This text is not in force yetIt on 1 January 2027, in 2 months

Act on Special Measures Concerning Taxation

租税特別措置法（そぜいとくべつそちほう）

Section 2 Real Estate Income and Business Income (Article 12)

The law as Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) leaves it, with the words it changes marked.

See the list of changes The text in force today On e-Gov

The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.

Article 12第十二条

Special Depreciation of Industrial Machinery, etc. in Specified Areas（特定地域における工業用機械等の特別償却）

Article 12, paragraph (1)

Where an individual who files a blue return and who falls under the business operator listed in the first column of an item of the following table, during the period specified by Cabinet Order within the period from April 1, 2022 to March 31, 2027, newly establishes or expands, within the district listed in the second column of that item, equipment of a scale specified by Cabinet Order to be used for the business listed in the third column of that item, if the individual acquires, manufactures or constructs the depreciable assets listed in the fourth column of that item pertaining to that new establishment or expansion that are specified by Cabinet Order as contributing to the promotion of that district (excluding those subject to the provisions of another item of that table; hereinafter referred to in this paragraph and paragraph (3) as "industrial machinery, etc."), and puts them to use for that business of the individual within that district (excluding the case where the individual puts to that use industrial machinery, etc. acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for that industrial machinery, etc. in calculating the amount of business income of the individual for the year that includes the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that industrial machinery, etc. pursuant to the provisions of that paragraph and the amount calculated by multiplying its acquisition cost by the percentage listed in the fifth column of that item; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that industrial machinery, etc. pursuant to the provisions of that paragraph.

Business operator	District	Business	Asset	Percentage
(i) Certified business operator prescribed in Article 36 of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002)	The district of the industrial innovation promotion area prescribed in Article 35, paragraph (2), item (ii) of that Act specified in the submitted industrial innovation promotion plan prescribed in Article 35-2, paragraph (1) of that Act	Manufacturing and other businesses specified by Cabinet Order	Machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures that are specified by Cabinet Order	34 percent (for buildings and their associated facilities and structures, 20 percent)
(ii) Certified business operator prescribed in Article 50, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa	The district of the international logistics hub industrial cluster area prescribed in Article 41, paragraph (2), item (ii) of that Act specified in the submitted international logistics hub industrial cluster plan prescribed in Article 42, paragraph (1) of that Act	Manufacturing and other businesses specified by Cabinet Order	Machinery and equipment, and factory buildings and other buildings specified by Cabinet Order and their associated facilities	50 percent (for buildings and their associated facilities, 25 percent)
(iii) Certified business operator prescribed in Article 57, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa	The district of the zone designated as a special zone for economic and financial revitalization pursuant to the provisions of Article 55, paragraph (1) of that Act (where it has been changed pursuant to the provisions of paragraph (4) or paragraph (5) of that Article, the zone after the change)	Business belonging to the specified economic and financial revitalization industry prescribed in Article 55-2, paragraph (2), item (ii) of that Act specified in the certified economic and financial revitalization plan prescribed in paragraph (9) of that Article	Machinery and equipment, furniture and fixtures (limited to those specified by Order of the Ministry of Finance), and buildings and their associated facilities	50 percent (for buildings and their associated facilities, 25 percent)

青色申告書を提出する個人で次の表の各号の第一欄に掲げる事業者に該当するものが、令和四年四月一日から令和九年三月三十一日までの期間のうち政令で定める期間内に、当該各号の第二欄に掲げる区域内において当該各号の第三欄に掲げる事業の用に供する設備で政令で定める規模のものの新設又は増設をする場合において、当該新設又は増設に係る当該各号の第四欄に掲げる減価償却資産のうち当該区域の振興に資するものとして政令で定めるもの（同表の他の号の規定の適用を受けるものを除く。以下この項及び第三項において「工業用機械等」という。）を取得し、又は製作し、若しくは建設して、これを当該区域内において当該個人の当該事業の用に供したとき（所有権移転外リース取引により取得した当該工業用機械等をその用に供した場合を除く。）は、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該工業用機械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、当該工業用機械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に当該各号の第五欄に掲げる割合を乗じて計算した金額との合計額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、当該工業用機械等の償却費として同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。

事業者	区域	事業	資産	割合
一　沖縄振興特別措置法（平成十四年法律第十四号）第三十六条に規定する認定事業者	同法第三十五条の二第一項に規定する提出産業イノベーション促進計画に定められた同法第三十五条第二項第二号に規定する産業イノベーション促進地域の区域	製造業その他政令で定める事業	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、政令で定めるもの	百分の三十四（建物及びその附属設備並びに構築物については、百分の二十）
二　沖縄振興特別措置法第五十条第一項に規定する認定事業者	同法第四十二条第一項に規定する提出国際物流拠点産業集積計画に定められた同法第四十一条第二項第二号に規定する国際物流拠点産業集積地域の区域	製造業その他政令で定める事業	機械及び装置並びに工場用の建物その他政令で定める建物及びその附属設備	百分の五十（建物及びその附属設備については、百分の二十五）
三　沖縄振興特別措置法第五十七条第一項に規定する認定事業者	同法第五十五条第一項の規定により経済金融活性化特別地区として指定された地区（同条第四項又は第五項の規定により変更があつたときは、その変更後の地区）の区域	同法第五十五条の二第九項に規定する認定経済金融活性化計画に定められた同条第二項第二号に規定する特定経済金融活性化産業に属する事業	機械及び装置、器具及び備品（財務省令で定めるものに限る。）並びに建物及びその附属設備	百分の五十（建物及びその附属設備については、百分の二十五）

Article 12, paragraph (2)

Where an individual who files a blue return carries out, during the period specified by Cabinet Order within the period from April 1, 2022 to March 31, 2027, within the remote island areas prescribed in Article 3, item (iii) of the Act on Special Measures for the Promotion and Development of Okinawa, the acquisition, etc. (meaning acquisition or manufacture or construction, and, for buildings and their associated facilities, including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling); hereinafter the same applies in this paragraph and paragraph (4)) of equipment of a scale specified by Cabinet Order to be used for a business specified by Cabinet Order within the hotel business (hereinafter referred to in this paragraph as the "hotel business"), if the individual puts the equipment for which the individual carried out the acquisition, etc. to use for the individual's hotel business within those areas (limited to the case specified by Cabinet Order as a case that contributes to the promotion of those areas), the amount to be included in necessary expenses as the depreciation allowance for the buildings and their associated facilities specified by Cabinet Order among those constituting that equipment (excluding those subject to the provisions of the preceding paragraph and those acquired through a lease transaction without transfer of ownership; hereinafter referred to in this paragraph and the following paragraph as "hotel business buildings, etc.") in calculating the amount of business income of the individual for the year that includes the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for those hotel business buildings, etc. pursuant to the provisions of that paragraph and the amount equivalent to 8 percent of their acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those hotel business buildings, etc. pursuant to the provisions of that paragraph.

青色申告書を提出する個人が、令和四年四月一日から令和九年三月三十一日までの期間のうち政令で定める期間内に、沖縄振興特別措置法第三条第三号に規定する離島の地域内において旅館業のうち政令で定める事業（以下この項において「旅館業」という。）の用に供する設備で政令で定める規模のものの取得等（取得又は製作若しくは建設をいい、建物及びその附属設備にあつては改修（増築、改築、修繕又は模様替をいう。）のための工事による取得又は建設を含む。以下この項及び第四項において同じ。）をする場合において、その取得等をした設備を当該地域内において当該個人の旅館業の用に供したとき（当該地域の振興に資する場合として政令で定める場合に限る。）は、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該設備を構成するもののうち政令で定める建物及びその附属設備（前項の規定の適用を受けるもの及び所有権移転外リース取引により取得したものを除く。以下この項及び次項において「旅館業用建物等」という。）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、当該旅館業用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の百分の八に相当する金額との合計額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、当該旅館業用建物等の償却費として同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。

Article 12, paragraph (3)

The provisions of Article 11, paragraph (2) apply mutatis mutandis to the calculation of the amount of depreciation allowance for industrial machinery, etc. subject to the provisions of paragraph (1) or hotel business buildings, etc. subject to the provisions of the preceding paragraph. In this case, the phrase "its total depreciation limit" in paragraph (2) of that Article is deemed to be replaced with "the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of Article 12, paragraph (1) or paragraph (2)".

第十一条第二項の規定は、第一項の規定の適用を受ける工業用機械等又は前項の規定の適用を受ける旅館業用建物等の償却費の額を計算する場合について準用する。この場合において、同条第二項中「その合計償却限度額」とあるのは、「第十二条第一項本文又は第二項本文の規定により必要経費に算入することができる償却費の限度額」と読み替えるものとする。

Article 12, paragraph (4)

Where an individual who files a blue return carries out, during the period specified by Cabinet Order within the period from April 1, 2013 (for the districts listed in the left-hand column of item (i) of the following table, April 1, 2021) to March 31, 2027, within a district listed in the left-hand column of an item of that table, the acquisition, etc. of equipment listed in the right-hand column of that item to be used for the business listed in the middle column of that item, if the individual puts the equipment for which the individual carried out the acquisition, etc. (excluding that subject to the provisions of paragraph (1) or paragraph (2) or of another item of that table) to use for the individual's business listed in the middle column of that item within that district (limited to the case specified by Cabinet Order as a case that contributes to the promotion of industry in that district), the amount to be included in necessary expenses as the depreciation allowance for the machinery and equipment, buildings and their associated facilities, and structures among those constituting that equipment (excluding those acquired through a lease transaction without transfer of ownership; hereinafter referred to in this paragraph and the following paragraph as "industrial promotion machinery, etc.") in calculating the amount of business income for each year that includes a day within five years from the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is, limited to the period within five years from the day on which it was put to that use during which it is in that use, the amount calculated by the individual as necessary expenses, up to the amount equivalent to 132 percent (for buildings and their associated facilities and structures, 148 percent) of the amount of depreciation allowance calculated for that industrial promotion machinery, etc. pursuant to the provisions of that paragraph that pertains to that period; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that industrial promotion machinery, etc. pursuant to the provisions of that paragraph.

District	Business	Equipment
(i) Districts specified by Cabinet Order, among the areas specified by Cabinet Order within the depopulated areas prescribed in Article 2, paragraph (1) of the Act on Special Measures for Supporting the Sustainable Development of Depopulated Areas (Act No. 19 of 2021) and the areas specified by Cabinet Order as equivalent thereto, as those in which efforts for the promotion of industry are to be actively promoted	Manufacturing and other businesses specified by Cabinet Order	Equipment of a scale specified by Cabinet Order to be used for that business operated within that district
(ii) Districts specified by Cabinet Order, among the districts designated as peninsula development implementation areas pursuant to the provisions of Article 2, paragraph (1) of the Peninsular Areas Development Act (Act No. 63 of 1985), as those in which efforts for the promotion of industry are to be actively promoted (excluding districts that fall under the districts listed in the left-hand column of the preceding item)	Manufacturing and other businesses specified by Cabinet Order	Equipment of a scale specified by Cabinet Order to be used for that business operated within that district specified by Cabinet Order
(iii) Districts specified by Cabinet Order, among the districts designated as remote island development implementation areas pursuant to the provisions of Article 2, paragraph (1) of the Remote Islands Development Act (Act No. 72 of 1953), as those in which efforts for the promotion of industry are to be actively promoted (excluding districts that fall under the districts listed in the left-hand column of item (i))	Manufacturing and other businesses specified by Cabinet Order	Equipment of a scale specified by Cabinet Order to be used for that business operated within that district specified by Cabinet Order

青色申告書を提出する個人が、平成二十五年四月一日（次の表の第一号の上欄に掲げる地区にあつては、令和三年四月一日）から令和九年三月三十一日までの期間のうち政令で定める期間内に、同表の各号の上欄に掲げる地区内において当該各号の中欄に掲げる事業の用に供する当該各号の下欄に掲げる設備の取得等をする場合において、その取得等をした設備（第一項若しくは第二項又は同表の他の号の規定の適用を受けるものを除く。）を当該地区内において当該個人の当該各号の中欄に掲げる事業の用に供したとき（当該地区の産業の振興に資する場合として政令で定める場合に限る。）は、その用に供した日以後五年以内の日の属する各年分の事業所得の金額の計算上、当該設備を構成するもののうち機械及び装置、建物及びその附属設備並びに構築物（所有権移転外リース取引により取得したものを除く。以下この項及び次項において「産業振興機械等」という。）の償却費として必要経費に算入する金額は、その用に供した日以後五年以内でその用に供している期間に限り、所得税法第四十九条第一項の規定にかかわらず、当該産業振興機械等について同項の規定により計算した償却費の額で当該期間に係るものの百分の百三十二（建物及びその附属設備並びに構築物については、百分の百四十八）に相当する金額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、当該産業振興機械等の償却費として同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。

地区	事業	設備
一　過疎地域の持続的発展の支援に関する特別措置法（令和三年法律第十九号）第二条第一項に規定する過疎地域のうち政令で定める地域及びこれに準ずる地域として政令で定める地域のうち、産業の振興のための取組が積極的に促進されるものとして政令で定める地区	製造業その他の政令で定める事業	当該地区内において営む当該事業の用に供される設備で政令で定める規模のもの
二　半島振興法（昭和六十年法律第六十三号）第二条第一項の規定により半島振興対策実施地域として指定された地区のうち、産業の振興のための取組が積極的に促進されるものとして政令で定める地区（前号の上欄に掲げる地区に該当する地区を除く。）	製造業その他の政令で定める事業	当該政令で定める地区内において営む当該事業の用に供される設備で政令で定める規模のもの
三　離島振興法（昭和二十八年法律第七十二号）第二条第一項の規定により離島振興対策実施地域として指定された地区のうち、産業の振興のための取組が積極的に促進されるものとして政令で定める地区（第一号の上欄に掲げる地区に該当する地区を除く。）	製造業その他の政令で定める事業	当該政令で定める地区内において営む当該事業の用に供される設備で政令で定める規模のもの

Article 12, paragraph (5)

Where the amount included in necessary expenses as the depreciation allowance for the industrial promotion machinery, etc. pursuant to the provisions of the preceding paragraph in the year in which the provisions of that paragraph were applied is less than the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of that paragraph for that year, the amount to be included in necessary expenses as the depreciation allowance for that industrial promotion machinery, etc. in calculating the amount of business income for the year following that year may, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act (where the provisions of the preceding paragraph are applied to that industrial promotion machinery, etc., including the provisions of that paragraph), be the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for that industrial promotion machinery, etc. pursuant to the provisions of Article 49, paragraph (1) of that Act (where the provisions of the preceding paragraph are applied to that industrial promotion machinery, etc. in the year following that year, the amount equivalent to the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of that paragraph for that following year) and the amount calculated by the individual as necessary expenses, up to the amount of the shortfall.

前項の規定の適用を受けた年において同項の規定により当該産業振興機械等の償却費として必要経費に算入した金額がその年における同項本文の規定により必要経費に算入することができる償却費の限度額に満たない場合には、その年の翌年分の事業所得の金額の計算上、当該産業振興機械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（当該産業振興機械等について前項の規定の適用を受けるときは、同項の規定を含む。）にかかわらず、当該産業振興機械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する金額（その年の翌年において当該産業振興機械等につき前項の規定の適用を受ける場合には、当該翌年における同項本文の規定により必要経費に算入することができる償却費の限度額に相当する金額とする。）とその満たない金額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の合計額に相当する金額とすることができる。

Article 12, paragraph (6)

The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding paragraphs.

第十一条第三項の規定は、前各項の規定を適用する場合について準用する。

Article 12, paragraph (7)

Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (2) through (5) are specified by Cabinet Order.

前項に定めるもののほか、第二項から第五項までの規定の適用に関し必要な事項は、政令で定める。

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Article 12第十二条