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Archive: 2024/09/20T233629.978596328+0900
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Snapshot of e-Gov法令検索 as of 2024/09/20T233629.978596328+0900

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elaws-history v2.3.0 committed Sep 20, 2024
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<?xml version="1.0" encoding="UTF-8"?>
<Law Lang="ja" Era="Showa" Year="32" Num="026" PromulgateMonth="3" PromulgateDay="31" LawType="Act">
<LawNum>昭和三十二年法律第二十六号</LawNum>
<Law Lang="ja" Era="Showa" Year="32" Num="026" PromulgateMonth="3" PromulgateDay="31" LawType="Act"><LawNum>昭和三十二年法律第二十六号</LawNum>

<LawBody>
<LawTitle Kana="そぜいとくべつそちほう" Abbrev="租特法" AbbrevKana="そ">租税特別措置法</LawTitle>
<EnactStatement>租税特別措置法（昭和二十一年法律第十五号）の全部を改正する。</EnactStatement>
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</ParagraphSentence>
</Paragraph>
</Article>
<Article Num="6_2_3">
<ArticleCaption>（生産方式革新事業活動用資産等の特別償却）</ArticleCaption>
<ArticleTitle>第六条の二の三</ArticleTitle>
<Paragraph Num="1">
<ParagraphNum/>
<ParagraphSentence>
<Sentence Num="1" WritingMode="vertical">法第十一条の五第一項第一号に規定する政令で定めるものは、同号に規定する設備等を構成する機械及び装置、器具及び備品、建物及びその附属設備並びに構築物のうち、同号に規定する農作業の効率化等を通じた農業の生産性の向上に著しく資するものとして農林水産大臣が定める基準に適合するものとする。</Sentence>
</ParagraphSentence>
</Paragraph>
<Paragraph Num="2">
<ParagraphNum>２</ParagraphNum>
<ParagraphSentence>
<Sentence Num="1" WritingMode="vertical">法第十一条の五第一項第二号に規定する政令で定めるものは、同号に規定する設備等を構成する機械及び装置のうち、同号に規定する農業者等が行う同号に規定する生産方式革新事業活動の促進に特に資するものとして農林水産大臣が定める基準に適合するものとする。</Sentence>
</ParagraphSentence>
</Paragraph>
<Paragraph Num="3">
<ParagraphNum>３</ParagraphNum>
<ParagraphSentence>
<Sentence Num="1" WritingMode="vertical">農林水産大臣は、前二項の規定により基準を定めたときは、これを告示する。</Sentence>
</ParagraphSentence>
</Paragraph>
</Article>
<Article Num="6_3">
<ArticleCaption>（特定地域における工業用機械等の特別償却）</ArticleCaption>
<ArticleTitle>第六条の三</ArticleTitle>
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</Paragraph>
</Article>
<Article Num="28_8">
<ArticleCaption>（生産方式革新事業活動用資産等の特別償却）</ArticleCaption>
<ArticleTitle>第二十八条の八</ArticleTitle>
<Paragraph Num="1">
<ParagraphNum/>
<ParagraphSentence>
<Sentence Num="1" WritingMode="vertical">削除</Sentence>
<Sentence Num="1" WritingMode="vertical">法第四十四条の五第一項第一号に規定する政令で定めるものは、同号に規定する設備等を構成する機械及び装置、器具及び備品、建物及びその附属設備並びに構築物のうち、同号に規定する農作業の効率化等を通じた農業の生産性の向上に著しく資するものとして農林水産大臣が定める基準に適合するものとする。</Sentence>
</ParagraphSentence>
</Paragraph>
<Paragraph Num="2">
<ParagraphNum>２</ParagraphNum>
<ParagraphSentence>
<Sentence Num="1" WritingMode="vertical">法第四十四条の五第一項第二号に規定する政令で定めるものは、同号に規定する設備等を構成する機械及び装置のうち、同号に規定する農業者等が行う同号に規定する生産方式革新事業活動の促進に特に資するものとして農林水産大臣が定める基準に適合するものとする。</Sentence>
</ParagraphSentence>
</Paragraph>
<Paragraph Num="3">
<ParagraphNum>３</ParagraphNum>
<ParagraphSentence>
<Sentence Num="1" WritingMode="vertical">農林水産大臣は、前二項の規定により基準を定めたときは、これを告示する。</Sentence>
</ParagraphSentence>
</Paragraph>
</Article>
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<?xml version="1.0" encoding="UTF-8"?>
<Law Lang="ja" Era="Showa" Year="32" Num="043" PromulgateMonth="3" PromulgateDay="31" LawType="CabinetOrder">
<LawNum>昭和三十二年政令第四十三号</LawNum>
<Law Lang="ja" Era="Showa" Year="32" Num="043" PromulgateMonth="3" PromulgateDay="31" LawType="CabinetOrder"><LawNum>昭和三十二年政令第四十三号</LawNum>

<LawBody>
<LawTitle Kana="そぜいとくべつそちほうしこうれい" Abbrev="租特法施行令" AbbrevKana="そ">租税特別措置法施行令</LawTitle>
<EnactStatement>内閣は、租税特別措置法（昭和三十二年法律第二十六号）の規定に基き、及び同法を実施するため、この政令を制定する。</EnactStatement>
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<?xml version="1.0" encoding="UTF-8"?>
<Law Lang="ja" Era="Showa" Year="32" Num="043" PromulgateMonth="3" PromulgateDay="31" LawType="CabinetOrder">
<LawNum>昭和三十二年政令第四十三号</LawNum>
<Law Lang="ja" Era="Showa" Year="32" Num="043" PromulgateMonth="3" PromulgateDay="31" LawType="CabinetOrder"><LawNum>昭和三十二年政令第四十三号</LawNum>

<LawBody>
<LawTitle Kana="そぜいとくべつそちほうしこうれい" Abbrev="租特法施行令" AbbrevKana="そ">租税特別措置法施行令</LawTitle>
<EnactStatement>内閣は、租税特別措置法（昭和三十二年法律第二十六号）の規定に基き、及び同法を実施するため、この政令を制定する。</EnactStatement>
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