# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十一条 (Supplementary Provisions, Article 81) - 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: 第八十一条 (Supplementary Provisions, Article 81)（国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置） — address `suppl-4261-10/art-81` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-81 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-81 - 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. --- ### 第八十一条（国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone caption: machine translation, not official suppl-4261-10/art-81 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-81 **第一項** 新租税特別措置法第四十二条の十の規定は、法人が附則第一条第十七号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第四十二条の十第一項に規定する特定機械装置等について適用する。 suppl-4261-10/art-81/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-81/par-1 The provisions of Article 42-10 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions. machine translation, not official **第二項** 附則第一条第十七号に定める日から平成二十七年三月三十一日までの間における新租税特別措置法第四十二条の十第二項及び第十二項の規定の適用については、同条第二項中「第七十条の二まで、第百四十四条及び第百四十四条の二」とあるのは「第七十条の二まで」と、同条第十二項中「及び第三編第二章」とあるのは「（同法第七十二条及び第七十四条を同法第百四十五条第一項において準用する場合を含む。）」と、「と、同法第百四十四条中「と、」とあるのは「と、「法人税の額」とあるのは「法人税の額（租税特別措置法第四十二条の十第三項（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額）」と、」と、同法第百四十四条の二第一項中「対する法人税の額」とあるのは「対する法人税の額（租税特別措置法第四十二条の十第三項（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額。次項及び第三項において同じ。）」と、同法第百四十四条の四第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十第三項（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十第三項」と、同法第百四十四条の六第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十第三項（国家戦略特別区域において機械等を取得した場合の法人税額の特別控除）の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十第三項」とする」とあるのは「とする」とする。 suppl-4261-10/art-81/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-81/par-2 With regard to the application of the provisions of Article 42-10, paragraphs (2) and (12) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvii) of the Supplementary Provisions to March 31, 2015, the phrase "through Article 70-2, Article 144 and Article 144-2" in paragraph (2) of that Article is deemed to be replaced with "through Article 70-2"; in paragraph (12) of that Article, the phrase "and Part III, Chapter II" is deemed to be replaced with "(including as Articles 72 and 74 of that Act are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)"; and the phrase "; in Article 144 of that Act, the phrase ',' is deemed to be replaced with ', the phrase "amount of corporation tax" is deemed to be replaced with "amount of corporation tax (if there is any amount to be deducted pursuant to the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount)",'; in Article 144-2, paragraph (1) of that Act, the phrase 'amount of corporation tax on' is deemed to be replaced with 'amount of corporation tax on (if there is any amount to be deducted pursuant to the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount; the same applies in the following paragraph and paragraph (3) of that Article)'; in Article 144-4, paragraph (1), item (iii) of that Act, the phrase 'the provisions of' is deemed to be replaced with 'and the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation'; in item (iv) of that paragraph and paragraph (2), item (ii) of that Article, the phrase 'the preceding Section' is deemed to be replaced with 'the preceding Section and Article 42-10, paragraph (3) of the Act on Special Measures Concerning Taxation'; in Article 144-6, paragraph (1), item (iii) of that Act, the phrase 'the provisions of' is deemed to be replaced with 'and the provisions of Article 42-10, paragraph (3) (Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone) of the Act on Special Measures Concerning Taxation'; and in item (iv) of that paragraph and paragraph (2), item (ii) of that Article, the phrase 'the preceding Section' is deemed to be replaced with 'the preceding Section and Article 42-10, paragraph (3) of the Act on Special Measures Concerning Taxation'" is deemed to be omitted. machine translation, not official **第三項** 附則第一条第十七号に定める日から同条第十二号に定める日の前日までの間における新租税特別措置法第四十二条の十第十三項の規定の適用については、同項中「法人税法及び地方法人税法」とあるのは「法人税法」と、「、法人税法」とあるのは「、同法」と、「同法及び地方法人税法」とあるのは「同法」とする。 suppl-4261-10/art-81/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-81/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-81/par-3 With regard to the application of the provisions of Article 42-10, paragraph (13) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvii) of the Supplementary Provisions to the day before the date specified in item (xii) of that Article, the phrase "Corporation Tax Act and the Local Corporation Tax Act" in that paragraph is deemed to be replaced with "Corporation Tax Act", the phrase ", the Corporation Tax Act" is deemed to be replaced with ", that Act", and the phrase "that Act and the Local Corporation Tax Act" is deemed to be replaced with "that Act". machine translation, not official --- ## Cites - suppl-4261-10/art-81/par-1: 附則第一条第十七号 → 租税特別措置法 附則第一条第一項第十七号 (Supplementary Provisions, Article 1, paragraph (1), item (xvii)), suppl-4261-10/art-1/par-1/item-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17 - suppl-4261-10/art-81/par-2: 附則第一条第十七号 → 租税特別措置法 附則第一条第一項第十七号 (Supplementary Provisions, Article 1, paragraph (1), item (xvii)), suppl-4261-10/art-1/par-1/item-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17 - suppl-4261-10/art-81/par-3: 附則第一条第十七号 → 租税特別措置法 附則第一条第一項第十七号 (Supplementary Provisions, Article 1, paragraph (1), item (xvii)), suppl-4261-10/art-1/par-1/item-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17 - suppl-4261-10/art-81/par-3: 同条第十二号 → 租税特別措置法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4261-10/art-1/par-1/item-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12 ## 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十七号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17/sub-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-20261007T211206-552, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, 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