# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十五条 (Supplementary Provisions, Article 45) - 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: 第四十五条 (Supplementary Provisions, Article 45)（事業適応設備を取得した場合等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-45` - 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-45 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-45 - 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. --- ### 第四十五条（事業適応設備を取得した場合等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 Business Adaptation Equipment Is Acquired, etc. caption: machine translation, not official suppl-5061-8/art-45 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-45 **第一項** 新租税特別措置法第四十二条の十二の七第三項及び第六項の規定は、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三項に規定する生産工程効率化等設備について適用し、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十二の七第三項に規定する生産工程効率化等設備等については、なお従前の例による。 suppl-5061-8/art-45/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-45/par-1 The provisions of Article 42-12-7, paragraphs (3) and (6) of the New Act on Special Measures Concerning Taxation apply to production process efficiency improvement equipment, etc. prescribed in paragraph (3) 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 production process efficiency improvement equipment, etc. prescribed in Article 42-12-7, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第四十二条の十二の七（第七項、第八項、第十項及び第十一項に係る部分に限る。）の規定は、法人が附則第一条第十三号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第四十二条の十二の七第七項に規定する半導体生産用資産及び同条第十項に規定する特定商品生産用資産について適用する。 suppl-5061-8/art-45/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-45/par-2 The provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraphs (7), (8), (10) and (11)) apply to semiconductor production assets prescribed in Article 42-12-7, paragraph (7) of the New Act on Special Measures Concerning Taxation and assets for producing specified products prescribed in paragraph (10) of that Article that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions. machine translation, not official **第三項** 第十三条の規定（附則第一条第十三号イに掲げる改正規定を除く。）による改正後の租税特別措置法（次項において「四月新租税特別措置法」という。）第四十二条の十二の七第九項（第三号に係る部分に限る。）の規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。 suppl-5061-8/art-45/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-45/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-45/par-3 The provisions of Article 42-12-7, paragraph (9) (limited to the part concerning item (iii)) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (excluding the amending provisions listed in Article 1, item (xiii), (a) of the Supplementary Provisions) (referred to as "the Act on Special Measures Concerning Taxation as Amended in April" in the following paragraph) apply to corporation tax of a corporation for a business year ending on or after the Effective Date. machine translation, not official **第四項** 施行日から附則第一条第十三号に定める日の前日までの間における四月新租税特別措置法第四十二条の十二の七第三項、第六項及び第九項の規定の適用については、同条第三項中「第二十一条の二十二第一項」とあるのは「第二十一条の十五第一項」と、「第二十一条の二十三第一項」とあるのは「第二十一条の十六第一項」と、「第二十一条の二十第二項第二号」とあるのは「第二十一条の十三第二項第三号」と、同条第六項中「第二十一条の二十二第一項」とあるのは「第二十一条の十五第一項」と、同条第九項第三号中「第二十一条の二十二第一項」とあるのは「第二十一条の十五第一項」と、「第二十一条の二十三第一項」とあるのは「第二十一条の十六第一項」とする。 suppl-5061-8/art-45/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-45/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-45/par-4 With regard to the application of the provisions of Article 42-12-7, paragraphs (3), (6) and (9) of the Act on Special Measures Concerning Taxation as Amended in April during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "Article 21-22, paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)", the phrase "Article 21-23, paragraph (1)" with "Article 21-16, paragraph (1)", and the phrase "Article 21-20, paragraph (2), item (ii)" with "Article 21-13, paragraph (2), item (iii)"; the phrase "Article 21-22, paragraph (1)" in paragraph (6) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)"; and the phrase "Article 21-22, paragraph (1)" in paragraph (9), item (iii) of that Article is deemed to be replaced with "Article 21-15, paragraph (1)", and the phrase "Article 21-23, paragraph (1)" with "Article 21-16, paragraph (1)". machine translation, not official --- ## Cites - suppl-5061-8/art-45/par-1: 第六項 → 租税特別措置法 第四十二条の十二の七第六項 (Article 42-12-7, paragraph (6)), art-42-12-7/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-6 - suppl-5061-8/art-45/par-1: 新租税特別措置法第四十二条の十二の七第三項 → 租税特別措置法 第四十二条の十二の七第三項 (Article 42-12-7, paragraph (3)), art-42-12-7/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-3 - suppl-5061-8/art-45/par-2: 第十一項 → 租税特別措置法 第四十二条の十二の七第十一項 (Article 42-12-7, paragraph (11)), art-42-12-7/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-11 - suppl-5061-8/art-45/par-2: 第七項 → 租税特別措置法 第四十二条の十二の七第七項 (Article 42-12-7, paragraph (7)), art-42-12-7/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-7 - suppl-5061-8/art-45/par-2: 第八項 → 租税特別措置法 第四十二条の十二の七第八項 (Article 42-12-7, paragraph (8)), art-42-12-7/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-8 - suppl-5061-8/art-45/par-2: 第十項 → 租税特別措置法 第四十二条の十二の七第十項 (Article 42-12-7, paragraph (10)), art-42-12-7/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-10 - suppl-5061-8/art-45/par-2: 新租税特別措置法第四十二条の十二の七 → 租税特別措置法 第四十二条の十二の七 (Article 42-12-7), art-42-12-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-7 - suppl-5061-8/art-45/par-2: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-5061-8/art-1/par-1/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-13 - suppl-5061-8/art-45/par-3: 次項 → 租税特別措置法 附則第四十五条第四項 (Supplementary Provisions, Article 45, paragraph (4)), suppl-5061-8/art-45/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-45/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-45/par-4 - suppl-5061-8/art-45/par-3: 第四十二条の十二の七第九項 → 租税特別措置法 第四十二条の十二の七第九項 (Article 42-12-7, paragraph (9)), art-42-12-7/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-9 - suppl-5061-8/art-45/par-3: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-5061-8/art-1/par-1/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-13 - suppl-5061-8/art-45/par-4: 第六項 → 租税特別措置法 第四十二条の十二の七第六項 (Article 42-12-7, paragraph (6)), art-42-12-7/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-6 - suppl-5061-8/art-45/par-4: 四月新租税特別措置法第四十二条の十二の七第三項 → 租税特別措置法 第四十二条の十二の七第三項 (Article 42-12-7, paragraph (3)), art-42-12-7/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-3 - suppl-5061-8/art-45/par-4: 第九項 → 租税特別措置法 第四十二条の十二の七第九項 (Article 42-12-7, paragraph (9)), art-42-12-7/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-9 - suppl-5061-8/art-45/par-4: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-5061-8/art-1/par-1/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-13 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第十三号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-13/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-13/sub-1 - 租税特別措置法 附則第四十五条第三項（事業適応設備を取得した場合等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-5061-8/art-45/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-45/par-3 --- ## 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-20261007T211206-652, 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