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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 1-2 Special Tax Credits and Special Provisions on Depreciation (Article 45)

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

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Article 45第四十五条

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 45, paragraph (1)

Where a corporation that files a blue return and that 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 area 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 corporation 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 area (excluding those subject to the provisions of another item of that table; hereinafter referred to in this paragraph as "industrial machinery, etc."), and puts them to use for that business of the corporation within that area (excluding the case where the corporation puts to that use industrial machinery, etc. acquired through a lease transaction without transfer of ownership), the depreciation limit for that industrial machinery, etc. for the business year that includes the day on which it was put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for that industrial machinery, etc. and the special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of that industrial machinery, etc. (where the total acquisition cost of those constituting a single unit of production or similar equipment exceeds 2 billion yen, the amount calculated by multiplying 2 billion yen by the ratio of the acquisition cost of that industrial machinery, etc. to the total acquisition cost of the industrial machinery, etc. constituting that single unit of production or similar equipment) by the percentage listed in the fifth column of that item).

Business operator	Area	Business	Asset	Percentage
(i) Certified business operator prescribed in Article 36 of the Act on Special Measures for the Promotion and Development of Okinawa	The area 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 area 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 area of the district 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 district 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法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法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、その用に供した日を含む事業年度の当該工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、当該工業用機械等の普通償却限度額と特別償却限度額（当該工業用機械等の取得価額（一の生産等設備を構成するものの取得価額の合計額が二十億円を超える場合には、二十億円に当該工業用機械等の取得価額が当該一の生産等設備を構成する工業用機械等の取得価額の合計額のうちに占める割合を乗じて計算した金額）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をいう。）との合計額とする。

事業者	区域	事業	資産	割合
一　沖縄振興特別措置法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 45, paragraph (2)

Where a corporation that 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 up to 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") (for a corporation other than a small or medium-scale corporation specified by Cabinet Order (excluding one that falls under an excluded business operator prescribed in Article 42-4, paragraph (19), item (viii) or a group tax sharing excluded business operator prescribed in item (viii)-2 of that paragraph; referred to in the following paragraph as a "small or medium-scale corporation"), limited to the case where it carries out the acquisition, etc. of that equipment pertaining to a new establishment or expansion), if the corporation puts the equipment for which it carried out the acquisition, etc. to use for the corporation'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 depreciation limit 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 as "hotel business buildings, etc.") for the business year that includes the day on which it was put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for those hotel business buildings, etc. and the special depreciation limit (meaning the amount equivalent to 8 percent of the acquisition cost of those hotel business buildings, etc. (where the total acquisition cost of those constituting a single unit of production or similar equipment exceeds 1 billion yen, the amount calculated by multiplying 1 billion yen by the ratio of the acquisition cost of those hotel business buildings, etc. to the total acquisition cost of the hotel business buildings, etc. constituting that single unit of production or similar equipment)).

青色申告書を提出する法人が、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。以下第四項までにおいて同じ。）をする場合（政令で定める中小規模法人（第四十二条の四第十九項第八号に規定する適用除外事業者又は同項第八号の二に規定する通算適用除外事業者に該当するものを除く。次項において「中小規模法人」という。）以外の法人にあつては、新設又は増設に係る当該設備の取得等をする場合に限る。）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法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、その用に供した日を含む事業年度の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。以下この項において「旅館業用建物等」という。）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、当該旅館業用建物等の普通償却限度額と特別償却限度額（当該旅館業用建物等の取得価額（一の生産等設備を構成するものの取得価額の合計額が十億円を超える場合には、十億円に当該旅館業用建物等の取得価額が当該一の生産等設備を構成する旅館業用建物等の取得価額の合計額のうちに占める割合を乗じて計算した金額）の百分の八に相当する金額をいう。）との合計額とする。

Article 45, paragraph (3)

Where a corporation that 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 (for a corporation other than a small or medium-scale corporation, limited to the case where it carries out the acquisition, etc. of that equipment pertaining to a new establishment or expansion), if the corporation puts the equipment for which it carried out the acquisition, etc. (excluding that subject to the provisions of the preceding two paragraphs or of another item of that table) to use for the corporation'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 depreciation limit 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.") for each business year that includes a day within five years from the day on which it was put to that use (hereinafter referred to in this paragraph as the "date of commencement of use") is, limited to the period within five years from the date of commencement of use (referred to in the following paragraph as the "period of use") during which it is in that use, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act (where the provisions of Article 52-2 are applied, including the provisions of that Article), the sum of the ordinary depreciation limit for that industrial promotion machinery, etc. (where the provisions of Article 52-2 are applied, the amount specified by Cabinet Order prescribed in paragraph (1) or paragraph (4) of that Article) and the special depreciation limit (meaning the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 48 percent) of that ordinary depreciation limit) (where the provisions of Article 52-2 are applied, the amount obtained by adding the amount equivalent to the special depreciation shortfall prescribed in paragraph (1) of that Article or the special depreciation shortfall in a merger, etc. prescribed in paragraph (4) of that Article).

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 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, 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, 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法人が、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（中小規模法人以外の法人にあつては、新設又は増設に係る当該設備の取得等をする場合に限る。）において、その取得等をした設備（前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法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（以下この項において「供用日」という。）以後五年以内の日を含む各事業年度の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。）の償却限度額は、供用日以後五年以内（同項において「供用期間」という。）でその用に供している期間に限り、法人税法第三十一条第一項又は第二項の規定（第五十二条の二の規定の適用を受ける場合には、同条の規定を含む。）にかかわらず、当該産業振興機械等の普通償却限度額（第五十二条の二の規定の適用を受ける場合には、同条第一項又は第四項に規定する政令で定める金額）と特別償却限度額（当該普通償却限度額の百分の三十二（建物及びその附属設備並びに構築物については、百分の四十八）に相当する金額をいう。）との合計額（第五十二条の二の規定の適用を受ける場合には、同条第一項に規定する特別償却不足額又は同条第四項に規定する合併等特別償却不足額に相当する金額を加算した金額）とする。

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 45, paragraph (4)

Where a corporation that files a blue return receives, through a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution (hereinafter referred to in this paragraph as a "qualified merger, etc."), a transfer of industrial promotion machinery, etc. to which the provisions of the preceding paragraph are being applied, and puts it to use for the corporation's business listed in the middle column of an item of the table in that paragraph (limited to the same business as the business for which the merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind pertaining to that qualified merger, etc. had put that industrial promotion machinery, etc. to use), the provisions of that paragraph apply by deeming that the corporation that received the transfer carried out the acquisition, etc. of that industrial promotion machinery, etc. on the date of commencement of use referred to in that paragraph and put it to use for the corporation's business listed in the middle column of that item on that date of commencement of use. In this case, the period during which it is in that use prescribed in that paragraph is the period, within the period from the day of that transfer to the last day of the period of use, during which that corporation itself has it in that use.

青色申告書を提出する法人が、適格合併、適格分割、適格現物出資又は適格現物分配（以下この項において「適格合併等」という。）により前項の規定の適用を受けている産業振興機械等の移転を受け、これを当該法人の同項の表の各号の中欄に掲げる事業（当該適格合併等に係る被合併法人、分割法人、現物出資法人又は現物分配法人が当該産業振興機械等をその用に供していた事業と同一の事業に限る。）の用に供した場合には、当該移転を受けた法人が同項の供用日に当該産業振興機械等の取得等をして、これを当該供用日に当該法人の当該各号の中欄に掲げる事業の用に供したものとみなして、同項の規定を適用する。この場合において、同項に規定するその用に供している期間は、当該移転の日から供用期間の末日までの期間内で当該法人自らがその用に供している期間とする。

Article 45, paragraph (5)

The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of paragraphs (1) through (3) are applied.

第四十三条第二項の規定は、第一項から第三項までの規定を適用する場合について準用する。

Article 45, paragraph (6)

Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (2) through (4) are specified by Cabinet Order.

前項に定めるもののほか、第二項から第四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 45第四十五条