Where a corporation that may apply the special depreciation provisions prescribed in paragraph (1) of the preceding Article (hereinafter referred to in this paragraph and paragraph (11) as the "special depreciation provisions"), in the business year for which it seeks that application, in lieu of applying the special depreciation provisions, sets aside, for each asset subject to special depreciation, an amount not exceeding the special depreciation limit prescribed in the respective special depreciation provisions as a reserve for special depreciation through accounting as an expense or loss (including the case where it sets it aside as a reserve for special depreciation through the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
Where the amount included in deductible expenses pursuant to the provisions of the preceding paragraph is less than the special depreciation limit referred to in that paragraph, if, in each business year that ends within one year after the day following the day of the end of the business year in which the provisions of that paragraph were applied (limited to the case where the corporation has continuously filed blue returns up to each of those business years; hereinafter referred to in this paragraph and paragraph (12) as a "business year after the reserve rule applied"), the corporation sets aside, for each asset subject to special depreciation, an amount not exceeding the amount of the shortfall (where any part of that shortfall has already been included in deductible expenses pursuant to the provisions of this paragraph (hereinafter referred to in this paragraph as the "amount already included in deductible expenses"), the amount obtained by deducting that amount already included in deductible expenses) as a reserve for special depreciation through accounting as an expense or loss (including the case where it sets it aside as a reserve for special depreciation through the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year after the reserve rule applied is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year after the reserve rule applied.
前項の規定により損金の額に算入された金額が同項の特別償却限度額に満たない場合において、法人が、同項の規定の適用を受けた事業年度終了の日の翌日以後一年以内に終了する各事業年度（当該各事業年度まで連続して青色申告書の提出をしている場合に限る。以下この項及び第十二項において「積立適用後年度」という。）において、各特別償却対象資産別にその満たない金額（その満たない金額のうちこの項の規定により既に損金の額に算入された金額（以下この項において「算入済金額」という。）があるときは、当該算入済金額を控除した金額）以下の金額を損金経理の方法により特別償却準備金として積み立てたとき（当該積立適用後年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特別償却準備金として積み立てた場合を含む。）は、その積み立てた金額は、当該積立適用後年度の所得の金額の計算上、損金の額に算入する。
Where a corporation, with regard to an asset subject to special depreciation for which it received a transfer through a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution (hereinafter referred to in this paragraph and paragraph (6) as a "qualified merger, etc."), has, in the business year that includes the day on which it received that transfer, a shortfall in the reserve for special depreciation in a merger, etc. (meaning, where the amount included in deductible expenses pursuant to the provisions of paragraph (1) or paragraph (11) in the business year of the merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind pertaining to that qualified merger, etc. that includes the day of that qualified merger, etc. (for a qualified merger, the day preceding the day of that qualified merger, and for a qualified in-kind distribution that constitutes a distribution of all residual assets, the day on which the residual assets pertaining to that qualified in-kind distribution are determined) is less than the special depreciation limit under those provisions, the amount of the shortfall), if it sets aside, for each asset subject to special depreciation, an amount not exceeding that shortfall in the reserve for special depreciation in a merger, etc. as a reserve for special depreciation through accounting as an expense or loss (including the case where it sets it aside as a reserve for special depreciation through the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
法人が、適格合併、適格分割、適格現物出資又は適格現物分配（以下この項及び第六項において「適格合併等」という。）により移転を受けた特別償却対象資産について、当該移転を受けた日を含む事業年度において合併等特別償却準備金積立不足額（当該適格合併等に係る被合併法人、分割法人、現物出資法人又は現物分配法人が当該適格合併等の日（適格合併にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。）を含む事業年度において第一項又は第十一項の規定により損金の額に算入された金額がこれらの規定の特別償却限度額に満たない場合のその満たない金額をいう。）がある場合において、各特別償却対象資産別に当該合併等特別償却準備金積立不足額以下の金額を損金経理の方法により特別償却準備金として積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特別償却準備金として積み立てた場合を含む。）は、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
Where, in a business year in which a corporation applies the provisions of paragraph (1) and paragraph (2) or the provisions of paragraph (1) and the preceding paragraph, the amount set aside as a reserve for special depreciation through the method prescribed in those provisions pertains to the provisions on extra depreciation specified by Cabinet Order, including Article 45, paragraph (3), the portion of the amount so set aside up to the special depreciation limit prescribed in those provisions on extra depreciation is deemed to have been set aside first under the provisions of paragraph (1).
Where, as of the day of the end of each business year of a corporation to which the provisions of paragraphs (1) through (3) have been applied, there is an amount of the reserve for special depreciation carried forward from the preceding business year (where there is an amount that has been, or has come to be required to be, included in gross profits pursuant to the provisions of the following paragraph by that day, or an amount included in gross profits pursuant to the provisions of this paragraph by the day of the end of the preceding business year, the amount obtained by deducting those amounts; hereinafter the same applies in this Article), then, for each of the amounts into which that amount of the reserve for special depreciation is divided by the business year in which it was set aside (hereinafter referred to in this paragraph and the following paragraph as the "business year of accumulation") and by asset subject to special depreciation, the amount equivalent to the amount calculated by multiplying the amount included in deductible expenses pursuant to the provisions of paragraphs (1) through (3) in calculating the amount of income for the business year of accumulation in which that divided amount was set aside by the number of months in that business year and dividing the result by 84 (where the useful life of the asset subject to special depreciation determined under the provisions of the Corporation Tax Act is less than 10 years, the lesser of 60 and the number obtained by multiplying that useful life by 12) (where the amount so calculated exceeds that divided amount, that divided amount) is included in gross profits in calculating the amount of income for that business year, respectively.
第一項から第三項までの規定の適用を受けた法人の各事業年度終了の日において、前事業年度から繰り越された特別償却準備金の金額（その日までに次項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は前事業年度終了の日までにこの項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）がある場合には、当該特別償却準備金の金額については、その積み立てられた事業年度（以下この項及び次項において「積立事業年度」という。）別及び当該特別償却対象資産別に区分した各金額ごとに、当該区分した金額の積み立てられた積立事業年度の所得の金額の計算上第一項から第三項までの規定により損金の額に算入された金額に当該各事業年度の月数を乗じてこれを八十四（特別償却対象資産の法人税法の規定により定められている耐用年数が十年未満である場合には、六十と当該耐用年数に十二を乗じて得た数とのいずれか少ない数）で除して計算した金額（当該計算した金額が当該区分した金額を超える場合には、当該区分した金額）に相当する金額を、それぞれ、当該事業年度の所得の金額の計算上、益金の額に算入する。
Where a corporation to which the provisions of paragraphs (1) through (3) have been applied comes to fall under any of the cases listed in the following items (excluding the case where it has transferred an asset subject to special depreciation through a qualified merger, etc.), the amount equivalent to the amount specified in each of those items is included in gross profits in calculating the amount of income for the business year that includes the day on which it came to fall under that case (in the case listed in item (ii), the business year that includes the day preceding the day of the merger or the day on which the residual assets pertaining to the distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act (limited to a distribution of all residual assets; referred to in item (ii) as a "distribution in kind") are determined). In this case, in the case listed in item (iii), out of the amounts into which the amount of the reserve for special depreciation prescribed in that item is divided by the business year of accumulation in which it was set aside, the amounts are to be included in gross profits in order beginning with the one whose business year of accumulation is the oldest.
第一項から第三項までの規定の適用を受けた法人が次の各号に掲げる場合（適格合併等により特別償却対象資産を移転した場合を除く。）に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日を含む事業年度（第二号に掲げる場合にあつては、合併の日の前日又は法人税法第二条第十二号の五の二に規定する現物分配（残余財産の全部の分配に限る。第二号において「現物分配」という。）に係る当該残余財産の確定の日を含む事業年度）の所得の金額の計算上、益金の額に算入する。この場合において、第三号に掲げる場合にあつては、同号に規定する特別償却準備金の金額をその積み立てられた積立事業年度別に区分した各金額のうち、その積み立てられた積立事業年度が最も古いものから順次益金の額に算入されるものとする。
where the corporation has ceased to hold the asset subject to special depreciation pertaining to that reserve for special depreciation (excluding the case falling under the following item): the amount of the reserve for special depreciation pertaining to that asset subject to special depreciation as of the day on which it ceased to hold it;
where the corporation has transferred an asset subject to special depreciation to a merging corporation or a corporation receiving a distribution in kind through a merger or distribution in kind: the amount of the reserve for special depreciation pertaining to that asset subject to special depreciation immediately before that merger or at the time when the residual assets pertaining to that distribution in kind are determined;
where, in a case other than the cases referred to in the preceding paragraph and the preceding two items, the corporation has reversed the amount of the reserve for special depreciation pertaining to an asset subject to special depreciation: the amount equivalent to the amount so reversed, out of the amount of the reserve for special depreciation pertaining to that asset subject to special depreciation as of the day on which it reversed it.
The number of months referred to in paragraph (5) is calculated according to the calendar, and any fraction of less than one month is counted as one month.
第五項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
The provisions of paragraph (1) apply only where the tax return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph contains a statement in the return regarding the inclusion in deductible expenses of the amount set aside as a reserve for special depreciation, and that tax return, etc. has attached to it a written statement concerning the calculation of the amount so set aside.
The provisions of paragraph (2) apply only where the final returns prescribed in Article 2, item (xxxi) of the Corporation Tax Act for the business year in which the provisions of paragraph (1) were applied and each subsequent business year have attached to them a written statement of the shortfall prescribed in paragraph (2), and the tax return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph contains a statement in the return regarding the inclusion in deductible expenses of the amount set aside as a reserve for special depreciation and has attached to it a written statement concerning the calculation of the amount so set aside.
第二項の規定は、第一項の規定の適用を受けた事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書に第二項に規定する満たない金額の明細書の添付があり、かつ、同項の規定の適用を受けようとする事業年度の確定申告書等に特別償却準備金として積み立てた金額の損金算入に関する申告の記載及びその積み立てた金額の計算に関する明細書の添付がある場合に限り、適用する。
The provisions of paragraph (3) apply only where the tax return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph contains a statement in the return regarding the inclusion in deductible expenses of the amount set aside as a reserve for special depreciation, and that tax return, etc. has attached to it a written statement concerning the calculation of the amount so set aside and a written statement concerning the calculation of the shortfall in the reserve for special depreciation in a merger, etc. prescribed in that paragraph.
Where a corporation that may apply the special depreciation provisions transfers an asset subject to special depreciation to a successor corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind (referred to in the following paragraph as a "successor corporation in a split, etc.") through a qualified company split, qualified capital contribution in kind or qualified in-kind distribution (for a qualified in-kind distribution, excluding a distribution of all residual assets; hereinafter referred to in this Article as a "qualified company split, etc."), if, in lieu of applying those special depreciation provisions, it sets aside, for each asset subject to special depreciation, an amount not exceeding the special depreciation limit prescribed in those special depreciation provisions as a reserve for special depreciation, treating the time immediately before that qualified company split, etc. as the end of the relevant business year, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
法人で特別償却に関する規定の適用を受けることができるものが、適格分割、適格現物出資又は適格現物分配（適格現物分配にあつては、残余財産の全部の分配を除く。以下この条において「適格分割等」という。）により分割承継法人、被現物出資法人又は被現物分配法人（次項において「分割承継法人等」という。）に特別償却対象資産を移転する場合において、当該特別償却に関する規定の適用を受けることに代えて、当該適格分割等の直前の時を当該事業年度終了の時として各特別償却対象資産別に当該特別償却に関する規定に規定する特別償却限度額以下の金額を特別償却準備金として積み立てたときは、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
Where the amount included in deductible expenses pursuant to the provisions of paragraph (1) is less than the special depreciation limit referred to in that paragraph, and a corporation transfers an asset subject to special depreciation to a successor corporation in a split, etc. through a qualified company split, etc. in a business year after the reserve rule applied, if the corporation, treating the time immediately before the qualified company split, etc. as the end of that business year after the reserve rule applied, sets aside as a reserve for special depreciation, for each asset subject to special depreciation, an amount not exceeding the shortfall (where any amount out of the shortfall has already been included in deductible expenses pursuant to the provisions of paragraph (2) (hereinafter referred to in this paragraph as the "amount already included in deductible expenses"), the amount obtained by deducting that amount already included in deductible expenses), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year after the reserve rule applied.
Where, in a business year in which a corporation is subject to the provisions of the preceding two paragraphs, the amount set aside as a reserve for special depreciation pertains to Article 45, paragraph (3) or other provisions on extra depreciation specified by Cabinet Order, the portion of the amount so set aside up to the special depreciation limit prescribed in the provisions on that extra depreciation is deemed to have been set aside first pursuant to the provisions of paragraph (11).
The provisions of paragraph (11) and paragraph (12) apply only where the corporation prescribed in those provisions has submitted, within two months after the date of the qualified company split, etc., a document stating the amount of the reserve for special depreciation referred to in those provisions and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over the place for tax payment.
Where a corporation that has set aside the reserve for special depreciation referred to in paragraphs (1) through (3) has transferred an asset subject to special depreciation to the merging corporation through a qualified merger, the amount of the reserve for special depreciation immediately before the qualified merger is to be succeeded to by that merging corporation. In this case, the amount of the reserve for special depreciation succeeded to by the merging corporation is deemed to be the amount of the reserve for special depreciation referred to in paragraph (1) held by that merging corporation as of the date of the qualified merger.
第一項から第三項までの特別償却準備金を積み立てている法人が適格合併により合併法人に特別償却対象資産を移転した場合には、その適格合併直前における特別償却準備金の金額は、当該合併法人に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた特別償却準備金の金額は、当該合併法人がその適格合併の日において有する第一項の特別償却準備金の金額とみなす。
With regard to the application of the provisions of paragraph (5) for the business year of the merging corporation referred to in the preceding paragraph that includes the date of the qualified merger, the amount of the reserve for special depreciation carried over from the preceding business year is to include the amount of the reserve for special depreciation deemed to be held by that merging corporation pursuant to the provisions of the preceding paragraph. In this case, where that merging corporation is a corporation that survives the merger, with regard to the amount of the reserve for special depreciation deemed to be held by it, the phrase "the number of months in each relevant business year" in paragraph (5) is deemed to be replaced with "the number of months in the period from the date of the qualified merger to the end of the business year that includes that date".
Where a corporation that has set aside the reserve for special depreciation referred to in paragraphs (1) through (3), paragraph (11) or paragraph (12) has transferred an asset subject to special depreciation pertaining to that reserve for special depreciation to a successor corporation in a company split through a qualified company split, the amount of the reserve for special depreciation pertaining to that asset subject to special depreciation is to be succeeded to by that successor corporation in a company split. In this case, the amount of the reserve for special depreciation succeeded to by the successor corporation in a company split is deemed to be the amount of the reserve for special depreciation referred to in paragraph (1) held by that successor corporation in a company split as of the date of the qualified company split.
第一項から第三項まで、第十一項又は第十二項の特別償却準備金を積み立てている法人が適格分割により分割承継法人に当該特別償却準備金に係る特別償却対象資産を移転した場合には、当該特別償却対象資産に係る特別償却準備金の金額は、当該分割承継法人に引き継ぐものとする。この場合において、その分割承継法人が引継ぎを受けた特別償却準備金の金額は、当該分割承継法人がその適格分割の日において有する第一項の特別償却準備金の金額とみなす。
In the case referred to in the preceding paragraph, with regard to the business year of a corporation that has set aside the reserve for special depreciation referred to in paragraphs (1) through (3) that includes the date of the qualified company split (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (5) apply by deeming the day before the date of the qualified company split to be the end of that business year. In this case, the phrase "the number of months in each relevant business year" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of the business year that includes the date of the qualified company split to the day before the date of the qualified company split".
前項の場合において、第一項から第三項までの特別償却準備金を積み立てている法人のその適格分割の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格分割の日の前日を当該事業年度終了の日とみなして、第五項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該適格分割の日を含む事業年度開始の日から当該適格分割の日の前日までの期間の月数」とする。
With regard to the application of the provisions of paragraph (5) for the business year of the successor corporation in a company split referred to in paragraph (17) that includes the date of the qualified company split, the amount of the reserve for special depreciation carried over from the preceding business year is to include the amount of the reserve for special depreciation deemed to be held by that successor corporation in a company split pursuant to the provisions of paragraph (17). In this case, where that successor corporation in a company split is not a corporation incorporated through that qualified company split, with regard to the amount of the reserve for special depreciation deemed to be held by it, the phrase "the number of months in each relevant business year" in paragraph (5) is deemed to be replaced with "the number of months in the period from the date of the qualified company split to the end of the business year that includes that date".
Where a corporation that has set aside the reserve for special depreciation referred to in paragraphs (1) through (3), paragraph (11) or paragraph (12) has transferred an asset subject to special depreciation pertaining to that reserve for special depreciation to a corporation receiving a capital contribution in kind through a qualified capital contribution in kind, the amount of the reserve for special depreciation pertaining to that asset subject to special depreciation is to be succeeded to by that corporation receiving a capital contribution in kind. In this case, the amount of the reserve for special depreciation succeeded to by the corporation receiving a capital contribution in kind is deemed to be the amount of the reserve for special depreciation referred to in paragraph (1) held by that corporation receiving a capital contribution in kind as of the date of the qualified capital contribution in kind.
第一項から第三項まで、第十一項又は第十二項の特別償却準備金を積み立てている法人が適格現物出資により被現物出資法人に当該特別償却準備金に係る特別償却対象資産を移転した場合には、当該特別償却対象資産に係る特別償却準備金の金額は、当該被現物出資法人に引き継ぐものとする。この場合において、その被現物出資法人が引継ぎを受けた特別償却準備金の金額は、当該被現物出資法人がその適格現物出資の日において有する第一項の特別償却準備金の金額とみなす。
In the case referred to in the preceding paragraph, with regard to the business year of a corporation that has set aside the reserve for special depreciation referred to in paragraphs (1) through (3) that includes the date of the qualified capital contribution in kind (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (5) apply by deeming the day before the date of the qualified capital contribution in kind to be the end of that business year. In this case, the phrase "the number of months in each relevant business year" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of the business year that includes the date of the qualified capital contribution in kind to the day before the date of the qualified capital contribution in kind".
前項の場合において、第一項から第三項までの特別償却準備金を積み立てている法人のその適格現物出資の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格現物出資の日の前日を当該事業年度終了の日とみなして、第五項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該適格現物出資の日を含む事業年度開始の日から当該適格現物出資の日の前日までの期間の月数」とする。
With regard to the application of the provisions of paragraph (5) for the business year of the corporation receiving a capital contribution in kind referred to in paragraph (20) that includes the date of the qualified capital contribution in kind, the amount of the reserve for special depreciation carried over from the preceding business year is to include the amount of the reserve for special depreciation deemed to be held by that corporation receiving a capital contribution in kind pursuant to the provisions of paragraph (20). In this case, where that corporation receiving a capital contribution in kind is not a corporation incorporated through that qualified capital contribution in kind, with regard to the amount of the reserve for special depreciation deemed to be held by it, the phrase "the number of months in each relevant business year" in paragraph (5) is deemed to be replaced with "the number of months in the period from the date of the qualified capital contribution in kind to the end of the business year that includes that date".
Where a corporation that has set aside the reserve for special depreciation referred to in paragraphs (1) through (3), paragraph (11) or paragraph (12) has transferred an asset subject to special depreciation pertaining to that reserve for special depreciation to a corporation receiving a distribution in kind through a qualified in-kind distribution, the amount of the reserve for special depreciation pertaining to that asset subject to special depreciation is to be succeeded to by that corporation receiving a distribution in kind. In this case, the amount of the reserve for special depreciation succeeded to by the corporation receiving a distribution in kind is deemed to be the amount of the reserve for special depreciation referred to in paragraph (1) held by that corporation receiving a distribution in kind as of the date of the qualified in-kind distribution.
第一項から第三項まで、第十一項又は第十二項の特別償却準備金を積み立てている法人が適格現物分配により被現物分配法人に当該特別償却準備金に係る特別償却対象資産を移転した場合には、当該特別償却対象資産に係る特別償却準備金の金額は、当該被現物分配法人に引き継ぐものとする。この場合において、その被現物分配法人が引継ぎを受けた特別償却準備金の金額は、当該被現物分配法人がその適格現物分配の日において有する第一項の特別償却準備金の金額とみなす。
In the case referred to in the preceding paragraph, with regard to the business year of a corporation that has set aside the reserve for special depreciation referred to in paragraphs (1) through (3) that includes the date of the qualified in-kind distribution (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (5) apply by deeming the day before the date of the qualified in-kind distribution to be the end of that business year. In this case, the phrase "the number of months in each relevant business year" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of the business year that includes the date of the qualified in-kind distribution to the day before the date of the qualified in-kind distribution".
前項の場合において、第一項から第三項までの特別償却準備金を積み立てている法人のその適格現物分配の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格現物分配の日の前日を当該事業年度終了の日とみなして、第五項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該適格現物分配の日を含む事業年度開始の日から当該適格現物分配の日の前日までの期間の月数」とする。
With regard to the application of the provisions of paragraph (5) for the business year of the corporation receiving a distribution in kind referred to in paragraph (23) that includes the date of the qualified in-kind distribution, the amount of the reserve for special depreciation carried over from the preceding business year is to include the amount of the reserve for special depreciation deemed to be held by that corporation receiving a distribution in kind pursuant to the provisions of paragraph (23). In this case, with regard to the amount of the reserve for special depreciation deemed to be held by that corporation receiving a distribution in kind, the phrase "the number of months in each relevant business year" in paragraph (5) is deemed to be replaced with "the number of months in the period from the date of the qualified in-kind distribution to the end of the business year that includes that date".
Where an asset subject to special depreciation is a depreciable asset that is eligible for the provisions of Article 43-2 in the business year in which it was put to use for the business, and the provisions of paragraph (1) have been applied, then with regard to the application of the provisions of paragraph (2) and paragraph (12) concerning that asset subject to special depreciation, a final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act other than a blue return is deemed to be a blue return.
Beyond what is provided for in paragraphs (8) through (10), necessary matters concerning the application of the provisions of paragraphs (1) through (7) and paragraphs (11) through (25) are specified by Cabinet Order.
第八項から第十項までに定めるもののほか、第一項から第七項まで及び第十一項から第二十五項までの規定の適用に関し必要な事項は、政令で定める。