Where a corporation that files a blue return and that operates a medical and health care business acquires, during the period from April 1, 1979 to March 31, 2027, medical machinery and equipment and furniture and fixtures (limited to those of a scale specified by Cabinet Order) that are specified by Cabinet Order as contributing to the provision of advanced medical care or as being state-of-the-art (hereinafter referred to in this paragraph as "medical equipment") that have not been used for business since their manufacture, or manufactures medical equipment, and puts it to use for the medical and health care business operated by the corporation (excluding the case where the corporation puts to that use medical equipment acquired through a lease transaction without transfer of ownership), the depreciation limit for that medical equipment 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 medical equipment and the special depreciation limit (meaning the amount equivalent to 12 percent of the acquisition cost of that medical equipment).
青色申告書を提出する法人で医療保健業を営むものが、昭和五十四年四月一日から令和九年三月三十一日までの間に、医療用の機械及び装置並びに器具及び備品（政令で定める規模のものに限る。）のうち、高度な医療の提供に資するもの若しくは先進的なものとして政令で定めるもの（以下この項において「医療用機器」という。）でその製作の後事業の用に供されたことのないものを取得し、又は医療用機器を製作して、これを当該法人の営む医療保健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医療用機器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医療用機器の償却限度額は、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、当該医療用機器の普通償却限度額と特別償却限度額（当該医療用機器の取得価額の百分の十二に相当する金額をいう。）との合計額とする。
Where a corporation that files a blue return and that operates a medical and health care business acquires, during the period from April 1, 2019 to March 31, 2027, furniture and fixtures (including medical machinery and equipment) and software (limited to those of a scale specified by Cabinet Order) that are specified by Cabinet Order as necessary for taking measures that contribute to securing medical professionals, such as shortening the working hours of physicians and other medical professionals necessary for securing the medical care provision system prescribed in Article 30-3, paragraph (1) of the Medical Care Act (excluding those subject to the provisions of the preceding paragraph; hereinafter referred to in this paragraph as "equipment for shortening working hours, etc.") that have not been used for business since their manufacture, or manufactures equipment for shortening working hours, etc., and puts it to use for the medical and health care business operated by the corporation (excluding the case where the corporation puts to that use equipment for shortening working hours, etc. acquired through a lease transaction without transfer of ownership), the depreciation limit for that equipment for shortening working hours, 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 equipment for shortening working hours, etc. and the special depreciation limit (meaning the amount equivalent to 15 percent of the acquisition cost of that equipment for shortening working hours, etc.).
青色申告書を提出する法人で医療保健業を営むものが、平成三十一年四月一日から令和九年三月三十一日までの間に、器具及び備品（医療用の機械及び装置を含む。）並びにソフトウエア（政令で定める規模のものに限る。）のうち、医療法第三十条の三第一項に規定する医療提供体制の確保に必要な医師その他の医療従事者の勤務時間の短縮その他の医療従事者の確保に資する措置を講ずるために必要なものとして政令で定めるもの（前項の規定の適用を受けるものを除く。以下この項において「勤務時間短縮用設備等」という。）でその製作の後事業の用に供されたことのないものを取得し、又は勤務時間短縮用設備等を製作して、これを当該法人の営む医療保健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勤務時間短縮用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勤務時間短縮用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、当該勤務時間短縮用設備等の普通償却限度額と特別償却限度額（当該勤務時間短縮用設備等の取得価額の百分の十五に相当する金額をいう。）との合計額とする。
Where a corporation that files a blue return and that operates a medical and health care business carries out, during the period from April 1, 2019 to March 31, 2027, within a regional vision area, etc. prescribed in Article 30-14, paragraph (1) of the Medical Care Act pertaining to the medical care plan prescribed in Article 30-4, paragraph (1) of that Act (hereinafter referred to in this paragraph as a "regional vision area, etc."), the acquisition, etc. (meaning acquisition or construction, and including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling)) of buildings for hospitals or clinics and their associated facilities that are specified by Cabinet Order as pertaining to the promotion of the differentiation and coordination of the functions of hospital beds (meaning the functions of hospital beds prescribed in Article 30-3, paragraph (2), item (vi) of that Act) based on consultations at the forum for consultation referred to in Article 30-14, paragraph (1) of that Act pertaining to that regional vision area, etc. (hereinafter referred to in this paragraph as "hospital buildings, etc. conforming to the regional vision"), and puts them to use for the medical and health care business operated by the corporation (excluding the case where the corporation puts to that use hospital buildings, etc. conforming to the regional vision acquired through a lease transaction without transfer of ownership), the depreciation limit for those hospital buildings, etc. conforming to the regional vision 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 hospital buildings, etc. conforming to the regional vision and the special depreciation limit (meaning the amount equivalent to 8 percent of the acquisition cost of those hospital buildings, etc. conforming to the regional vision).
青色申告書を提出する法人で医療保健業を営むものが、平成三十一年四月一日から令和九年三月三十一日までの間に、医療法第三十条の四第一項に規定する医療計画に係る同法第三十条の十四第一項に規定する構想区域等（以下この項において「構想区域等」という。）内において、病院用又は診療所用の建物及びその附属設備のうち当該構想区域等に係る同条第一項の協議の場における協議に基づく病床の機能（同法第三十条の三第二項第六号に規定する病床の機能をいう。）の分化及び連携の推進に係るものとして政令で定めるもの（以下この項において「構想適合病院用建物等」という。）の取得等（取得又は建設をいい、改修（増築、改築、修繕又は模様替をいう。）のための工事による取得又は建設を含む。）をして、これを当該法人の営む医療保健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構想適合病院用建物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構想適合病院用建物等の償却限度額は、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、当該構想適合病院用建物等の普通償却限度額と特別償却限度額（当該構想適合病院用建物等の取得価額の百分の八に相当する金額をいう。）との合計額とする。
The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding three paragraphs are applied.