①Where an individual who files a blue return and who 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 and paragraph (4) 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 individual (excluding the case where the individual puts to that use medical equipment acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for that medical equipment in calculating the amount of business income of the individual for the year that includes the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that medical equipment pursuant to the provisions of that paragraph and the amount equivalent to 12 percent of its acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that medical equipment pursuant to the provisions of that paragraph.

②Where an individual who files a blue return and who 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 (Act No. 205 of 1948) (excluding those subject to the provisions of the preceding paragraph; hereinafter referred to in this paragraph and paragraph (4) 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 individual (excluding the case where the individual puts to that use equipment for shortening working hours, etc. acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for that equipment for shortening working hours, etc. in calculating the amount of business income of the individual for the year that includes the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that equipment for shortening working hours, etc. pursuant to the provisions of that paragraph and the amount equivalent to 15 percent of its acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that equipment for shortening working hours, etc. pursuant to the provisions of that paragraph.

③Where an individual who files a blue return and who 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 and the following 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 individual (excluding the case where the individual puts to that use hospital buildings, etc. conforming to the regional vision acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those hospital buildings, etc. conforming to the regional vision in calculating the amount of business income of the individual for the year that includes the day on which they were put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for those hospital buildings, etc. conforming to the regional vision pursuant to the provisions of that paragraph and the amount equivalent to 8 percent of their acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those hospital buildings, etc. conforming to the regional vision pursuant to the provisions of that paragraph.

④The provisions of Article 11, paragraph (2) apply mutatis mutandis to the calculation of the amount of depreciation allowance for medical equipment subject to the provisions of paragraph (1), equipment for shortening working hours, etc. subject to the provisions of paragraph (2) or hospital buildings, etc. conforming to the regional vision subject to the provisions of the preceding paragraph. In this case, the phrase "its total depreciation limit" in paragraph (2) of that Article is deemed to be replaced with "the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of Article 12-2, paragraph (1), paragraph (2) or paragraph (3)".

⑤The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding paragraphs.

①Where an individual who files a blue return and who 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 (Act No. 57 of 2019) 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 individual'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 individual's export business (meaning the export business prescribed in Article 37, paragraph (1) of that Act; hereinafter the same applies in this paragraph) (excluding the case where the individual puts to that export business use export business assets acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those export business assets in calculating the amount of business income for each year that includes a day within five years from the day on which they were put to use for that export business (hereinafter referred to in this paragraph as the "date of commencement of use") (limited to the 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), notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, 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 the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food, the period from the date of commencement of use to the day on which the certification was revoked) during which they are in that use, the amount calculated by the individual as necessary expenses, up to the amount equivalent to 130 percent (for buildings and their associated facilities and structures, 135 percent) of the amount of depreciation allowance calculated for those export business assets pursuant to the provisions of that paragraph that pertains to that period; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those export business assets pursuant to the provisions of that paragraph.

②Where the amount included in necessary expenses as the depreciation allowance for the export business assets pursuant to the provisions of the preceding paragraph in the year in which the provisions of that paragraph were applied is less than the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of that paragraph for that year, the amount to be included in necessary expenses as the depreciation allowance for those export business assets in calculating the amount of business income for the year following that year may, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act (where the provisions of the preceding paragraph are applied to those export business assets, including the provisions of that paragraph), be the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for those export business assets pursuant to the provisions of Article 49, paragraph (1) of that Act (where the provisions of the preceding paragraph are applied to those export business assets in the year following that year, the amount equivalent to the limit of the depreciation allowance that may be included in necessary expenses pursuant to the provisions of that paragraph for that following year) and the amount calculated by the individual as necessary expenses, up to the amount of the shortfall.

③The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding two paragraphs.

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.

①Where an individual who files a blue return acquires, during the period from April 1, 1985 to March 31, 2029, a newly built specified urban renaissance building, or newly builds a specified urban renaissance building, and puts it to use for the individual's business (including that specified by Cabinet Order as equivalent to a business; hereinafter the same applies in this paragraph) (excluding the case where the individual puts to use for that business the specified urban renaissance building acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for that specified urban renaissance building in calculating the amount of real estate income or the amount of business income for each year that includes a day within five years from the day on which it was put to use for the business, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is, limited to the period within five years from the day on which it was put to use for the business during which it is in that use, the amount calculated by the individual as necessary expenses, up to the amount equivalent to 125 percent (for that pertaining to buildings developed within the area listed in item (i) of the following paragraph, 150 percent) of the amount of depreciation allowance calculated for that specified urban renaissance building pursuant to the provisions of that paragraph that pertains to that period; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that specified urban renaissance building pursuant to the provisions of paragraph (1) of that Article.

②The specified urban renaissance building prescribed in the preceding paragraph means a building and its associated facilities pertaining to buildings specified by Cabinet Order that are developed, within any of the following areas, through an urban reconstruction project prescribed in Article 20, paragraph (1) of the Act on Special Measures concerning Urban Reconstruction (limited to one that meets the requirements specified by Cabinet Order) carried out based on a certified plan prescribed in Article 25 of the Act on Special Measures concerning Urban Reconstruction (Act No. 22 of 2002) (including, for the area listed in item (i), the development plan prescribed in Article 19-10, paragraph (2) of that Act published pursuant to the provisions of Article 19-2, paragraph (11) of that Act and the area plan prescribed in Article 25, paragraph (1) of the National Strategic Special Zones Act (Act No. 107 of 2013) that specifies a national strategic private urban renaissance project prescribed in that paragraph for which the certification under that paragraph has been obtained, and, for the area listed in item (ii), that area plan).

③The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the calculation of the amount of depreciation allowance for the specified urban renaissance building referred to in paragraph (1) that is subject to the provisions of that paragraph.

④The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of paragraph (1) or the provisions of paragraph (2) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph.

⑤Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (3) are specified by Cabinet Order.