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).

①Where an individual who files a blue return and who is a person engaged in agriculture, forestry or fisheries prescribed in Article 2, paragraph (3) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems (Act No. 37 of 2022) (including, where that person engaged in agriculture, forestry or fisheries is an organization, its members, etc. (meaning the members, etc. prescribed in that paragraph)) that has obtained the certification under Article 19, paragraph (1) or Article 21, paragraph (1) of that Act acquires, during the period from the date of enforcement of that Act to March 31, 2028, any of the following machinery or other depreciable assets pertaining to that certification that is specified by Cabinet Order as contributing remarkably to the reduction of environmental burden prescribed in Article 2, paragraph (4) of that Act (limited to that of a scale specified by Cabinet Order; hereinafter referred to in this paragraph and paragraph (3) as "assets for environmental burden reduction business activities") that has not been used for business since its manufacture or construction, or manufactures or constructs assets for environmental burden reduction business activities, and puts it to use for the individual's environmental burden reduction business activities prescribed in Article 2, paragraph (4) of that Act or specified environmental burden reduction business activities prescribed in Article 15, paragraph (2), item (iii) of that Act (excluding the case where the individual puts to that use assets for environmental burden reduction business activities acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those assets for environmental burden reduction business activities in calculating 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 assets for environmental burden reduction business activities pursuant to the provisions of that paragraph and the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of their acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those assets for environmental burden reduction business activities pursuant to the provisions of that paragraph.

②Where an individual who files a blue return and who has obtained the certification under Article 39, paragraph (1) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems acquires, during the period from the date of enforcement of that Act to March 31, 2028, machinery or other depreciable assets constituting the equipment, etc. prescribed in Article 39, paragraph (3), item (i) of that Act that are stated in the certified foundation-establishing business implementation plan prescribed in Article 40, paragraph (3) of that Act pertaining to that certification, which are specified by Cabinet Order as remarkably enhancing the effect of the efforts made to reduce environmental burden prescribed in Article 2, paragraph (4) of that Act (hereinafter referred to in this paragraph and the following paragraph as "assets for a foundation-establishing business"), that have not been used for business since their manufacture or construction, or manufactures or constructs assets for a foundation-establishing business, and puts them to use for the individual's foundation-establishing business prescribed in Article 2, paragraph (5) of that Act (limited to that listed in item (iii) of that paragraph) (excluding the case where the individual puts to that use assets for a foundation-establishing business acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those assets for a foundation-establishing business in calculating 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 assets for a foundation-establishing business pursuant to the provisions of that paragraph and the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of their acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those assets for a foundation-establishing business pursuant to the provisions of that paragraph.

③The provisions of Article 11, paragraph (2) apply mutatis mutandis to the calculation of the amount of depreciation allowance for assets for environmental burden reduction business activities subject to the provisions of paragraph (1) or assets for a foundation-establishing business 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 11-4, paragraph (1) or paragraph (2)".

④The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding three paragraphs.

⑤Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.

①Where an individual who files a blue return and who is a certified production method innovation business operator prescribed in Article 8, paragraph (3) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity (Act No. 63 of 2024) acquires, during the period from the date of enforcement of that Act to March 31, 2027, any of the following machinery or other depreciable assets to be used for the production method innovation business activities prescribed in Article 2, paragraph (3) of that Act (including the measures prescribed in Article 7, paragraph (3) of that Act) carried out as that certified production method innovation business operator (hereinafter referred to in this paragraph and the following paragraph as "assets, etc. for production method innovation business activities") that have not been used for business since their manufacture or construction, or manufactures or constructs assets, etc. for production method innovation business activities, and puts them to use for those production method innovation business activities of the individual (excluding the case where the individual puts to that use assets, etc. for production method innovation business activities acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those assets, etc. for production method innovation business activities in calculating 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 assets, etc. for production method innovation business activities pursuant to the provisions of that paragraph and the amount specified in each of the following items according to the category of assets, etc. for production method innovation business activities listed in 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 assets, etc. for production method innovation business activities 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 assets, etc. for production method innovation business activities 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 11-5, paragraph (1)".

③The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding two paragraphs.