# 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)（中小企業者等が機械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-4291-4/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-4291-4/art-64 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/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（中小企業者等が機械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 Small and Medium Sized Enterprises, etc. Acquire Machinery, etc. caption: machine translation, not official suppl-4291-4/art-64 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64 **第一項** 新租税特別措置法第四十二条の六（第一項第一号に係る部分に限る。）の規定は、法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、法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四十二条の六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-64/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64/par-1 The provisions of Article 42-6 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 a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 42-6, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date. machine translation, not official **第二項** 法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四十二条の六第二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-64/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64/par-2 The provisions then in force continue to govern specified productivity-improving equipment, etc. prescribed in Article 42-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date. machine translation, not official **第三項** 法人の施行日以後に終了する事業年度にお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四十二条の六第四項の規定により同項に規定する調整前法人税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四十二条の六第三項、第四十二条の十二の三第二項及び第三項並びに第四十二条の十二の四第二項及び第三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四十二条の六第二項の規定により同項に規定する調整前法人税額から控除される金額に含まれるものとする。 suppl-4291-4/art-64/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64/par-3 If, in a business year of a corporation ending on or after the Effective Date, there is an amount to be deducted from the corporation tax before adjustment prescribed in Article 42-6, paragraph (4) of the Former Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph 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 42-6, paragraph (3), Article 42-12-3, paragraphs (2) and (3) and Article 42-12-4, paragraphs (2) and (3) 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 corporation tax before adjustment prescribed in Article 42-6, paragraph (2) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph. machine translation, not official **第四項** 新租税特別措置法第四十二条の六第三項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。 suppl-4291-4/art-64/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64/par-4 The provisions of Article 42-6, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date. machine translation, not official --- ## Cites - suppl-4291-4/art-64/par-1: 新租税特別措置法第四十二条の六 → 租税特別措置法 第四十二条の六 (Article 42-6), art-42-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6 · https://japanlaw.org/l/332AC0000000026/art-42-6 - suppl-4291-4/art-64/par-1: 第一項第一号 → 租税特別措置法 第四十二条の六第一項第一号 (Article 42-6, paragraph (1), item (i)), art-42-6/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-1/item-1 - suppl-4291-4/art-64/par-3: 新租税特別措置法第四十二条の六第三項 → 租税特別措置法 第四十二条の六第三項 (Article 42-6, paragraph (3)), art-42-6/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-3 - suppl-4291-4/art-64/par-3: 第四十二条の十二の四第二項 → 租税特別措置法 第四十二条の十二の四第二項 (Article 42-12-4, paragraph (2)), art-42-12-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-2 - suppl-4291-4/art-64/par-3: 第三項 → 租税特別措置法 第四十二条の十二の四第三項 (Article 42-12-4, paragraph (3)), art-42-12-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-3 - suppl-4291-4/art-64/par-3: 前項 → 租税特別措置法 附則第六十四条第二項 (Supplementary Provisions, Article 64, paragraph (2)), suppl-4291-4/art-64/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64/par-2 - suppl-4291-4/art-64/par-3: 新租税特別措置法第四十二条の六第二項 → 租税特別措置法 第四十二条の六第二項 (Article 42-6, paragraph (2)), art-42-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-2 - suppl-4291-4/art-64/par-4: 新租税特別措置法第四十二条の六第三項 → 租税特別措置法 第四十二条の六第三項 (Article 42-6, paragraph (3)), art-42-6/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六十四条第三項（中小企業者等が機械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-4291-4/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64/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-20261007T211206-584, 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