①Where an individual who files a blue return and who is a certified export business operator prescribed in Article 38, paragraph (1) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food (Act No. 57 of 2019) acquires, during the period from the date of enforcement of the Act Partially Amending the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food, etc. (Act No. 49 of 2022) to March 31, 2028, machinery and equipment, buildings and their associated facilities, and structures that fall under the facilities prescribed in Article 37, paragraph (3) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food stated in the individual's certified export business plan (meaning the certified export business plan prescribed in paragraph (2) of that Article), which are specified by Cabinet Order as contributing to the rationalization, upgrading or other improvement of the production, manufacture, processing or distribution of agricultural, forestry and fishery products prescribed in Article 2, paragraph (1) of that Act or food prescribed in paragraph (2) of that Article (excluding those used for development research (meaning experimental research specified by Cabinet Order as pertaining to the manufacture of new products or the invention of new technology); hereinafter referred to in this paragraph and the following paragraph as "export business assets"), that have not been used for business since their manufacture or construction, or manufactures or constructs export business assets, and puts them to use for the individual's export business (meaning the export business prescribed in Article 37, paragraph (1) of that Act; hereinafter the same applies in this paragraph) (excluding the case where the individual puts to that export business use export business assets acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those export business assets in calculating the amount of business income for each year that includes a day within five years from the day on which they were put to use for that export business (hereinafter referred to in this paragraph as the "date of commencement of use") (limited to the years for which it has been certified, as specified by Order of the Ministry of Finance, that those export business assets are being used for the export business), notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is, limited to the period within five years from the date of commencement of use (where the certification of that certified export business plan has been revoked pursuant to the provisions of Article 38, paragraph (2) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food, the period from the date of commencement of use to the day on which the certification was revoked) during which they are in that use, the amount calculated by the individual as necessary expenses, up to the amount equivalent to 130 percent (for buildings and their associated facilities and structures, 135 percent) of the amount of depreciation allowance calculated for those export business assets pursuant to the provisions of that paragraph that pertains to that period; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those export business assets pursuant to the provisions of that paragraph.

②Where the amount included in necessary expenses as the depreciation allowance for the export business assets pursuant to the provisions of the preceding paragraph in the year in which the provisions of that paragraph were applied is less than the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of that paragraph for that year, the amount to be included in necessary expenses as the depreciation allowance for those export business assets in calculating the amount of business income for the year following that year may, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act (where the provisions of the preceding paragraph are applied to those export business assets, including the provisions of that paragraph), be the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for those export business assets pursuant to the provisions of Article 49, paragraph (1) of that Act (where the provisions of the preceding paragraph are applied to those export business assets in the year following that year, the amount equivalent to the limit of the depreciation allowance that may be included in necessary expenses pursuant to the provisions of that paragraph for that following year) and the amount calculated by the individual as necessary expenses, up to the amount of the shortfall.

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

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.