# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十五条 (Supplementary Provisions, Article 65) - 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: 第六十五条 (Supplementary Provisions, Article 65)（地方活力向上地域において特定建物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-65` - 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-65 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-65 - 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. --- ### 第六十五条（地方活力向上地域において特定建物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 Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality caption: machine translation, not official suppl-4291-4/art-65 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-65 **第一項** 施行日から附則第一条第十号に定める日の前日までの間における第十二条の規定（同号イに掲げる改正規定を除く。）による改正後の租税特別措置法第四十二条の十一の二第六項の規定の適用については、同項中「第四十二条の十一の三第二項」とあるのは、「第四十二条の十一の二第二項」とする。 suppl-4291-4/art-65/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-65/par-1 With regard to the application, during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, of the provisions of Article 42-11-2, paragraph (6) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 (excluding the amending provisions listed in (a) of that item), the phrase "Article 42-11-3, paragraph (2)" in that paragraph is deemed to be replaced with "Article 42-11-2, paragraph (2)". machine translation, not official --- ## Cites - suppl-4291-4/art-65/par-1: 第四十二条の十一の二第二項 → 租税特別措置法 第四十二条の十一の二第二項 (Article 42-11-2, paragraph (2)), art-42-11-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-2 - suppl-4291-4/art-65/par-1: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4291-4/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-10 - suppl-4291-4/art-65/par-1: 第四十二条の十一の三第二項 → 租税特別措置法 第四十二条の十二第二項 (Article 42-12, paragraph (2)), art-42-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-2 - suppl-4291-4/art-65/par-1: 租税特別措置法第四十二条の十一の二第六項 → 租税特別措置法 第四十二条の十一の二第六項 (Article 42-11-2, paragraph (6)), art-42-11-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-11-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-6 --- ## 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 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07