# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十四条の五 (Article 44-5) - 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: 第四十四条の五 (Article 44-5)（生産方式革新事業活動用資産等の特別償却） — address `art-44-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-44-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-44-5 - 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. --- ### 第四十四条の五（生産方式革新事業活動用資産等の特別償却） — Special Depreciation of Assets, etc. for Production Method Innovation Business Activities caption: machine translation, not official art-44-5 · https://japanlaw.org/en/special-taxation-measures-act/art-44-5 · https://japanlaw.org/l/332AC0000000026/art-44-5 **第一項** 青色申告書を提出する法人で農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第八条第三項に規定する認定生産方式革新事業者であるものが、同法の施行の日から令和九年三月三十一日までの間に、当該認定生産方式革新事業者として行う同法第二条第三項に規定する生産方式革新事業活動（同法第七条第三項に規定する措置を含む。）の用に供するための次に掲げる機械その他の減価償却資産（以下この項において「生産方式革新事業活動用資産等」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、又は生産方式革新事業活動用資産等を製作し、若しくは建設して、これを当該法人の当該生産方式革新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生産方式革新事業活動用資産等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生産方式革新事業活動用資産等の償却限度額は、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、当該生産方式革新事業活動用資産等の普通償却限度額と特別償却限度額（次の各号に掲げる生産方式革新事業活動用資産等の区分に応じ当該各号に定める金額をいう。）との合計額とする。 art-44-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-44-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-5/par-1 Where a corporation that files a blue return and that is a certified production method innovation business operator prescribed in Article 8, paragraph (3) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity acquires, during the period from the date of enforcement of that Act to March 31, 2027, any of the following machinery or other depreciable assets to be used for the production method innovation business activities prescribed in Article 2, paragraph (3) of that Act (including the measures prescribed in Article 7, paragraph (3) of that Act) carried out as that certified production method innovation business operator (hereinafter referred to in this paragraph as "assets, etc. for production method innovation business activities") that have not been used for business since their manufacture or construction, or manufactures or constructs assets, etc. for production method innovation business activities, and puts them to use for those production method innovation business activities of the corporation (excluding the case where the corporation puts to that use assets, etc. for production method innovation business activities acquired through a lease transaction without transfer of ownership), the depreciation limit for those assets, etc. for production method innovation 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, etc. for production method innovation business activities and the special depreciation limit (meaning the amount specified in each of the following items according to the category of assets, etc. for production method innovation business activities listed in that item). machine translation, not official **一** 農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第八条第三項に規定する認定生産方式革新実施計画に記載された同法第七条第四項第一号に規定する設備等を構成する機械及び装置、器具及び備品、建物及びその附属設備並びに構築物のうち、同法第二条第一項に規定する農作業の効率化等を通じた農業の生産性の向上に著しく資するものとして政令で定めるもの　そ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 art-44-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-44-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-44-5/par-1/item-1 machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures constituting the equipment, etc. prescribed in Article 7, paragraph (4), item (i) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity that are stated in the certified production method innovation implementation plan prescribed in Article 8, paragraph (3) of that Act, which are specified by Cabinet Order as contributing remarkably to the improvement of agricultural productivity through the improvement of the efficiency of agricultural work, etc. prescribed in Article 2, paragraph (1) of that Act: the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of their acquisition cost; machine translation, not official **二** 農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第八条第三項に規定する認定生産方式革新実施計画に記載された同法第七条第四項第二号に規定する設備等を構成する機械及び装置のうち、当該認定生産方式革新実施計画に係る同法第二条第三項に規定する農業者等が行う同項に規定する生産方式革新事業活動の促進に特に資するものとして政令で定めるもの　その取得価額の百分の二十五に相当する金額 art-44-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-44-5/par-1/item-2 machinery and equipment constituting the equipment, etc. prescribed in Article 7, paragraph (4), item (ii) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity that are stated in the certified production method innovation implementation plan prescribed in Article 8, paragraph (3) of that Act, which are specified by Cabinet Order as contributing particularly to the promotion of the production method innovation business activities prescribed in Article 2, paragraph (3) of that Act carried out by farmers, etc. prescribed in that paragraph pertaining to that certified production method innovation implementation plan: the amount equivalent to 25 percent of their acquisition cost. 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-44-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-5/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-44-5/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-44-5/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-44-5/par-1: この項 → 租税特別措置法 第四十四条の五第一項 (Article 44-5, paragraph (1)), art-44-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-44-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-5/par-1 - art-44-5/par-2: 前項 → 租税特別措置法 第四十四条の五第一項 (Article 44-5, paragraph (1)), art-44-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-44-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-5/par-1 - art-44-5/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 6 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第四十四条の五第一項（生産方式革新事業活動用資産等の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-44-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-5/par-1 - 租税特別措置法 第四十四条の五第二項（生産方式革新事業活動用資産等の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-44-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-5/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 - 租税特別措置法 附則第九十二条第二項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-2 - 租税特別措置法 附則第九十四条第三項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-94/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-94/par-3 --- ## 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-20261007T211206-115, 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