# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十八条 (Supplementary Provisions, Article 28) - 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: 第二十八条 (Supplementary Provisions, Article 28)（個人の減価償却に関する経過措置） — address `suppl-5071-13/art-28` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-28 - 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. --- ### 第二十八条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals caption: machine translation, not official suppl-5071-13/art-28 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-28 **第一項** 新租税特別措置法第十一条の三第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定事業継続力強化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の三第一項に規定する特定事業継続力強化設備等については、なお従前の例による。 suppl-5071-13/art-28/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-28/par-1 The provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. (meaning an acquisition, manufacture or construction; hereinafter the same applies in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項に規定する工業用機械等については、なお従前の例による。 suppl-5071-13/art-28/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-28/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-28/par-2 The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date. machine translation, not official --- ## Cites - suppl-5071-13/art-28/par-1: 新租税特別措置法第十一条の三第一項 → 租税特別措置法 第十一条の三第一項 (Article 11-3, paragraph (1)), art-11-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1 - suppl-5071-13/art-28/par-1: この条 → 租税特別措置法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-5071-13/art-28 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-28 - suppl-5071-13/art-28/par-2: 新租税特別措置法第十二条第一項 → 租税特別措置法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-12/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十八条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-28/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-20261007T211206-655, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07