Where an individual who files a blue return and who is a certified business adaptation business operator prescribed in Article 21-23, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) (including a certified environmental burden reduction business operator prescribed in Article 9, paragraph (8) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.) pertaining to a certification under Article 21-22, paragraph (1) of the Act on Strengthening Industrial Competitiveness granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) to March 31, 2028 (including, where the certification under Article 9, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. has been obtained for an environmental burden reduction business activity plan prescribed in Article 17, paragraph (3) of that Act (hereinafter referred to in this paragraph as an "environmental burden reduction business activity plan"), that certification (hereinafter referred to in this paragraph as a "business activity plan approval"); hereinafter referred to in this paragraph and paragraph (3) as a "specified certification"), whose certified business adaptation plan prescribed in Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness (limited to one concerning business adaptation for reducing environmental load through energy use prescribed in Article 21-20, paragraph (2), item (ii) of that Act (hereinafter referred to in this paragraph as "business adaptation for reducing environmental load through energy use"), and including an environmental burden reduction business activity plan pertaining to a business activity plan approval (where a certification of a change under Article 7, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. as applied mutatis mutandis pursuant to Article 9, paragraph (8) of that Act has been granted, the plan after the change); hereinafter referred to in this paragraph and paragraph (3) as a "specified certified energy-use environmental burden reduction business adaptation plan") states that production process efficiency improvement equipment, etc. prescribed in Article 2, paragraph (13) of the Act on Strengthening Industrial Competitiveness (hereinafter referred to in this Article as "production process efficiency improvement equipment, etc.") is to be introduced as a measure for business adaptation for reducing environmental load through energy use to be carried out in accordance with that specified certified energy-use environmental burden reduction business adaptation plan (such an operator is referred to in paragraph (3) as a "certified energy-use environmental burden reduction business adaptation operator"), acquires, during the period from the date of the specified certification to the day on which three years have elapsed from that date, production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan that has not been used for business since its manufacture or construction, or manufactures or constructs production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan, and puts it to use for the individual's business in Japan (excluding the case where it is put to use for leasing; the same applies in paragraph (3)), the amount to be included in necessary expenses as the depreciation allowance for that production process efficiency improvement equipment, etc. in calculating the amount of business income of the individual for the year that includes the day on which it was put to use for the business (excluding the year that includes the day on which the business was discontinued and the year that includes a day within the period specified by Order of the Ministry of Finance as the period of the plan for investment in specified productivity-improving equipment, etc. prescribed in paragraph (1) of the following Article of an individual who has obtained the confirmation prescribed in that paragraph; referred to in paragraph (3) as the "year of commencement of 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 production process efficiency improvement equipment, etc. pursuant to the provisions of that paragraph and the special depreciation limit (meaning the amount equivalent to 30 percent of the acquisition cost of that production process efficiency improvement equipment, etc. (where the total acquisition cost of the production process efficiency improvement equipment, etc. acquired, manufactured or constructed as a measure for business adaptation for reducing environmental load through energy use carried out in accordance with its specified certified energy-use environmental burden reduction business adaptation plan exceeds 50 billion yen, the amount calculated by multiplying 50 billion yen by the ratio of the acquisition cost of the production process efficiency improvement equipment, etc. put to use for the business to that total; referred to in paragraph (3) as the "base acquisition cost")) (referred to in the following paragraph as the "total depreciation limit"); provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that production process efficiency improvement equipment, etc. pursuant to the provisions of paragraph (1) of that Article.
青色申告書を提出する個人で産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日から令和十年三月三十一日までの間にされた産業競争力強化法（平成二十五年法律第九十八号）第二十一条の二十二第一項の認定（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十七条第三項に規定する環境負荷低減事業活動計画（以下この項において「環境負荷低減事業活動計画」という。）につき同法第九条第一項の認定を受けた場合における当該認定（以下この項において「事業活動計画認定」という。）を含む。以下この項及び第三項において「特定認定」という。）に係る産業競争力強化法第二十一条の二十三第一項に規定する認定事業適応事業者（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項に規定する認定環境負荷低減事業者を含む。）のうちその産業競争力強化法第二十一条の二十三第二項に規定する認定事業適応計画（同法第二十一条の二十第二項第二号に規定するエネルギー利用環境負荷低減事業適応（以下この項において「エネルギー利用環境負荷低減事業適応」という。）に関するものに限るものとし、事業活動計画認定に係る環境負荷低減事業活動計画（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項において準用する同法第七条第一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）を含む。以下この項及び第三項において「特定認定エネルギー利用環境負荷低減事業適応計画」という。）に当該特定認定エネルギー利用環境負荷低減事業適応計画に従つて行うエネルギー利用環境負荷低減事業適応のための措置として産業競争力強化法第二条第十三項に規定する生産工程効率化等設備（以下この条において「生産工程効率化等設備」という。）を導入する旨の記載があるもの（第三項において「認定エネルギー利用環境負荷低減事業適応事業者」という。）であるものが、当該特定認定の日から同日以後三年を経過する日までの間に、その特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又はその特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備を製作し、若しくは建設して、これを国内にある当該個人の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及び次条第一項に規定する確認を受けた個人の同項に規定する特定生産性向上設備等の投資に関する計画の期間として財務省令で定める期間内の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、当該生産工程効率化等設備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、当該生産工程効率化等設備について同項の規定により計算した償却費の額と特別償却限度額（当該生産工程効率化等設備の取得価額（その特定認定エネルギー利用環境負荷低減事業適応計画に従つて行うエネルギー利用環境負荷低減事業適応のための措置として取得又は製作若しくは建設をする生産工程効率化等設備の取得価額の合計額が五百億円を超える場合には、五百億円にその事業の用に供した生産工程効率化等設備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。）の百分の三十に相当する金額をいう。）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、当該生産工程効率化等設備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。