Article 66-10Special Provisions on Calculation of Income of Research and Development Partnerships
第六十六条の十（技術研究組合の所得の計算の特例）
Where a research and development partnership that files a blue return (excluding one in liquidation) has, by March 31, 2027, levied, pursuant to the provisions of Article 9, paragraph (1) of the Research and Development Partnerships Act (Act No. 81 of 1961), charges to cover the costs of acquiring or manufacturing fixed assets specified by Cabinet Order that are directly used for experimental research prescribed in Article 3, paragraph (1), item (i) of that Act (limited to research conducted in order to obtain new knowledge or to devise new applications of available knowledge) (hereinafter referred to in this Article as "assets for experimental research"), and has acquired or manufactured assets for experimental research in the business year in which the amount based on that levy was paid, with an amount equivalent to all or part of the amount so paid, if the partnership has reduced the book value of those assets for experimental research through accounting as an expense or loss within the range of the amount obtained by deducting, from their acquisition cost, one yen (if the acquisition cost of those assets for experimental research exceeds the amount so paid (if any amount has already been applied to the acquisition or manufacture of assets for experimental research, the amount obtained by deducting that amount), the excess amount), the amount equivalent to the reduced amount is included in deductible expenses in calculating the amount of income for the business year that includes the date of the acquisition or manufacture.
青色申告書を提出する技術研究組合（清算中のものを除く。）が、令和九年三月三十一日までに技術研究組合法（昭和三十六年法律第八十一号）第九条第一項の規定により同法第三条第一項第一号に規定する試験研究（新たな知見を得るため又は利用可能な知見の新たな応用を考案するために行うものに限る。）の用に直接供する固定資産で政令で定めるもの（以下この条において「試験研究用資産」という。）を取得し、又は製作するための費用を賦課し、当該賦課に基づいて納付された金額の全部又は一部に相当する金額をもつてその納付された事業年度において試験研究用資産を取得し、又は製作した場合において、当該試験研究用資産につき、その取得価額から一円（当該試験研究用資産の取得価額がその納付された金額（既に試験研究用資産の取得又は製作に充てられた金額があるときは、その金額を控除した金額）を超える場合には、その超える金額）を控除した金額の範囲内でその帳簿価額を損金経理により減額したときは、その減額した金額に相当する金額は、その取得又は製作の日を含む事業年度の所得の金額の計算上、損金の額に算入する。
The provisions of the preceding paragraph apply only if the final return, etc. contains a statement regarding the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph, and a written statement concerning the calculation of the amount to be included in deductible expenses is attached to that final return, etc.
In applying the provisions of laws and regulations concerning corporation tax to assets for experimental research to which the provisions of paragraph (1) have been applied, the amount included in deductible expenses in calculating the amount of income for each business year pursuant to the provisions of that paragraph is not included in the acquisition cost of those assets for experimental research.
Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).