# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十二条 (Supplementary Provisions, Article 32) - 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: 第三十二条 (Supplementary Provisions, Article 32)（個人の減価償却に関する経過措置） — address `suppl-4311-6/art-32` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32 - 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. --- ### 第三十二条（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-4311-6/art-32 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32 **第一項** 個人が施行日前に取得等（取得又は製作若しくは建設をいう。次項において同じ。）をした旧租税特別措置法第十一条第一項の表の第一号から第三号までの中欄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-4311-6/art-32/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-1 With regard to depreciable assets listed in the middle column of items (i) through (iii) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual carried out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第十一条第一項（同項の表の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等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-4311-6/art-32/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-2 The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which an individual carries out the acquisition, etc. on or after the Effective Date. machine translation, not official **第三項** 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について適用する。 suppl-4311-6/art-32/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-3 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 prescribed in paragraph (1) of that Article that an individual acquires or newly builds on or after the Effective Date. machine translation, not official **第四項** 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二項第一号に掲げる建築物（同号ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）及び同条第二項第二号に掲げる構築物については、同条（同項第一号に掲げる建築物及び同項第二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-4311-6/art-32/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-4 With regard to buildings listed in Article 14, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation (limited to those developed within the area listed in (b) of that item; hereinafter the same applies in this paragraph) and structures listed in paragraph (2), item (ii) of that Article that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning buildings listed in item (i) of that paragraph and structures listed in item (ii) of that paragraph) remain in force. machine translation, not official --- ## Cites - suppl-4311-6/art-32/par-1: 次項 → 租税特別措置法 附則第三十二条第二項 (Supplementary Provisions, Article 32, paragraph (2)), suppl-4311-6/art-32/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-2 - suppl-4311-6/art-32/par-2: 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-4311-6/art-32/par-3: 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-4311-6/art-32/par-3: 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-4311-6/art-32/par-3: 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-4311-6/art-32/par-4: この項 → 租税特別措置法 附則第三十二条第四項 (Supplementary Provisions, Article 32, paragraph (4)), suppl-4311-6/art-32/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第三十二条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-1 - 租税特別措置法 附則第三十二条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-4 --- ## 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-20261007T211206-605, 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