Where a corporation that files a blue return acquires, during the period from April 1, 1985 to March 31, 2029, a newly built specified urban renaissance building, or newly builds a specified urban renaissance building, and puts it to use for the corporation's business (excluding the case where the corporation puts to that use the specified urban renaissance building acquired through a lease transaction without transfer of ownership), the depreciation limit for that specified urban renaissance building 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 specified urban renaissance building (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 25 percent (for that pertaining to buildings developed within the area listed in paragraph (3), item (i), 50 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).
青色申告書を提出する法人が、昭和六十年四月一日から令和十一年三月三十一日までの間に、特定都市再生建築物で新築されたものを取得し、又は特定都市再生建築物を新築して、これを当該法人の事業の用に供した場合（所有権移転外リース取引により取得した当該特定都市再生建築物をその用に供した場合を除く。）には、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特定都市再生建築物の償却限度額は、供用日以後五年以内（次項において「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、当該特定都市再生建築物の普通償却限度額（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二十五（第三項第一号に掲げる地域内において整備される建築物に係るものについては、百分の五十）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。
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 a specified urban renaissance building to which the provisions of the preceding paragraph are being applied, and puts it to use for the corporation's business (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 specified urban renaissance building to use), the provisions of that paragraph apply by deeming that the corporation that received the transfer acquired or newly built that specified urban renaissance building on the date of commencement of use referred to in that paragraph and put it to use for the corporation's business 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特定都市再生建築物の移転を受け、これを当該法人の事業（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特定都市再生建築物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特定都市再生建築物を取得し、又は新築して、これを当該供用日に当該法人の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。
The specified urban renaissance building prescribed in the preceding two paragraphs means a building and its associated facilities pertaining to buildings specified by Cabinet Order that are developed, within any of the following areas, through an urban reconstruction project prescribed in Article 20, paragraph (1) of the Act on Special Measures concerning Urban Reconstruction (limited to one that meets the requirements specified by Cabinet Order) carried out based on a certified plan prescribed in Article 25 of the Act on Special Measures concerning Urban Reconstruction (including, for the area listed in item (i), the development plan prescribed in Article 19-10, paragraph (2) of that Act published pursuant to the provisions of Article 19-2, paragraph (11) of that Act and the area plan prescribed in Article 25, paragraph (1) of the National Strategic Special Zones Act that specifies a national strategic private urban renaissance project prescribed in that paragraph for which the certification under that paragraph has been obtained, and, for the area listed in item (ii), that area plan).
the specified urgent urban renewal area prescribed in Article 2, paragraph (5) of the Act on Special Measures concerning Urban Reconstruction;
都市再生特別措置法第二条第五項に規定する特定都市再生緊急整備地域
the urgent urban renewal area prescribed in Article 2, paragraph (3) of the Act on Special Measures concerning Urban Reconstruction (excluding that which falls under the area listed in the preceding item).
都市再生特別措置法第二条第三項に規定する都市再生緊急整備地域（前号に掲げる地域に該当するものを除く。）
The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of paragraph (1) are applied.
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.