# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条 (Supplementary Provisions, Article 90)

- 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: 第九十条 (Supplementary Provisions, Article 90)（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等に関する経過措置） — address `suppl-4301-7/art-90`
- 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-90
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-90
- 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.

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### 第九十条（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等に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit, etc. Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-90 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-90</sup>

**第一項**  新租税特別措置法第四十二条の六第十二項（新租税特別措置法第四十二条の九第九項、第四十二条の十二の三第十二項又は第四十二条の十二の四第十二項において準用する場合を含む。）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。
<sup>suppl-4301-7/art-90/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-90/par-1</sup>
The provisions of Article 42-6, paragraph (12) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 42-9, paragraph (9), Article 42-12-3, paragraph (12) or Article 42-12-4, paragraph (12) 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.
<sup>machine translation, not official</sup>

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## 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-20261007T211206-596, 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