Article 44-3Special Depreciation of Jointly Used Facilities
第四十四条の三(共同利用施設の特別償却)
Where a corporation that files a blue return and that is an environmental health business cooperative (limited to one that is a cooperative with capital contributions) or a small environmental health business cooperative acquires, during the period from April 1, 1991 to March 31, 2027, jointly used facilities (limited to those of a scale specified by Cabinet Order; hereinafter referred to in this paragraph as "jointly used facilities") pertaining to a promotion plan prescribed in Article 56-3, paragraph (1) of the Act on Coordination and Improvement of Environmental Health Industry (Act No. 164 of 1957) that has obtained the certification under that paragraph, that have not been used for business since their manufacture or construction, or manufactures or constructs jointly used facilities, and puts them to use for the corporation's business (excluding the case where the corporation puts to that use jointly used facilities acquired through a lease transaction without transfer of ownership), the depreciation limit for those jointly used facilities 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 jointly used facilities and the special depreciation limit (meaning the amount equivalent to 6 percent of the acquisition cost of those jointly used facilities).
青色申告書を提出する法人で、生活衛生同業組合(出資組合であるものに限る。)又は生活衛生同業小組合であるものが、平成三年四月一日から令和九年三月三十一日までの間に、生活衛生関係営業の運営の適正化及び振興に関する法律(昭和三十二年法律第百六十四号)第五十六条の三第一項の認定を受けた同項に規定する振興計画に係る共同利用施設(政令で定める規模のものに限る。以下この項において「共同利用施設」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、又は共同利用施設を製作し、若しくは建設して、これを当該法人の事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共同利用施設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共同利用施設の償却限度額は、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、当該共同利用施設の普通償却限度額と特別償却限度額(当該共同利用施設の取得価額の百分の六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 paragraph are applied.
第四十四条の四(環境負荷低減事業活動用資産等の特別償却)
Where a corporation that files a blue return and that is a person engaged in agriculture, forestry or fisheries prescribed in Article 2, paragraph (3) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems (including, where that person engaged in agriculture, forestry or fisheries is an organization, its members, etc. (meaning the members, etc. prescribed in that paragraph)) that has obtained the certification under Article 19, paragraph (1) or Article 21, paragraph (1) of that Act acquires, during the period from the date of enforcement of that Act to March 31, 2028, any of the following machinery or other depreciable assets pertaining to that certification that is specified by Cabinet Order as contributing remarkably to the reduction of environmental burden prescribed in Article 2, paragraph (4) of that Act (limited to that of a scale specified by Cabinet Order; hereinafter referred to in this paragraph as "assets for environmental burden reduction business activities") that has not been used for business since its manufacture or construction, or manufactures or constructs assets for environmental burden reduction business activities, and puts them to use for the corporation's environmental burden reduction business activities prescribed in Article 2, paragraph (4) of that Act or specified environmental burden reduction business activities prescribed in Article 15, paragraph (2), item (iii) of that Act (excluding the case where the corporation puts to that use assets for environmental burden reduction business activities acquired through a lease transaction without transfer of ownership), the depreciation limit for those assets for environmental burden reduction business activities 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 assets for environmental burden reduction business activities and the special depreciation limit (meaning the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of the acquisition cost of those assets for environmental burden reduction business activities).
青色申告書を提出する法人で環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第十九条第一項又は第二十一条第一項の認定を受けた同法第二条第三項に規定する農林漁業者(当該農林漁業者が団体である場合におけるその構成員等(同項に規定する構成員等をいう。)を含む。)であるものが、同法の施行の日から令和十年三月三十一日までの間に、当該認定に係る次に掲げる機械その他の減価償却資産のうち同条第四項に規定する環境負荷の低減に著しく資するものとして政令で定めるもの(政令で定める規模のものに限る。以下この項において「環境負荷低減事業活動用資産」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、又は環境負荷低減事業活動用資産を製作し、若しくは建設して、これを当該法人の同条第四項に規定する環境負荷低減事業活動又は同法第十五条第二項第三号に規定する特定環境負荷低減事業活動の用に供した場合(所有権移転外リース取引により取得した当該環境負荷低減事業活動用資産をその用に供した場合を除く。)には、その用に供した日を含む事業年度の当該環境負荷低減事業活動用資産の償却限度額は、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、当該環境負荷低減事業活動用資産の普通償却限度額と特別償却限度額(当該環境負荷低減事業活動用資産の取得価額の百分の三十二(建物及びその附属設備並びに構築物については、百分の十六)に相当する金額をいう。)との合計額とする。
machinery and other depreciable assets constituting the equipment, etc. prescribed in Article 19, paragraph (4) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems that are stated in the certified environmental burden reduction business activity implementation plan prescribed in Article 20, paragraph (3) of that Act;
環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第二十条第三項に規定する認定環境負荷低減事業活動実施計画に記載された同法第十九条第四項に規定する設備等を構成する機械その他の減価償却資産
machinery and other depreciable assets constituting the equipment, etc. prescribed in Article 21, paragraph (4), item (i) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems that are stated in the certified specified environmental burden reduction business activity implementation plan prescribed in Article 22, paragraph (3) of that Act.
環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第二十二条第三項に規定する認定特定環境負荷低減事業活動実施計画に記載された同法第二十一条第四項第一号に規定する設備等を構成する機械その他の減価償却資産
Where a corporation that files a blue return and that has obtained the certification under Article 39, paragraph (1) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems acquires, during the period from the date of enforcement of that Act to March 31, 2028, machinery or other depreciable assets constituting the equipment, etc. prescribed in Article 39, paragraph (3), item (i) of that Act that are stated in the certified foundation-establishing business implementation plan prescribed in Article 40, paragraph (3) of that Act pertaining to that certification, which are specified by Cabinet Order as remarkably enhancing the effect of the efforts made to reduce environmental burden prescribed in Article 2, paragraph (4) of that Act (hereinafter referred to in this paragraph as "assets for a foundation-establishing business"), that have not been used for business since their manufacture or construction, or manufactures or constructs assets for a foundation-establishing business, and puts them to use for the corporation's foundation-establishing business prescribed in paragraph (5) of that Article (limited to that listed in item (iii) of that paragraph) (excluding the case where the corporation puts to that use assets for a foundation-establishing business acquired through a lease transaction without transfer of ownership), the depreciation limit for those assets for a foundation-establishing business 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 assets for a foundation-establishing business and the special depreciation limit (meaning the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of the acquisition cost of those assets for a foundation-establishing business).
青色申告書を提出する法人で環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第三十九条第一項の認定を受けたものが、同法の施行の日から令和十年三月三十一日までの間に、当該認定に係る同法第四十条第三項に規定する認定基盤確立事業実施計画に記載された同法第三十九条第三項第一号に規定する設備等を構成する機械その他の減価償却資産のうち同法第二条第四項に規定する環境負荷の低減を図るために行う取組の効果を著しく高めるものとして政令で定めるもの(以下この項において「基盤確立事業用資産」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、又は基盤確立事業用資産を製作し、若しくは建設して、これを当該法人の同条第五項に規定する基盤確立事業(同項第三号に掲げるものに限る。)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基盤確立事業用資産をその用に供した場合を除く。)には、その用に供した日を含む事業年度の当該基盤確立事業用資産の償却限度額は、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、当該基盤確立事業用資産の普通償却限度額と特別償却限度額(当該基盤確立事業用資産の取得価額の百分の三十二(建物及びその附属設備並びに構築物については、百分の十六)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 two paragraphs 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.
第四十四条の五(生産方式革新事業活動用資産等の特別償却)
Where a corporation that files a blue return and that is a certified production method innovation business operator prescribed in Article 8, paragraph (3) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity acquires, during the period from the date of enforcement of that Act to March 31, 2027, any of the following machinery or other depreciable assets to be used for the production method innovation business activities prescribed in Article 2, paragraph (3) of that Act (including the measures prescribed in Article 7, paragraph (3) of that Act) carried out as that certified production method innovation business operator (hereinafter referred to in this paragraph as "assets, etc. for production method innovation business activities") that have not been used for business since their manufacture or construction, or manufactures or constructs assets, etc. for production method innovation business activities, and puts them to use for those production method innovation business activities of the corporation (excluding the case where the corporation puts to that use assets, etc. for production method innovation business activities acquired through a lease transaction without transfer of ownership), the depreciation limit for those assets, etc. for production method innovation business activities 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 assets, etc. for production method innovation business activities and the special depreciation limit (meaning the amount specified in each of the following items according to the category of assets, etc. for production method innovation business activities listed in that item).
青色申告書を提出する法人で農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第八条第三項に規定する認定生産方式革新事業者であるものが、同法の施行の日から令和九年三月三十一日までの間に、当該認定生産方式革新事業者として行う同法第二条第三項に規定する生産方式革新事業活動(同法第七条第三項に規定する措置を含む。)の用に供するための次に掲げる機械その他の減価償却資産(以下この項において「生産方式革新事業活動用資産等」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、又は生産方式革新事業活動用資産等を製作し、若しくは建設して、これを当該法人の当該生産方式革新事業活動の用に供した場合(所有権移転外リース取引により取得した当該生産方式革新事業活動用資産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生産方式革新事業活動用資産等の償却限度額は、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、当該生産方式革新事業活動用資産等の普通償却限度額と特別償却限度額(次の各号に掲げる生産方式革新事業活動用資産等の区分に応じ当該各号に定める金額をいう。)との合計額とする。
machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures constituting the equipment, etc. prescribed in Article 7, paragraph (4), item (i) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity that are stated in the certified production method innovation implementation plan prescribed in Article 8, paragraph (3) of that Act, which are specified by Cabinet Order as contributing remarkably to the improvement of agricultural productivity through the improvement of the efficiency of agricultural work, etc. prescribed in Article 2, paragraph (1) of that Act: the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of their acquisition cost;
農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第八条第三項に規定する認定生産方式革新実施計画に記載された同法第七条第四項第一号に規定する設備等を構成する機械及び装置、器具及び備品、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作業の効率化等を通じた農業の生産性の向上に著しく資するものとして政令で定めるもの その取得価額の百分の三十二(建物及びその附属設備並びに構築物については、百分の十六)に相当する金額
machinery and equipment constituting the equipment, etc. prescribed in Article 7, paragraph (4), item (ii) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity that are stated in the certified production method innovation implementation plan prescribed in Article 8, paragraph (3) of that Act, which are specified by Cabinet Order as contributing particularly to the promotion of the production method innovation business activities prescribed in Article 2, paragraph (3) of that Act carried out by farmers, etc. prescribed in that paragraph pertaining to that certified production method innovation implementation plan: the amount equivalent to 25 percent of their acquisition cost.
農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第八条第三項に規定する認定生産方式革新実施計画に記載された同法第七条第四項第二号に規定する設備等を構成する機械及び装置のうち、当該認定生産方式革新実施計画に係る同法第二条第三項に規定する農業者等が行う同項に規定する生産方式革新事業活動の促進に特に資するものとして政令で定めるもの その取得価額の百分の二十五に相当する金額
The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied.
Article 44-6Special Depreciation of Equipment for Advancing Recycling Businesses, etc.
第四十四条の六(再資源化事業等高度化設備の特別償却)
Where a corporation that files a blue return and that has obtained the certification under Article 11, paragraph (1) or Article 16, paragraph (1) of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation (Act No. 41 of 2024) acquires, during the period from the date of enforcement of that Act to March 31, 2028, machinery and equipment and furniture and fixtures constituting the facilities specified in each of the following items that are stated in the plan listed in that item pertaining to that certification (hereinafter referred to in this paragraph as a "certified plan"), which are specified by Cabinet Order as contributing remarkably to the advancement of recycling businesses, etc. prescribed in Article 2, paragraph (2) of that Act (limited to those of a scale specified by Cabinet Order; hereinafter referred to in this paragraph as "equipment for advancing recycling businesses, etc.") that have not been used for business since their manufacture, or manufactures equipment for advancing recycling businesses, etc., and puts it to use for the corporation's designated business (meaning the advanced recycling business prescribed in Article 11, paragraph (1) of that Act or the advanced separation and recovery business prescribed in Article 16, paragraph (1) of that Act; hereinafter the same applies in this paragraph) (excluding the case where the corporation puts to that use equipment for advancing recycling businesses, etc. acquired through a lease transaction without transfer of ownership), the depreciation limit for that equipment for advancing recycling businesses, 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 advancing recycling businesses, etc. and the special depreciation limit (meaning the amount equivalent to 35 percent of the acquisition cost of that equipment for advancing recycling businesses, etc. (where the total acquisition cost of the equipment for advancing recycling businesses, etc. acquired or manufactured to be used for the designated business carried out in accordance with the certified plan exceeds 2 billion yen, the amount calculated by multiplying 2 billion yen by the ratio of the acquisition cost of the equipment for advancing recycling businesses, etc. put to use for that designated business to that total)).
青色申告書を提出する法人で資源循環の促進のための再資源化事業等の高度化に関する法律(令和六年法律第四十一号)第十一条第一項又は第十六条第一項の認定を受けたものが、同法の施行の日から令和十年三月三十一日までの間に、当該認定に係る次の各号に掲げる計画(以下この項において「認定計画」という。)に記載された当該各号に定める施設を構成する機械及び装置並びに器具及び備品のうち、同法第二条第二項に規定する再資源化事業等の高度化に著しく資するものとして政令で定めるもの(政令で定める規模のものに限る。以下この項において「再資源化事業等高度化設備」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、又は再資源化事業等高度化設備を製作して、これを当該法人の指定事業(同法第十一条第一項に規定する高度再資源化事業又は同法第十六条第一項に規定する高度分離・回収事業をいう。以下この項において同じ。)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再資源化事業等高度化設備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再資源化事業等高度化設備の償却限度額は、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、当該再資源化事業等高度化設備の普通償却限度額と特別償却限度額(当該再資源化事業等高度化設備の取得価額(その認定計画に従つて行う指定事業の用に供するために取得又は製作をする再資源化事業等高度化設備の取得価額の合計額が二十億円を超える場合には、二十億円にその指定事業の用に供した再資源化事業等高度化設備の取得価額が当該合計額のうちに占める割合を乗じて計算した金額)の百分の三十五に相当する金額をいう。)との合計額とする。
the certified advanced recycling business plan prescribed in Article 12, paragraph (3) of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation: the waste treatment facilities prescribed in Article 11, paragraph (2), item (ix) of that Act;
資源循環の促進のための再資源化事業等の高度化に関する法律第十二条第三項に規定する認定高度再資源化事業計画 同法第十一条第二項第九号に規定する廃棄物処理施設
the certified advanced separation and recovery business plan prescribed in Article 17, paragraph (3) of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation: the waste treatment facilities prescribed in Article 16, paragraph (2), item (vii) of that Act.
資源循環の促進のための再資源化事業等の高度化に関する法律第十七条第三項に規定する認定高度分離・回収事業計画 同法第十六条第二項第七号に規定する廃棄物処理施設
The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied.
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).