# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十三条 (Article 13) - 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: 第十三条 (Article 13)（輸出事業用資産の割増償却） — address `art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-13 - 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. --- ### 第十三条（輸出事業用資産の割増償却） — Extra Depreciation of Export Business Assets caption: machine translation, not official art-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-13 · https://japanlaw.org/l/332AC0000000026/art-13 **第一項** 青色申告書を提出する個人で農林水産物及び食品の輸出の促進に関する法律（令和元年法律第五十七号）第三十八条第一項に規定する認定輸出事業者であるものが、農林水産物及び食品の輸出の促進に関する法律等の一部を改正する法律（令和四年法律第四十九号）の施行の日から令和十年三月三十一日までの間に、当該個人の認定輸出事業計画（同条第二項に規定する認定輸出事業計画をいう。）に記載された農林水産物及び食品の輸出の促進に関する法律第三十七条第三項に規定する施設に該当する機械及び装置、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林水産物若しくは同条第二項に規定する食品の生産、製造、加工若しくは流通の合理化、高度化その他の改善に資するものとして政令で定めるもの（開発研究（新たな製品の製造又は新たな技術の発明に係る試験研究として政令で定めるものをいう。）の用に供されるものを除く。以下この項及び次項において「輸出事業用資産」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、又は輸出事業用資産を製作し、若しくは建設して、これを当該個人の輸出事業（同法第三十七条第一項に規定する輸出事業をいう。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輸出事業用資産をその輸出事業の用に供した場合を除く。）には、その輸出事業の用に供した日（以下この項において「供用日」という。）以後五年以内の日の属する各年分（当該輸出事業用資産を輸出事業の用に供していることにつき財務省令で定めるところにより証明がされた年分に限る。）の事業所得の金額の計算上、当該輸出事業用資産の償却費として必要経費に算入する金額は、供用日以後五年以内（当該認定輸出事業計画について同法第三十八条第二項の規定による認定の取消しがあつた場合には、供用日からその認定の取消しがあつた日までの期間）でその用に供している期間に限り、所得税法第四十九条第一項の規定にかかわらず、当該輸出事業用資産について同項の規定により計算した償却費の額で当該期間に係るものの百分の百三十（建物及びその附属設備並びに構築物については、百分の百三十五）に相当する金額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該輸出事業用資産の償却費として同項の規定により必要経費に算入される金額を下ることはできない。 art-13/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-13/par-1 Where an individual who files a blue return and who is a certified export business operator prescribed in Article 38, paragraph (1) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food (Act No. 57 of 2019) acquires, during the period from the date of enforcement of the Act Partially Amending the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food, etc. (Act No. 49 of 2022) to March 31, 2028, machinery and equipment, buildings and their associated facilities, and structures that fall under the facilities prescribed in Article 37, paragraph (3) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food stated in the individual's certified export business plan (meaning the certified export business plan prescribed in paragraph (2) of that Article), which are specified by Cabinet Order as contributing to the rationalization, upgrading or other improvement of the production, manufacture, processing or distribution of agricultural, forestry and fishery products prescribed in Article 2, paragraph (1) of that Act or food prescribed in paragraph (2) of that Article (excluding those used for development research (meaning experimental research specified by Cabinet Order as pertaining to the manufacture of new products or the invention of new technology); hereinafter referred to in this paragraph and the following paragraph as "export business assets"), that have not been used for business since their manufacture or construction, or manufactures or constructs export business assets, and puts them to use for the individual's export business (meaning the export business prescribed in Article 37, paragraph (1) of that Act; hereinafter the same applies in this paragraph) (excluding the case where the individual puts to that export business use export business assets acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those export business assets in calculating the amount of business income for each year that includes a day within five years from the day on which they were put to use for that export business (hereinafter referred to in this paragraph as the "date of commencement of use") (limited to the years for which it has been certified, as specified by Order of the Ministry of Finance, that those export business assets are being used for the export business), notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is, limited to the period within five years from the date of commencement of use (where the certification of that certified export business plan has been revoked pursuant to the provisions of Article 38, paragraph (2) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food, the period from the date of commencement of use to the day on which the certification was revoked) during which they are in that use, the amount calculated by the individual as necessary expenses, up to the amount equivalent to 130 percent (for buildings and their associated facilities and structures, 135 percent) of the amount of depreciation allowance calculated for those export business assets pursuant to the provisions of that paragraph that pertains to that period; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those export business assets pursuant to the provisions of that paragraph. machine translation, not official **第二項** 前項の規定の適用を受けた年において同項の規定により当該輸出事業用資産の償却費として必要経費に算入した金額がその年における同項本文の規定により必要経費に算入することができる償却費の限度額に満たない場合には、その年の翌年分の事業所得の金額の計算上、当該輸出事業用資産の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定（当該輸出事業用資産について前項の規定の適用を受けるときは、同項の規定を含む。）にかかわらず、当該輸出事業用資産の償却費として同条第一項の規定により必要経費に算入する金額（その年の翌年において当該輸出事業用資産につき前項の規定の適用を受ける場合には、当該翌年における同項の規定により必要経費に算入することができる償却費の限度額に相当する金額）とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。 art-13/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-13/par-2 Where the amount included in necessary expenses as the depreciation allowance for the export business assets pursuant to the provisions of the preceding paragraph in the year in which the provisions of that paragraph were applied is less than the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of that paragraph for that year, the amount to be included in necessary expenses as the depreciation allowance for those export business assets in calculating the amount of business income for the year following that year may, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act (where the provisions of the preceding paragraph are applied to those export business assets, including the provisions of that paragraph), be the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for those export business assets pursuant to the provisions of Article 49, paragraph (1) of that Act (where the provisions of the preceding paragraph are applied to those export business assets in the year following that year, the amount equivalent to the limit of the depreciation allowance that may be included in necessary expenses pursuant to the provisions of that paragraph for that following year) and the amount calculated by the individual as necessary expenses, up to the amount of the shortfall. machine translation, not official **第三項** 第十一条第三項の規定は、前二項の規定を適用する場合について準用する。 art-13/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-13/par-3 The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding two paragraphs. 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-13/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-13/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-13/par-1: 農林水産物及び食品の輸出の促進に関する法律（令和元年法律第五十七号）第三十八条第一項 → e-Gov law 501AC0000000057, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection - art-13/par-1: 同条第二項 → e-Gov law 501AC0000000057, 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — not held in this collection - art-13/par-1: 次項 → 租税特別措置法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-13/par-2 - art-13/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1 - art-13/par-1: この項 → 租税特別措置法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-13/par-1 - art-13/par-2: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1 - art-13/par-2: 前項 → 租税特別措置法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-13/par-1 - art-13/par-3: 前二項 → 租税特別措置法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-13/par-2 - art-13/par-3: 第十一条第三項 → 租税特別措置法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-11/par-3 - art-13/par-3: 前二項 → 租税特別措置法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-13/par-1 - art-13/par-4: 第二項 → 租税特別措置法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-13/par-2 - art-13/par-4: 前項 → 租税特別措置法 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-13/par-3 - art-13/par-4: 第一項 → 租税特別措置法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-13/par-1 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第十三条第一項（輸出事業用資産の割増償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-13/par-1 - 租税特別措置法 第十三条第二項（輸出事業用資産の割増償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-13/par-2 - 租税特別措置法 第十三条第三項（輸出事業用資産の割増償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-13/par-3 - 租税特別措置法 第十三条第四項（輸出事業用資産の割増償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-13/par-4 - 租税特別措置法 第十四条第三項（特定都市再生建築物の割増償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-14/par-3 - 租税特別措置法 第十四条第四項（特定都市再生建築物の割増償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-14/par-4 - 租税特別措置法 第十九条第一項第一号（特別償却等に関する複数の規定の不適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-19/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1/item-1 - 租税特別措置法 第六十六条の七第十三項第一号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-13/item-1 - 租税特別措置法 第六十六条の九の三第十二項第一号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-12/item-1 - 租税特別措置法 附則第二十九条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-29/par-4 - 租税特別措置法 附則第二十九条第三項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-29/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-20261007T211206-024, 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