# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十条 (Supplementary Provisions, Article 40) - 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: 第四十条 (Supplementary Provisions, Article 40)（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-5051-3/art-40` - 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-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-40 - 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 Small and Medium Sized Enterprises, etc. Acquire Specified Management Improvement Equipment, etc. caption: machine translation, not official suppl-5051-3/art-40 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-40 **第一項** 新租税特別措置法第四十二条の十二の四第一項の規定は、同項に規定する中小企業者等が施行日以後に同項に規定する指定事業の用に供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、旧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中小企業者等が施行日前に同項に規定する指定事業の用に供した同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-5051-3/art-40/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-40/par-1 The provisions of Article 42-12-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified management improvement equipment, etc. prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in that paragraph provides for use in a designated business prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in Article 42-12-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation provided for use in a designated business prescribed in that paragraph before the Effective Date. machine translation, not official --- ## Cites - suppl-5051-3/art-40/par-1: 新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 --- ## 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-20261007T211206-644, 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