Article 52-2Special Provisions on the Calculation of the Depreciation Limit Where There Is a Special Depreciation Shortfall
第五十二条の二（特別償却不足額がある場合の償却限度額の計算の特例）
Where, in the relevant business year, there is a special depreciation shortfall for a depreciable asset held by a corporation to which the provisions of Article 42-6, paragraph (1), Article 42-10, paragraph (1), Article 42-11, paragraph (1), Article 42-11-2, paragraph (1), Article 42-12, paragraph (1), Article 42-12-4, paragraph (1), Article 42-12-6, paragraph (1), Article 42-12-7, paragraph (1) or Articles 43 through 47, or the provisions specified by Cabinet Order as provisions that prescribe special provisions on depreciable assets (referred to in the following paragraph as the "special depreciation provisions"), have been applied, the depreciation limit for that asset for that business year is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the amount obtained by adding the special depreciation shortfall pertaining to that asset to the amount specified by Cabinet Order as the ordinary depreciation limit for that asset.
法人の有する減価償却資産で第四十二条の六第一項、第四十二条の十第一項、第四十二条の十一第一項、第四十二条の十一の二第一項、第四十二条の十二第一項、第四十二条の十二の四第一項、第四十二条の十二の六第一項、第四十二条の十二の七第一項若しくは第四十三条から第四十七条までの規定又は減価償却資産に関する特例を定めている規定として政令で定める規定（次項において「特別償却に関する規定」という。）の適用を受けたものにつき当該事業年度において特別償却不足額がある場合には、当該資産に係る当該事業年度の償却限度額は、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、当該資産の普通償却限度額として政令で定める金額に当該資産に係る特別償却不足額を加算した金額とする。
The special depreciation shortfall prescribed in the preceding paragraph means the shortfall pertaining to the special depreciation limit (meaning, where the amount included in deductible expenses as the depreciation allowance for the asset subject to special depreciation of the corporation in each of those business years is less than the depreciation limit calculated under the special depreciation provisions for that asset subject to special depreciation (where the provisions on extra depreciation specified by Cabinet Order, including Article 45, paragraph (3), are applied, the sum of the ordinary depreciation limit and the special depreciation limit prescribed in those provisions on extra depreciation), the portion of the difference up to the amount reaching that special depreciation limit; the same applies in the following paragraph) of the depreciable asset prescribed in the special depreciation provisions (hereinafter referred to in this Article and the following Article as an "asset subject to special depreciation") that arose in each business year that began within one year before the first day of the relevant business year (limited to each business year where the corporation has continuously filed blue returns up to the relevant business year), excluding the amount included in deductible expenses in calculating the amount of income for each of those business years before the relevant business year. In this case, where the asset subject to special depreciation is a depreciable asset to which the provisions of Article 43-2 have been applied, a final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act other than a blue return is deemed to be a blue return.
前項に規定する特別償却不足額とは、当該事業年度開始の日前一年以内に開始した各事業年度（当該事業年度まで連続して青色申告書の提出をしている場合の各事業年度に限る。）において生じた特別償却に関する規定に規定する減価償却資産（以下この条及び次条において「特別償却対象資産」という。）の特別償却限度額に係る不足額（当該法人の当該各事業年度における当該特別償却対象資産の償却費として損金の額に算入された金額が当該特別償却対象資産の特別償却に関する規定により計算される償却限度額（第四十五条第三項その他の政令で定める割増償却に関する規定の適用を受ける場合には、当該割増償却に関する規定に規定する普通償却限度額と特別償却限度額との合計額）に満たない場合のその差額のうち、当該特別償却限度額に達するまでの金額をいう。次項において同じ。）のうち、当該事業年度前の当該各事業年度の所得の金額の計算上損金の額に算入された金額以外の金額をいう。この場合において、特別償却対象資産が第四十三条の二の規定の適用を受けた減価償却資産であるときは、青色申告書以外の法人税法第二条第三十一号に規定する確定申告書は、青色申告書とみなす。
The provisions of paragraph (1) do not apply where the final returns prescribed in Article 2, item (xxxi) of the Corporation Tax Act for each business year from the business year in which the shortfall pertaining to the special depreciation limit of the asset subject to special depreciation arose to the business year immediately preceding the relevant business year, and the tax return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph, do not have attached to them a written statement concerning the calculation of the depreciation limit for the depreciable asset prescribed in that paragraph.
Where a corporation receives a transfer of an asset subject to special depreciation through a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution (referred to in the following paragraph as a "qualified merger, etc."), if there is a special depreciation shortfall in a merger, etc. for that asset subject to special depreciation in the business year that includes the day on which it received that transfer, the depreciation limit for that asset subject to special depreciation for that business year is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the amount obtained by adding the special depreciation shortfall in a merger, etc. pertaining to that asset subject to special depreciation to the amount specified by Cabinet Order as the ordinary depreciation limit for that asset subject to special depreciation.
The special depreciation shortfall in a merger, etc. prescribed in the preceding paragraph means, where the amount included in deductible expenses as the depreciation allowance for the asset subject to special depreciation in the business year of the merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind pertaining to a qualified merger, etc. that includes the day of that qualified merger, etc. (for a qualified merger, the day preceding the day of that qualified merger, and for a qualified in-kind distribution that constitutes a distribution of all residual assets, the day on which the residual assets pertaining to that qualified in-kind distribution are determined) (where that asset subject to special depreciation was transferred through a qualified company split, qualified capital contribution in kind or qualified in-kind distribution (for a qualified in-kind distribution, excluding a distribution of all residual assets), the amount included in deductible expenses out of the amount entered through accounting as an expense or loss during the period prescribed in Article 31, paragraph (2) of the Corporation Tax Act) is less than the depreciation limit calculated under the special depreciation provisions prescribed in paragraph (1) for that asset subject to special depreciation (where the provisions on extra depreciation specified by Cabinet Order, including Article 45, paragraph (3), are applied, the sum of the ordinary depreciation limit and the special depreciation limit prescribed in those provisions on extra depreciation), the portion of the difference up to the amount reaching the special depreciation limit prescribed in the special depreciation provisions for that asset subject to special depreciation.
前項に規定する合併等特別償却不足額とは、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の当該適格合併等の日（適格合併にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。）を含む事業年度における特別償却対象資産の償却費として損金の額に算入された金額（当該特別償却対象資産が適格分割、適格現物出資又は適格現物分配（適格現物分配にあつては、残余財産の全部の分配を除く。）により移転を受けたものである場合には、法人税法第三十一条第二項に規定する期中損金経理額のうち損金の額に算入された金額）が当該特別償却対象資産の第一項に規定する特別償却に関する規定により計算される償却限度額（第四十五条第三項その他の政令で定める割増償却に関する規定の適用を受ける場合には、当該割増償却に関する規定に規定する普通償却限度額と特別償却限度額との合計額）に満たない場合のその差額のうち、当該特別償却対象資産の特別償却に関する規定に規定する特別償却限度額に達するまでの金額をいう。
The provisions of paragraph (4) do not apply where the tax return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph does not have attached to it a written statement concerning the calculation of the depreciation limit for the asset subject to special depreciation and the special depreciation shortfall in a merger, etc. prescribed in that paragraph.
Beyond what is provided for in paragraph (3) and the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) and paragraph (4) are specified by Cabinet Order.