# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十六条 (Supplementary Provisions, Article 56) - 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: 第五十六条 (Supplementary Provisions, Article 56)（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法人税額の特別控除に関する経過措置） — address `suppl-4231-114/art-56` - 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-56 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-56 - 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. --- ### 第五十六条（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法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation 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-56 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-56 **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四十二条の五の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 第二項 及び第八項 及び第八項並びに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）附則第五十五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（以下この項及び次項において「旧効力措置法」という。）第四十二条の五第二項、第三項及び第五項 法人税の額の百分の二十に相当する金額 法人税の額の百分の二十に相当する金額（旧効力措置法第四十二条の五第二項の規定により当該供用年度の所得に対する法人税の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） 第三項 控除される金額がある場合には、当該金額 控除される金額がある場合又は旧効力措置法第四十二条の五第二項若しくは第三項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額 suppl-4231-114/art-56/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-56/par-1 With regard to the application of the provisions of Article 42-5 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 terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table. Paragraph (2) and paragraph (8) and paragraph (8), and Article 42-5, paragraphs (2), (3) and (5) 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 55 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph and the following paragraph) an amount equivalent to 20 percent of the amount of corporation tax an amount equivalent to 20 percent of the amount of corporation tax (or, if there is an amount to be deducted from the amount of corporation tax on income for that business year of provision for use pursuant to the provisions of Article 42-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force, the remaining amount after deducting that amount) Paragraph (3) if there is an amount to be deducted, that amount if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, those amounts machine translation, not official **第二項** 新租税特別措置法第四十二条の五第八項及び第九項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。 suppl-4231-114/art-56/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-56/par-2 The provisions of Article 42-5, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date. machine translation, not official --- ## Cites - suppl-4231-114/art-56/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-56/par-1: 前条 → 租税特別措置法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4231-114/art-55 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-55 ## 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-20261007T211206-524, 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