# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十六条 (Supplementary Provisions, Article 86) - 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: 第八十六条 (Supplementary Provisions, Article 86)（法人の減価償却に関する経過措置） — address `suppl-5021-8/art-86` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-86 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86 - 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. --- ### 第八十六条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations caption: machine translation, not official suppl-5021-8/art-86 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86 **第一項** 新租税特別措置法第四十三条第一項（同項の表の第一号に係る部分に限る。）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特定設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項に規定する特定設備等については、なお従前の例による。 suppl-5021-8/art-86/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-1 The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to specified equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; hereinafter the same applies in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 法人が旧租税特別措置法第四十三条の二第一項に規定する五年を経過する日以前に取得又は建設をした同項に規定する耐震基準適合建物等については、なお従前の例による。 suppl-5021-8/art-86/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-2 The provisions then in force continue to govern buildings, etc. conforming to earthquake-resistance standards prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed on or before the day on which the five years prescribed in that paragraph elapse. machine translation, not official **第三項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の五第一項に規定する情報流通円滑化設備については、なお従前の例による。 suppl-5021-8/art-86/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-86/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-3 The provisions then in force continue to govern information distribution facilitation equipment prescribed in Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第四項** 法人が施行日前に取得等をした旧租税特別措置法第四十七条第一項に規定する企業主導型保育施設用資産については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「連結事業年度」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号。以下この項において「改正法」という。）第十五条の規定による改正前の租税特別措置法（以下この項において「旧租税特別措置法」という。）第二条第二項第十九号に規定する連結事業年度」と、「第六十八条の三十四第一項」とあるのは「改正法附則第百条第五項の規定によりなおその効力を有するものとされる旧租税特別措置法第六十八条の三十四第一項」とする。 suppl-5021-8/art-86/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-86/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-4 With regard to assets for company-led childcare facilities prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "consolidated business year" in paragraph (2) of that Article is deemed to be replaced with "consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Amending Act" in this paragraph) (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation" in this paragraph)", and the phrase "Article 68-34, paragraph (1)" with "Article 68-34, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of Article 100, paragraph (5) of the Supplementary Provisions of the Amending Act". machine translation, not official **第五項** 施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第五十二条の二の規定の適用については、同条第一項中「、第四十二条の十二の五の二第一項若しくは」とあるのは、「若しくは」とする。 suppl-5021-8/art-86/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-86/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-5 With regard to the application of the provisions of Article 52-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase ", Article 42-12-5-2, paragraph (1) or" in paragraph (1) of that Article is deemed to be replaced with "or". machine translation, not official **第六項** 施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第五十三条の規定の適用については、同条第一項第二号中「、第四十二条の十二の五の二又は」とあるのは、「又は」とする。 suppl-5021-8/art-86/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-86/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-6 With regard to the application of the provisions of Article 53 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase ", Article 42-12-5-2 or" in paragraph (1), item (ii) of that Article is deemed to be replaced with "or". machine translation, not official --- ## Cites - suppl-5021-8/art-86/par-1: この条 → 租税特別措置法 附則第八十六条 (Supplementary Provisions, Article 86), suppl-5021-8/art-86 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86 - suppl-5021-8/art-86/par-1: 新租税特別措置法第四十三条第一項 → 租税特別措置法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1 - suppl-5021-8/art-86/par-4: 所得税法等の一部を改正する法律（令和二年法律第八号。以下この項において「改正法」という。）第十五条 → e-Gov law 502AC0000000008, 第十五条 (Article 15), art-15 — not held in this collection - suppl-5021-8/art-86/par-4: 改正法附則第百条第五項 → 租税特別措置法 附則第百条第五項 (Supplementary Provisions, Article 100, paragraph (5)), suppl-5021-8/art-100/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-100/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-100/par-5 - suppl-5021-8/art-86/par-5: 附則第一条第九号 → 租税特別措置法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-5021-8/art-1/par-1/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-9 - suppl-5021-8/art-86/par-5: 新租税特別措置法第五十二条の二 → 租税特別措置法 第五十二条の二 (Article 52-2), art-52-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-2 · https://japanlaw.org/l/332AC0000000026/art-52-2 - suppl-5021-8/art-86/par-5: 第四十二条の十二の五の二第一項 → 租税特別措置法 第四十二条の十二の六第一項 (Article 42-12-6, paragraph (1)), art-42-12-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1 - suppl-5021-8/art-86/par-5: 同条第一項 → 租税特別措置法 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-1 - suppl-5021-8/art-86/par-6: 附則第一条第九号 → 租税特別措置法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-5021-8/art-1/par-1/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-9 - suppl-5021-8/art-86/par-6: 第四十二条の十二の五の二 → 租税特別措置法 第四十二条の十二の六 (Article 42-12-6), art-42-12-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6 - suppl-5021-8/art-86/par-6: 新租税特別措置法第五十三条 → 租税特別措置法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/special-taxation-measures-act/art-53 · https://japanlaw.org/l/332AC0000000026/art-53 - suppl-5021-8/art-86/par-6: 同条第一項第二号 → 租税特別措置法 第五十三条第一項第二号 (Article 53, paragraph (1), item (ii)), art-53/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-53/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-53/par-1/item-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第八十六条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-1 - 租税特別措置法 附則第百条第五項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-100/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-100/par-5 --- ## 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-20261007T211206-616, 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