# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十六条 (Supplementary Provisions, Article 46) - 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: 第四十六条 (Supplementary Provisions, Article 46)（エネルギー環境負荷低減推進設備等を取得した場合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-4231-114/art-46` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-46 - 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. --- ### 第四十六条（エネルギー環境負荷低減推進設備等を取得した場合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 Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired caption: machine translation, not official suppl-4231-114/art-46 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-46 **第一項** 前条の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第十条の二の二の規定の適用については、同条第三項中「の百分の二十に相当する金額」とあるのは「の百分の二十に相当する金額（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第四十五条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十九条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第十条の二の二第三項の規定により当該供用年の年分の総所得金額に係る所得税額から控除される金額がある場合には、当該金額を控除した残額）」と、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は旧効力措置法第十条の二の二第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税額から控除される金額がある場合には、これらの金額」とする。 suppl-4231-114/art-46/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-46/par-1 With regard to the application of the provisions of Article 10-2-2 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions of the preceding Article apply, the phrase "an amount equivalent to 20 percent of" in paragraph (3) of that Article is deemed to be replaced with "an amount equivalent to 20 percent of (or, if there is an amount to be deducted from the amount of income tax on the amount of gross income for the year of provision for use pursuant to the provisions of Article 10-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 45 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph), the remaining amount after deducting that amount)", and the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2-2, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, those amounts". machine translation, not official --- ## Cites - suppl-4231-114/art-46/par-1: 所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection - suppl-4231-114/art-46/par-1: 前条 → 租税特別措置法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4231-114/art-45 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-45 ## 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三号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-3/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-20261007T211206-523, 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