# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十六条 (Supplementary Provisions, Article 86) - 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: 第八十六条 (Supplementary Provisions, Article 86)（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — address `suppl-4281-15/art-86` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-86 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-86 - 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. --- ### 第八十六条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired caption: machine translation, not official suppl-4281-15/art-86 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-86 **第一項** 新租税特別措置法第四十二条の五の規定は、法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エネルギー環境負荷低減推進設備等について適用し、法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四十二条の五第一項に規定するエネルギー環境負荷低減推進設備等及び同条第六項に規定する特定エネルギー環境負荷低減推進設備等については、なお従前の例による。 suppl-4281-15/art-86/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-86/par-1 The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (1) of that Article that a corporation acquires, or manufactures or constructs, on or after the Effective Date, and with regard to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation and specified equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (6) of that Article that a corporation acquired, or manufactured or constructed, before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 施行日から電気事業者による再生可能エネルギー電気の調達に関する特別措置法等の一部を改正する法律（平成二十八年法律第五十九号）の施行の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五の規定の適用については、同条第一項第一号中「第二条第五項」とあるのは、「第三条第二項」とする。 suppl-4281-15/art-86/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-86/par-2 With regard to the application of the provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities, etc. (Act No. 59 of 2016) comes into effect, the phrase "Article 2, paragraph (5)" in paragraph (1), item (i) of that Article is deemed to be replaced with "Article 3, paragraph (2)". machine translation, not official --- ## Cites - suppl-4281-15/art-86/par-1: 新租税特別措置法第四十二条の五 → 租税特別措置法 第四十二条の五 (Article 42-5), art-42-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-5 · https://japanlaw.org/l/332AC0000000026/art-42-5 - suppl-4281-15/art-86/par-1: 同条第一項 → 租税特別措置法 第四十二条の五第一項 (Article 42-5, paragraph (1)), art-42-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-5/par-1 - suppl-4281-15/art-86/par-2: 新租税特別措置法第四十二条の五 → 租税特別措置法 第四十二条の五 (Article 42-5), art-42-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-5 · https://japanlaw.org/l/332AC0000000026/art-42-5 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第百七条第二項（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-107/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-107/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-20261007T211206-574, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07