①Where a corporation that files a blue return newly establishes or expands, during the period from the date of consent to the construction plan prescribed in Article 5, paragraph (2) of the Act on Advancement of Construction of Cultural and Academic Cities in Kansai Area (Act No. 72 of 1987) to March 31, 2027, facilities for research institutes that meet the requirements specified by Cabinet Order among the cultural and academic research facilities prescribed in Article 2, paragraph (4) of that Act, if the corporation acquires research institute buildings and their associated facilities and machinery and equipment pertaining to that new establishment or expansion (for machinery and equipment, limited to those of a scale specified by Cabinet Order; hereinafter referred to in this paragraph as "research facilities") that have not been used for business since their manufacture or construction, or manufactures or constructs research facilities, and puts them to use for the corporation's business (excluding the case where the corporation puts to that use research facilities acquired through a lease transaction without transfer of ownership), the depreciation limit for those research facilities for the business year that includes the day on which they were put to that use is, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit for those research facilities and the special depreciation limit (meaning the amount equivalent to 12 percent (for buildings and their associated facilities, 6 percent) of the acquisition cost of those research facilities).

②The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied.