# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十八条 (Supplementary Provisions, Article 48) - 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: 第四十八条 (Supplementary Provisions, Article 48)（中小企業者等が特定経営力向上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-48` - 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-48 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-48 - 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. --- ### 第四十八条（中小企業者等が特定経営力向上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 a Small and Medium Sized Enterprise, etc. Acquires Specified Management Improvement Equipment, etc. caption: machine translation, not official suppl-5031-11/art-48 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-48 **第一項** 第七条の規定（附則第一条第十号イに掲げる改正規定を除く。以下この条において同じ。）による改正後の租税特別措置法第四十二条の十二の四第一項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定経営力向上設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした第七条の規定による改正前の租税特別措置法第四十二条の十二の四第一項に規定する特定経営力向上設備等については、なお従前の例による。 suppl-5031-11/art-48/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-48/par-1 The provisions of Article 42-12-4, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (excluding the amending provisions listed in Article 1, item (x), (a) of the Supplementary Provisions; hereinafter the same applies in this Article) apply to specified management improvement equipment, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in Article 42-12-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that a corporation acquired, manufactured or constructed before the Effective Date. machine translation, not official --- ## Cites - suppl-5031-11/art-48/par-1: この条 → 租税特別措置法 附則第四十八条 (Supplementary Provisions, Article 48), suppl-5031-11/art-48 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-48 - suppl-5031-11/art-48/par-1: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10 - suppl-5031-11/art-48/par-1: 租税特別措置法第四十二条の十二の四第一項 → 租税特別措置法 第四十二条の十二の四第一項 (Article 42-12-4, paragraph (1)), art-42-12-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第四十八条第一項（中小企業者等が特定経営力向上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-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-48/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