Article 44-2Special Depreciation of Specified Business Continuity Enhancement Equipment, etc.
第四十四条の二（特定事業継続力強化設備等の特別償却）
Where a corporation that files a blue return and that is a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) (excluding one that falls under an excluded business operator prescribed in item (viii) of that paragraph or a group tax sharing excluded business operator prescribed in item (viii)-2 of that paragraph) or a corporation specified by Cabinet Order as equivalent thereto, and that falls under a small and medium-sized enterprise prescribed in Article 2, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. that has obtained the certification under Article 56, paragraph (1) or Article 58, paragraph (1) of that Act (hereinafter referred to in this paragraph as "certification") during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. to Contribute to the Continuation of Business Activities of Small and Medium-Sized Enterprises (Act No. 21 of 2019) to March 31, 2027 (hereinafter referred to in this paragraph as a "specified small and medium sized enterprise, etc."), acquires, during the period from the day on which it obtained the certification to the day on which one year has elapsed from that day, machinery and equipment, furniture and fixtures, and building fixtures stated in the certified business continuity strengthening plan, etc. as business continuity enhancement equipment, etc. (meaning business continuity enhancement equipment, etc. prescribed in Article 56, paragraph (2), item (ii), (b) of that Act) pertaining to the business continuity strengthening plan prescribed in Article 56, paragraph (1) of that Act or the collaborative business continuity strengthening plan prescribed in Article 58, paragraph (1) of that Act pertaining to that certification (where a certification of a change under Article 57, paragraph (1) of that Act or a certification of a change under Article 59, paragraph (1) of that Act has been granted, the plan after the change; hereinafter referred to in this paragraph as a "certified business continuity strengthening plan, etc.") (including those acquired or manufactured in connection with improvements made to parts of machinery and equipment or furniture and fixtures or with the execution of work for relocating machinery and equipment or furniture and fixtures, and limited to those of a scale specified by Cabinet Order; hereinafter referred to in this paragraph and the following paragraph as "specified business continuity enhancement equipment, etc.") that have not been used for business since their manufacture or construction, or manufactures or constructs specified business continuity enhancement equipment, etc., and puts it to use for the business of the specified small and medium sized enterprise, etc. (excluding the case where it puts to that use specified business continuity enhancement equipment, etc. acquired through a lease transaction without transfer of ownership), the depreciation limit for that specified business continuity enhancement equipment, etc. for the business year that includes the day on which it was 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 that specified business continuity enhancement equipment, etc. and the special depreciation limit (meaning the amount equivalent to 16 percent of the acquisition cost of that specified business continuity enhancement equipment, etc.).
青色申告書を提出する法人で第四十二条の四第十九項第七号に規定する中小企業者（同項第八号に規定する適用除外事業者又は同項第八号の二に規定する通算適用除外事業者に該当するものを除く。）又はこれに準ずるものとして政令で定める法人であるもののうち中小企業の事業活動の継続に資するための中小企業等経営強化法等の一部を改正する法律（令和元年法律第二十一号）の施行の日から令和九年三月三十一日までの間に中小企業等経営強化法第五十六条第一項又は第五十八条第一項の認定（以下この項において「認定」という。）を受けた同法第二条第一項に規定する中小企業者に該当するもの（以下この項において「特定中小企業者等」という。）が、その認定を受けた日から同日以後一年を経過する日までの間に、その認定に係る同法第五十六条第一項に規定する事業継続力強化計画若しくは同法第五十八条第一項に規定する連携事業継続力強化計画（同法第五十七条第一項の規定による変更の認定又は同法第五十九条第一項の規定による変更の認定があつたときは、その変更後のもの。以下この項において「認定事業継続力強化計画等」という。）に係る事業継続力強化設備等（同法第五十六条第二項第二号ロに規定する事業継続力強化設備等をいう。）として当該認定事業継続力強化計画等に記載された機械及び装置、器具及び備品並びに建物附属設備（機械及び装置並びに器具及び備品の部分について行う改良又は機械及び装置並びに器具及び備品の移転のための工事の施行に伴つて取得し、又は製作するものを含み、政令で定める規模のものに限る。以下この項及び次項において「特定事業継続力強化設備等」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、又は特定事業継続力強化設備等を製作し、若しくは建設して、これを当該特定中小企業者等の事業の用に供した場合（所有権移転外リース取引により取得した当該特定事業継続力強化設備等をその用に供した場合を除く。）には、その用に供した日を含む事業年度の当該特定事業継続力強化設備等の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該特定事業継続力強化設備等の普通償却限度額と特別償却限度額（当該特定事業継続力強化設備等の取得価額の百分の十六に相当する金額をいう。）との合計額とする。
The provisions of the preceding paragraph do not apply to specified business continuity enhancement equipment, etc. that a corporation which has received a grant of a subsidy or benefit from the State or a local government, or anything equivalent thereto (hereinafter referred to in this paragraph as a "subsidy, etc."), to be appropriated for the acquisition or manufacture or construction of specified business continuity enhancement equipment, etc. has acquired, manufactured or constructed with that subsidy, etc., and that conforms to the purpose of the grant of that subsidy, etc.
前項の規定は、特定事業継続力強化設備等の取得又は製作若しくは建設に充てるための国又は地方公共団体の補助金又は給付金その他これらに準ずるもの（以下この項において「補助金等」という。）の交付を受けた法人が、当該補助金等をもつて取得し、又は製作し、若しくは建設した当該補助金等の交付の目的に適合した特定事業継続力強化設備等については、適用しない。
The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of paragraph (1) are applied.