# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十四条の六 (Article 44-6) - 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: 第四十四条の六 (Article 44-6)（再資源化事業等高度化設備の特別償却） — address `art-44-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-44-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-44-6 - 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. --- ### 第四十四条の六（再資源化事業等高度化設備の特別償却） — Special Depreciation of Equipment for Advancing Recycling Businesses, etc. caption: machine translation, not official art-44-6 · https://japanlaw.org/en/special-taxation-measures-act/art-44-6 · https://japanlaw.org/l/332AC0000000026/art-44-6 **第一項** 青色申告書を提出する法人で資源循環の促進のための再資源化事業等の高度化に関する法律（令和六年法律第四十一号）第十一条第一項又は第十六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、当該認定に係る次の各号に掲げる計画（以下この項において「認定計画」という。）に記載された当該各号に定める施設を構成する機械及び装置並びに器具及び備品のうち、同法第二条第二項に規定する再資源化事業等の高度化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「再資源化事業等高度化設備」という。）でその製作の後事業の用に供されたことのないものを取得し、又は再資源化事業等高度化設備を製作して、これを当該法人の指定事業（同法第十一条第一項に規定する高度再資源化事業又は同法第十六条第一項に規定する高度分離・回収事業をいう。以下この項において同じ。）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再資源化事業等高度化設備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再資源化事業等高度化設備の償却限度額は、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、当該再資源化事業等高度化設備の普通償却限度額と特別償却限度額（当該再資源化事業等高度化設備の取得価額（その認定計画に従つて行う指定事業の用に供するために取得又は製作をする再資源化事業等高度化設備の取得価額の合計額が二十億円を超える場合には、二十億円にその指定事業の用に供した再資源化事業等高度化設備の取得価額が当該合計額のうちに占める割合を乗じて計算した金額）の百分の三十五に相当する金額をいう。）との合計額とする。 art-44-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-44-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-6/par-1 Where a corporation that files a blue return and that has obtained the certification under Article 11, paragraph (1) or Article 16, paragraph (1) of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation (Act No. 41 of 2024) acquires, during the period from the date of enforcement of that Act to March 31, 2028, machinery and equipment and furniture and fixtures constituting the facilities specified in each of the following items that are stated in the plan listed in that item pertaining to that certification (hereinafter referred to in this paragraph as a "certified plan"), which are specified by Cabinet Order as contributing remarkably to the advancement of recycling businesses, etc. prescribed in Article 2, paragraph (2) of that Act (limited to those of a scale specified by Cabinet Order; hereinafter referred to in this paragraph as "equipment for advancing recycling businesses, etc.") that have not been used for business since their manufacture, or manufactures equipment for advancing recycling businesses, etc., and puts it to use for the corporation's designated business (meaning the advanced recycling business prescribed in Article 11, paragraph (1) of that Act or the advanced separation and recovery business prescribed in Article 16, paragraph (1) of that Act; hereinafter the same applies in this paragraph) (excluding the case where the corporation puts to that use equipment for advancing recycling businesses, etc. acquired through a lease transaction without transfer of ownership), the depreciation limit for that equipment for advancing recycling businesses, etc. for the business year that includes the day on which it was 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 that equipment for advancing recycling businesses, etc. and the special depreciation limit (meaning the amount equivalent to 35 percent of the acquisition cost of that equipment for advancing recycling businesses, etc. (where the total acquisition cost of the equipment for advancing recycling businesses, etc. acquired or manufactured to be used for the designated business carried out in accordance with the certified plan exceeds 2 billion yen, the amount calculated by multiplying 2 billion yen by the ratio of the acquisition cost of the equipment for advancing recycling businesses, etc. put to use for that designated business to that total)). machine translation, not official **一** 資源循環の促進のための再資源化事業等の高度化に関する法律第十二条第三項に規定する認定高度再資源化事業計画　同法第十一条第二項第九号に規定する廃棄物処理施設 art-44-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-44-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-44-6/par-1/item-1 the certified advanced recycling business plan prescribed in Article 12, paragraph (3) of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation: the waste treatment facilities prescribed in Article 11, paragraph (2), item (ix) of that Act; machine translation, not official **二** 資源循環の促進のための再資源化事業等の高度化に関する法律第十七条第三項に規定する認定高度分離・回収事業計画　同法第十六条第二項第七号に規定する廃棄物処理施設 art-44-6/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-44-6/par-1/item-2 the certified advanced separation and recovery business plan prescribed in Article 17, paragraph (3) of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation: the waste treatment facilities prescribed in Article 16, paragraph (2), item (vii) of that Act. 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-44-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-44-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-6/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 **第三項** 前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。 art-44-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-44-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-44-6/par-3 Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1). machine translation, not official --- ## Cites - art-44-6/par-1: 資源循環の促進のための再資源化事業等の高度化に関する法律（令和六年法律第四十一号）第十一条第一項 → e-Gov law 506AC0000000041, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection - art-44-6/par-1: 第十六条第一項 → e-Gov law 506AC0000000041, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection - art-44-6/par-1: 同法第二条第二項 → e-Gov law 506AC0000000041, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-44-6/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-44-6/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-44-6/par-1: この項 → 租税特別措置法 第四十四条の六第一項 (Article 44-6, paragraph (1)), art-44-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-44-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-6/par-1 - art-44-6/par-1/item-1: 資源循環の促進のための再資源化事業等の高度化に関する法律第十二条第三項 → e-Gov law 506AC0000000041, 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — not held in this collection - art-44-6/par-1/item-1: 同法第十一条第二項第九号 → e-Gov law 506AC0000000041, 第十一条第二項第九号 (Article 11, paragraph (2), item (ix)), art-11/par-2/item-9 — not held in this collection - art-44-6/par-1/item-2: 資源循環の促進のための再資源化事業等の高度化に関する法律第十七条第三項 → e-Gov law 506AC0000000041, 第十七条第三項 (Article 17, paragraph (3)), art-17/par-3 — not held in this collection - art-44-6/par-1/item-2: 同法第十六条第二項第七号 → e-Gov law 506AC0000000041, 第十六条第二項第七号 (Article 16, paragraph (2), item (vii)), art-16/par-2/item-7 — not held in this collection - art-44-6/par-2: 前項 → 租税特別措置法 第四十四条の六第一項 (Article 44-6, paragraph (1)), art-44-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-44-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-6/par-1 - art-44-6/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-44-6/par-3: 第一項 → 租税特別措置法 第四十四条の六第一項 (Article 44-6, paragraph (1)), art-44-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-44-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-6/par-1 - art-44-6/par-3: 前項 → 租税特別措置法 第四十四条の六第二項 (Article 44-6, paragraph (2)), art-44-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-44-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-6/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第四十四条の六第一項（再資源化事業等高度化設備の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-44-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-6/par-1 - 租税特別措置法 第四十四条の六第二項（再資源化事業等高度化設備の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-44-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-6/par-2 - 租税特別措置法 第四十四条の六第三項（再資源化事業等高度化設備の特別償却） — https://japanlaw.org/en/special-taxation-measures-act/art-44-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-44-6/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-20261007T211206-115, 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