# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十七条 (Supplementary Provisions, Article 67) - 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: 第六十七条 (Supplementary Provisions, Article 67)（個人の減価償却に関する経過措置） — address `suppl-4301-7/art-67` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-67 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-67 - 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. --- ### 第六十七条（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-4301-7/art-67 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-67 **第一項** 新租税特別措置法第十一条第一項（同項の表の第四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若しくは建設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-4301-7/art-67/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-67/par-1 The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iv) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that an individual acquires, or manufactures or constructs, on or after the Effective Date. machine translation, not official **第二項** 新租税特別措置法第十三条の規定は、令和元年分以後の所得税について適用し、平成三十年分以前の所得税については、なお従前の例による。 suppl-4301-7/art-67/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-67/par-2 The provisions of Article 13 of the New Act on Special Measures Concerning Taxation apply to income tax for 2019 and subsequent years, and the provisions then in force continue to govern income tax for 2018 and prior years. machine translation, not official **第三項** 施行日前に旧租税特別措置法第十三条の二第一項に規定する基準適合認定を受けた個人の同項に規定する適用年（平成三十年に限る。）の同項に規定する十二月三十一日において有する同項に規定する次世代育成支援対策資産及び施行日前に同項に規定する特例基準適合認定を受けた個人の同項に規定する特例認定適用年（平成三十年から令和二年までの各年に限る。）の同項に規定する十二月三十一日において有する同項に規定する次世代育成支援対策資産については、同条の規定は、なおその効力を有する。 suppl-4301-7/art-67/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-67/par-3 With regard to assets for measures to support the development of the next generation prescribed in Article 13-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held, on December 31 prescribed in that paragraph of an applicable year prescribed in that paragraph (limited to 2018), by an individual that obtained the certification of conformity to standards prescribed in that paragraph before the Effective Date, and assets for measures to support the development of the next generation prescribed in that paragraph that are held, on December 31 prescribed in that paragraph of a special certification applicable year prescribed in that paragraph (limited to each year from 2018 to 2020), by an individual that obtained the special certification of conformity to standards prescribed in that paragraph before the Effective Date, the provisions of that Article remain in force. machine translation, not official --- ## Cites - suppl-4301-7/art-67/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 --- ## 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-20261007T211206-594, 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