If a corporation that files a blue return and that is an approved regional economy advancement business operator prescribed in Article 25 of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects, within the period from the date of enforcement of the Act Partially Amending the Act on the Formation and Vitalization of Industrial Clusters in Regions through the Promotion of Business Location, etc. (Act No. 47 of 2017) to March 31, 2028 (referred to as the "designated period" in the following paragraph), newly establishes or expands specified facilities, etc. for a regional economy advancement project (meaning facilities or equipment set forth in an approved regional economy advancement project plan, which are of a scale specified by Cabinet Order; the same applies hereinafter in this paragraph and the following paragraph) in accordance with the approved regional economy advancement project plan (meaning an approved regional economy advancement project plan prescribed in Article 14, paragraph (2) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects; the same applies hereinafter in this paragraph and the following paragraph) pertaining to an approved regional economy advancement project prescribed in Article 25 of that Act that the corporation conducts (hereinafter referred to as an "approved regional economy advancement project" in this paragraph and the following paragraph), within the promotion area prescribed in Article 4, paragraph (2), item (i) of that Act (referred to as the "promotion area" in the following paragraph) pertaining to that approved regional economy advancement project, and acquires machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures that constitute the specified facilities, etc. for a regional economy advancement project pertaining to the new establishment or expansion (hereinafter referred to as "machinery, etc. for specified business use" in this Article) that have not been put to use for business since their manufacture or construction, or manufactures or constructs machinery, etc. for specified business use pertaining to the new establishment or expansion, and puts it to use in the approved regional economy advancement project (excluding where it is put to use for lending; the same applies in the following paragraph), the depreciation limit of the machinery, etc. for specified business use for the business year that includes the date on which it was put to use in the approved regional economy advancement project (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation, and each business 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 Article 42-12-7, paragraph (1) of a corporation that has received the confirmation prescribed in that paragraph; referred to as the "business year of commencement of use" in the following paragraph) is, notwithstanding the provisions of Article 31, paragraph (1) or (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit of the machinery, etc. for specified business use and its special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of the machinery, etc. for specified business use (if the total acquisition cost of the machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures that constitute a single set of specified facilities, etc. for a regional economy advancement project pertaining to the machinery, etc. for specified business use exceeds 8 billion yen, the amount calculated by multiplying 8 billion yen by the ratio of the acquisition cost of the machinery, etc. for specified business use to that total; referred to as the "base acquisition cost" in the following paragraph) by the rate specified in each of the following items according to the category of depreciable assets listed in that item).
青色申告書を提出する法人で地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律第二十五条に規定する承認地域経済牽引事業者であるものが、企業立地の促進等による地域における産業集積の形成及び活性化に関する法律の一部を改正する法律（平成二十九年法律第四十七号）の施行の日から令和十年三月三十一日までの期間（次項において「指定期間」という。）内に、当該法人の行う同条に規定する承認地域経済牽引事業（以下この項及び次項において「承認地域経済牽引事業」という。）に係る地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律第四条第二項第一号に規定する促進区域（次項において「促進区域」という。）内において当該承認地域経済牽引事業に係る承認地域経済牽引事業計画（同法第十四条第二項に規定する承認地域経済牽引事業計画をいう。以下この項及び次項において同じ。）に従つて特定地域経済牽引事業施設等（承認地域経済牽引事業計画に定められた施設又は設備で、政令で定める規模のものをいう。以下この項及び次項において同じ。）の新設又は増設をする場合において、当該新設若しくは増設に係る特定地域経済牽引事業施設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（以下この条において「特定事業用機械等」という。）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、又は当該新設若しくは増設に係る特定事業用機械等を製作し、若しくは建設して、これを当該承認地域経済牽引事業の用に供したとき（貸付けの用に供した場合を除く。次項において同じ。）は、その承認地域経済牽引事業の用に供した日を含む事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度並びに第四十二条の十二の七第一項に規定する確認を受けた法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を含む各事業年度を除く。次項において「供用年度」という。）の当該特定事業用機械等の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該特定事業用機械等の普通償却限度額と特別償却限度額（当該特定事業用機械等の取得価額（その特定事業用機械等に係る一の特定地域経済牽引事業施設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事業用機械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。次項において「基準取得価額」という。）に次の各号に掲げる減価償却資産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をいう。）との合計額とする。