# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十三条 (Article 43) - 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: 第四十三条 (Article 43)（特定船舶の特別償却） — address `art-43` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-43 - 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. --- ### 第四十三条（特定船舶の特別償却） — Special Depreciation of Specified Ships caption: machine translation, not official art-43 · https://japanlaw.org/ja/special-taxation-measures-act/art-43 · https://japanlaw.org/l/332AC0000000026/art-43 **第一項** 青色申告書を提出する法人で政令で定める海上運送業（以下この項において「特定海上運送業」という。）を営むものが、令和三年四月一日から令和十一年三月三十一日までの間に、特定海上運送業の経営の合理化及び環境への負荷の低減に資するものとして政令で定める船舶のうち次の各号に掲げるもの（以下この条において「特定船舶」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、又は特定船舶を製作して、これを当該法人の特定海上運送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特定船舶をその用に供した場合又は政令で定める法人以外のものが貸付け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特定船舶の償却限度額は、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、当該特定船舶の普通償却限度額と特別償却限度額（当該特定船舶の取得価額に当該各号に掲げる船舶の区分に応じ当該各号に定める割合を乗じて計算した金額をいう。）との合計額とする。 art-43/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1 Where a corporation that files a blue return and that operates a marine transportation business specified by Cabinet Order (hereinafter referred to in this paragraph as a "specified marine transportation business") acquires, during the period from April 1, 2021 to March 31, 2029, a ship listed in any of the following items among the ships specified by Cabinet Order as contributing to the rationalization of the management of the specified marine transportation business and to the reduction of environmental load (hereinafter referred to in this Article as a "specified ship") that has not been used for business since its manufacture, or manufactures a specified ship, and puts it to use for the corporation's specified marine transportation business (excluding the case where the corporation puts to that use the specified ship acquired through a lease transaction without transfer of ownership and the case where a person other than a corporation specified by Cabinet Order puts it to use for leasing), the depreciation limit for that specified ship 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 specified ship and the special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of that specified ship by the percentage specified in each of those items according to the category of ships listed in that item). machine translation, not official **一** その法人の海上運送法第三十九条の五に規定する認定外航船舶確保等計画（以下この号及び次号において「認定外航船舶確保等計画」という。）に記載された同法第三十九条の二第二項第二号に規定する特定外航船舶（以下この号及び次号において「特定外航船舶」という。）のうち当該認定外航船舶確保等計画に従つて取得し、又は製作された本邦対外船舶運航事業用船舶（同法第三十九条第二項第三号に規定する本邦対外船舶運航事業者等の営む同法第三十五条第三項第五号に規定する対外船舶運航事業の用に供するための特定外航船舶をいう。）であ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ものに該当する外航船舶（本邦と外国との間又は外国と外国との間を往来する船舶をいう。以下この項において同じ。）　当該外航船舶が次に掲げる船舶のいずれに該当するかに応じそれぞれ次に定める割合 art-43/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-1 an ocean-going ship (meaning a ship that travels between Japan and a foreign country or between foreign countries; hereinafter the same applies in this paragraph) that falls under a ship which, among the specified oceangoing ships prescribed in Article 39-2, paragraph (2), item (ii) of the Marine Transportation Act (hereinafter referred to in this item and the following item as "specified oceangoing ships") stated in the corporation's certified plan for securing ocean-going ships, etc. prescribed in Article 39-5 of that Act (hereinafter referred to in this item and the following item as a "certified plan for securing ocean-going ships, etc."), has been certified, as specified by Order of the Ministry of Finance, to be a ship for Japanese external ship operation business (meaning a specified oceangoing ship to be used for the external ship operation business prescribed in Article 35, paragraph (3), item (v) of that Act operated by a Japanese external ship operator, etc. prescribed in Article 39, paragraph (2), item (iii) of that Act) acquired or manufactured in accordance with that certified plan for securing ocean-going ships, etc.: the percentage specified in each of the following sub-items according to which of the ships listed therein that ocean-going ship falls under: machine translation, not official **イ** その法人の海上運送法第三十九条の十四に規定する認定先進船舶導入等計画（先進船舶（同法第三十九条の十第一項に規定する先進船舶をいう。イにおいて同じ。）の導入に関するものに限る。）に記載された先進船舶（環境への負荷の低減に著しく資するものとして政令で定める船舶に限る。次号イ及び第三号イにおいて「特定先進船舶」という。）　百分の三十（日本船舶（船舶法第一条に規定する日本船舶をいう。以下この項において同じ。）に該当するものについては、百分の三十二） art-43/par-1/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-1/sub-1 an advanced vessel (limited to a ship specified by Cabinet Order as that which contributes remarkably to reducing environmental load; referred to in (a) of the following item and (a) of item (iii) as a "specified advanced vessel") stated in the corporation's certified advanced vessel introduction plan, etc. prescribed in Article 39-14 of the Marine Transportation Act (limited to one concerning the introduction of advanced vessels (meaning the advanced vessels prescribed in Article 39-10, paragraph (1) of that Act; the same applies in (a))): 30 percent (for a ship that falls under a Japanese ship (meaning a Japanese ship prescribed in Article 1 of the Ship Act; hereinafter the same applies in this paragraph), 32 percent); machine translation, not official **ロ** イに掲げる船舶以外の船舶　百分の二十七（日本船舶に該当するものについては、百分の二十九） art-43/par-1/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-1/sub-2 a ship other than the ship listed in (a): 27 percent (for a ship that falls under a Japanese ship, 29 percent); machine translation, not official **二** 特定外航船舶のうちその特定外航船舶に係る認定外航船舶確保等計画に従つて取得し、又は製作されたものであ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ものに該当する外航船舶（前号に掲げる船舶を除く。）　当該外航船舶が次に掲げる船舶のいずれに該当するかに応じそれぞれ次に定める割合 art-43/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-2 an ocean-going ship (excluding the ships listed in the preceding item) that falls under a specified oceangoing ship for which it has been certified, as specified by Order of the Ministry of Finance, that it was acquired or manufactured in accordance with the certified plan for securing ocean-going ships, etc. pertaining to that specified oceangoing ship: the percentage specified in each of the following sub-items according to which of the ships listed therein that ocean-going ship falls under: machine translation, not official **イ** 特定先進船舶　百分の二十八（日本船舶に該当するものについては、百分の三十） art-43/par-1/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-2/sub-1 a specified advanced vessel: 28 percent (for a ship that falls under a Japanese ship, 30 percent); machine translation, not official **ロ** イに掲げる船舶以外の船舶　百分の二十五（日本船舶に該当するものについては、百分の二十七） art-43/par-1/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-2/sub-2 a ship other than the ship listed in (a): 25 percent (for a ship that falls under a Japanese ship, 27 percent); machine translation, not official **三** 前二号に掲げる船舶以外の外航船舶　当該外航船舶が次に掲げる船舶のいずれに該当するかに応じそれぞれ次に定める割合 art-43/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-3 an ocean-going ship other than the ships listed in the preceding two items: the percentage specified in each of the following sub-items according to which of the ships listed therein that ocean-going ship falls under: machine translation, not official **イ** 特定先進船舶　百分の十八（日本船舶に該当するものについては、百分の二十） art-43/par-1/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-3/sub-1 a specified advanced vessel: 18 percent (for a ship that falls under a Japanese ship, 20 percent); machine translation, not official **ロ** イに掲げる船舶以外の船舶　百分の十五（日本船舶に該当するものについては、百分の十七） art-43/par-1/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-3/sub-2 a ship other than the ship listed in (a): 15 percent (for a ship that falls under a Japanese ship, 17 percent); machine translation, not official **四** 外航船舶以外の船舶　百分の十六（環境への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については、百分の十八） art-43/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-4 a ship other than an ocean-going ship: 16 percent (for a ship specified by Cabinet Order as that which contributes remarkably to reducing environmental load, 18 percent). machine translation, not official **第二項** 前項の規定は、確定申告書等に特定船舶の償却限度額の計算に関する明細書の添付がない場合には、適用しない。 art-43/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/art-43/par-2 The provisions of the preceding paragraph do not apply where the tax return, etc. does not have attached to it a written statement concerning the calculation of the depreciation limit for the specified ship. machine translation, not official --- ## Cites - art-43/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/ja/corporation-tax-act/art-31/par-1 · https://japanlaw.org/l/340AC0000000034/art-31/par-1 - art-43/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/ja/corporation-tax-act/art-31/par-2 · https://japanlaw.org/l/340AC0000000034/art-31/par-2 - art-43/par-1: この条 → 租税特別措置法 第四十三条 (Article 43), art-43 — https://japanlaw.org/ja/special-taxation-measures-act/art-43 · https://japanlaw.org/l/332AC0000000026/art-43 - art-43/par-1: この項 → 租税特別措置法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1 - art-43/par-1/item-1: 海上運送法第三十九条の五 → e-Gov law 324AC0000000187, 第三十九条の五 (Article 39-5), art-39-5 — not held in this collection - art-43/par-1/item-1: 同法第三十九条の二第二項第二号 → e-Gov law 324AC0000000187, 第三十九条の二第二項第二号 (Article 39-2, paragraph (2), item (ii)), art-39-2/par-2/item-2 — not held in this collection - art-43/par-1/item-1: 同法第三十九条第二項第三号 → e-Gov law 324AC0000000187, 第三十九条第二項第三号 (Article 39, paragraph (2), item (iii)), art-39/par-2/item-3 — not held in this collection - art-43/par-1/item-1: 同法第三十五条第三項第五号 → e-Gov law 324AC0000000187, 第三十五条第三項第五号 (Article 35, paragraph (3), item (v)), art-35/par-3/item-5 — not held in this collection - art-43/par-1/item-1: この号 → 租税特別措置法 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-1 - art-43/par-1/item-1: 次号 → 租税特別措置法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-2 - art-43/par-1/item-1: この項 → 租税特別措置法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1 - art-43/par-1/item-1/sub-1: 海上運送法第三十九条の十四 → e-Gov law 324AC0000000187, 第三十九条の十四 (Article 39-14), art-39-14 — not held in this collection - art-43/par-1/item-1/sub-1: 同法第三十九条の十第一項 → e-Gov law 324AC0000000187, 第三十九条の十第一項 (Article 39-10, paragraph (1)), art-39-10/par-1 — not held in this collection - art-43/par-1/item-1/sub-1: 船舶法第一条 → e-Gov law 132AC0000000046, 第一条 (Article 1), art-1 — not held in this collection - art-43/par-1/item-1/sub-1: 次号 → 租税特別措置法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-2 - art-43/par-1/item-1/sub-1: 第三号 → 租税特別措置法 第四十三条第一項第三号 (Article 43, paragraph (1), item (iii)), art-43/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-3 - art-43/par-1/item-1/sub-1: この項 → 租税特別措置法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1 - art-43/par-1/item-2: 前号 → 租税特別措置法 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-1 - art-43/par-1/item-3: 前二号 → 租税特別措置法 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-1 - art-43/par-1/item-3: 前二号 → 租税特別措置法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-2 - art-43/par-2: 前項 → 租税特別措置法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1 ## Cited by 24 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第四十三条第一項（特定船舶の特別償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1 - 租税特別措置法 第四十三条第一項第一号（特定船舶の特別償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-1 - 租税特別措置法 第四十三条第一項第一号イ（特定船舶の特別償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-1/sub-1 - 租税特別措置法 第四十三条第一項第二号（特定船舶の特別償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-2 - 租税特別措置法 第四十三条第一項第三号（特定船舶の特別償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-43/par-1/item-3 - 租税特別措置法 第四十三条第二項（特定船舶の特別償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/art-43/par-2 - 租税特別措置法 第四十四条第二項（関西文化学術研究都市の文化学術研究地区における文化学術研究施設の特別償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/art-44/par-2 - 租税特別措置法 第四十四条の二第三項（特定事業継続力強化設備等の特別償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-44-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-44-2/par-3 - 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/ja/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/ja/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/ja/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/ja/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 第四十五条第五項（特定地域における工業用機械等の特別償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-45/par-5 · https://japanlaw.org/l/332AC0000000026/art-45/par-5 - 租税特別措置法 第四十五条の二第四項（医療用機器等の特別償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-45-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-45-2/par-4 - 租税特別措置法 第四十六条第三項（輸出事業用資産の割増償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-46/par-3 · https://japanlaw.org/l/332AC0000000026/art-46/par-3 - 租税特別措置法 第四十七条第四項（特定都市再生建築物の割増償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-4 · https://japanlaw.org/l/332AC0000000026/art-47/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/ja/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/ja/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 第五十九条の二第六項 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-6 - 租税特別措置法 附則第六十七条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-1 - 租税特別措置法 附則第九十四条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-94/par-1 - 租税特別措置法 附則第五十二条第二項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-2 - 租税特別措置法 附則第八十六条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-1 - 租税特別措置法 附則第四十二条第一項（法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-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-42/par-1 --- ## 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-20261007T211206-113, translated 2026-10-08 - 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