条の三第一項の規定は、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-4171-21/art-33/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-4 The provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. 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 for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第五項** 新租税特別措置法第四十四条第一項の規定は、法人が施行日以後に取得等をする同項に規定する地震防災対策用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四十四条第一項に規定する地震防災対策用資産については、なお従前の例による。 suppl-4171-21/art-33/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-5 The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. 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二第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定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四十四条の二第一項に規定する特定資産については、なお従前の例による。 suppl-4171-21/art-33/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-6 The provisions of Article 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified assets prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified assets prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第七項** 新租税特別措置法第四十四条の六第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信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六第一項に規定する特定電気通信設備等については、なお従前の例による。 suppl-4171-21/art-33/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-7 The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第八項** 新租税特別措置法第四十四条の七第一項の規定は、法人が施行日以後に取得等をする同項の表の第一号の中欄又は第二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四十四条の七第一項の表の第一号の中欄又は第二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-4171-21/art-33/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-8 The provisions of Article 44-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the middle column of item (i) or the middle column of item (ii) of the table in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) or the middle column of item (ii) of the table in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第九項** 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-4171-21/art-33/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-9 The provisions then in force continue to govern depreciable assets listed in the middle column of item (iv) of the table in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第十項** 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八第一項に規定する飼料製造設備等については、なお従前の例による。 suppl-4171-21/art-33/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-10 The provisions then in force continue to govern feed manufacturing equipment, etc. prescribed in Article 44-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第十一項** 新租税特別措置法第四十四条の八第一項の規定は、法人が施行日以後に取得等をする同項に規定する製造過程管理高度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八第二項に規定する製造過程管理高度化設備等については、なお従前の例による。 suppl-4171-21/art-33/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-11 The provisions of Article 44-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for advanced manufacturing process control, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern equipment for advanced manufacturing process control, etc. prescribed in Article 44-8, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第十二項** 新租税特別措置法第四十五条第一項の規定は、法人が施行日以後に取得等をする同項の表の第一号の第三欄又は第三号の第三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四十五条第一項の表の第一号の第三欄又は第三号の第三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-4171-21/art-33/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-12 The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of item (i) or the third column of item (iii) of the table in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the third column of item (i) or the third column of item (iii) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第十三項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十五条の二第一項の表の第二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-4171-21/art-33/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-13 The provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) of the table in Article 45-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date. machine translation, not official **第十四項** 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四十五条の二第二項第一号に掲げる建物及びその附属設備については、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。この場合において、同条第三項中「第六十八条の二十九第二項」とあるのは、「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十七条第十四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五条の規定による改正前の租税特別措置法第六十八条の二十九第二項」とする。 suppl-4171-21/art-33/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-14 With regard to buildings and their associated facilities listed in Article 45-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that item) remain in force. In this case, the phrase "Article 68-29, paragraph (2)" in paragraph (3) of that Article is deemed to be replaced with "Article 68-29, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 47, paragraph (14) of the Supplementary Provisions of that Act". machine translation, not official **第十五項** 旧租税特別措置法第四十六条第一項第一号に規定する経営基盤強化計画につき同号の承認を施行日前に受けた同号の特定組合等の構成員である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。この場合において、当該法人の同項に規定する適用事業年度が中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日以後に終了する場合における同条（同項第一号に係る部分に限る。）の規定の適用については、同項第一号中「中小企業経営革新支援法」とあるのは、「中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）による改正前の中小企業経営革新支援法」とする。 suppl-4171-21/art-33/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-15 With regard to depreciable assets specified in Article 46, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that are held by a corporation that is a member of a specified association, etc. referred to in that item that received, before the Effective Date, the approval referred to in that item for a business foundation strengthening plan prescribed in that item, the provisions of that Article (limited to the part pertaining to that item) remain in force. In this case, with regard to the application of the provisions of that Article (limited to the part pertaining to paragraph (1), item (i)) where the business year of application prescribed in that paragraph of that corporation ends on or after the date on which the Act Partially Amending the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 30 of 2005) comes into effect, the phrase "Act on Support for Business Innovation of Small and Medium Sized Enterprises" in item (i) of that paragraph is deemed to be replaced with "Act on Support for Business Innovation of Small and Medium Sized Enterprises before the amendment by the Act Partially Amending the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 30 of 2005)". machine translation, not official **第十六項** 法人の新租税特別措置法第四十六条第一項に規定する適用事業年度が施行日から中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日の前日までの間に終了する場合における同条の規定の適用については、同項中「中小企業の新たな事業活動の促進に関する法律第二条第一項第八号」とあるのは、「中小企業経営革新支援法第二条第一項第六号」とする。 suppl-4171-21/art-33/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-16 With regard to the application of the provisions of Article 46 of the New Act on Special Measures Concerning Taxation where the business year of application prescribed in paragraph (1) of that Article of a corporation ends during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 30 of 2005) comes into effect, the phrase "Article 2, paragraph (1), item (viii) of the Act on Promotion of New Business Activities of Small and Medium-Sized Enterprises" in that paragraph is deemed to be replaced with "Article 2, paragraph (1), item (vi) of the Act on Support for Business Innovation of Small and Medium Sized Enterprises". machine translation, not official **第十七項** 新租税特別措置法第四十七条（第一項に係る部分に限る。）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-4171-21/art-33/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-17 The provisions of Article 47 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to specified good-quality rental housing prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date. machine translation, not official **第十八項** 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特定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（平成十七年法律第二十一号）附則第四十七条第十八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五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-4171-21/art-33/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-18 With regard to specified 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 constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In this 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 before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 47, paragraph (18) of the Supplementary Provisions of that Act". machine translation, not official **第十九項** 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の二第三項第二号に掲げる建築物については、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。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（平成十七年法律第二十一号）附則第四十七条第十九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五条の規定による改正前の租税特別措置法第六十八条の三十五第一項」とする。 suppl-4171-21/art-33/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-19 With regard to buildings listed in Article 47-2, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that item) remain in force. In this 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 before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 47, paragraph (19) of the Supplementary Provisions of that Act". machine translation, not official **第二十項** 新租税特別措置法第四十七条の二（第三項第三号に係る部分に限る。）の規定は、法人が附則第一条第二十号に定める日以後に取得又は新築をする新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適用する。 suppl-4171-21/art-33/par-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-20 The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (iii)) apply to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or newly constructs on or after the date specified in Article 1, item (xx) of the Supplementary Provisions. machine translation, not official **第二十一項** 新租税特別措置法第四十七条の二（第三項第五号に係る部分に限る。）の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。 suppl-4171-21/art-33/par-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-21 The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (v)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that a corporation acquires or newly constructs on or after the Effective Date. machine translation, not official **第二十二項** 新租税特別措置法第四十八条の規定は、法人が附則第一条第二十一号に定める日以後に取得又は建設をする新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適用する。 suppl-4171-21/art-33/par-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-22 The provisions of Article 48 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires or constructs on or after the date specified in Article 1, item (xxi) of the Supplementary Provisions. machine translation, not official **第二十三項** 法人が附則第一条第二十一号に定める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（平成十七年法律第二十一号）附則第四十七条第二十三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五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-4171-21/art-33/par-23 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-23 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 date specified in Article 1, item (xxi) of the Supplementary Provisions, the provisions of that Article remain in force. In this 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 before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 47, paragraph (23) of the Supplementary Provisions of that Act". machine translation, not official **第二十四項** 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各号に定める費用又は負担金については、なお従前の例による。 suppl-4171-21/art-33/par-24 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-24 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-24 The provisions then in force continue to govern expenses or contributions specified in the items of Article 52, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date. machine translation, not official --- ## Cites - suppl-4171-21/art-33/par-1: この条 → 租税特別措置法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4171-21/art-33 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33 - suppl-4171-21/art-33/par-14: 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十七条第十四項 → 租税特別措置法 附則第四十七条第十四項 (Supplementary Provisions, Article 47, paragraph (14)), suppl-4171-21/art-47/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-47/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-14 - suppl-4171-21/art-33/par-18: 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十七条第十八項 → 租税特別措置法 附則第四十七条第十八項 (Supplementary Provisions, Article 47, paragraph (18)), suppl-4171-21/art-47/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-47/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-18 - suppl-4171-21/art-33/par-19: 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十七条第十九項 → 租税特別措置法 附則第四十七条第十九項 (Supplementary Provisions, Article 47, paragraph (19)), suppl-4171-21/art-47/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-47/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-19 - suppl-4171-21/art-33/par-20: 附則第一条第二十号 → 租税特別措置法 附則第一条第一項第二十号 (Supplementary Provisions, Article 1, paragraph (1), item (xx)), suppl-4171-21/art-1/par-1/item-20 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-20 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-20 - suppl-4171-21/art-33/par-22: 附則第一条第二十一号 → 租税特別措置法 附則第一条第一項第二十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xxi)), suppl-4171-21/art-1/par-1/item-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-21 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-21 - suppl-4171-21/art-33/par-23: 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第四十七条第二十三項 → 租税特別措置法 附則第四十七条第二十三項 (Supplementary Provisions, Article 47, paragraph (23)), suppl-4171-21/art-47/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-47/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-23 - suppl-4171-21/art-33/par-23: 附則第一条第二十一号 → 租税特別措置法 附則第一条第一項第二十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xxi)), suppl-4171-21/art-1/par-1/item-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-21 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-21 ## Cited by 7 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二十号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-20 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-20 - 租税特別措置法 附則第一条第一項第二十一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-21 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-21 - 租税特別措置法 附則第三十三条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-1 - 租税特別措置法 附則第四十七条第十四項（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-4171-21/art-47/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-14 - 租税特別措置法 附則第四十七条第十八項（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-4171-21/art-47/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-18 - 租税特別措置法 附則第四十七条第十九項（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-4171-21/art-47/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-19 - 租税特別措置法 附則第四十七条第二十三項（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-4171-21/art-47/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-23 --- ## 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-20261007T211206-448, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-449, 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