# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十四条 (Article 44)

- 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: 第四十四条 (Article 44)（関西文化学術研究都市の文化学術研究地区における文化学術研究施設の特別償却） — address `art-44`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-44
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-44
- 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.

---

### 第四十四条（関西文化学術研究都市の文化学術研究地区における文化学術研究施設の特別償却） — Special Depreciation of Cultural and Academic Research Facilities in the Cultural and Academic Research Districts of the Cultural and Academic Research City in the Kansai Area
<sup>caption: machine translation, not official</sup>
<sup>art-44 · https://japanlaw.org/en/special-taxation-measures-act/art-44 · https://japanlaw.org/l/332AC0000000026/art-44</sup>

  **第一項**  青色申告書を提出する法人が、関西文化学術研究都市建設促進法（昭和六十二年法律第七十二号）第五条第二項に規定する建設計画の同意の日から令和九年三月三十一日までの間に、同法第二条第四項に規定する文化学術研究施設のうち政令で定める要件を満たす研究所用の施設の新設又は増設をする場合において、当該新設若しくは増設に係る研究所用の建物及びその附属設備並びに機械及び装置（機械及び装置にあつては、政令で定める規模のものに限る。以下この項において「研究施設」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、又は研究施設を製作し、若しくは建設して、これを当該法人の事業の用に供したとき（所有権移転外リース取引により取得した当該研究施設をその用に供した場合を除く。）は、その用に供した日を含む事業年度の当該研究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、当該研究施設の普通償却限度額と特別償却限度額（当該研究施設の取得価額の百分の十二（建物及びその附属設備については、百分の六）に相当する金額をいう。）との合計額とする。
  <sup>art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/art-44/par-1</sup>
  Where a corporation that files a blue return newly establishes or expands, during the period from the date of consent to the construction plan prescribed in Article 5, paragraph (2) of the Act on Advancement of Construction of Cultural and Academic Cities in Kansai Area (Act No. 72 of 1987) to March 31, 2027, facilities for research institutes that meet the requirements specified by Cabinet Order among the cultural and academic research facilities prescribed in Article 2, paragraph (4) of that Act, if the corporation acquires research institute buildings and their associated facilities and machinery and equipment pertaining to that new establishment or expansion (for machinery and equipment, limited to those of a scale specified by Cabinet Order; hereinafter referred to in this paragraph as "research facilities") that have not been used for business since their manufacture or construction, or manufactures or constructs research facilities, and puts them to use for the corporation's business (excluding the case where the corporation puts to that use research facilities acquired through a lease transaction without transfer of ownership), the depreciation limit for those research 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 research facilities and the special depreciation limit (meaning the amount equivalent to 12 percent (for buildings and their associated facilities, 6 percent) of the acquisition cost of those research facilities).
  <sup>machine translation, not official</sup>

  **第二項**  第四十三条第二項の規定は、前項の規定を適用する場合について準用する。
  <sup>art-44/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/art-44/par-2</sup>
  The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied.
  <sup>machine translation, not official</sup>

---

## Cites
- art-44/par-1: 関西文化学術研究都市建設促進法（昭和六十二年法律第七十二号）第五条第二項 → e-Gov law 362AC1000000072, 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — not held in this collection
- art-44/par-1: 同法第二条第四項 → e-Gov law 362AC1000000072, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-44/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-44/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-44/par-1: この項 → 租税特別措置法 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/art-44/par-1
- art-44/par-2: 第四十三条第二項 → 租税特別措置法 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/art-43/par-2
- art-44/par-2: 前項 → 租税特別措置法 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/art-44/par-1

## Cited by

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

- 租税特別措置法 第四十四条第一項（関西文化学術研究都市の文化学術研究地区における文化学術研究施設の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/art-44/par-1
- 租税特別措置法 第四十四条第二項（関西文化学術研究都市の文化学術研究地区における文化学術研究施設の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/art-44/par-2
- 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

---

## 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
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07