# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十二条 (Supplementary Provisions, Article 32) - 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: 第三十二条 (Supplementary Provisions, Article 32)（個人の減価償却に関する経過措置） — address `suppl-5081-12/art-32` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-32 - 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. --- ### 第三十二条（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-5081-12/art-32 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-32 **第一項** 旧租税特別措置法第十五条第一項に規定する特定総合効率化計画について施行日前に同項に規定する認定を受けた個人が令和九年三月三十一日以前に取得又は建設をした同項に規定する倉庫用建物等（施行日以後に同項に規定する倉庫業の用に供した同項に規定する倉庫用建物等にあっては、やむを得ない事情により施行日の前日までにその用に供することができなかったことにつき財務省令で定めるところにより証明がされたものに限る。）については、同条の規定は、なおその効力を有する。この場合において、同項中「令和八年三月三十一日」とあるのは、「令和九年三月三十一日」とする。 suppl-5081-12/art-32/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-32/par-1 With regard to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual who obtained, before the Effective Date, the certification prescribed in that paragraph for a specified comprehensive efficiency improvement plan prescribed in that paragraph acquired or constructed on or before March 31, 2027 (for warehouse buildings, etc. prescribed in that paragraph that were put to use for the warehouse business prescribed in that paragraph on or after the Effective Date, limited to those for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that they could not be put to that use by the day before the Effective Date due to unavoidable circumstances), the provisions of that Article remain in force. In this case, the phrase "March 31, 2026" in that paragraph is deemed to be replaced with "March 31, 2027". machine translation, not official **第二項** 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新租税特別措置法第十九条第二項の規定の適用については、同項中「、第十条の二第一項又は第十条の二の二第一項」とあるのは、「又は第十条の二第一項」とする。 suppl-5081-12/art-32/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-32/par-2 With regard to the application of the provisions of Article 19, paragraph (2) of the New Act on Special Measures Concerning Taxation 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 10-2, paragraph (1) or Article 10-2-2, paragraph (1)" in that paragraph is deemed to be replaced with "or Article 10-2, paragraph (1)". machine translation, not official --- ## Cites - suppl-5081-12/art-32/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-5081-12/art-1/par-1/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-13 - suppl-5081-12/art-32/par-2: 新租税特別措置法第十九条第二項 → 租税特別措置法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/art-19/par-2 - suppl-5081-12/art-32/par-2: 第十条の二第一項 → 租税特別措置法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/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-20261007T211206-661, 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