Article 11-4Special Depreciation of Assets for Environmental Burden Reduction Business Activities, etc.
第十一条の四(環境負荷低減事業活動用資産等の特別償却)
Where 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.
青色申告書を提出する個人で環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律(令和四年法律第三十七号)第十九条第一項又は第二十一条第一項の認定を受けた同法第二条第三項に規定する農林漁業者(当該農林漁業者が団体である場合におけるその構成員等(同項に規定する構成員等をいう。)を含む。)であるものが、同法の施行の日から令和十年三月三十一日までの間に、当該認定に係る次に掲げる機械その他の減価償却資産のうち同条第四項に規定する環境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(政令で定める規模のものに限る。以下この項及び第三項において「環境負荷低減事業活動用資産」という。)でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は環境負荷低減事業活動用資産を製作し、若しくは建設して、これを当該個人の同条第四項に規定する環境負荷低減事業活動又は同法第十五条第二項第三号に規定する特定環境負荷低減事業活動の用に供した場合(所有権移転外リース取引により取得した当該環境負荷低減事業活動用資産をそ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、当該環境負荷低減事業活動用資産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、当該環境負荷低減事業活動用資産について同項の規定により計算した償却費の額とその取得価額の百分の三十二(建物及びその附属設備並びに構築物については、百分の十六)に相当する金額との合計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する。ただし、当該環境負荷低減事業活動用資産の償却費として同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。
machinery and other depreciable assets constituting the equipment, etc. prescribed in Article 19, paragraph (4) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems that are stated in the certified environmental burden reduction business activity implementation plan prescribed in Article 20, paragraph (3) of that Act;
環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第二十条第三項に規定する認定環境負荷低減事業活動実施計画に記載された同法第十九条第四項に規定する設備等を構成する機械その他の減価償却資産
machinery and other depreciable assets constituting the equipment, etc. prescribed in Article 21, paragraph (4), item (i) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems that are stated in the certified specified environmental burden reduction business activity implementation plan prescribed in Article 22, paragraph (3) of that Act.
環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第二十二条第三項に規定する認定特定環境負荷低減事業活動実施計画に記載された同法第二十一条第四項第一号に規定する設備等を構成する機械その他の減価償却資産
Where 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.
青色申告書を提出する個人で環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第三十九条第一項の認定を受けたものが、同法の施行の日から令和十年三月三十一日までの間に、当該認定に係る同法第四十条第三項に規定する認定基盤確立事業実施計画に記載された同法第三十九条第三項第一号に規定する設備等を構成する機械その他の減価償却資産のうち同法第二条第四項に規定する環境負荷の低減を図るために行う取組の効果を著しく高めるものとして政令で定めるもの(以下この項及び次項において「基盤確立事業用資産」という。)でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は基盤確立事業用資産を製作し、若しくは建設して、これを当該個人の同条第五項に規定する基盤確立事業(同項第三号に掲げるものに限る。)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基盤確立事業用資産をそ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、当該基盤確立事業用資産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、当該基盤確立事業用資産について同項の規定により計算した償却費の額とその取得価額の百分の三十二(建物及びその附属設備並びに構築物については、百分の十六)に相当する金額との合計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する。ただし、当該基盤確立事業用資産の償却費として同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。
The 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)".
The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding three paragraphs.
Beyond 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.
前項に定めるもののほか、第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。