Where a corporation that files a blue return and that is a certified export business operator prescribed in Article 38, paragraph (1) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food acquires, during the period from the date of enforcement of the Act Partially Amending the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food, etc. (Act No. 49 of 2022) to March 31, 2028, machinery and equipment, buildings and their associated facilities, and structures that fall under the facilities prescribed in Article 37, paragraph (3) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food stated in the corporation's certified export business plan (meaning the certified export business plan prescribed in paragraph (2) of that Article), which are specified by Cabinet Order as contributing to the rationalization, upgrading or other improvement of the production, manufacture, processing or distribution of agricultural, forestry and fishery products prescribed in Article 2, paragraph (1) of that Act or food prescribed in paragraph (2) of that Article (excluding those used for development research (meaning experimental research specified by Cabinet Order as pertaining to the manufacture of new products or the invention of new technology); hereinafter referred to in this paragraph and the following paragraph as "export business assets"), that have not been used for business since their manufacture or construction, or manufactures or constructs export business assets, and puts them to use for the corporation's export business (meaning the export business prescribed in Article 37, paragraph (1) of that Act; hereinafter the same applies in this paragraph and the following paragraph) (excluding the case where the corporation puts to that use export business assets acquired through a lease transaction without transfer of ownership), the depreciation limit for those export business assets for each business year that includes a day within five years from the day on which they were put to that use (hereinafter referred to in this paragraph as the "date of commencement of use") (limited to the business years for which it has been certified, as specified by Order of the Ministry of Finance, that those export business assets are being used for the export business) is, limited to the period within five years from the date of commencement of use (where the certification of that certified export business plan has been revoked pursuant to the provisions of Article 38, paragraph (2) of that Act, the period from the date of commencement of use to the day on which the certification was revoked; referred to in the following paragraph as the "period of use") during which they are in that use, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act (where the provisions of Article 52-2 are applied, including the provisions of that Article), the sum of the ordinary depreciation limit for those export business assets (where the provisions of Article 52-2 are applied, the amount specified by Cabinet Order prescribed in paragraph (1) or paragraph (4) of that Article) and the special depreciation limit (meaning the amount equivalent to 30 percent (for buildings and their associated facilities and structures, 35 percent) of that ordinary depreciation limit) (where the provisions of Article 52-2 are applied, the amount obtained by adding the amount equivalent to the special depreciation shortfall prescribed in paragraph (1) of that Article or the special depreciation shortfall in a merger, etc. prescribed in paragraph (4) of that Article).
青色申告書を提出する法人で農林水産物及び食品の輸出の促進に関する法律第三十八条第一項に規定する認定輸出事業者であるものが、農林水産物及び食品の輸出の促進に関する法律等の一部を改正する法律（令和四年法律第四十九号）の施行の日から令和十年三月三十一日までの間に、当該法人の認定輸出事業計画（同条第二項に規定する認定輸出事業計画をいう。）に記載された農林水産物及び食品の輸出の促進に関する法律第三十七条第三項に規定する施設に該当する機械及び装置、建物及びその附属設備並びに構築物のうち、同法第二条第一項に規定する農林水産物若しくは同条第二項に規定する食品の生産、製造、加工若しくは流通の合理化、高度化その他の改善に資するものとして政令で定めるもの（開発研究（新たな製品の製造又は新たな技術の発明に係る試験研究として政令で定めるものをいう。）の用に供されるものを除く。以下この項及び次項において「輸出事業用資産」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、又は輸出事業用資産を製作し、若しくは建設して、これを当該法人の輸出事業（同法第三十七条第一項に規定する輸出事業をいう。以下この項及び次項において同じ。）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輸出事業用資産をその用に供した場合を除く。）には、その用に供した日（以下この項において「供用日」という。）以後五年以内の日を含む各事業年度（当該輸出事業用資産を輸出事業の用に供していることにつき財務省令で定めるところにより証明がされた事業年度に限る。）の当該輸出事業用資産の償却限度額は、供用日以後五年以内（当該認定輸出事業計画について同法第三十八条第二項の規定による認定の取消しがあつた場合には、供用日からその認定の取消しがあつた日までの期間。次項において「供用期間」という。）でその用に供している期間に限り、法人税法第三十一条第一項又は第二項の規定（第五十二条の二の規定の適用を受ける場合には、同条の規定を含む。）にかかわらず、当該輸出事業用資産の普通償却限度額（第五十二条の二の規定の適用を受ける場合には、同条第一項又は第四項に規定する政令で定める金額）と特別償却限度額（当該普通償却限度額の百分の三十（建物及びその附属設備並びに構築物については、百分の三十五）に相当する金額をいう。）との合計額（第五十二条の二の規定の適用を受ける場合には、同条第一項に規定する特別償却不足額又は同条第四項に規定する合併等特別償却不足額に相当する金額を加算した金額）とする。
Where a corporation that files a blue return receives, through a qualified merger (excluding one that establishes a corporation), a transfer of export business assets to which the provisions of the preceding paragraph are being applied, and puts them to use for the corporation's export business, the provisions of that paragraph apply by deeming that the corporation that received the transfer acquired, manufactured or constructed those export business assets on the date of commencement of use referred to in that paragraph and put them to use for the corporation's export business on that date of commencement of use. In this case, the period during which they are in that use prescribed in that paragraph is the period, within the period from the day of that transfer to the last day of the period of use, during which that corporation itself has them in that use.
The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of paragraph (1) are applied.
Beyond 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.