Where an individual who files a blue return and who operates a marine transportation business specified by Cabinet Order (hereinafter referred to in this paragraph as a "specified marine transportation business") acquires, during the period from April 1, 2021 to March 31, 2029, a ship listed in any of the following items among the ships specified by Cabinet Order as contributing to the rationalization of the management of the specified marine transportation business and to the reduction of environmental load (hereinafter referred to in this Article as a "specified ship") that has not been used for business since its manufacture, or manufactures a specified ship, and puts it to use for the individual's specified marine transportation business (excluding the case where the individual puts to that use the specified ship acquired through a lease transaction without transfer of ownership and the case where a person other than an individual specified by Cabinet Order puts it to use for leasing), the amount to be included in necessary expenses as the depreciation allowance for that specified ship in calculating the amount of business income of the individual 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 individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that specified ship pursuant to the provisions of that paragraph and the special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of that specified ship by the percentage specified in each of those items according to the category of ships listed in that item) (referred to in the following paragraph as the "total depreciation limit"); provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that specified ship pursuant to the provisions of paragraph (1) of that Article.
青色申告書を提出する個人で政令で定める海上運送業（以下この項において「特定海上運送業」という。）を営むものが、令和三年四月一日から令和十一年三月三十一日までの間に、特定海上運送業の経営の合理化及び環境への負荷の低減に資するものとして政令で定める船舶のうち次の各号に掲げるもの（以下この条において「特定船舶」という。）でその製作の後事業の用に供されたことのないものを取得し、又は特定船舶を製作して、これを当該個人の特定海上運送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船舶をその用に供した場合又は政令で定める個人以外のものが貸付けの用に供した場合を除く。）には、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該特定船舶の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定船舶について同項の規定により計算した償却費の額と特別償却限度額（当該特定船舶の取得価額に当該各号に掲げる船舶の区分に応じ当該各号に定める割合を乗じて計算した金額をいう。）との合計額（次項において「合計償却限度額」という。）以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該特定船舶の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
an ocean-going ship (meaning a ship that travels between Japan and a foreign country or between foreign countries; hereinafter the same applies in this paragraph) that falls under a ship which, among the specified oceangoing ships prescribed in Article 39-2, paragraph (2), item (ii) of the Marine Transportation Act (Act No. 187 of 1949) (hereinafter referred to in this item and the following item as "specified oceangoing ships") stated in the individual's certified plan for securing ocean-going ships, etc. prescribed in Article 39-5 of that Act (hereinafter referred to in this item and the following item as a "certified plan for securing ocean-going ships, etc."), has been certified, as specified by Order of the Ministry of Finance, to be a ship for Japanese external ship operation business (meaning a specified oceangoing ship to be used for the external ship operation business prescribed in Article 35, paragraph (3), item (v) of that Act operated by a Japanese external ship operator, etc. prescribed in Article 39, paragraph (2), item (iii) of that Act) acquired or manufactured in accordance with that certified plan for securing ocean-going ships, etc.: the percentage specified in each of the following sub-items according to which of the ships listed therein that ocean-going ship falls under:
その個人の海上運送法（昭和二十四年法律第百八十七号）第三十九条の五に規定する認定外航船舶確保等計画（以下この号及び次号において「認定外航船舶確保等計画」という。）に記載された同法第三十九条の二第二項第二号に規定する特定外航船舶（以下この号及び次号において「特定外航船舶」という。）のうち当該認定外航船舶確保等計画に従つて取得し、又は製作された本邦対外船舶運航事業用船舶（同法第三十九条第二項第三号に規定する本邦対外船舶運航事業者等の営む同法第三十五条第三項第五号に規定する対外船舶運航事業の用に供するための特定外航船舶をいう。）であることにつき財務省令で定めるところにより証明がされたものに該当する外航船舶（本邦と外国との間又は外国と外国との間を往来する船舶をいう。以下この項において同じ。） 当該外航船舶が次に掲げる船舶のいずれに該当するかに応じそれぞれ次に定める割合
an advanced vessel (limited to a ship specified by Cabinet Order as that which contributes remarkably to reducing environmental load; referred to in (a) of the following item and (a) of item (iii) as a "specified advanced vessel") stated in the individual's certified advanced vessel introduction plan, etc. prescribed in Article 39-14 of the Marine Transportation Act (limited to one concerning the introduction of advanced vessels (meaning the advanced vessels prescribed in Article 39-10, paragraph (1) of that Act; the same applies in (a))): 30 percent (for a ship that falls under a Japanese ship (meaning a Japanese ship prescribed in Article 1 of the Ship Act (Act No. 46 of 1899); hereinafter the same applies in this paragraph), 32 percent);
a ship other than the ship listed in (a): 27 percent (for a ship that falls under a Japanese ship, 29 percent);
イに掲げる船舶以外の船舶 百分の二十七（日本船舶に該当するものについては、百分の二十九）
an ocean-going ship (excluding the ships listed in the preceding item) that falls under a specified oceangoing ship for which it has been certified, as specified by Order of the Ministry of Finance, that it was acquired or manufactured in accordance with the certified plan for securing ocean-going ships, etc. pertaining to that specified oceangoing ship: the percentage specified in each of the following sub-items according to which of the ships listed therein that ocean-going ship falls under:
特定外航船舶のうちその特定外航船舶に係る認定外航船舶確保等計画に従つて取得し、又は製作されたものであることにつき財務省令で定めるところにより証明がされたものに該当する外航船舶（前号に掲げる船舶を除く。） 当該外航船舶が次に掲げる船舶のいずれに該当するかに応じそれぞれ次に定める割合
a specified advanced vessel: 28 percent (for a ship that falls under a Japanese ship, 30 percent);
a ship other than the ship listed in (a): 25 percent (for a ship that falls under a Japanese ship, 27 percent);
イに掲げる船舶以外の船舶 百分の二十五（日本船舶に該当するものについては、百分の二十七）
an ocean-going ship other than the ships listed in the preceding two items: the percentage specified in each of the following sub-items according to which of the ships listed therein that ocean-going ship falls under:
a specified advanced vessel: 18 percent (for a ship that falls under a Japanese ship, 20 percent);
a ship other than the ship listed in (a): 15 percent (for a ship that falls under a Japanese ship, 17 percent);
イに掲げる船舶以外の船舶 百分の十五（日本船舶に該当するものについては、百分の十七）
a ship other than an ocean-going ship: 16 percent (for a ship specified by Cabinet Order as that which contributes remarkably to reducing environmental load, 18 percent).
外航船舶以外の船舶 百分の十六（環境への負荷の低減に著しく資するものとして政令で定めるものについては、百分の十八）
Where the amount included in necessary expenses as the depreciation allowance for the specified ship pursuant to the provisions of the preceding paragraph is less than its total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for that specified ship in calculating the amount of business income for the year following the year in which it was put to use for the business may, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, be the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for that specified ship pursuant to the provisions of that paragraph and the amount calculated by the individual as necessary expenses, up to the amount of the shortfall.
前項の規定により当該特定船舶の償却費として必要経費に算入した金額がその合計償却限度額に満たない場合には、当該特定船舶を事業の用に供した年の翌年分の事業所得の金額の計算上、当該特定船舶の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定船舶の償却費として同項の規定により必要経費に算入する金額とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。
The provisions of the preceding two paragraphs apply only where the final return contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to those provisions, and has a written statement concerning the calculation of the amount of depreciation allowance for the specified ship attached.