①Where a corporation that files a blue return and that is a person engaged in agriculture, forestry or fisheries prescribed in Article 2, paragraph (3) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems (including, where that person engaged in agriculture, forestry or fisheries is an organization, its members, etc. (meaning the members, etc. prescribed in that paragraph)) that has obtained the certification under Article 19, paragraph (1) or Article 21, paragraph (1) of that Act acquires, during the period from the date of enforcement of that Act to March 31, 2028, any of the following machinery or other depreciable assets pertaining to that certification that is specified by Cabinet Order as contributing remarkably to the reduction of environmental burden prescribed in Article 2, paragraph (4) of that Act (limited to that of a scale specified by Cabinet Order; hereinafter referred to in this paragraph as "assets for environmental burden reduction business activities") that has not been used for business since its manufacture or construction, or manufactures or constructs assets for environmental burden reduction business activities, and puts them to use for the corporation's environmental burden reduction business activities prescribed in Article 2, paragraph (4) of that Act or specified environmental burden reduction business activities prescribed in Article 15, paragraph (2), item (iii) of that Act (excluding the case where the corporation puts to that use assets for environmental burden reduction business activities acquired through a lease transaction without transfer of ownership), the depreciation limit for those assets for environmental burden reduction business activities 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 assets for environmental burden reduction business activities and the special depreciation limit (meaning the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of the acquisition cost of those assets for environmental burden reduction business activities).

②Where a corporation that files a blue return and that has obtained the certification under Article 39, paragraph (1) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems acquires, during the period from the date of enforcement of that Act to March 31, 2028, machinery or other depreciable assets constituting the equipment, etc. prescribed in Article 39, paragraph (3), item (i) of that Act that are stated in the certified foundation-establishing business implementation plan prescribed in Article 40, paragraph (3) of that Act pertaining to that certification, which are specified by Cabinet Order as remarkably enhancing the effect of the efforts made to reduce environmental burden prescribed in Article 2, paragraph (4) of that Act (hereinafter referred to in this paragraph as "assets for a foundation-establishing business"), that have not been used for business since their manufacture or construction, or manufactures or constructs assets for a foundation-establishing business, and puts them to use for the corporation's foundation-establishing business prescribed in paragraph (5) of that Article (limited to that listed in item (iii) of that paragraph) (excluding the case where the corporation puts to that use assets for a foundation-establishing business acquired through a lease transaction without transfer of ownership), the depreciation limit for those assets for a foundation-establishing business 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 assets for a foundation-establishing business and the special depreciation limit (meaning the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of the acquisition cost of those assets for a foundation-establishing business).

③The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding two paragraphs are applied.

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.