Article 46Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired by a Non-investment Partnership with Allotment Monies
第四十六条（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入）
In the case where a cooperative, etc. that does not hold capital contributions has allotted the expenses for acquiring or improving its Fixed Assets to be used for its business to its partners or members in each business year, when, with regard to the Fixed Assets to be used for its business that it has acquired or improved by the end of the business year, the book value of the Fixed Assets has been reduced, with the reduction accounted for as a loss, within the limit of the amount up to the amount required for the acquisition or improvement of the Fixed Assets out of the amount paid based on such allotment in the business year (if the Fixed Assets are depreciable assets acquired or improved in a business year prior to the business year, the amount calculated as specified by Cabinet Order on the basis of that amount; hereinafter such limit is referred to as the "advanced depreciation limit" in this paragraph) or the amount not exceeding the advanced depreciation limit has been booked in such a manner as to save it as a reserve in the final settlement of the accounts in the business year, the amount equivalent to the amount reduced or booked as above is included in deductible expenses, when calculating the amount of income for the business year.
協同組合等のうち出資を有しないものが、各事業年度においてその組合員又は会員に対しその事業の用に供する固定資産の取得又は改良に充てるための費用を賦課した場合において、当該事業年度終了の時までに取得又は改良をしたその事業の用に供する固定資産につき、当該事業年度においてその賦課に基づいて納付された金額のうちその固定資産の取得若しくは改良に要した金額に達するまでの金額（その固定資産が当該事業年度前の各事業年度において取得又は改良をした減価償却資産である場合には、当該金額を基礎として政令で定めるところにより計算した金額。以下この項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法により経理したときは、その減額し又は経理した金額に相当する金額は、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。
The provisions of the preceding paragraph apply only in the case where a tax return contains a detailed statement concerning the inclusion in deductible expenses of the amount equivalent to the amount reduced or booked as prescribed in the paragraph.
Even in the case where a tax return without entries for the matters set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (1), when they find any unavoidable grounds for the person's failure to make entries for such matters.
The acquisition cost of the Fixed Assets to which the provisions of paragraph (1) have been applied and other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.