# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十七条 (Supplementary Provisions, Article 67) - 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: 第六十七条 (Supplementary Provisions, Article 67)（事業基盤強化設備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-67` - 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-67 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67 - 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. --- ### 第六十七条（事業基盤強化設備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 Business Base Strengthening Equipment Is Acquired, etc. caption: machine translation, not official suppl-4191-6/art-67 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67 **第一項** 新租税特別措置法第十条の四（第一項第三号に係る部分に限る。）の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同号に定める器具及び備品について適用し、個人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十条の四第一項第三号に定める器具及び備品については、なお従前の例による。 suppl-4191-6/art-67/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-1 The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iii)) apply to tools, furniture and fixtures specified in that item that an individual acquires, manufactures or leases on or after the Effective Date, and with regard to tools, furniture and fixtures specified in Article 10-4, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 個人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十条の四第一項第五号及び第八号に定める機械及び装置については、なお従前の例による。 suppl-4191-6/art-67/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-2 With regard to machinery and equipment specified in Article 10-4, paragraph (1), items (v) and (viii) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新租税特別措置法第十条の四（第一項第七号に係る部分に限る。）の規定は、個人が附則第一条第十一号に定める日以後に取得若しくは製作又は賃借をする同項第七号に定める機械及び装置について適用する。 suppl-4191-6/art-67/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-3 The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (vii)) apply to machinery and equipment specified in item (vii) of that paragraph that an individual acquires, manufactures or leases on or after the date specified in Article 1, item (xi) of the Supplementary Provisions. machine translation, not official **第四項** 新租税特別措置法第十条の四（第六項に係る部分に限る。）の規定は、個人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第十条の四第一項に規定する事業基盤強化設備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-67/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-4 The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (6)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4191-6/art-67/par-3: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4191-6/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-11 ## Cited by 2 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 - 租税特別措置法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-11 --- ## 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