①Where a corporation that files a blue return and that is an environmental health business cooperative (limited to one that is a cooperative with capital contributions) or a small environmental health business cooperative acquires, during the period from April 1, 1991 to March 31, 2027, jointly used facilities (limited to those of a scale specified by Cabinet Order; hereinafter referred to in this paragraph as "jointly used facilities") pertaining to a promotion plan prescribed in Article 56-3, paragraph (1) of the Act on Coordination and Improvement of Environmental Health Industry (Act No. 164 of 1957) that has obtained the certification under that paragraph, that have not been used for business since their manufacture or construction, or manufactures or constructs jointly used facilities, and puts them to use for the corporation's business (excluding the case where the corporation puts to that use jointly used facilities acquired through a lease transaction without transfer of ownership), the depreciation limit for those jointly used facilities for the business year that includes the day on which they were put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for those jointly used facilities and the special depreciation limit (meaning the amount equivalent to 6 percent of the acquisition cost of those jointly used facilities).

②The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied.

①Where a corporation that files a blue return and that 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 (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 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 them to use for the corporation'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 corporation puts to that use assets for environmental burden reduction business activities acquired through a lease transaction without transfer of ownership), the depreciation limit for those assets for environmental burden reduction business activities for the business year that includes the day on which they were put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for those assets for environmental burden reduction business activities and the special depreciation limit (meaning the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of the acquisition cost of those assets for environmental burden reduction business activities).

②Where a corporation that files a blue return and that 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 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 corporation's foundation-establishing business prescribed in paragraph (5) of that Article (limited to that listed in item (iii) of that paragraph) (excluding the case where the corporation puts to that use assets for a foundation-establishing business acquired through a lease transaction without transfer of ownership), the depreciation limit for those assets for a foundation-establishing business for the business year that includes the day on which they were put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for those assets for a foundation-establishing business and the special depreciation limit (meaning the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of the acquisition cost of those assets for a foundation-establishing business).

③The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding two paragraphs are applied.

④Beyond 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.

①Where a corporation that files a blue return and that 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 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 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 corporation (excluding the case where the corporation puts to that use assets, etc. for production method innovation business activities acquired through a lease transaction without transfer of ownership), the depreciation limit for those assets, etc. for production method innovation business activities for the business year that includes the day on which they were put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for those assets, etc. for production method innovation business activities and the special depreciation limit (meaning 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).

②The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied.

①Where a corporation that files a blue return and that has obtained the certification under Article 11, paragraph (1) or Article 16, paragraph (1) of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation (Act No. 41 of 2024) acquires, during the period from the date of enforcement of that Act to March 31, 2028, machinery and equipment and furniture and fixtures constituting the facilities specified in each of the following items that are stated in the plan listed in that item pertaining to that certification (hereinafter referred to in this paragraph as a "certified plan"), which are specified by Cabinet Order as contributing remarkably to the advancement of recycling businesses, etc. prescribed in Article 2, paragraph (2) of that Act (limited to those of a scale specified by Cabinet Order; hereinafter referred to in this paragraph as "equipment for advancing recycling businesses, etc.") that have not been used for business since their manufacture, or manufactures equipment for advancing recycling businesses, etc., and puts it to use for the corporation's designated business (meaning the advanced recycling business prescribed in Article 11, paragraph (1) of that Act or the advanced separation and recovery business prescribed in Article 16, paragraph (1) of that Act; hereinafter the same applies in this paragraph) (excluding the case where the corporation puts to that use equipment for advancing recycling businesses, etc. acquired through a lease transaction without transfer of ownership), the depreciation limit for that equipment for advancing recycling businesses, etc. for the business year that includes the day on which it was put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for that equipment for advancing recycling businesses, etc. and the special depreciation limit (meaning the amount equivalent to 35 percent of the acquisition cost of that equipment for advancing recycling businesses, etc. (where the total acquisition cost of the equipment for advancing recycling businesses, etc. acquired or manufactured to be used for the designated business carried out in accordance with the certified plan exceeds 2 billion yen, the amount calculated by multiplying 2 billion yen by the ratio of the acquisition cost of the equipment for advancing recycling businesses, etc. put to use for that designated business to that total)).

②The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied.

③Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).