①Where an individual who files a blue return and who is a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi), and who falls under a small and medium-sized enterprise prescribed in Article 2, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. that has obtained the certification under Article 56, paragraph (1) or Article 58, paragraph (1) of that Act (hereinafter referred to in this paragraph as "certification") during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. to Contribute to the Continuation of Business Activities of Small and Medium-Sized Enterprises (Act No. 21 of 2019) to March 31, 2027 (hereinafter referred to in this paragraph as a "specified small and medium-sized business operator"), acquires, during the period from the day on which it obtained the certification to the day on which one year has elapsed from that day, machinery and equipment, furniture and fixtures, and building fixtures stated in the certified business continuity strengthening plan, etc. as business continuity enhancement equipment, etc. (meaning business continuity enhancement equipment, etc. prescribed in Article 56, paragraph (2), item (ii), (b) of that Act) pertaining to the business continuity strengthening plan prescribed in Article 56, paragraph (1) of that Act or the collaborative business continuity strengthening plan prescribed in Article 58, paragraph (1) of that Act pertaining to that certification (where a certification of a change under Article 57, paragraph (1) of that Act or a certification of a change under Article 59, paragraph (1) of that Act has been granted, the plan after the change; hereinafter referred to in this paragraph as a "certified business continuity strengthening plan, etc.") (including those acquired or manufactured in connection with improvements made to parts of machinery and equipment or furniture and fixtures or with the execution of work for relocating machinery and equipment or furniture and fixtures, and limited to those of a scale specified by Cabinet Order; hereinafter referred to in this paragraph through paragraph (3) as "specified business continuity enhancement equipment, etc.") that have not been used for business since their manufacture or construction, or manufactures or constructs specified business continuity enhancement equipment, etc., and puts it to use for the business of the specified small and medium-sized business operator (excluding the case where the operator puts to that use specified business continuity enhancement equipment, etc. acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for that specified business continuity enhancement equipment, etc. in calculating the amount of business income of the specified small and medium-sized business operator 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 specified small and medium-sized business operator as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that specified business continuity enhancement equipment, etc. pursuant to the provisions of that paragraph and the amount equivalent to 16 percent of its acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that specified business continuity enhancement equipment, etc. pursuant to the provisions of that paragraph.

②The provisions of Article 11, paragraph (2) apply mutatis mutandis to the calculation of the amount of depreciation allowance for specified business continuity enhancement equipment, 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 11-3, paragraph (1)".

③The provisions of paragraph (1) do not apply to specified business continuity enhancement equipment, etc. that an individual who has received a subsidy or benefit from the national government or a local government, or anything equivalent thereto, for the acquisition, manufacture or construction of specified business continuity enhancement equipment, etc. (hereinafter referred to in this paragraph as a "subsidy, etc.") has acquired, manufactured or constructed with that subsidy, etc. and that conforms to the purpose for which that subsidy, etc. was granted.

④The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of paragraph (1) or paragraph (2).