# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十一条の三 (Article 11-3) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十一条の三 (Article 11-3)（特定事業継続力強化設備等の特別償却） — address `art-11-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-11-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-11-3 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十一条の三（特定事業継続力強化設備等の特別償却） — Special Depreciation of Specified Business Continuity Enhancement Equipment, etc. caption: machine translation, not official art-11-3 · https://japanlaw.org/en/special-taxation-measures-act/art-11-3 · https://japanlaw.org/l/332AC0000000026/art-11-3 **第一項** 青色申告書を提出する個人で第十条第八項第六号に規定する中小事業者であるもののうち中小企業の事業活動の継続に資するための中小企業等経営強化法等の一部を改正する法律（令和元年法律第二十一号）の施行の日から令和九年三月三十一日までの間に中小企業等経営強化法第五十六条第一項又は第五十八条第一項の認定（以下この項において「認定」という。）を受けた同法第二条第一項に規定する中小企業者に該当するもの（以下この項において「特定中小事業者」という。）が、その認定を受けた日から同日以後一年を経過する日までの間に、その認定に係る同法第五十六条第一項に規定する事業継続力強化計画若しくは同法第五十八条第一項に規定する連携事業継続力強化計画（同法第五十七条第一項の規定による変更の認定又は同法第五十九条第一項の規定による変更の認定があつたときは、その変更後のもの。以下この項において「認定事業継続力強化計画等」という。）に係る事業継続力強化設備等（同法第五十六条第二項第二号ロに規定する事業継続力強化設備等をいう。）として当該認定事業継続力強化計画等に記載された機械及び装置、器具及び備品並びに建物附属設備（機械及び装置並びに器具及び備品の部分について行う改良又は機械及び装置並びに器具及び備品の移転のための工事の施行に伴つて取得し、又は製作するものを含み、政令で定める規模のものに限る。以下第三項までにおいて「特定事業継続力強化設備等」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、又は特定事業継続力強化設備等を製作し、若しくは建設して、これを当該特定中小事業者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特定事業継続力強化設備等をその用に供した場合を除く。）には、その用に供した日の属する年における当該特定中小事業者の事業所得の金額の計算上、当該特定事業継続力強化設備等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定事業継続力強化設備等について同項の規定により計算した償却費の額とその取得価額の百分の十六に相当する金額との合計額以下の金額で当該特定中小事業者が必要経費として計算した金額とする。ただし、当該特定事業継続力強化設備等の償却費として同項の規定により必要経費に算入される金額を下ることはできない。 art-11-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1 Where an individual who files a blue return and who is a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi), and who falls under a small and medium-sized enterprise prescribed in Article 2, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. that has obtained the certification under Article 56, paragraph (1) or Article 58, paragraph (1) of that Act (hereinafter referred to in this paragraph as "certification") during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. to Contribute to the Continuation of Business Activities of Small and Medium-Sized Enterprises (Act No. 21 of 2019) to March 31, 2027 (hereinafter referred to in this paragraph as a "specified small and medium-sized business operator"), acquires, during the period from the day on which it obtained the certification to the day on which one year has elapsed from that day, machinery and equipment, furniture and fixtures, and building fixtures stated in the certified business continuity strengthening plan, etc. as business continuity enhancement equipment, etc. (meaning business continuity enhancement equipment, etc. prescribed in Article 56, paragraph (2), item (ii), (b) of that Act) pertaining to the business continuity strengthening plan prescribed in Article 56, paragraph (1) of that Act or the collaborative business continuity strengthening plan prescribed in Article 58, paragraph (1) of that Act pertaining to that certification (where a certification of a change under Article 57, paragraph (1) of that Act or a certification of a change under Article 59, paragraph (1) of that Act has been granted, the plan after the change; hereinafter referred to in this paragraph as a "certified business continuity strengthening plan, etc.") (including those acquired or manufactured in connection with improvements made to parts of machinery and equipment or furniture and fixtures or with the execution of work for relocating machinery and equipment or furniture and fixtures, and limited to those of a scale specified by Cabinet Order; hereinafter referred to in this paragraph through paragraph (3) as "specified business continuity enhancement equipment, etc.") that have not been used for business since their manufacture or construction, or manufactures or constructs specified business continuity enhancement equipment, etc., and puts it to use for the business of the specified small and medium-sized business operator (excluding the case where the operator puts to that use specified business continuity enhancement equipment, etc. acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for that specified business continuity enhancement equipment, etc. in calculating the amount of business income of the specified small and medium-sized business operator 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 specified small and medium-sized business operator as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that specified business continuity enhancement equipment, etc. pursuant to the provisions of that paragraph and the amount equivalent to 16 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 specified business continuity enhancement equipment, etc. pursuant to the provisions of that paragraph. machine translation, not official **第二項** 第十一条第二項の規定は、前項の規定の適用を受ける特定事業継続力強化設備等の償却費の額を計算する場合について準用する。この場合において、同条第二項中「その合計償却限度額」とあるのは、「第十一条の三第一項本文の規定により必要経費に算入することができる償却費の限度額」と読み替えるものとする。 art-11-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-2 The provisions of Article 11, paragraph (2) apply mutatis mutandis to the calculation of the amount of depreciation allowance for specified business continuity enhancement equipment, etc. 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 11-3, paragraph (1)". machine translation, not official **第三項** 第一項の規定は、特定事業継続力強化設備等の取得又は製作若しくは建設に充てるための国又は地方公共団体の補助金又は給付金その他これらに準ずるもの（以下この項において「補助金等」という。）の交付を受けた個人が、当該補助金等をもつて取得し、又は製作し、若しくは建設した当該補助金等の交付の目的に適合した特定事業継続力強化設備等については、適用しない。 art-11-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-3 The provisions of paragraph (1) do not apply to specified business continuity enhancement equipment, etc. that an individual who has received a subsidy or benefit from the national government or a local government, or anything equivalent thereto, for the acquisition, manufacture or construction of specified business continuity enhancement equipment, etc. (hereinafter referred to in this paragraph as a "subsidy, etc.") has acquired, manufactured or constructed with that subsidy, etc. and that conforms to the purpose for which that subsidy, etc. was granted. machine translation, not official **第四項** 第十一条第三項の規定は、第一項又は第二項の規定を適用する場合について準用する。 art-11-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-4 The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of paragraph (1) or paragraph (2). machine translation, not official --- ## Cites - art-11-3/par-1: 中小企業等経営強化法第五十六条第一項 → e-Gov law 411AC0000000018, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection - art-11-3/par-1: 第五十八条第一項 → e-Gov law 411AC0000000018, 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — not held in this collection - art-11-3/par-1: 同法第二条第一項 → e-Gov law 411AC0000000018, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-11-3/par-1: 同法第五十七条第一項 → e-Gov law 411AC0000000018, 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — not held in this collection - art-11-3/par-1: 同法第五十九条第一項 → e-Gov law 411AC0000000018, 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — not held in this collection - art-11-3/par-1: 同法第五十六条第二項第二号 → e-Gov law 411AC0000000018, 第五十六条第二項第二号 (Article 56, paragraph (2), item (ii)), art-56/par-2/item-2 — not held in this collection - art-11-3/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1 - art-11-3/par-1: この項 → 租税特別措置法 第十一条の三第一項 (Article 11-3, paragraph (1)), art-11-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1 - art-11-3/par-1: 第三項 → 租税特別措置法 第十一条の三第三項 (Article 11-3, paragraph (3)), art-11-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-3 - art-11-3/par-1: 第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), art-10/par-8/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6 - art-11-3/par-2: 第十一条第二項 → 租税特別措置法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-2 - art-11-3/par-2: 前項 → 租税特別措置法 第十一条の三第一項 (Article 11-3, paragraph (1)), art-11-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1 - art-11-3/par-3: 第一項 → 租税特別措置法 第十一条の三第一項 (Article 11-3, paragraph (1)), art-11-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1 - art-11-3/par-3: この項 → 租税特別措置法 第十一条の三第三項 (Article 11-3, paragraph (3)), art-11-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-3 - art-11-3/par-4: 第二項 → 租税特別措置法 第十一条の三第二項 (Article 11-3, paragraph (2)), art-11-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-2 - art-11-3/par-4: 第十一条第三項 → 租税特別措置法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-11/par-3 - art-11-3/par-4: 第一項 → 租税特別措置法 第十一条の三第一項 (Article 11-3, paragraph (1)), art-11-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第十一条の三第一項（特定事業継続力強化設備等の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1 - 租税特別措置法 第十一条の三第二項（特定事業継続力強化設備等の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-2 - 租税特別措置法 第十一条の三第三項（特定事業継続力強化設備等の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-3 - 租税特別措置法 第十一条の三第四項（特定事業継続力強化設備等の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-4 - 租税特別措置法 第十九条第一項第一号（特別償却等に関する複数の規定の不適用） — https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1/item-1 - 租税特別措置法 附則第三十二条第二項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-2 - 租税特別措置法 附則第三十二条第三項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-3 - 租税特別措置法 附則第二十九条第二項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-2 - 租税特別措置法 附則第二十八条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-28/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-023, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07