# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十八条 (Supplementary Provisions, Article 38) - 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: 第三十八条 (Supplementary Provisions, Article 38)（個人の減価償却に関する経過措置） — address `suppl-4251-5/art-38` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-38 - 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. --- ### 第三十八条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Individuals caption: machine translation, not official suppl-4251-5/art-38 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-38 **第一項** 新租税特別措置法第十二条（第一項の表の第一号に係る部分に限る。）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。以下この項において同じ。）をする同号の第三欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項の表の第一号の第三欄に掲げる減価償却資産については、なお従前の例による。 suppl-4251-5/art-38/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-38/par-1 The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in paragraph (1)) apply to depreciable assets listed in the third column of that item for which an individual makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter in this paragraph) on or after the Effective Date, and with regard to depreciable assets listed in the third column of item (i) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第十二条（第三項及び第四項に係る部分に限る。）の規定は、個人が施行日以後に同条第三項に規定する取得等をする同項に規定する産業振興機械等について適用する。 suppl-4251-5/art-38/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-38/par-2 The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraphs (3) and (4)) apply to industrial promotion machinery, etc. prescribed in paragraph (3) of that Article for which an individual makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date. machine translation, not official **第三項** 新租税特別措置法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定するサービス付き高齢者向け賃貸住宅について適用し、個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第一項に規定するサービス付き高齢者向け賃貸住宅については、なお従前の例による。 suppl-4251-5/art-38/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-38/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-38/par-3 The provisions of Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing for the elderly with services prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新租税特別措置法第十四条の二（第二項第一号及び第二号ロに係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。 suppl-4251-5/art-38/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-38/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-38/par-4 The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (i) and item (ii), (b)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or newly builds on or after the Effective Date. machine translation, not official **第五項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条の二第二項第一号から第三号までに掲げる建築物については、同条（同項第一号から第三号までに掲げる建築物に係る部分に限る。）の規定は、なおその効力を有する。 suppl-4251-5/art-38/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-38/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-38/par-5 With regard to buildings listed in Article 14-2, paragraph (2), items (i) through (iii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to buildings listed in items (i) through (iii) of that paragraph) remain in force. machine translation, not official --- ## Cites - suppl-4251-5/art-38/par-1: この項 → 租税特別措置法 附則第三十八条第一項 (Supplementary Provisions, Article 38, paragraph (1)), suppl-4251-5/art-38/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-38/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第三十八条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-38/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-20261007T211206-538, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-539, 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