# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七条 (Supplementary Provisions, Article 7) - 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: 第七条 (Supplementary Provisions, Article 7)（沖縄の特定中小企業者が経営革新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-4241-16/art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-7 - 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. --- ### 第七条（沖縄の特定中小企業者が経営革新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 the Special Income Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc. caption: machine translation, not official suppl-4241-16/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-7 **第一項** 旧租税特別措置法第十条の四第一項の承認経営革新計画に係る承認を施行日前に受けた個人が平成二十五年三月三十一日以前に取得又は製作若しくは建設をする同項に規定する経営革新設備等については、同条の規定は、なおその効力を有する。この場合において、同項中「平成二十四年三月三十一日」とあるのは「平成二十五年三月三十一日」と、同条第三項中「事業所得に係る所得税の額として政令で定める金額（次項において「事業所得に係る所得税額」という」とあるのは「調整前事業所得税額（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条の規定による改正後の租税特別措置法第十条第八項第四号に規定する調整前事業所得税額をいう。次項において同じ」と、同条第四項中「事業所得に係る所得税額」とあるのは「調整前事業所得税額」と、同条第十項中「並びに」とあるのは「並びに租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第七条（沖縄の特定中小企業者が経営革新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）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一条（租税特別措置法の一部改正）の規定による改正前の」とする。 suppl-4241-16/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-7/par-1 With regard to business innovation equipment, etc. prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual who obtained, before the Effective Date, the approval pertaining to the approved business innovation plan referred to in that paragraph acquires, manufactures or constructs on or before March 31, 2013, the provisions of that Article remain in force. In this case, the phrase "March 31, 2012" in that paragraph is deemed to be replaced with "March 31, 2013"; the phrase "the amount specified by Cabinet Order as the amount of income tax pertaining to business income (referred to in the following paragraph as the "amount of income tax pertaining to business income"" in paragraph (3) of that Article is deemed to be replaced with "the pre-adjustment business income tax amount (meaning the pre-adjustment business income tax amount prescribed in Article 10, paragraph (8), item (iv) of the Act on Special Measures Concerning Taxation as amended by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017); the same applies in the following paragraph"; the phrase "amount of income tax pertaining to business income" in paragraph (4) of that Article is deemed to be replaced with "pre-adjustment business income tax amount"; and the phrase "and" in paragraph (10) of that Article is deemed to be replaced with "and, prior to the amendment by Article 1 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 7 (Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.) of the Supplementary Provisions of that Act,". machine translation, not official --- ## Cites - suppl-4241-16/art-7/par-1: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection - suppl-4241-16/art-7/par-1: 並びに租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第七条 → 租税特別措置法 附則第七条 (Supplementary Provisions, Article 7), suppl-4241-16/art-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-7 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第七条第一項（沖縄の特定中小企業者が経営革新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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-7/par-1 - 租税特別措置法 附則第八条第一項（所得税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-8/par-1 - 租税特別措置法 附則第八条第二項（所得税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-8/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-20261007T211206-530, 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