①If a corporation that files a blue return and that has, during the period from the date of enforcement of the Act Partially Amending the Local Revitalization Act (Act No. 49 of 2015) to March 31, 2028 (referred to as the "designated period" in the following paragraph), obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 17-2, paragraph (1) of that Act (hereinafter referred to as a "plan for developing specified business facilities in areas for improving regional vitality, etc." in this Article), during the period from the date on which it obtained the certification until the date on which three years have elapsed from the day following that date (if the certification is revoked pursuant to the provisions of paragraph (6) of that Article by that date, until the day before the date of the revocation), carries out an acquisition, etc. (meaning acquisition or construction, including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling; the same applies in item (i)) carried out in connection with an acquisition (excluding the acquisition of those that have not been put to use for business since their construction); the same applies in the following paragraph) of buildings and their associated facilities, and structures (limited to those of a scale specified by Cabinet Order; hereinafter referred to as "specified buildings, etc." in this Article) that fall under a specified business facility prescribed in Article 5, paragraph (4), item (v) of that Act (including a child welfare facility for specified business prescribed in that item that is developed together with the new establishment of the specified business facility; hereinafter referred to as a "specified business facility" in this paragraph and item (i) of the following paragraph) set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc., within an area listed in Article 5, paragraph (4), item (v), (a) or (b) of that Act which is set forth in the certified regional revitalization plan prescribed in Article 8, paragraph (1) of that Act (referred to as the "certified regional revitalization plan" in the following paragraph) prepared by the certifying prefectural governor prescribed in Article 17-2, paragraph (1) of that Act who granted the certification (referred to as the "certifying prefectural governor" in the following paragraph) (if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. (if a certification of change under the provisions of Article 17-2, paragraph (4) of that Act has been granted, the plan after the change; hereinafter referred to as the "certified plan for developing specified business facilities in areas for improving regional vitality, etc." in this paragraph) is a plan for developing specified business facilities in areas for improving regional vitality, etc. relating to the project listed in Article 17-2, paragraph (1), item (ii) of that Act (referred to as an "expansion-type plan" in item (i) and the following paragraph), within the area for improving regional vitality prescribed in paragraph (1), item (ii) of that Article), and puts them to use for a business that the corporation conducts (excluding where they are put to use for lending; the same applies in the following paragraph), the depreciation limit of the specified buildings, etc. for the business year that includes the date on which they were put to use for the business (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation; referred to as the "business year of commencement of use" in the following paragraph) is, notwithstanding the provisions of Article 31, paragraph (1) or (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit of the specified buildings, etc. and their special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of the specified buildings, etc. (if the total acquisition cost of the buildings and their associated facilities, and structures that constitute a single specified business facility pertaining to the specified buildings, etc. exceeds 8 billion yen, the amount calculated by multiplying 8 billion yen by the ratio of the acquisition cost of the specified buildings, etc. to that total; referred to as the "base acquisition cost" in the following paragraph) by the rate specified in each of the following items according to the category of specified buildings, etc. listed in that item).

②If a corporation that files a blue return and that has, during the designated period, obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act for a plan for developing specified business facilities in areas for improving regional vitality, etc., during the period from the date on which it obtained the certification until the date on which three years have elapsed from the day following that date (if the certification is revoked pursuant to the provisions of paragraph (6) of that Article by that date, until the day before the date of the revocation), carries out an acquisition, etc. of specified buildings, etc. set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc., within an area listed in Article 5, paragraph (4), item (v), (a) or (b) of that Act which is set forth in the certified regional revitalization plan prepared by the certifying prefectural governor who granted the certification (if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. (if a certification of change under the provisions of Article 17-2, paragraph (4) of that Act has been granted, the plan after the change; hereinafter referred to as the "certified plan for developing specified business facilities in areas for improving regional vitality, etc." in this paragraph) is an expansion-type plan, within the area for improving regional vitality prescribed in Article 17-2, paragraph (1), item (ii) of that Act), and puts them to use for a business that the corporation conducts, and the provisions of the preceding paragraph are not applied to the specified buildings, etc., the sum of the amounts calculated by multiplying the base acquisition cost of the specified buildings, etc. put to use for the business by the rate specified in each of the following items according to the category of specified buildings, etc. listed in that item (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted from the corporation tax before adjustment on the income for the business year of commencement of use (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); the same applies hereinafter in this paragraph). In this case, if the maximum tax credit of the corporation for the business year of commencement of use exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the corporation on the income for that business year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.

③The provisions of paragraph (1) do not apply to specified buildings, etc. acquired by a corporation through a lease transaction without transfer of ownership.

④The provisions of paragraphs (1) and (2) apply only if it is certified, pursuant to the provisions of Cabinet Order, that within the period from the date on which the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act was obtained for the plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. for which the application of those provisions is sought until the end of the business year for which the application of the provisions of paragraph (1) or (2) is sought, the corporation prescribed in those provisions has had no person who separated from service (meaning a person who was an employee (meaning any of the following persons) of the corporation and who separated from service as prescribed in Article 4, paragraph (2) of the Employment Insurance Act for a reason specified by Order of the Ministry of Finance as being attributable to the corporation's circumstances).

⑤The provisions of paragraph (1) apply only if the tax return, etc. has a written statement attached thereto concerning the calculation of the depreciation limit of the specified buildings, etc.

⑥The provisions of paragraph (2) apply only if a document stating the acquisition cost of the specified buildings, etc., the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the tax return, etc. (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the specified buildings, etc. serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the specified buildings, etc. stated in the document attached to the tax return, etc.

⑦The provisions of Article 42-4, paragraphs (23) and (24) apply mutatis mutandis where the provisions of paragraph (2) are applied. In this case, the phrase "paragraphs (1), (4), (7) and (14)" in paragraph (23) of that Article is deemed to be replaced with "Article 42-12, paragraph (2)".

⑧Beyond what is provided for in paragraph (3) through the preceding paragraph, the determination of whether there is any person who separated from service prescribed in paragraph (4) in the case where a corporation seeking the application of the provisions of paragraph (1) or (2) is a merging corporation, a successor corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind, and other necessary matters concerning the application of the provisions of paragraph (1) or (2), are specified by Cabinet Order.