# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十六条 (Supplementary Provisions, Article 46) - 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: 第四十六条 (Supplementary Provisions, Article 46)（中小事業者が機械等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-4291-4/art-46` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-46 - 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. --- ### 第四十六条（中小事業者が機械等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 Special Income Tax Credit Where Small and Medium Sized Business Operators Acquire Machinery, etc. caption: machine translation, not official suppl-4291-4/art-46 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-46 **第一項** 新租税特別措置法第十条の三（第一項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又は製作をする同号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又は製作をした旧租税特別措置法第十条の三第一項第一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-4291-4/art-46/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-46/par-1 The provisions of Article 10-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)) apply to depreciable assets listed in that item that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 10-3, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured 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条の三第三項に規定する特定生産性向上設備等については、なお従前の例による。 suppl-4291-4/art-46/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-46/par-2 The provisions then in force continue to govern specified productivity-improving equipment, etc. prescribed in Article 10-3, paragraph (3) 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** 個人の平成二十九年分の所得税について前項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第十条の三第六項の規定により同年分の総所得金額に係る所得税の額から控除される金額がある場合には、新租税特別措置法第十条の三第四項、第十条の五の二第三項及び第四項並びに第十条の五の三第三項及び第四項の規定の適用については、当該控除される金額は、新租税特別措置法第十条の三第三項の規定により同年分の総所得金額に係る所得税の額から控除される金額に含まれるものとする。 suppl-4291-4/art-46/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-46/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-46/par-3 If, with regard to an individual's income tax for 2017, there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, with regard to the application of the provisions of Article 10-3, paragraph (4), Article 10-5-2, paragraphs (3) and (4) and Article 10-5-3, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation, the amount to be deducted is to be included in the amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-3, paragraph (3) of the New Act on Special Measures Concerning Taxation. machine translation, not official --- ## Cites - suppl-4291-4/art-46/par-1: 第一項第一号 → 租税特別措置法 第十条の三第一項第一号 (Article 10-3, paragraph (1), item (i)), art-10-3/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1/item-1 - suppl-4291-4/art-46/par-1: 新租税特別措置法第十条の三 → 租税特別措置法 第十条の三 (Article 10-3), art-10-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-3 · https://japanlaw.org/l/332AC0000000026/art-10-3 - suppl-4291-4/art-46/par-3: 第十条の五の三第三項 → 租税特別措置法 第十条の五の三第三項 (Article 10-5-3, paragraph (3)), art-10-5-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-3 - suppl-4291-4/art-46/par-3: 新租税特別措置法第十条の三第四項 → 租税特別措置法 第十条の三第四項 (Article 10-3, paragraph (4)), art-10-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-4 - suppl-4291-4/art-46/par-3: 前項 → 租税特別措置法 附則第四十六条第二項 (Supplementary Provisions, Article 46, paragraph (2)), suppl-4291-4/art-46/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-46/par-2 - suppl-4291-4/art-46/par-3: 第四項 → 租税特別措置法 第十条の五の三第四項 (Article 10-5-3, paragraph (4)), art-10-5-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-4 - suppl-4291-4/art-46/par-3: 新租税特別措置法第十条の三第三項 → 租税特別措置法 第十条の三第三項 (Article 10-3, paragraph (3)), art-10-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第四十六条第三項（中小事業者が機械等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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-46/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-46/par-3 --- ## 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-20261007T211206-581, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-013, 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