# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十四条の四 (Article 44-4) - 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: 第四十四条の四 (Article 44-4)（環境負荷低減事業活動用資産等の特別償却） — address `art-44-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-44-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-44-4 - 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. --- ### 第四十四条の四（環境負荷低減事業活動用資産等の特別償却） — Special Depreciation of Assets for Environmental Burden Reduction Business Activities, etc. caption: machine translation, not official art-44-4 · https://japanlaw.org/en/special-taxation-measures-act/art-44-4 · https://japanlaw.org/l/332AC0000000026/art-44-4 **第一項** 青色申告書を提出する法人で環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第十九条第一項又は第二十一条第一項の認定を受けた同法第二条第三項に規定する農林漁業者（当該農林漁業者が団体である場合におけるその構成員等（同項に規定する構成員等をいう。）を含む。）であるものが、同法の施行の日から令和十年三月三十一日までの間に、当該認定に係る次に掲げる機械その他の減価償却資産のうち同条第四項に規定する環境負荷の低減に著しく資するものとして政令で定めるもの（政令で定める規模のものに限る。以下この項において「環境負荷低減事業活動用資産」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、又は環境負荷低減事業活動用資産を製作し、若しくは建設して、これを当該法人の同条第四項に規定する環境負荷低減事業活動又は同法第十五条第二項第三号に規定する特定環境負荷低減事業活動の用に供した場合（所有権移転外リース取引により取得した当該環境負荷低減事業活動用資産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環境負荷低減事業活動用資産の償却限度額は、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、当該環境負荷低減事業活動用資産の普通償却限度額と特別償却限度額（当該環境負荷低減事業活動用資産の取得価額の百分の三十二（建物及びその附属設備並びに構築物については、百分の十六）に相当する金額をいう。）との合計額とする。 art-44-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-1 Where a corporation that files a blue return and that is a person engaged in agriculture, forestry or fisheries prescribed in Article 2, paragraph (3) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems (including, where that person engaged in agriculture, forestry or fisheries is an organization, its members, etc. (meaning the members, etc. prescribed in that paragraph)) that has obtained the certification under Article 19, paragraph (1) or Article 21, paragraph (1) of that Act acquires, during the period from the date of enforcement of that Act to March 31, 2028, any of the following machinery or other depreciable assets pertaining to that certification that is specified by Cabinet Order as contributing remarkably to the reduction of environmental burden prescribed in Article 2, paragraph (4) of that Act (limited to that of a scale specified by Cabinet Order; hereinafter referred to in this paragraph as "assets for environmental burden reduction business activities") that has not been used for business since its manufacture or construction, or manufactures or constructs assets for environmental burden reduction business activities, and puts them to use for the corporation's environmental burden reduction business activities prescribed in Article 2, paragraph (4) of that Act or specified environmental burden reduction business activities prescribed in Article 15, paragraph (2), item (iii) of that Act (excluding the case where the corporation puts to that use assets for environmental burden reduction business activities acquired through a lease transaction without transfer of ownership), the depreciation limit for those assets for environmental burden reduction business activities 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 assets for environmental burden reduction business activities and the special depreciation limit (meaning the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of the acquisition cost of those assets for environmental burden reduction business activities). machine translation, not official **一** 環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第二十条第三項に規定する認定環境負荷低減事業活動実施計画に記載された同法第十九条第四項に規定する設備等を構成する機械その他の減価償却資産 art-44-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-1/item-1 machinery and other depreciable assets constituting the equipment, etc. prescribed in Article 19, paragraph (4) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems that are stated in the certified environmental burden reduction business activity implementation plan prescribed in Article 20, paragraph (3) of that Act; machine translation, not official **二** 環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第二十二条第三項に規定する認定特定環境負荷低減事業活動実施計画に記載された同法第二十一条第四項第一号に規定する設備等を構成する機械その他の減価償却資産 art-44-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-1/item-2 machinery and other depreciable assets constituting the equipment, etc. prescribed in Article 21, paragraph (4), item (i) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems that are stated in the certified specified environmental burden reduction business activity implementation plan prescribed in Article 22, paragraph (3) of that Act. machine translation, not official **第二項** 青色申告書を提出する法人で環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第三十九条第一項の認定を受けたものが、同法の施行の日から令和十年三月三十一日までの間に、当該認定に係る同法第四十条第三項に規定する認定基盤確立事業実施計画に記載された同法第三十九条第三項第一号に規定する設備等を構成する機械その他の減価償却資産のうち同法第二条第四項に規定する環境負荷の低減を図るために行う取組の効果を著しく高めるものとして政令で定めるもの（以下この項において「基盤確立事業用資産」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、又は基盤確立事業用資産を製作し、若しくは建設して、これを当該法人の同条第五項に規定する基盤確立事業（同項第三号に掲げるものに限る。）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基盤確立事業用資産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基盤確立事業用資産の償却限度額は、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、当該基盤確立事業用資産の普通償却限度額と特別償却限度額（当該基盤確立事業用資産の取得価額の百分の三十二（建物及びその附属設備並びに構築物については、百分の十六）に相当する金額をいう。）との合計額とする。 art-44-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-2 Where a corporation that files a blue return and that has obtained the certification under Article 39, paragraph (1) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems acquires, during the period from the date of enforcement of that Act to March 31, 2028, machinery or other depreciable assets constituting the equipment, etc. prescribed in Article 39, paragraph (3), item (i) of that Act that are stated in the certified foundation-establishing business implementation plan prescribed in Article 40, paragraph (3) of that Act pertaining to that certification, which are specified by Cabinet Order as remarkably enhancing the effect of the efforts made to reduce environmental burden prescribed in Article 2, paragraph (4) of that Act (hereinafter referred to in this paragraph as "assets for a foundation-establishing business"), that have not been used for business since their manufacture or construction, or manufactures or constructs assets for a foundation-establishing business, and puts them to use for the corporation's foundation-establishing business prescribed in paragraph (5) of that Article (limited to that listed in item (iii) of that paragraph) (excluding the case where the corporation puts to that use assets for a foundation-establishing business acquired through a lease transaction without transfer of ownership), the depreciation limit for those assets for a foundation-establishing business 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 assets for a foundation-establishing business and the special depreciation limit (meaning the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of the acquisition cost of those assets for a foundation-establishing business). machine translation, not official **第三項** 第四十三条第二項の規定は、前二項の規定を適用する場合について準用する。 art-44-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-3 The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of the preceding two paragraphs are applied. machine translation, not official **第四項** 前項に定めるもののほか、第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。 art-44-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-4 Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-44-4/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-44-4/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-44-4/par-1: この項 → 租税特別措置法 第四十四条の四第一項 (Article 44-4, paragraph (1)), art-44-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-1 - art-44-4/par-2: 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-44-4/par-2: 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-44-4/par-2: この項 → 租税特別措置法 第四十四条の四第二項 (Article 44-4, paragraph (2)), art-44-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-2 - art-44-4/par-3: 前二項 → 租税特別措置法 第四十四条の四第二項 (Article 44-4, paragraph (2)), art-44-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-2 - art-44-4/par-3: 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-44-4/par-3: 前二項 → 租税特別措置法 第四十四条の四第一項 (Article 44-4, paragraph (1)), art-44-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-1 - art-44-4/par-4: 第二項 → 租税特別措置法 第四十四条の四第二項 (Article 44-4, paragraph (2)), art-44-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-2 - art-44-4/par-4: 前項 → 租税特別措置法 第四十四条の四第三項 (Article 44-4, paragraph (3)), art-44-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-3 - art-44-4/par-4: 第一項 → 租税特別措置法 第四十四条の四第一項 (Article 44-4, paragraph (1)), art-44-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第四十四条の四第一項（環境負荷低減事業活動用資産等の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-1 - 租税特別措置法 第四十四条の四第二項（環境負荷低減事業活動用資産等の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-2 - 租税特別措置法 第四十四条の四第三項（環境負荷低減事業活動用資産等の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-3 - 租税特別措置法 第四十四条の四第四項（環境負荷低減事業活動用資産等の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-44-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-44-4/par-4 - 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-115, 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