# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十四条の三 (Article 44-3) - 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: 第四十四条の三 (Article 44-3)（共同利用施設の特別償却） — address `art-44-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-44-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-44-3 - 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. --- ### 第四十四条の三（共同利用施設の特別償却） — Special Depreciation of Jointly Used Facilities caption: machine translation, not official art-44-3 · https://japanlaw.org/en/special-taxation-measures-act/art-44-3 · https://japanlaw.org/l/332AC0000000026/art-44-3 **第一項** 青色申告書を提出する法人で、生活衛生同業組合（出資組合であるものに限る。）又は生活衛生同業小組合であるものが、平成三年四月一日から令和九年三月三十一日までの間に、生活衛生関係営業の運営の適正化及び振興に関する法律（昭和三十二年法律第百六十四号）第五十六条の三第一項の認定を受けた同項に規定する振興計画に係る共同利用施設（政令で定める規模のものに限る。以下この項において「共同利用施設」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、又は共同利用施設を製作し、若しくは建設して、これを当該法人の事業の用に供した場合（所有権移転外リース取引により取得した当該共同利用施設をそ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当該共同利用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、当該共同利用施設の普通償却限度額と特別償却限度額（当該共同利用施設の取得価額の百分の六に相当する金額をいう。）との合計額とする。 art-44-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-44-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-3/par-1 Where a corporation that files a blue return and that is an environmental health business cooperative (limited to one that is a cooperative with capital contributions) or a small environmental health business cooperative acquires, during the period from April 1, 1991 to March 31, 2027, jointly used facilities (limited to those of a scale specified by Cabinet Order; hereinafter referred to in this paragraph as "jointly used facilities") pertaining to a promotion plan prescribed in Article 56-3, paragraph (1) of the Act on Coordination and Improvement of Environmental Health Industry (Act No. 164 of 1957) that has obtained the certification under that paragraph, that have not been used for business since their manufacture or construction, or manufactures or constructs jointly used facilities, and puts them to use for the corporation's business (excluding the case where the corporation puts to that use jointly used facilities acquired through a lease transaction without transfer of ownership), the depreciation limit for those jointly used 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 jointly used facilities and the special depreciation limit (meaning the amount equivalent to 6 percent of the acquisition cost of those jointly used facilities). machine translation, not official **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。 art-44-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-3/par-2 The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied. machine translation, not official --- ## Cites - art-44-3/par-1: 生活衛生関係営業の運営の適正化及び振興に関する法律（昭和三十二年法律第百六十四号）第五十六条の三第一項 → e-Gov law 332AC1000000164, 第五十六条の三第一項 (Article 56-3, paragraph (1)), art-56-3/par-1 — not held in this collection - art-44-3/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-44-3/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-44-3/par-1: この項 → 租税特別措置法 第四十四条の三第一項 (Article 44-3, paragraph (1)), art-44-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-44-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-3/par-1 - art-44-3/par-2: 前項 → 租税特別措置法 第四十四条の三第一項 (Article 44-3, paragraph (1)), art-44-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-44-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-3/par-1 - art-44-3/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 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第四十四条の三第一項（共同利用施設の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-44-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-3/par-1 - 租税特別措置法 第四十四条の三第二項（共同利用施設の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-44-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-3/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