Article 11-5Special Depreciation of Assets, etc. for Production Method Innovation Business Activities
第十一条の五（生産方式革新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 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.
青色申告書を提出する個人で農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律（令和六年法律第六十三号）第八条第三項に規定する認定生産方式革新事業者であるものが、同法の施行の日から令和九年三月三十一日までの間に、当該認定生産方式革新事業者として行う同法第二条第三項に規定する生産方式革新事業活動（同法第七条第三項に規定する措置を含む。）の用に供するための次に掲げる機械その他の減価償却資産（以下この項及び次項において「生産方式革新事業活動用資産等」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、又は生産方式革新事業活動用資産等を製作し、若しくは建設して、これを当該個人の当該生産方式革新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生産方式革新事業活動用資産等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、当該生産方式革新事業活動用資産等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、当該生産方式革新事業活動用資産等について同項の規定により計算した償却費の額と次の各号に掲げる生産方式革新事業活動用資産等の区分に応じ当該各号に定め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、当該生産方式革新事業活動用資産等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 equipment, furniture and fixtures, buildings and their associated facilities, and structures constituting the equipment, etc. prescribed in Article 7, paragraph (4), item (i) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity that are stated in the certified production method innovation implementation plan prescribed in Article 8, paragraph (3) of that Act, which are specified by Cabinet Order as contributing remarkably to the improvement of agricultural productivity through the improvement of the efficiency of agricultural work, etc. prescribed in Article 2, paragraph (1) of that Act: the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of their acquisition cost;
農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第八条第三項に規定する認定生産方式革新実施計画に記載された同法第七条第四項第一号に規定する設備等を構成する機械及び装置、器具及び備品、建物及びその附属設備並びに構築物のうち、同法第二条第一項に規定する農作業の効率化等を通じた農業の生産性の向上に著しく資するものとして政令で定めるもの 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
machinery and equipment constituting the equipment, etc. prescribed in Article 7, paragraph (4), item (ii) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity that are stated in the certified production method innovation implementation plan prescribed in Article 8, paragraph (3) of that Act, which are specified by Cabinet Order as contributing particularly to the promotion of the production method innovation business activities prescribed in Article 2, paragraph (3) of that Act carried out by farmers, etc. prescribed in that paragraph pertaining to that certified production method innovation implementation plan: the amount equivalent to 25 percent of their acquisition cost.
農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第八条第三項に規定する認定生産方式革新実施計画に記載された同法第七条第四項第二号に規定する設備等を構成する機械及び装置のうち、当該認定生産方式革新実施計画に係る同法第二条第三項に規定する農業者等が行う同項に規定する生産方式革新事業活動の促進に特に資するものとして政令で定めるもの その取得価額の百分の二十五に相当する金額
The 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)".
第十一条第二項の規定は、前項の規定の適用を受ける生産方式革新事業活動用資産等の償却費の額を計算する場合について準用する。この場合において、同条第二項中「その合計償却限度額」とあるのは、「第十一条の五第一項本文の規定により必要経費に算入することができる償却費の限度額」と読み替えるものとする。
The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding two paragraphs.