# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条 (Supplementary Provisions, Article 37) - 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: 第三十七条 (Supplementary Provisions, Article 37)（個人の減価償却に関する経過措置） — address `suppl-4201-23/art-37` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37 - 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. --- ### 第三十七条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals caption: machine translation, not official suppl-4201-23/art-37 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37 **第一項** 新租税特別措置法第十一条第一項の規定は、個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、個人が施行日前に取得等をした旧租税特別措置法第十一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-4201-23/art-37/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-1 The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. (meaning 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 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第十一条の四第一項の規定は、個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、個人が施行日前に取得等をした旧租税特別措置法第十一条の四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-4201-23/art-37/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-2 The provisions of Article 11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which an individual 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 11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第十一条の五第一項の規定は、個人が附則第一条第八号に定める日以後に取得等をする同項に規定する集積産業用資産について適用し、個人が同日前に取得等をした旧租税特別措置法第十一条の五第一項に規定する集積産業用資産については、なお従前の例による。 suppl-4201-23/art-37/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-3 The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the date specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern industrial cluster assets prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before that date. machine translation, not official **第四項** 新租税特別措置法第十一条の六第一項の規定は、個人が施行日以後に取得等をする同項に規定する資源再生化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の六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-4201-23/art-37/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-4 The provisions of Article 11-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to resource recycling equipment, etc. prescribed in that paragraph for which an individual 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 11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date. machine translation, not official **第五項** 新租税特別措置法第十三条第三項の規定は、個人が施行日以後に取得又は製作をする同項に規定する障害者対応設備等について適用し、個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十三条第三項に規定する障害者対応設備等については、なお従前の例による。 suppl-4201-23/art-37/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-5 The provisions of Article 13, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 13, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date. machine translation, not official --- ## Cites - suppl-4201-23/art-37/par-1: この条 → 租税特別措置法 附則第三十七条 (Supplementary Provisions, Article 37), suppl-4201-23/art-37 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37 - suppl-4201-23/art-37/par-3: 附則第一条第八号 → 租税特別措置法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4201-23/art-1/par-1/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-8 ## 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八号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-8 - 租税特別措置法 附則第三十七条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-1 --- ## 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-20261007T211206-482, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-483, 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