Article 44Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired with National Subsidies Where a Special Account Has Been Established
第四十四条（特別勘定を設けた場合の国庫補助金等で取得した固定資産等の圧縮額の損金算入）
In the case where a domestic corporation that holds the amount of a special account set forth in paragraph (1) of the preceding Article (excluding the amount already having been disposed of) has acquired or improved its Fixed Assets with national subsidies, etc. in line with the purpose thereof (in the case where the domestic corporation has succeeded to the amount of the special account from an acquired corporation, splitting corporation, corporation making a capital contribution in kind, or corporation making a distribution in kind (hereinafter referred to as an "acquired corporation, etc." in this paragraph and paragraph (6)), pursuant to the provisions of Article 43, paragraph (8) (hereinafter such case is referred to as the "case where the special account is taken over" in this paragraph), including the case where the acquired corporation, etc. has acquired or improved such Fixed Assets with national subsidies, etc.; hereinafter the same applies in this paragraph and paragraph (4)), and where it has been determined that the whole or a part of the national subsidies, etc. spent for the acquisition or improvement need not be returned in a business year on or after the business year containing the date of the acquisition or improvement (in the case where the special account is taken over, in a business year on or after the business year containing the date of a qualified organizational restructuring as prescribed in Article 43, paragraph (8) (referred to as a "qualified organizational restructuring" in paragraph (6))), when the book value of the Fixed Assets has been reduced, with the reduction accounted for as a loss, within the limit of the amount calculated, as specified by Cabinet Order, as the portion of the special account as of the date of the determination that pertains to the national subsidies, etc. for which it has been determined that they need not be returned (hereinafter such limit is referred to as the "advanced depreciation limit" in this paragraph and paragraph (4)) or the amount not exceeding the advanced depreciation limit has been booked in such a manner as to save it as a reserve (including in a manner as specified by Cabinet Order) in the final settlement of the accounts in the business year, the amount equivalent to the amount reduced or booked as above is included in deductible expenses, when calculating the amount of income for the business year.
前条第一項の特別勘定の金額（既に取り崩すべきこととなつたものを除く。）を有する内国法人が国庫補助金等をもつてその交付の目的に適合した固定資産の取得又は改良（同条第八項の規定により被合併法人、分割法人、現物出資法人又は現物分配法人（以下この項及び第六項において「被合併法人等」という。）から当該特別勘定の金額の引継ぎを受けている場合（以下この項において「引継ぎがある場合」という。）には、当該被合併法人等が国庫補助金等をもつて行つたその取得又は改良を含む。以下この項及び第四項において同じ。）をし、かつ、その取得又は改良をした日（引継ぎがある場合には、同条第八項に規定する適格組織再編成（第六項において「適格組織再編成」という。）の日）の属する事業年度以後の事業年度においてその取得又は改良に充てた国庫補助金等の全部又は一部の返還を要しないことが確定した場合において、その固定資産につき、その確定した日における当該特別勘定の金額のうちその返還を要しないことが確定した国庫補助金等に係るものとして政令で定めるところにより計算した金額（以下この項及び第四項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（政令で定める方法を含む。）により経理したときは、その減額し又は経理した金額に相当する金額は当該事業年度の所得の金額の計算上、損金の額に算入する。
The provisions of the preceding paragraph apply only in the case where a tax return contains a detailed statement concerning the inclusion in deductible expenses of the amount reduced or booked as prescribed in the paragraph.
Even in the case where a tax return without entries for the matters set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (1), when they find any unavoidable grounds for the person's failure to make entries for such matters.
In the case where a domestic corporation that holds the amount of a special account set forth in paragraph (1) has effected a qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (hereinafter referred to as a "qualified company split, etc." in this paragraph and the following paragraph) and where the domestic corporation has acquired or improved its Fixed Assets with the national subsidies, etc. in line with the purpose thereof immediately prior to the qualified company split, etc. (limited to the case where it has determined that the whole or a part of the national subsidies, etc. spent for the acquisition or improvement need not be returned during the period from the beginning of the business year containing the date of the qualified company split, etc. to immediately prior to the qualified company split, etc. and where the Fixed Assets acquired or improved are to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind as a result of the qualified company split, etc.), when the book value of the Fixed Assets has been reduced to within the advanced depreciation limit, the amount equivalent to the amount reduced as above is included in deductible expenses, when calculating the amount of income for the business year.
第一項の特別勘定の金額を有する内国法人が適格分割、適格現物出資又は適格現物分配（以下この項及び次項において「適格分割等」という。）を行い、かつ、当該内国法人が当該適格分割等の直前までに国庫補助金等をもつてその交付の目的に適合した固定資産の取得又は改良をした場合（当該適格分割等の日の属する事業年度開始の時から当該適格分割等の直前の時までの期間内に当該取得又は改良に充てた国庫補助金等の全部又は一部の返還を要しないことが確定し、かつ、当該取得又は改良をした固定資産を当該適格分割等により分割承継法人、被現物出資法人又は被現物分配法人に移転する場合に限る。）において、当該固定資産につき、圧縮限度額に相当する金額の範囲内でその帳簿価額を減額したときは、当該減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
The provisions of the preceding paragraph apply only in the case where the domestic corporation prescribed in the paragraph has submitted documents stating the amount equivalent to the reduced amount prescribed in the paragraph and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months on or after the date of the qualified company split, etc.
In the case where an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind has received the transfer of any of the Fixed Assets to which the provisions of paragraph (1) or paragraph (4) had been applied under an acquired corporation, etc., as a result of a qualified organizational restructuring, the acquisition cost of the Fixed Assets and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.