Article 11-2Special Depreciation of Substitute Assets for Disaster-Damaged Assets, etc.
第十一条の二（被災代替資産等の特別償却）
Where an individual, during the period from the specified extraordinary Disaster occurrence date referred to in Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996) (hereinafter referred to in this paragraph as the "specified extraordinary Disaster occurrence date") pertaining to an extraordinary disaster designated as a specified extraordinary Disaster pursuant to the provisions of that paragraph (hereinafter referred to in this paragraph as a "specified extraordinary Disaster") to the day on which five years have elapsed from the day following that specified extraordinary Disaster occurrence date, carries out the acquisition, etc. (meaning acquisition or manufacture or construction; hereinafter the same applies in this paragraph) of a depreciable asset listed in the left-hand column of an item of the following table that falls under an asset specified by Cabinet Order as a replacement for a building (including its associated facilities; hereinafter the same applies in this paragraph), structure, or machinery and equipment that has become unable to be put to use for the individual's business (including that specified by Cabinet Order as equivalent to a business; hereinafter the same applies in this paragraph) due to that specified extraordinary Disaster, and puts it to use for the individual's business (for machinery and equipment, excluding use for leasing) (excluding the case where the individual puts to use for that business a depreciable asset listed in that column that was acquired through a lease transaction without transfer of ownership), or carries out the acquisition, etc. of a depreciable asset listed in that column and puts it to use for the individual's business (for machinery and equipment, excluding use for leasing) within the disaster-stricken district (meaning the district of land that was used as the site of buildings or structures that became unable to be put to use for business or residence due to that specified extraordinary Disaster and for attached facilities used for business integrally with those buildings or structures) and the district of land used integrally with and incidental to the land in that disaster-stricken district (excluding the case where the individual puts to use for that business a depreciable asset listed in that column that was acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those depreciable assets (hereinafter referred to in this Article as "substitute assets for disaster-damaged assets, etc.") in calculating the amount of real estate income or the amount of business income of the individual for the year that includes the day on which they were 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 substitute assets for disaster-damaged assets, etc. pursuant to the provisions of that paragraph and the special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of those substitute assets for disaster-damaged assets, etc. by the percentage listed in the middle column of the relevant item of that table according to the category of depreciable asset listed in the left-hand column of that item (or, where the individual is a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi), the percentage listed in the right-hand 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 those substitute assets for disaster-damaged assets, etc. pursuant to the provisions of Article 49, paragraph (1) of that Act.
| Asset | Percentage | Percentage |
| (i) Buildings or structures (including the extended portion of an extended building or structure) that have not been used for business since their construction | 15 percent (for those acquired or constructed on or after the day on which three years have elapsed counting from the day following that specified extraordinary Disaster occurrence date (hereinafter referred to in this table as the "day three years after the disaster"), 10 percent) | 18 percent (for those acquired or constructed on or after the day three years after the disaster, 12 percent) |
| (ii) Machinery and equipment that have not been used for business since their manufacture | 30 percent (for those acquired or manufactured on or after the day three years after the disaster, 20 percent) | 36 percent (for those acquired or manufactured on or after the day three years after the disaster, 24 percent) |
個人が、特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律（平成八年法律第八十五号）第二条第一項の規定により特定非常災害として指定された非常災害（以下この項において「特定非常災害」という。）に係る同条第一項の特定非常災害発生日（以下この項において「特定非常災害発生日」という。）から当該特定非常災害発生日の翌日以後五年を経過する日までの間に、次の表の各号の上欄に掲げる減価償却資産で当該特定非常災害に基因して当該個人の事業（事業に準ずるものとして政令で定めるものを含む。以下この項において同じ。）の用に供することができなくなつた建物（その附属設備を含む。以下この項において同じ。）、構築物若しくは機械及び装置に代わるものとして政令で定めるものに該当するものの取得等（取得又は製作若しくは建設をいう。以下この項において同じ。）をして、これを当該個人の事業の用（機械及び装置にあつては、貸付けの用を除く。）に供した場合（所有権移転外リース取引により取得した同欄に掲げる減価償却資産をその事業の用に供した場合を除く。）又は同欄に掲げる減価償却資産の取得等をして、これを被災区域（当該特定非常災害に基因して事業又は居住の用に供することができなくなつた建物又は構築物の敷地及び当該建物又は構築物と一体的に事業の用に供される附属施設の用に供されていた土地の区域をいう。）及び当該被災区域である土地に付随して一体的に使用される土地の区域内において当該個人の事業の用（機械及び装置にあつては、貸付けの用を除く。）に供した場合（所有権移転外リース取引により取得した同欄に掲げる減価償却資産をその事業の用に供した場合を除く。）には、その用に供した日の属する年における当該個人の不動産所得の金額又は事業所得の金額の計算上、これらの減価償却資産（以下この条において「被災代替資産等」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、当該被災代替資産等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（当該被災代替資産等の取得価額に同表の各号の上欄に掲げる減価償却資産の区分に応じ当該各号の中欄に掲げる割合（当該個人が第十条第八項第六号に規定する中小事業者である場合には、当該各号の下欄に掲げる割合）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、当該被災代替資産等の償却費として同法第四十九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。
| 資産 | 割合 | 割合 |
| 一 建物又は構築物（増築された建物又は構築物のその増築部分を含む。）で、その建設の後事業の用に供されたことのないもの | 百分の十五（当該特定非常災害発生日の翌日から起算して三年を経過した日（以下この表において「発災後三年経過日」という。）以後に取得又は建設をしたものについては、百分の十） | 百分の十八（発災後三年経過日以後に取得又は建設をしたものについては、百分の十二） |
| 二 機械及び装置でその製作の後事業の用に供されたことのないもの | 百分の三十（発災後三年経過日以後に取得又は製作をしたものについては、百分の二十） | 百分の三十六（発災後三年経過日以後に取得又は製作をしたものについては、百分の二十四） |
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the calculation of the amount of depreciation allowance for substitute assets for disaster-damaged assets, 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 paragraph (1) of the following Article".
The provisions of the preceding two paragraphs apply only where the final return contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to those provisions, and has a written statement concerning the calculation of the amount of depreciation allowance for the substitute assets for disaster-damaged assets, etc. attached.
Even where no final return has been filed, or where a final return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file or for the absence of the statement or attachment, the district director may apply the provisions of paragraph (1) or paragraph (2), but only where a document containing that statement and the written statement referred to in that paragraph have been submitted.