# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十九条 (Supplementary Provisions, Article 49) - 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: 第四十九条 (Supplementary Provisions, Article 49)（個人の減価償却に関する経過措置） — address `suppl-4291-4/art-49` - 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-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49 - 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. --- ### 第四十九条（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-4291-4/art-49 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49 **第一項** 新租税特別措置法第十一条第一項（同項の表の第三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の中欄に掲げる減価償却資産について適用する。 suppl-4291-4/art-49/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-1 The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that an individual acquires or manufactures on or after the Effective Date. machine translation, not official **第二項** 平成二十八年分の所得税につき新租税特別措置法第十一条の三第一項の規定を適用したならば当該個人の同項に規定する被災代替資産等に該当することとなる減価償却資産（新租税特別措置法第十九条各号に掲げる規定その他の政令で定める減価償却資産に関する特例を定めている規定の適用を受けるものを除く。以下この項において「特例被災代替資産等」という。）については、当該個人が平成二十九年において当該特例被災代替資産等を有する場合には、同年分の所得税において、当該特例被災代替資産等に係る新租税特別措置法第十一条の三第一項に規定する特別償却限度額に相当する金額を同条第二項において準用する新租税特別措置法第十一条第二項の必要経費に算入することができる償却費の限度額に満たない金額とみなして、新租税特別措置法第十一条の三第二項から第四項までの規定を適用する。 suppl-4291-4/art-49/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-2 With regard to depreciable assets that would fall under substitute assets for disaster-damaged assets, etc. prescribed in Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation of an individual if the provisions of that paragraph were applied to income tax for 2016 (excluding those to which the provisions listed in the items of Article 19 of the New Act on Special Measures Concerning Taxation or other provisions specifying special provisions concerning depreciable assets that are specified by Cabinet Order apply; referred to as "special disaster substitute assets, etc." in this paragraph), if that individual holds those special disaster substitute assets, etc. in 2017, the provisions of Article 11-3, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation apply to income tax for that year by deeming the amount equivalent to the special depreciation limit prescribed in Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. to be the amount by which the depreciation allowance falls short of the limit of the depreciation allowance that may be included in necessary expenses under Article 11, paragraph (2) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 11-3, paragraph (2). machine translation, not official **第三項** 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第一項に規定するサービス付き高齢者向け賃貸住宅については、同条の規定は、なおその効力を有する。 suppl-4291-4/art-49/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-3 With regard to rental housing for the elderly with services prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article remain in force. machine translation, not official **第四項** 新租税特別措置法第十四条（第二項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-4291-4/art-49/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-4 The provisions of Article 14 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ii)) apply to specified urban renaissance buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or newly builds on or after the Effective Date. machine translation, not official **第五項** 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二号に掲げる建築物及び構築物並びに同項第三号に掲げる構築物（当該構築物と併せて設置される同号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（第二項第二号に掲げる建築物及び構築物並びに同項第三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。 suppl-4291-4/art-49/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-5 With regard to buildings and structures listed in Article 14-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation and structures listed in item (iii) of that paragraph (including those specified by Order of the Ministry of Finance prescribed in that item that are installed together with those structures; the same applies hereinafter in this paragraph) that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning buildings and structures listed in paragraph (2), item (ii) and structures listed in item (iii) of that paragraph) remain in force. machine translation, not official --- ## Cites - suppl-4291-4/art-49/par-1: 新租税特別措置法第十一条第一項 → 租税特別措置法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1 - suppl-4291-4/art-49/par-2: 新租税特別措置法第十九条 → 租税特別措置法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-19 · https://japanlaw.org/l/332AC0000000026/art-19 - suppl-4291-4/art-49/par-2: この項 → 租税特別措置法 附則第四十九条第二項 (Supplementary Provisions, Article 49, paragraph (2)), suppl-4291-4/art-49/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-2 - suppl-4291-4/art-49/par-2: 同条第二項 → 租税特別措置法 第十一条の二第二項 (Article 11-2, paragraph (2)), art-11-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-2 - suppl-4291-4/art-49/par-2: 新租税特別措置法第十一条の三第二項から第四項まで → 租税特別措置法 第十一条の二第三項 (Article 11-2, paragraph (3)), art-11-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-11-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-3 - suppl-4291-4/art-49/par-2: 新租税特別措置法第十一条第二項 → 租税特別措置法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-2 - suppl-4291-4/art-49/par-2: 新租税特別措置法第十一条の三第一項 → 租税特別措置法 第十一条の二第一項 (Article 11-2, paragraph (1)), art-11-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-1 - suppl-4291-4/art-49/par-2: 新租税特別措置法第十一条の三第二項から第四項まで → 租税特別措置法 第十一条の二第四項 (Article 11-2, paragraph (4)), art-11-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-11-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-4 - suppl-4291-4/art-49/par-4: 同条第一項 → 租税特別措置法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-1 - suppl-4291-4/art-49/par-4: 新租税特別措置法第十四条 → 租税特別措置法 第十四条 (Article 14), art-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-14 · https://japanlaw.org/l/332AC0000000026/art-14 - suppl-4291-4/art-49/par-4: 第二項第二号 → 租税特別措置法 第十四条第二項第二号 (Article 14, paragraph (2), item (ii)), art-14/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-14/par-2/item-2 - suppl-4291-4/art-49/par-5: この項 → 租税特別措置法 附則第四十九条第五項 (Supplementary Provisions, Article 49, paragraph (5)), suppl-4291-4/art-49/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-5 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第四十九条第二項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-2 - 租税特別措置法 附則第四十九条第五項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-5 --- ## 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-20261007T211206-582, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes2-20261008T160000, 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