Article 28-2Special Provisions on Inclusion in Necessary Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Business Operators
第二十八条の二（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例）
With regard to depreciable assets that a small and medium sized business operator (meaning a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi) that files blue returns, which is specified by Cabinet Order as one for which consideration needs to be given to the administrative burden; the same applies hereinafter in this paragraph) has acquired, manufactured, or constructed during the period from April 1, 2006 to March 31, 2029 and has used for the operations of that small and medium sized business operator that generate real estate income, business income, or timber income, and whose acquisition cost is less than 400,000 yen (excluding those whose acquisition cost is less than 100,000 yen, those that receive the application of the provisions listed in the items of Article 19, paragraph (1), and any other assets specified by Cabinet Order; referred to in this Article as "low-value depreciable assets"), notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount equivalent to the acquisition cost of those low-value depreciable assets is included in necessary expenses in calculating the amount of real estate income, the amount of business income, or the amount of timber income of that small and medium sized business operator for the year in which they were used for those operations. In this case, where the total acquisition cost of low-value depreciable assets for the year in which that small and medium sized business operator used them for those operations exceeds 3,000,000 yen (where the year in which they were used for those operations is the year that includes the day on which the operations were commenced or the year that includes the day on which the operations were discontinued, for those years, the amount calculated by dividing 3,000,000 yen by 12 and multiplying the result by the number of months of the period during which the operations were conducted in those years; the same applies hereinafter in this paragraph), the amount included is limited to the total acquisition cost of the low-value depreciable assets up to 3,000,000 yen, out of that total acquisition cost.
中小事業者（第十条第八項第六号に規定する中小事業者で青色申告書を提出するもののうち、事務負担に配慮する必要があるものとして政令で定めるものをいう。以下この項において同じ。）が、平成十八年四月一日から令和十一年三月三十一日までの間に取得し、又は製作し、若しくは建設し、かつ、当該中小事業者の不動産所得、事業所得又は山林所得を生ずべき業務の用に供した減価償却資産で、その取得価額が四十万円未満であるもの（その取得価額が十万円未満であるもの及び第十九条第一項各号に掲げる規定の適用を受けるものその他政令で定めるものを除く。以下この条において「少額減価償却資産」という。）については、所得税法第四十九条第一項の規定にかかわらず、当該少額減価償却資産の取得価額に相当する金額を、当該中小事業者のその業務の用に供した年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、必要経費に算入する。この場合において、当該中小事業者のその業務の用に供した年分における少額減価償却資産の取得価額の合計額が三百万円（当該業務の用に供した年がその業務を開始した日の属する年又はその業務を廃止した日の属する年である場合には、これらの年については、三百万円を十二で除し、これにこれらの年において業務を営んでいた期間の月数を乗じて計算した金額。以下この項において同じ。）を超えるときは、その取得価額の合計額のうち三百万円に達するまでの少額減価償却資産の取得価額の合計額を限度とする。
The number of months referred to in the preceding paragraph is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
The provisions of paragraph (1) apply only if a written statement concerning the acquisition cost of the low-value depreciable assets is attached to the final return.
Where the provisions of laws and regulations concerning income tax are applied to low-value depreciable assets to which the provisions of paragraph (1) have been applied, the amount included in necessary expenses in calculating the amount of real estate income, the amount of business income, or the amount of timber income for that year pursuant to the provisions of that paragraph is not included in the acquisition cost of those low-value depreciable assets.
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.