# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十九条 (Supplementary Provisions, Article 49) - 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: 第四十九条 (Supplementary Provisions, Article 49)（個人の減価償却に関する経過措置） — address `suppl-4231-114/art-49` - 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-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-49 - 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. --- ### 第四十九条（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-4231-114/art-49 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-49 **第一項** 個人が平成二十四年四月一日前に取得又は製作をした旧租税特別措置法第十一条の二第一項に規定する事業革新設備については、なお従前の例による。 suppl-4231-114/art-49/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-49/par-1 The provisions then in force continue to govern equipment for business innovation prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before April 1, 2012. machine translation, not official **第二項** 旧租税特別措置法第十一条の二第二項第一号に規定する資源生産性革新計画に係る同号に規定する認定又は同項第二号に規定する資源制約対応製品生産設備導入計画に係る同号に規定する認定を平成二十四年四月一日前に受けた個人が取得等（取得又は製作若しくは建設をいう。次項において同じ。）をする同条第二項に規定する資源需給構造変化対応設備等については、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。 suppl-4231-114/art-49/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-49/par-2 With regard to equipment, etc. for responding to changes in the structure of resource supply and demand prescribed in Article 11-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that is the subject of an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) by an individual who, before April 1, 2012, obtained the certification prescribed in item (i) of that paragraph pertaining to a resource productivity innovation plan prescribed in that item or the certification prescribed in item (ii) of that paragraph pertaining to a plan for introducing production equipment for products addressing resource constraints prescribed in that item, the provisions of that Article (limited to the part concerning that paragraph) remain in force. machine translation, not official **第三項** 新租税特別措置法第十一条の二第一項の規定は、個人が平成二十四年四月一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三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。この場合において、同年分の所得税についての新租税特別措置法第十一条の二第一項の規定の適用については、同項中「その年の指定期間内」とあるのは、「平成二十四年四月一日から同年十二月三十一日までの間」とする。 suppl-4231-114/art-49/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-49/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-49/par-3 The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that paragraph that are the subject of an acquisition, etc. by an individual on or after April 1, 2012, and the provisions then in force continue to govern industrial cluster assets prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were the subject of an acquisition, etc. by an individual before that date. In such a case, with regard to the application of the provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation to income tax for that year, the phrase "within the designated period of that year" in that paragraph is deemed to be replaced with "during the period from April 1, 2012 to December 31 of that year". machine translation, not official **第四項** 新租税特別措置法第十一条の三（第一項に係る部分に限る。）の規定は、個人が平成二十四年四月一日以後に取得又は製作をする同項に規定する特定農産加工品生産設備について適用する。 suppl-4231-114/art-49/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-49/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-49/par-4 The provisions of Article 11-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1)) apply to production equipment for specified processed agricultural products prescribed in that paragraph that an individual acquires or manufactures on or after April 1, 2012. machine translation, not official --- ## Cites - suppl-4231-114/art-49/par-2: 次項 → 租税特別措置法 附則第四十九条第三項 (Supplementary Provisions, Article 49, paragraph (3)), suppl-4231-114/art-49/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-49/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-49/par-3 ## 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 - 租税特別措置法 附則第四十九条第二項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-49/par-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