# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十三条 (Supplementary Provisions, Article 63)

- 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: 第六十三条 (Supplementary Provisions, Article 63)（特定中小事業者が経営改善設備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-4271-9/art-63`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-63
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-63
- 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.

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### 第六十三条（特定中小事業者が経営改善設備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 Business Operator Acquires Business Improvement Equipment
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-63 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-63</sup>

**第一項**  新租税特別措置法第十条の五の二の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する経営改善設備について適用し、個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の五の三第一項に規定する経営改善設備については、なお従前の例による。
<sup>suppl-4271-9/art-63/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-63/par-1</sup>
The provisions of Article 10-5-2 of the New Act on Special Measures Concerning Taxation apply to business improvement equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in Article 10-5-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.
<sup>machine translation, not official</sup>

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## 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-20261007T211206-562, 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