# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十三条の二 (Article 43-2) - 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: 第四十三条の二 (Article 43-2)（被災代替資産等の特別償却） — address `art-43-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-43-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-43-2 - 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. --- ### 第四十三条の二（被災代替資産等の特別償却） — Special Depreciation of Substitute Assets for Disaster-Damaged Assets, etc. caption: machine translation, not official art-43-2 · https://japanlaw.org/en/special-taxation-measures-act/art-43-2 · https://japanlaw.org/l/332AC0000000026/art-43-2 **第一項** 法人が、特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害（以下この項において「特定非常災害」という。）に係る同条第一項の特定非常災害発生日（以下この項において「特定非常災害発生日」という。）から当該特定非常災害発生日の翌日以後五年を経過する日までの間に、次の表の各号の上欄に掲げる減価償却資産で当該特定非常災害に基因して当該法人の事業の用に供することができなくなつた建物（その附属設備を含む。以下この項において同じ。）、構築物若しくは機械及び装置に代わるものとして政令で定めるものに該当するものの取得等（取得又は製作若しくは建設をいう。以下この項において同じ。）をして、これを当該法人の事業の用（機械及び装置にあつては、貸付けの用を除く。）に供した場合（所有権移転外リース取引により取得した同欄に掲げる減価償却資産をその事業の用に供した場合を除く。）又は同欄に掲げる減価償却資産の取得等をして、これを被災区域（当該特定非常災害に基因して事業又は居住の用に供することができなくなつた建物又は構築物の敷地及び当該建物又は構築物と一体的に事業の用に供される附属施設の用に供されていた土地の区域をいう。）及び当該被災区域である土地に付随して一体的に使用される土地の区域内において当該法人の事業の用（機械及び装置にあつては、貸付けの用を除く。）に供した場合（所有権移転外リース取引により取得した同欄に掲げる減価償却資産をその事業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これらの減価償却資産（以下この項及び第三項において「被災代替資産等」という。）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、当該被災代替資産等の普通償却限度額と特別償却限度額（当該被災代替資産等の取得価額に同表の各号の上欄に掲げる減価償却資産の区分に応じ当該各号の中欄に掲げる割合（当該法人が中小企業者等である場合には、当該各号の下欄に掲げる割合）を乗じて計算した金額をいう。）との合計額とする。 資産 割合 割合 一　建物又は構築物（増築された建物又は構築物のその増築部分を含む。）で、その建設の後事業の用に供されたことのないもの 百分の十五（当該特定非常災害発生日の翌日から起算して三年を経過した日（以下この表において「発災後三年経過日」という。）以後に取得又は建設をしたものについては、百分の十） 百分の十八（発災後三年経過日以後に取得又は建設をしたものについては、百分の十二） 二　機械及び装置でその製作の後事業の用に供されたことのないもの 百分の三十（発災後三年経過日以後に取得又は製作をしたものについては、百分の二十） 百分の三十六（発災後三年経過日以後に取得又は製作をしたものについては、百分の二十四） art-43-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-43-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-1 Where a corporation, during the period from the specified extraordinary Disaster occurrence date referred to in Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (hereinafter referred to in this paragraph as the "specified extraordinary Disaster occurrence date") pertaining to an extraordinary disaster designated as a specified extraordinary Disaster pursuant to the provisions of that paragraph (hereinafter referred to in this paragraph as a "specified extraordinary Disaster") to the day on which five years have elapsed from the day following that specified extraordinary Disaster occurrence date, carries out the acquisition, etc. (meaning acquisition or manufacture or construction; hereinafter the same applies in this paragraph) of a depreciable asset listed in the left-hand column of an item of the following table that falls under an asset specified by Cabinet Order as a replacement for a building (including its associated facilities; hereinafter the same applies in this paragraph), structure, or machinery and equipment that has become unable to be put to use for the corporation's business due to that specified extraordinary Disaster, and puts it to use for the corporation's business (for machinery and equipment, excluding use for leasing) (excluding the case where the corporation puts to use for that business a depreciable asset listed in that column that was acquired through a lease transaction without transfer of ownership), or carries out the acquisition, etc. of a depreciable asset listed in that column and puts it to use for the corporation's business (for machinery and equipment, excluding use for leasing) within the disaster-stricken area (meaning the area of land that was used as the site of buildings or structures that became unable to be put to use for business or residence due to that specified extraordinary Disaster and for attached facilities used for business integrally with those buildings or structures) and the area of land used integrally with and incidental to the land in that disaster-stricken area (excluding the case where the corporation puts to use for that business a depreciable asset listed in that column that was acquired through a lease transaction without transfer of ownership), the depreciation limit for those depreciable assets (hereinafter referred to in this paragraph and paragraph (3) as "substitute assets for disaster-damaged assets, etc.") 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 substitute assets for disaster-damaged assets, etc. and the special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of those substitute assets for disaster-damaged assets, etc. by the percentage listed in the middle column of the relevant item of that table according to the category of depreciable asset listed in the left-hand column of that item (or, where the corporation is a small and medium sized enterprise, etc., the percentage listed in the right-hand column of that item)). Asset Percentage Percentage (i) Buildings or structures (including the extended portion of an extended building or structure) that have not been used for business since their construction 15 percent (for those acquired or constructed on or after the day on which three years have elapsed counting from the day following that specified extraordinary Disaster occurrence date (hereinafter referred to in this table as the "day three years after the disaster"), 10 percent) 18 percent (for those acquired or constructed on or after the day three years after the disaster, 12 percent) (ii) Machinery and equipment that have not been used for business since their manufacture 30 percent (for those acquired or manufactured on or after the day three years after the disaster, 20 percent) 36 percent (for those acquired or manufactured on or after the day three years after the disaster, 24 percent) machine translation, not official **第二項** 前項に規定する中小企業者等とは、第四十二条の四第十九項第七号に規定する中小企業者（同項第八号に規定する適用除外事業者（以下この項において「適用除外事業者」という。）に該当するもの（通算法人である法人の各事業年度終了の日において当該通算法人である法人との間に通算完全支配関係がある他の通算法人のうちいずれかの法人が適用除外事業者に該当する場合には、当該通算法人である法人を含む。）を除く。）又は同条第十九項第九号に規定する農業協同組合等をいう。 art-43-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-43-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-2 The small and medium sized enterprise, etc. prescribed in the preceding paragraph means a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) (excluding one that falls under an excluded business operator prescribed in item (viii) of that paragraph (hereinafter referred to in this paragraph as an "excluded business operator") (where any of the other group tax sharing corporations having a group tax sharing full controlling interest with a corporation that is a group tax sharing corporation as of the day of the end of each business year of that corporation falls under an excluded business operator, including that corporation that is a group tax sharing corporation)) or an agricultural cooperative, etc. prescribed in paragraph (19), item (ix) of that Article. machine translation, not official **第三項** 第一項の規定は、確定申告書等に被災代替資産等の償却限度額の計算に関する明細書の添付がない場合には、適用しない。ただし、当該添付がない確定申告書等の提出があつた場合においても、その添付がなかつたことにつき税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。 art-43-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-43-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-3 The provisions of paragraph (1) do not apply where the tax return, etc. does not have attached to it a written statement concerning the calculation of the depreciation limit for the substitute assets for disaster-damaged assets, etc.; provided, however, that this does not apply where, even if a tax return, etc. without that attachment has been filed, the district director finds that there are unavoidable circumstances for the failure to attach it and that written statement has been submitted. machine translation, not official --- ## Cites - art-43-2/par-1: 法人税法第三十一条第一項 → 法人税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/corporation-tax-act/art-31/par-1 · https://japanlaw.org/l/340AC0000000034/art-31/par-1 - art-43-2/par-1: 第二項 → 法人税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/en/corporation-tax-act/art-31/par-2 · https://japanlaw.org/l/340AC0000000034/art-31/par-2 - art-43-2/par-1: 第三項 → 租税特別措置法 第四十三条の二第三項 (Article 43-2, paragraph (3)), art-43-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-43-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-3 - art-43-2/par-1: この項 → 租税特別措置法 第四十三条の二第一項 (Article 43-2, paragraph (1)), art-43-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-43-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-1 - art-43-2/par-2: 第四十二条の四第十九項第七号 → 租税特別措置法 第四十二条の四第十九項第七号 (Article 42-4, paragraph (19), item (vii)), art-42-4/par-19/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-7 - art-43-2/par-2: 同項第八号 → 租税特別措置法 第四十二条の四第十九項第八号 (Article 42-4, paragraph (19), item (viii)), art-42-4/par-19/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-8 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-8 - art-43-2/par-2: 前項 → 租税特別措置法 第四十三条の二第一項 (Article 43-2, paragraph (1)), art-43-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-43-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-1 - art-43-2/par-2: この項 → 租税特別措置法 第四十三条の二第二項 (Article 43-2, paragraph (2)), art-43-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-43-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-2 - art-43-2/par-2: 同条第十九項第九号 → 租税特別措置法 第四十二条の四第十九項第九号 (Article 42-4, paragraph (19), item (ix)), art-42-4/par-19/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-9 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-9 - art-43-2/par-3: 第一項 → 租税特別措置法 第四十三条の二第一項 (Article 43-2, paragraph (1)), art-43-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-43-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-1 ## Cited by 17 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第四十三条の二第一項（被災代替資産等の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-43-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-1 - 租税特別措置法 第四十三条の二第二項（被災代替資産等の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-43-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-2 - 租税特別措置法 第四十三条の二第三項（被災代替資産等の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-43-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-3 - 租税特別措置法 第五十二条の二第一項（特別償却不足額がある場合の償却限度額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-1 - 租税特別措置法 第五十二条の二第二項（特別償却不足額がある場合の償却限度額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-2 - 租税特別措置法 第五十二条の三第二十六項（準備金方式による特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-52-3/par-26 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-26 - 租税特別措置法 第五十三条第一項第二号（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-53/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-53/par-1/item-2 - 租税特別措置法 附則第六十七条第二項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-2 - 租税特別措置法 附則第六十七条第三項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3 - 租税特別措置法 附則第六十七条第三項第一号（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-1 - 租税特別措置法 附則第六十七条第三項第二号（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-2 - 租税特別措置法 附則第六十七条第三項第三号（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-3 - 租税特別措置法 附則第六十七条第三項第四号（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-4 - 租税特別措置法 附則第六十七条第五項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-67/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-5 - 租税特別措置法 附則第八十二条第四項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-82/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4 - 租税特別措置法 附則第八十二条第四項第一号（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-1 - 租税特別措置法 附則第五十条第二項（法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-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-2 --- ## 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-20261007T211206-114, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes2-20261008T160000, 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