# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十四条 (Supplementary Provisions, Article 64) - 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: 第六十四条 (Supplementary Provisions, Article 64)（個人の減価償却に関する経過措置） — address `suppl-4271-9/art-64` - 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-64 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64 - 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. --- ### 第六十四条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals caption: machine translation, not official suppl-4271-9/art-64 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64 **第一項** 新租税特別措置法第十一条第一項（同項の表の第二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。以下この項及び第三項において同じ。）をする同号の中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十一条第一項の表の第二号の中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-4271-9/art-64/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-1 The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and paragraph (3)) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (ii) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十一条の三第二項に規定する新用途米穀加工品等製造設備については、なお従前の例による。 suppl-4271-9/art-64/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-2 The provisions then in force continue to govern equipment for manufacturing new-use processed rice products, etc. prescribed in Article 11-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date. machine translation, not official **第三項** 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-4271-9/art-64/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-3 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. on or after the Effective Date, and the provisions then in force continue to govern 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. machine translation, not official **第四項** 新租税特別措置法第十二条（第三項の表の第一号及び第四号に係る部分に限る。）の規定は、個人が施行日以後に同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-4271-9/art-64/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-4 The provisions of Article 12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) and (iv) of the table in paragraph (3)) apply to industrial promotion machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date. machine translation, not official **第五項** 個人が施行日前に旧租税特別措置法第十二条第三項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第一号に係る部分に限る。）の規定は、なおその効力を有する。 suppl-4271-9/art-64/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-5 With regard to industrial promotion machinery, etc. prescribed in Article 12, paragraph (3) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part pertaining to item (i) of the table in that paragraph) remain in force. machine translation, not official **第六項** 施行日から平成二十七年十二月三十一日までの間における新租税特別措置法第十二条の規定の適用については、同条第三項中「第十条第六項第四号」とあるのは「第十条第四項」と、「中小事業者」とあるのは「中小企業者に該当する個人」とする。 suppl-4271-9/art-64/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-6 With regard to the application of the provisions of Article 12 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "Article 10, paragraph (6), item (iv)" in paragraph (3) of that Article is deemed to be replaced with "Article 10, paragraph (4)", and the phrase "small and medium sized business operator" is deemed to be replaced with "individual who falls under the category of small and medium sized enterprise". machine translation, not official **第七項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十二条の二第一項第二号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-4271-9/art-64/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-7 The provisions then in force continue to govern depreciable assets listed in Article 12-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date. machine translation, not official **第八項** 個人が平成二十七年以前の各年において旧租税特別措置法第十三条の二第一項に規定する支援事業所取引金額（以下この項において「支援事業所取引金額」という。）がある場合において、その年における支援事業所取引金額の合計額がその年の前年における支援事業所取引金額の合計額を超えるときにおける同項に規定する十二月三十一日において有する同項に規定する三年以内取得資産については、なお従前の例による。 suppl-4271-9/art-64/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-8 Where an individual has, in each year of 2015 and prior years, an amount of transactions with support business facilities prescribed in Article 13-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as the "amount of transactions with support business facilities" in this paragraph), if the total amount of transactions with support business facilities in that year exceeds the total amount of transactions with support business facilities in the year preceding that year, the provisions then in force continue to govern the assets acquired within three years prescribed in that paragraph that the individual holds on December 31 prescribed in that paragraph. machine translation, not official **第九項** 新租税特別措置法第十三条の二第一項の規定は、施行日以後に同項に規定する基準適合認定又は特例基準適合認定を受ける個人の平成二十七年以後の各年の同項に規定する十二月三十一日において有する同項に規定する次世代育成支援対策資産について適用し、施行日前に旧租税特別措置法第十三条の三第一項に規定する基準適合認定を受けた個人の平成二十七年以前の各年の同項に規定する十二月三十一日において有する同項に規定する特定建物等については、なお従前の例による。 suppl-4271-9/art-64/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-9 The provisions of Article 13-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets for measures to support the development of the next generation prescribed in that paragraph that are held, on December 31 prescribed in that paragraph of each year of 2015 and subsequent years, by an individual who obtains the certification of conformity to standards or the special certification of conformity to standards prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified buildings, etc. prescribed in Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held, on December 31 prescribed in that paragraph of each year of 2015 and prior years, by an individual who obtained the certification of conformity to standards prescribed in that paragraph before the Effective Date. machine translation, not official **第十項** 新租税特別措置法第十四条の二（第二項第一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都市再生建築物等について適用する。 suppl-4271-9/art-64/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-10 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), (b)) apply to specified urban renaissance buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or newly constructs on or after the Effective Date. machine translation, not official **第十一項** 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及び第二号に掲げる建築物（同号に掲げる建築物にあっては、同号ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）については、同条（第二項第一号及び第二号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-4271-9/art-64/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-11 With regard to the buildings listed in Article 14-2, paragraph (2), items (i) and (ii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date (for the buildings listed in item (ii) of that paragraph, limited to those developed within the areas listed in (b) of that item; the same applies hereinafter in this paragraph), the provisions of that Article (limited to the part pertaining to the buildings listed in paragraph (2), items (i) and (ii)) remain in force. machine translation, not official **第十二項** 新租税特別措置法第十四条の二（第二項第三号に係る部分に限る。）の規定は、個人が附則第一条第十二号に定める日以後に取得又は新築をする新租税特別措置法第十四条の二第一項に規定する特定都市再生建築物等について適用する。 suppl-4271-9/art-64/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-12 The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (iii)) apply to specified urban renaissance buildings, etc. prescribed in Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly constructs on or after the date specified in Article 1, item (xii) of the Supplementary Provisions. machine translation, not official **第十三項** 個人が附則第一条第十二号に定める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四号に掲げる構築物（当該構築物と併せて設置される同項に規定する財務省令で定めるものを含む。以下この項において同じ。）については、同条（同号に掲げる構築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第一項中「平成二十七年三月三十一日」とあるのは、「水防法等の一部を改正する法律（平成二十七年法律第二十二号）の施行の日の前日」とする。 suppl-4271-9/art-64/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-13 With regard to the structures listed in Article 14-2, paragraph (2), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the date specified in Article 1, item (xii) of the Supplementary Provisions (including those specified by Order of the Ministry of Finance prescribed in that paragraph that are installed together with those structures; the same applies hereinafter in this paragraph), the provisions of that Article (limited to the part pertaining to the structures listed in that item) remain in force. In such a case, the phrase "March 31, 2015" in paragraph (1) of that Article is deemed to be replaced with "the day before the date on which the Act Partially Amending the Flood Control Act, etc. (Act No. 22 of 2015) comes into effect". machine translation, not official **第十四項** 附則第一条第十一号に定める日から平成二十七年十二月三十一日までの間における新租税特別措置法第十九条の規定の適用については、同条第一号中「第十条の二」とあるのは、「第十条の二の二」とする。 suppl-4271-9/art-64/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-14 With regard to the application of the provisions of Article 19 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to December 31, 2015, the phrase "Article 10-2" in item (i) of that Article is deemed to be replaced with "Article 10-2-2". machine translation, not official --- ## Cites - suppl-4271-9/art-64/par-1: 第三項 → 租税特別措置法 附則第六十四条第三項 (Supplementary Provisions, Article 64, paragraph (3)), suppl-4271-9/art-64/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-3 - suppl-4271-9/art-64/par-1: この項 → 租税特別措置法 附則第六十四条第一項 (Supplementary Provisions, Article 64, paragraph (1)), suppl-4271-9/art-64/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-1 - suppl-4271-9/art-64/par-8: この項 → 租税特別措置法 附則第六十四条第八項 (Supplementary Provisions, Article 64, paragraph (8)), suppl-4271-9/art-64/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-8 - suppl-4271-9/art-64/par-11: この項 → 租税特別措置法 附則第六十四条第十一項 (Supplementary Provisions, Article 64, paragraph (11)), suppl-4271-9/art-64/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-11 - suppl-4271-9/art-64/par-12: 附則第一条第十二号 → 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-4271-9/art-1/par-1/item-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-12 - suppl-4271-9/art-64/par-13: この項 → 租税特別措置法 附則第六十四条第十三項 (Supplementary Provisions, Article 64, paragraph (13)), suppl-4271-9/art-64/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-13 - suppl-4271-9/art-64/par-13: 附則第一条第十二号 → 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-4271-9/art-1/par-1/item-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-12 - suppl-4271-9/art-64/par-14: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4271-9/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第四号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-4/sub-2 - 租税特別措置法 附則第一条第一項第十一号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11/sub-1 - 租税特別措置法 附則第一条第一項第十二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-12 - 租税特別措置法 附則第六十四条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-1 - 租税特別措置法 附則第六十四条第八項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-8 - 租税特別措置法 附則第六十四条第十一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-11 - 租税特別措置法 附則第六十四条第十三項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-13 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-563, 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