# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十六条 (Supplementary Provisions, Article 26) - 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: 第二十六条 (Supplementary Provisions, Article 26)（中小事業者が機械等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — address `suppl-5051-3/art-26` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-26 - 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. --- ### 第二十六条（中小事業者が機械等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Small and Medium Sized Business Operators Acquire Machinery, etc. caption: machine translation, not official suppl-5051-3/art-26 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-26 **第一項** 新租税特別措置法第十条の三第一項の規定は、同項に規定する中小事業者が施行日以後に取得又は製作をする同項に規定する特定機械装置等について適用し、第十条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の三第一項に規定する中小事業者が施行日前に取得又は製作をした同項に規定する特定機械装置等については、なお従前の例による。 suppl-5051-3/art-26/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-26/par-1 The provisions of Article 10-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that paragraph that a small and medium sized business operator prescribed in that paragraph acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 10-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 10 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a small and medium sized business operator prescribed in that paragraph acquired or manufactured before the Effective Date. machine translation, not official --- ## Cites - suppl-5051-3/art-26/par-1: 新租税特別措置法第十条の三第一項 → 租税特別措置法 第十条の三第一項 (Article 10-3, paragraph (1)), art-10-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-3/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-20261007T211206-642, 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