# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十六条 (Supplementary Provisions, Article 66) - 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: 第六十六条 (Supplementary Provisions, Article 66)（中小企業者が機械等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — address `suppl-4191-6/art-66` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-66 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-66 - 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. --- ### 第六十六条（中小企業者が機械等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Small and Medium Sized Enterprise Acquires Machinery, etc. caption: machine translation, not official suppl-4191-6/art-66 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-66 **第一項** 個人が平成二十年四月一日前に締結した旧租税特別措置法第十条の三第一項各号に掲げる減価償却資産の賃借に係る契約については、なお従前の例による。 suppl-4191-6/art-66/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-66/par-1 With regard to a contract for the lease of depreciable assets listed in the items of Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第六号ニ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-6/sub-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-20261007T211206-471, 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