# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十一条 (Supplementary Provisions, Article 51) - 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: 第五十一条 (Supplementary Provisions, Article 51)（特定中小企業者等が経営改善設備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-4311-6/art-51` - 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-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-51 - 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. --- ### 第五十一条（特定中小企業者等が経営改善設備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 Small and Medium Sized Enterprises, etc. Acquire Business Improvement Equipment caption: machine translation, not official suppl-4311-6/art-51 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-51 **第一項** 新租税特別措置法第四十二条の十二の三第一項（同項に規定する経営改善設備に係る同項に規定する経営改善指導助言書類に係る部分に限る。）の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する経営改善設備について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十二条の十二の三第一項に規定する経営改善設備については、なお従前の例による。 suppl-4311-6/art-51/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-51/par-1 The provisions of Article 42-12-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the business improvement guidance and advice document prescribed in that paragraph that pertains to the business improvement equipment prescribed in that paragraph) apply to business improvement equipment prescribed in that paragraph for which a corporation carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in Article 42-12-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date. machine translation, not official **第二項** 法人が、施行日前に旧租税特別措置法第四十二条の十二の三第一項に規定する経営改善指導助言書類の交付を受け、施行日から令和元年九月三十日までの間に当該経営改善指導助言書類に係る同項に規定する経営改善設備の取得等をする場合には、当該経営改善設備を新租税特別措置法第四十二条の十二の三第一項に規定する経営改善設備とみなして、同条の規定を適用する。 suppl-4311-6/art-51/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-51/par-2 Where a corporation received the delivery of a business improvement guidance and advice document prescribed in Article 42-12-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date and carries out, during the period from the Effective Date to September 30, 2019, the acquisition, etc. of business improvement equipment prescribed in that paragraph that pertains to that business improvement guidance and advice document, that business improvement equipment is deemed to be business improvement equipment prescribed in Article 42-12-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply. machine translation, not official --- ## Cites - suppl-4311-6/art-51/par-1: この条 → 租税特別措置法 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4311-6/art-51 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-51 - suppl-4311-6/art-51/par-1: 新租税特別措置法第四十二条の十二の三第一項 → 租税特別措置法 第四十二条の十二の三第一項 (Article 42-12-3, paragraph (1)), art-42-12-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-3/par-1 - suppl-4311-6/art-51/par-2: 同条 → 租税特別措置法 第四十二条の十二の三 (Article 42-12-3), art-42-12-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-3 - suppl-4311-6/art-51/par-2: 新租税特別措置法第四十二条の十二の三第一項 → 租税特別措置法 第四十二条の十二の三第一項 (Article 42-12-3, paragraph (1)), art-42-12-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-3/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第五十一条第一項（特定中小企業者等が経営改善設備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-4311-6/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-51/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-20261007T211206-607, 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