# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十八条の二 (Article 28-2)

- 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: 第二十八条の二 (Article 28-2)（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例） — address `art-28-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-28-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-28-2
- 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.

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### 第二十八条の二（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例） — Special Provisions on Inclusion in Necessary Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Business Operators
<sup>caption: machine translation, not official</sup>
<sup>art-28-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2 · https://japanlaw.org/l/332AC0000000026/art-28-2</sup>

    **第一項**  中小事業者（第十条第八項第六号に規定する中小事業者で青色申告書を提出するもののうち、事務負担に配慮する必要があるものとして政令で定めるものをいう。以下この項において同じ。）が、平成十八年四月一日から令和十一年三月三十一日までの間に取得し、又は製作し、若しくは建設し、かつ、当該中小事業者の不動産所得、事業所得又は山林所得を生ずべき業務の用に供した減価償却資産で、その取得価額が四十万円未満であるもの（その取得価額が十万円未満であるもの及び第十九条第一項各号に掲げる規定の適用を受けるものその他政令で定めるものを除く。以下この条において「少額減価償却資産」という。）については、所得税法第四十九条第一項の規定にかかわらず、当該少額減価償却資産の取得価額に相当する金額を、当該中小事業者のその業務の用に供した年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、必要経費に算入する。この場合において、当該中小事業者のその業務の用に供した年分における少額減価償却資産の取得価額の合計額が三百万円（当該業務の用に供した年がその業務を開始した日の属する年又はその業務を廃止した日の属する年である場合には、これらの年については、三百万円を十二で除し、これにこれらの年において業務を営んでいた期間の月数を乗じて計算した金額。以下この項において同じ。）を超えるときは、その取得価額の合計額のうち三百万円に達するまでの少額減価償却資産の取得価額の合計額を限度とする。
    <sup>art-28-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-1</sup>
    With regard to depreciable assets that a small and medium sized business operator (meaning a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi) that files blue returns, which is specified by Cabinet Order as one for which consideration needs to be given to the administrative burden; the same applies hereinafter in this paragraph) has acquired, manufactured, or constructed during the period from April 1, 2006 to March 31, 2029 and has used for the operations of that small and medium sized business operator that generate real estate income, business income, or timber income, and whose acquisition cost is less than 400,000 yen (excluding those whose acquisition cost is less than 100,000 yen, those that receive the application of the provisions listed in the items of Article 19, paragraph (1), and any other assets specified by Cabinet Order; referred to in this Article as "low-value depreciable assets"), notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount equivalent to the acquisition cost of those low-value depreciable assets is included in necessary expenses in calculating the amount of real estate income, the amount of business income, or the amount of timber income of that small and medium sized business operator for the year in which they were used for those operations. In this case, where the total acquisition cost of low-value depreciable assets for the year in which that small and medium sized business operator used them for those operations exceeds 3,000,000 yen (where the year in which they were used for those operations is the year that includes the day on which the operations were commenced or the year that includes the day on which the operations were discontinued, for those years, the amount calculated by dividing 3,000,000 yen by 12 and multiplying the result by the number of months of the period during which the operations were conducted in those years; the same applies hereinafter in this paragraph), the amount included is limited to the total acquisition cost of the low-value depreciable assets up to 3,000,000 yen, out of that total acquisition cost.
    <sup>machine translation, not official</sup>

    **第二項**  前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
    <sup>art-28-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-2</sup>
    The number of months referred to in the preceding paragraph is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の規定は、確定申告書に少額減価償却資産の取得価額に関する明細書の添付がある場合に限り、適用する。
    <sup>art-28-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-3</sup>
    The provisions of paragraph (1) apply only if a written statement concerning the acquisition cost of the low-value depreciable assets is attached to the final return.
    <sup>machine translation, not official</sup>

    **第四項**  第一項の規定の適用を受けた少額減価償却資産について所得税に関する法令の規定を適用する場合には、同項の規定によりその年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入された金額は、当該少額減価償却資産の取得価額に算入しない。
    <sup>art-28-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-4</sup>
    Where the provisions of laws and regulations concerning income tax are applied to low-value depreciable assets to which the provisions of paragraph (1) have been applied, the amount included in necessary expenses in calculating the amount of real estate income, the amount of business income, or the amount of timber income for that year pursuant to the provisions of that paragraph is not included in the acquisition cost of those low-value depreciable assets.
    <sup>machine translation, not official</sup>

    **第五項**  前三項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-28-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-5</sup>
    Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

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## Cites
- art-28-2/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-28-2/par-1: この条 → 租税特別措置法 第二十八条の二 (Article 28-2), art-28-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2 · https://japanlaw.org/l/332AC0000000026/art-28-2
- art-28-2/par-1: この項 → 租税特別措置法 第二十八条の二第一項 (Article 28-2, paragraph (1)), art-28-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-1
- art-28-2/par-1: 第十九条第一項 → 租税特別措置法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1
- art-28-2/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-28-2/par-2: 前項 → 租税特別措置法 第二十八条の二第一項 (Article 28-2, paragraph (1)), art-28-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-1
- art-28-2/par-3: 第一項 → 租税特別措置法 第二十八条の二第一項 (Article 28-2, paragraph (1)), art-28-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-1
- art-28-2/par-4: 第一項 → 租税特別措置法 第二十八条の二第一項 (Article 28-2, paragraph (1)), art-28-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-1
- art-28-2/par-5: 前三項 → 租税特別措置法 第二十八条の二第四項 (Article 28-2, paragraph (4)), art-28-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-4
- art-28-2/par-5: 前三項 → 租税特別措置法 第二十八条の二第二項 (Article 28-2, paragraph (2)), art-28-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-2
- art-28-2/par-5: 前三項 → 租税特別措置法 第二十八条の二第三項 (Article 28-2, paragraph (3)), art-28-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-3
- art-28-2/par-5: 第一項 → 租税特別措置法 第二十八条の二第一項 (Article 28-2, paragraph (1)), art-28-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-1

## Cited by

8 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第二十八条の二第一項（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-1
- 租税特別措置法 第二十八条の二第二項（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-2
- 租税特別措置法 第二十八条の二第三項（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-3
- 租税特別措置法 第二十八条の二第四項（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-4
- 租税特別措置法 第二十八条の二第五項（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-5
- 租税特別措置法 附則第六十二条第一項（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-62/par-1
- 租税特別措置法 附則第三十一条第一項（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-31/par-1
- 租税特別措置法 附則第三十五条第一項（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-35/par-1

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## 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-20261007T211206-029, 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