# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十四条 (Supplementary Provisions, Article 44) - 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: 第四十四条 (Supplementary Provisions, Article 44)（高度省エネルギー増進設備等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-5031-11/art-44` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44 - 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. --- ### 第四十四条（高度省エネルギー増進設備等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 Highly Energy-Saving Equipment, etc. Is Acquired caption: machine translation, not official suppl-5031-11/art-44 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44 **第一項** 法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定する高度省エネルギー増進設備等（以下この条において「高度省エネルギー増進設備等」という。）及び次の各号に掲げる法人が施行日から令和四年三月三十一日までの間に取得又は製作若しくは建設をする高度省エネルギー増進設備等で当該各号に定めるものについては、なお従前の例による。 suppl-5031-11/art-44/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44/par-1 The provisions then in force continue to govern highly energy-saving equipment, etc. prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "highly energy-saving equipment, etc." in this Article) that a corporation acquired, manufactured or constructed before the Effective Date, and highly energy-saving equipment, etc. that a corporation listed in any of the following items acquires, manufactures or constructs during the period from the Effective Date to March 31, 2022 and that is specified in the relevant item. machine translation, not official **一** 旧租税特別措置法第四十二条の五第一項第一号に掲げる法人　同号に定める減価償却資産（租税特別措置法第二条第二項第二十五号に規定する減価償却資産をいう。以下附則第六十六条までにおいて同じ。）のうちエネルギー（旧租税特別措置法第四十二条の五第一項第一号に規定するエネルギーをいう。）の使用の合理化に特に効果の高いものであることが施行日前に確認されたものとして財務省令で定めるもの suppl-5031-11/art-44/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-44/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44/par-1/item-1 a corporation listed in Article 42-5, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation: out of the depreciable assets specified in that item (meaning the depreciable assets prescribed in Article 2, paragraph (2), item (xxv) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 66 of the Supplementary Provisions), those specified by Order of the Ministry of Finance as those confirmed before the Effective Date to be particularly highly effective in the rational use of energy (meaning the energy prescribed in Article 42-5, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation); machine translation, not official **二** 施行日前にエネルギーの使用の合理化等に関する法律第四十六条第一項の認定を受けた同項の工場等を設置している者　旧租税特別措置法第四十二条の五第一項第二号に定める減価償却資産（施行日以後に当該認定に係るエネルギーの使用の合理化等に関する法律第四十七条第三項に規定する連携省エネルギー計画につき同条第一項の規定による変更の認定があるときは、その変更により当該連携省エネルギー計画に新たに記載されるものを除く。） suppl-5031-11/art-44/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-44/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44/par-1/item-2 a person that has established a factory, etc. referred to in Article 46, paragraph (1) of the Act on the Rational Use of Energy for which it obtained the certification under that paragraph before the Effective Date: the depreciable assets specified in Article 42-5, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation (excluding, where a certification of a change under the provisions of Article 47, paragraph (1) of the Act on the Rational Use of Energy is obtained on or after the Effective Date for the collaborative energy conservation plan prescribed in paragraph (3) of that Article pertaining to that certification, those newly stated in that collaborative energy conservation plan as a result of that change); machine translation, not official **三** 施行日前にエネルギーの使用の合理化等に関する法律第百十七条第一項の認定を受けた同項の荷主　旧租税特別措置法第四十二条の五第一項第三号に定める減価償却資産（施行日以後に当該認定に係るエネルギーの使用の合理化等に関する法律第百十八条第三項に規定する荷主連携省エネルギー計画につき同条第一項の規定による変更の認定があるときは、その変更により当該荷主連携省エネルギー計画に新たに記載されるものを除く。） suppl-5031-11/art-44/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-44/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44/par-1/item-3 a shipper referred to in Article 117, paragraph (1) of the Act on the Rational Use of Energy that obtained the certification under that paragraph before the Effective Date: the depreciable assets specified in Article 42-5, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation (excluding, where a certification of a change under the provisions of Article 118, paragraph (1) of the Act on the Rational Use of Energy is obtained on or after the Effective Date for the shipper-collaborative energy conservation plan prescribed in paragraph (3) of that Article pertaining to that certification, those newly stated in that shipper-collaborative energy conservation plan as a result of that change). machine translation, not official --- ## Cites - suppl-5031-11/art-44/par-1: この条 → 租税特別措置法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-5031-11/art-44 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44 - suppl-5031-11/art-44/par-1/item-1: 附則第六十六条 → 租税特別措置法 附則第六十六条 (Supplementary Provisions, Article 66), suppl-5031-11/art-66 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66 - suppl-5031-11/art-44/par-1/item-1: 租税特別措置法第二条第二項第二十五号 → 租税特別措置法 第二条第二項第二十五号 (Article 2, paragraph (2), item (xxv)), art-2/par-2/item-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-25 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-25 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第四十四条第一項（高度省エネルギー増進設備等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-5031-11/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44/par-1 - 租税特別措置法 附則第六十条第一項（連結法人が高度省エネルギー増進設備等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-5031-11/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-60/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-20261007T211206-630, 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