If an individual who files a blue return and who has, during the period from the date of enforcement of the Act Partially Amending the Local Revitalization Act (Act No. 49 of 2015) to March 31, 2028 (referred to as the "designated period" in paragraph (3)), obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act (Act No. 24 of 2005) for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 17-2, paragraph (1) of that Act (hereinafter referred to as a "plan for developing specified business facilities in areas for improving regional vitality, etc." in this Article), during the period from the date on which the individual obtained the certification until the date on which three years have elapsed from the day following that date (if the certification is revoked pursuant to the provisions of paragraph (6) of that Article by that date, until the day before the date of the revocation), carries out an acquisition, etc. (meaning acquisition or construction, including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling; the same applies in item (i)) carried out in connection with an acquisition (excluding the acquisition of those that have not been put to use for business since their construction); the same applies in paragraph (3)) of buildings and their associated facilities, and structures (limited to those of a scale specified by Cabinet Order; hereinafter referred to as "specified buildings, etc." in this Article) that fall under a specified business facility prescribed in Article 5, paragraph (4), item (v) of that Act (including a child welfare facility for specified business prescribed in that item that is developed together with the new establishment of the specified business facility; hereinafter referred to as a "specified business facility" in this paragraph and paragraph (3), item (i)) set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc., within an area listed in Article 5, paragraph (4), item (v), (a) or (b) of that Act which is set forth in the certified regional revitalization plan prescribed in Article 8, paragraph (1) of that Act (referred to as the "certified regional revitalization plan" in paragraph (3)) prepared by the certifying prefectural governor prescribed in Article 17-2, paragraph (1) of that Act who granted the certification (referred to as the "certifying prefectural governor" in paragraph (3)) (if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. (if a certification of change under the provisions of Article 17-2, paragraph (4) of that Act has been granted, the plan after the change; hereinafter referred to as the "certified plan for developing specified business facilities in areas for improving regional vitality, etc." in this paragraph) is a plan for developing specified business facilities in areas for improving regional vitality, etc. relating to the project listed in Article 17-2, paragraph (1), item (ii) of that Act (referred to as an "expansion-type plan" in item (i) and paragraph (3)), within the area for improving regional vitality prescribed in paragraph (1), item (ii) of that Article), and puts them to use for a business that the individual conducts (excluding where they are put to use for lending; the same applies in paragraph (3)), the amount to be included in necessary expenses as the depreciation allowance for the specified buildings, etc. in calculating the amount of business income of the individual for the year that includes the date on which they were put to use for the business (excluding the year that includes the date on which the individual discontinued the business; referred to as the "year of commencement of use" in paragraph (3)) is, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount calculated by the individual as necessary expenses that does not exceed the sum (referred to as the "total depreciation limit" in the following paragraph) of the amount of the depreciation allowance calculated for the specified buildings, etc. pursuant to the provisions of that paragraph and the amount calculated by multiplying their acquisition cost (if the total acquisition cost of the buildings and their associated facilities, and structures that constitute a single specified business facility pertaining to the specified buildings, etc. exceeds 8 billion yen, the amount calculated by multiplying 8 billion yen by the ratio of the acquisition cost of the specified buildings, etc. to that total; referred to as the "base acquisition cost" in paragraph (3)) by the rate specified in each of the following items according to the category of specified buildings, etc. listed in that item; provided, however, that the amount may not be less than the amount to be included in necessary expenses as the depreciation allowance for the specified buildings, etc. pursuant to the provisions of paragraph (1) of that Article.
青色申告書を提出する個人で地域再生法の一部を改正する法律（平成二十七年法律第四十九号）の施行の日から令和十年三月三十一日までの期間（第三項において「指定期間」という。）内に地域再生法（平成十七年法律第二十四号）第十七条の二第一項に規定する地方活力向上地域等特定業務施設整備計画（以下この条において「地方活力向上地域等特定業務施設整備計画」という。）について同法第十七条の二第三項の認定を受けたものが、当該認定を受けた日から同日の翌日以後三年を経過する日まで（同日までに同条第六項の規定により当該認定を取り消されたときは、その取り消された日の前日まで）の間に、当該認定をした同条第一項に規定する認定都道府県知事（第三項において「認定都道府県知事」という。）が作成した同法第八条第一項に規定する認定地域再生計画（第三項において「認定地域再生計画」という。）に記載されている同法第五条第四項第五号イ又はロに掲げる地域（当該認定を受けた地方活力向上地域等特定業務施設整備計画（同法第十七条の二第四項の規定による変更の認定があつたときは、その変更後のもの。以下この項において「認定地方活力向上地域等特定業務施設整備計画」という。）が同法第十七条の二第一項第二号に掲げる事業に関する地方活力向上地域等特定業務施設整備計画（第一号及び第三項において「拡充型計画」という。）である場合には、同条第一項第二号に規定する地方活力向上地域）内において、当該認定地方活力向上地域等特定業務施設整備計画に記載された同法第五条第四項第五号に規定する特定業務施設（同号に規定する特定業務児童福祉施設のうち当該特定業務施設の新設に併せて整備されるものを含む。以下この項及び第三項第一号において「特定業務施設」という。）に該当する建物及びその附属設備並びに構築物（政令で定める規模のものに限る。以下この条において「特定建物等」という。）の取得等（取得又は建設をいい、取得（その建設の後事業の用に供されたことのないものの取得を除く。）に伴つて行う改修（増築、改築、修繕又は模様替をいう。第一号において同じ。）のための工事による取得又は建設を含む。第三項において同じ。）をして、これを当該個人の営む事業の用に供した場合（貸付けの用に供した場合を除く。第三項において同じ。）には、その事業の用に供した日の属する年（事業を廃止した日の属する年を除く。第三項において「供用年」という。）の年分における当該個人の事業所得の金額の計算上、当該特定建物等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定建物等について同項の規定により計算した償却費の額とその取得価額（その特定建物等に係る一の特定業務施設を構成する建物及びその附属設備並びに構築物の取得価額の合計額が八十億円を超える場合には、八十億円にその特定建物等の取得価額が当該合計額のうちに占める割合を乗じて計算した金額。第三項において「基準取得価額」という。）に次の各号に掲げる特定建物等の区分に応じ当該各号に定める割合を乗じて計算した金額との合計額（次項において「合計償却限度額」という。）以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該特定建物等の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。