# 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)（国際戦略総合特別区域において機械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-5061-8/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-5061-8/art-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/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（国際戦略総合特別区域において機械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 Machinery, etc. Is Acquired in an International Strategic Comprehensive Special Zone caption: machine translation, not official suppl-5061-8/art-40 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-40 **第一項** 新租税特別措置法第四十二条の十一第一項及び第二項の規定は、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条第一項に規定する特定機械装置等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十一第一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-5061-8/art-40/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-40/par-1 The provisions of Article 42-11, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 42-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date. machine translation, not official --- ## Cites - suppl-5061-8/art-40/par-1: 第二項 → 租税特別措置法 第四十二条の十一第二項 (Article 42-11, paragraph (2)), art-42-11/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-2 - suppl-5061-8/art-40/par-1: 新租税特別措置法第四十二条の十一第一項 → 租税特別措置法 第四十二条の十一第一項 (Article 42-11, paragraph (1)), art-42-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-11/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-20261007T211206-651, 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