# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百七条 (Supplementary Provisions, Article 107) - 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: 第百七条 (Supplementary Provisions, Article 107)（法人の減価償却に関する経過措置） — address `suppl-4181-10/art-107` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107 - 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. --- ### 第百七条（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-4181-10/art-107 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107 **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-4181-10/art-107/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/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 for which a corporation makes an acquisition, etc. (meaning acquisition, or 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 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 for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項の表の第二号又は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-4181-10/art-107/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-2 The provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) or item (iv) of the table 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 **第三項** 新租税特別措置法第四十四条第一項（同項の表の第二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第三欄に掲げる減価償却資産について適用する。 suppl-4181-10/art-107/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-3 The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to depreciable assets listed in the third column of that item for which a corporation makes an acquisition, etc. on or after the Effective Date. machine translation, not official **第四項** 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四十四条の三第一項に規定する開発研究用設備については、なお従前の例による。 suppl-4181-10/art-107/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-4 The provisions then in force continue to govern equipment for development research prescribed in Article 44-3, 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 **第五項** 新租税特別措置法第四十四条の四第一項（同項の表の第一号又は第二号に係る部分に限る。）の規定は、法人が平成十八年六月一日以後に取得等をする同表の第一号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、法人が同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の表の第一号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-4181-10/art-107/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-5 The provisions of Article 44-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) or item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of item (i) or item (ii) of that table for which a corporation makes an acquisition, etc. on or after June 1, 2006, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) or item (ii) of the table in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before that date. machine translation, not official **第六項** 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-4181-10/art-107/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-6 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 **第七項** 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-4181-10/art-107/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-7 The provisions of Article 44-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling 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 recycling equipment, etc. prescribed in Article 44-9, 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四十六条の二第二項（同項の表の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製作をする同号の中欄に掲げる減価償却資産について適用する。 suppl-4181-10/art-107/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-8 The provisions of Article 46-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (v) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a corporation acquires or manufactures on or after the Effective Date. machine translation, not official **第九項** 新租税特別措置法第四十六条の二第三項第三号の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。 suppl-4181-10/art-107/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-9 The provisions of Article 46-2, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date. machine translation, not official **第十項** 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共同改善計画につき同号の認定を施行日前に受けた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-4181-10/art-107/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/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 that are held by a corporation that received, before the Effective Date, the certification under that item for a joint improvement plan prescribed in that item, the provisions of that Article (limited to the part concerning that item) remain in force. machine translation, not official **第十一項** 旧租税特別措置法第四十六条の四第一項に規定する改善計画につき同項の認定を施行日前に受けた法人の有する同項に規定する漁船については、同条の規定は、なおその効力を有する。 suppl-4181-10/art-107/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-11 With regard to fishing vessels prescribed in Article 46-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held by a corporation that received, before the Effective Date, the certification under that paragraph for an improvement plan prescribed in that paragraph, the provisions of that Article remain in force. machine translation, not official **第十二項** 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、法人が附則第一条第十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中心市街地優良賃貸住宅について適用する。 suppl-4181-10/art-107/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-12 The provisions of Article 47 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1)) apply to good-quality rental housing in a central urban area prescribed in that paragraph that a corporation acquires or newly constructs on or after the date specified in Article 1, item (x) of the Supplementary Provisions. machine translation, not official **第十三項** 法人が平成十八年三月三十一日以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、同条第二項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。 適格事後設立 適格現物分配（以下この項において「適格合併等」という。） 適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。） 適格合併等 又は現物出資法人 、現物出資法人又は現物分配法人 又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日 にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。 第六十八条の三十四第一項 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十三条第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十三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 suppl-4181-10/art-107/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-13 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 on or before March 31, 2006, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, the terms and phrases listed in the left-hand column of the following table that appear in paragraph (2) of that Article are deemed to be replaced with the terms and phrases listed in the right-hand column of that table. qualified post-formation acquisition of assets qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, etc. or corporation making a contribution in kind , corporation making a contribution in kind or corporation making a distribution in kind or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off , the day before the date of that qualified merger, and in the case of a qualified in-kind distribution that falls under a distribution of all residual assets, the date on which the residual assets related to that qualified in-kind distribution are determined. Article 68-34, paragraph (1) Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 133, paragraph (13) of the Supplementary Provisions of that Act machine translation, not official --- ## Cites - suppl-4181-10/art-107/par-1: この条 → 租税特別措置法 附則第百七条 (Supplementary Provisions, Article 107), suppl-4181-10/art-107 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107 - suppl-4181-10/art-107/par-12: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4181-10/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-10 - suppl-4181-10/art-107/par-13: この項 → 租税特別措置法 附則第百七条第十三項 (Supplementary Provisions, Article 107, paragraph (13)), suppl-4181-10/art-107/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-13 - suppl-4181-10/art-107/par-13: 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百三十三条第十三項 → 租税特別措置法 附則第百三十三条第十三項 (Supplementary Provisions, Article 133, paragraph (13)), suppl-4181-10/art-133/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-133/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-133/par-13 ## Cited by 5 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-4181-10/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-2 - 租税特別措置法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-10 - 租税特別措置法 附則第百七条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-1 - 租税特別措置法 附則第百七条第十三項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-107/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-107/par-13 - 租税特別措置法 附則第百三十三条第十三項（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-4181-10/art-133/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-133/par-13 --- ## 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-20261007T211206-460, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-461, 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