Article 67-5Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Enterprises, etc.
第六十七条の五（中小企業者等の少額減価償却資産の取得価額の損金算入の特例）
Where a small and medium sized enterprise, etc. (meaning a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) (excluding one that falls under an excluded business operator prescribed in item (viii) of that paragraph) or an agricultural cooperative, etc. prescribed in item (ix) of that paragraph that files a blue return (limited to one specified by Cabinet Order as one for which consideration needs to be given to the administrative burden, and excluding a group tax sharing corporation and, of those that fall under a specified business operator, etc. prescribed in Article 42-12-4, paragraph (1) that has received the specified certification prescribed in that paragraph, one whose specified management capacity improvement plan prescribed in that paragraph pertaining to that specified certification states the depreciable assets listed in item (ii) of that paragraph); hereinafter the same applies in this paragraph) holds depreciable assets that it has acquired, manufactured or constructed during the period from April 1, 2006 to March 31, 2029 and has used for the business of that small and medium sized enterprise, etc., and whose acquisition cost is less than 400,000 yen (excluding those whose acquisition cost is less than 100,000 yen, those that receive the application of the provisions listed in the items of Article 53, paragraph (1), and any other assets specified by Cabinet Order; hereinafter referred to as "low-value depreciable assets" in this Article), if it has carried out accounting as an expense or loss for an amount equivalent to the acquisition cost of those low-value depreciable assets in the business year that includes the day on which it used them for the business of that small and medium sized enterprise, etc., the amount for which it carried out that accounting as an expense or loss is included in deductible expenses in calculating the amount of income for that business year. In this case, where the total acquisition cost of low-value depreciable assets of that small and medium sized enterprise, etc. in that business year exceeds 3,000,000 yen (where that business year is less than one year, the amount calculated by dividing 3,000,000 yen by 12 and multiplying the result by the number of months in that business year; hereinafter the same applies in this paragraph), the amount included is limited to the total acquisition cost of the low-value depreciable assets up to 3,000,000 yen, out of that total acquisition cost.
中小企業者等（第四十二条の四第十九項第七号に規定する中小企業者（同項第八号に規定する適用除外事業者に該当するものを除く。）又は同項第九号に規定する農業協同組合等で、青色申告書を提出するもの（事務負担に配慮する必要があるものとして政令で定めるものに限るものとし、通算法人及び第四十二条の十二の四第一項に規定する特定認定を受けた同項に規定する特定事業者等に該当するもののうち当該特定認定に係る同項に規定する特定経営力向上計画に同項第二号に掲げる減価償却資産が記載されているものを除く。）をいう。以下この項において同じ。）が、平成十八年四月一日から令和十一年三月三十一日までの間に取得し、又は製作し、若しくは建設し、かつ、当該中小企業者等の事業の用に供した減価償却資産で、その取得価額が四十万円未満であるもの（その取得価額が十万円未満であるもの及び第五十三条第一項各号に掲げる規定の適用を受けるものその他政令で定めるものを除く。以下この条において「少額減価償却資産」という。）を有する場合において、当該少額減価償却資産の取得価額に相当する金額につき当該中小企業者等の事業の用に供した日を含む事業年度において損金経理をしたときは、その損金経理をした金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該中小企業者等の当該事業年度における少額減価償却資産の取得価額の合計額が三百万円（当該事業年度が一年に満たない場合には、三百万円を十二で除し、これに当該事業年度の月数を乗じて計算した金額。以下この項において同じ。）を超えるときは、その取得価額の合計額のうち三百万円に達するまでの少額減価償却資産の取得価額の合計額を限度とする。
The number of months referred to in the preceding paragraph is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
The provisions of paragraph (1) apply only if a written statement concerning the acquisition cost of the low-value depreciable assets to which the provisions of that paragraph are applied is attached to the final return, etc.
Where the provisions of laws and regulations concerning corporation tax are applied to low-value depreciable assets to which the provisions of paragraph (1) have been applied, the amount included in deductible expenses in calculating the amount of income for each business year pursuant to the provisions of that paragraph is not included in the acquisition cost of those low-value depreciable assets.
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.