# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十七条 (Article 47) - 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: 第四十七条 (Article 47)（特定都市再生建築物の割増償却） — address `art-47` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-47 - 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. --- ### 第四十七条（特定都市再生建築物の割増償却） — Extra Depreciation of Specified Urban Renaissance Buildings caption: machine translation, not official art-47 · https://japanlaw.org/ja/special-taxation-measures-act/art-47 · https://japanlaw.org/l/332AC0000000026/art-47 **第一項** 青色申告書を提出する法人が、昭和六十年四月一日から令和十一年三月三十一日までの間に、特定都市再生建築物で新築されたものを取得し、又は特定都市再生建築物を新築して、これを当該法人の事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都市再生建築物をその用に供した場合を除く。）には、その用に供した日（以下この項において「供用日」という。）以後五年以内の日を含む各事業年度の当該特定都市再生建築物の償却限度額は、供用日以後五年以内（次項において「供用期間」という。）でその用に供している期間に限り、法人税法第三十一条第一項又は第二項の規定（第五十二条の二の規定の適用を受ける場合には、同条の規定を含む。）にかかわらず、当該特定都市再生建築物の普通償却限度額（第五十二条の二の規定の適用を受ける場合には、同条第一項又は第四項に規定する政令で定める金額）と特別償却限度額（当該普通償却限度額の百分の二十五（第三項第一号に掲げる地域内において整備される建築物に係るものについては、百分の五十）に相当する金額をいう。）との合計額（第五十二条の二の規定の適用を受ける場合には、同条第一項に規定する特別償却不足額又は同条第四項に規定する合併等特別償却不足額に相当する金額を加算した金額）とする。 art-47/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/art-47/par-1 Where a corporation that files a blue return acquires, during the period from April 1, 1985 to March 31, 2029, a newly built specified urban renaissance building, or newly builds a specified urban renaissance building, and puts it to use for the corporation's business (excluding the case where the corporation puts to that use the specified urban renaissance building acquired through a lease transaction without transfer of ownership), the depreciation limit for that specified urban renaissance building for each business year that includes a day within five years from the day on which it was put to that use (hereinafter referred to in this paragraph as the "date of commencement of use") is, limited to the period within five years from the date of commencement of use (referred to in the following paragraph as the "period of use") during which it is in that use, notwithstanding the provisions of Article 31, paragraph (1) or paragraph (2) of the Corporation Tax Act (where the provisions of Article 52-2 are applied, including the provisions of that Article), the sum of the ordinary depreciation limit for that specified urban renaissance building (where the provisions of Article 52-2 are applied, the amount specified by Cabinet Order prescribed in paragraph (1) or paragraph (4) of that Article) and the special depreciation limit (meaning the amount equivalent to 25 percent (for that pertaining to buildings developed within the area listed in paragraph (3), item (i), 50 percent) of that ordinary depreciation limit) (where the provisions of Article 52-2 are applied, the amount obtained by adding the amount equivalent to the special depreciation shortfall prescribed in paragraph (1) of that Article or the special depreciation shortfall in a merger, etc. prescribed in paragraph (4) of that Article). machine translation, not official **第二項** 青色申告書を提出する法人が、適格合併、適格分割、適格現物出資又は適格現物分配（以下この項において「適格合併等」という。）により前項の規定の適用を受けている特定都市再生建築物の移転を受け、これを当該法人の事業（当該適格合併等に係る被合併法人、分割法人、現物出資法人又は現物分配法人が当該特定都市再生建築物をその用に供していた事業と同一の事業に限る。）の用に供した場合には、当該移転を受けた法人が同項の供用日に当該特定都市再生建築物を取得し、又は新築して、これを当該供用日に当該法人の事業の用に供したものとみなして、同項の規定を適用する。この場合において、同項に規定するその用に供している期間は、当該移転の日から供用期間の末日までの期間内で当該法人自らがその用に供している期間とする。 art-47/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/art-47/par-2 Where a corporation that files a blue return receives, through a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution (hereinafter referred to in this paragraph as a "qualified merger, etc."), a transfer of a specified urban renaissance building to which the provisions of the preceding paragraph are being applied, and puts it to use for the corporation's business (limited to the same business as the business for which the merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind pertaining to that qualified merger, etc. had put that specified urban renaissance building to use), the provisions of that paragraph apply by deeming that the corporation that received the transfer acquired or newly built that specified urban renaissance building on the date of commencement of use referred to in that paragraph and put it to use for the corporation's business on that date of commencement of use. In this case, the period during which it is in that use prescribed in that paragraph is the period, within the period from the day of that transfer to the last day of the period of use, during which that corporation itself has it in that use. machine translation, not official **第三項** 前二項に規定する特定都市再生建築物とは、次に掲げる地域内において、都市再生特別措置法第二十五条に規定する認定計画（第一号に掲げる地域については同法第十九条の二第十一項の規定により公表された同法第十九条の十第二項に規定する整備計画及び国家戦略特別区域法第二十五条第一項の認定を受けた同項に規定する国家戦略民間都市再生事業を定めた同項の区域計画を、第二号に掲げる地域については当該区域計画を、それぞれ含む。）に基づいて行われる都市再生特別措置法第二十条第一項に規定する都市再生事業（政令で定める要件を満たすものに限る。）により整備される建築物で政令で定めるものに係る建物及びその附属設備をいう。 art-47/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-3 · https://japanlaw.org/l/332AC0000000026/art-47/par-3 The specified urban renaissance building prescribed in the preceding two paragraphs means a building and its associated facilities pertaining to buildings specified by Cabinet Order that are developed, within any of the following areas, through an urban reconstruction project prescribed in Article 20, paragraph (1) of the Act on Special Measures concerning Urban Reconstruction (limited to one that meets the requirements specified by Cabinet Order) carried out based on a certified plan prescribed in Article 25 of the Act on Special Measures concerning Urban Reconstruction (including, for the area listed in item (i), the development plan prescribed in Article 19-10, paragraph (2) of that Act published pursuant to the provisions of Article 19-2, paragraph (11) of that Act and the area plan prescribed in Article 25, paragraph (1) of the National Strategic Special Zones Act that specifies a national strategic private urban renaissance project prescribed in that paragraph for which the certification under that paragraph has been obtained, and, for the area listed in item (ii), that area plan). machine translation, not official **一** 都市再生特別措置法第二条第五項に規定する特定都市再生緊急整備地域 art-47/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-47/par-3/item-1 the specified urgent urban renewal area prescribed in Article 2, paragraph (5) of the Act on Special Measures concerning Urban Reconstruction; machine translation, not official **二** 都市再生特別措置法第二条第三項に規定する都市再生緊急整備地域（前号に掲げる地域に該当するものを除く。） art-47/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-47/par-3/item-2 the urgent urban renewal area prescribed in Article 2, paragraph (3) of the Act on Special Measures concerning Urban Reconstruction (excluding that which falls under the area listed in the preceding item). machine translation, not official **第四項** 第四十三条第二項の規定は、第一項の規定を適用する場合について準用する。 art-47/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-4 · https://japanlaw.org/l/332AC0000000026/art-47/par-4 The provisions of Article 43, paragraph (2) apply mutatis mutandis where the provisions of paragraph (1) are applied. machine translation, not official **第五項** 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-47/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-5 · https://japanlaw.org/l/332AC0000000026/art-47/par-5 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-47/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-47/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-47/par-1: 第五十二条の二 → 租税特別措置法 第五十二条の二 (Article 52-2), art-52-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-2 · https://japanlaw.org/l/332AC0000000026/art-52-2 - art-47/par-1: 次項 → 租税特別措置法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/art-47/par-2 - art-47/par-1: 第四項 → 租税特別措置法 第五十二条の二第四項 (Article 52-2, paragraph (4)), art-52-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-4 - art-47/par-1: 同条第一項 → 租税特別措置法 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-1 - art-47/par-1: 第三項第一号 → 租税特別措置法 第四十七条第三項第一号 (Article 47, paragraph (3), item (i)), art-47/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-47/par-3/item-1 - art-47/par-1: この項 → 租税特別措置法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/art-47/par-1 - art-47/par-2: この項 → 租税特別措置法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/art-47/par-2 - art-47/par-2: 前項 → 租税特別措置法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/art-47/par-1 - art-47/par-3: 都市再生特別措置法第二十五条 → e-Gov law 414AC0000000022, 第二十五条 (Article 25), art-25 — not held in this collection - art-47/par-3: 同法第十九条の二第十一項 → e-Gov law 414AC0000000022, 第十九条の二第十一項 (Article 19-2, paragraph (11)), art-19-2/par-11 — not held in this collection - art-47/par-3: 同法第十九条の十第二項 → e-Gov law 414AC0000000022, 第十九条の十第二項 (Article 19-10, paragraph (2)), art-19-10/par-2 — not held in this collection - art-47/par-3: 国家戦略特別区域法第二十五条第一項 → e-Gov law 425AC0000000107, 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — not held in this collection - art-47/par-3: 都市再生特別措置法第二十条第一項 → e-Gov law 414AC0000000022, 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — not held in this collection - art-47/par-3: 前二項 → 租税特別措置法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/art-47/par-2 - art-47/par-3: 第一号 → 租税特別措置法 第四十七条第三項第一号 (Article 47, paragraph (3), item (i)), art-47/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-47/par-3/item-1 - art-47/par-3: 前二項 → 租税特別措置法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/art-47/par-1 - art-47/par-3: 第二号 → 租税特別措置法 第四十七条第三項第二号 (Article 47, paragraph (3), item (ii)), art-47/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-47/par-3/item-2 - art-47/par-3/item-1: 都市再生特別措置法第二条第五項 → e-Gov law 414AC0000000022, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection - art-47/par-3/item-2: 都市再生特別措置法第二条第三項 → e-Gov law 414AC0000000022, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-47/par-3/item-2: 前号 → 租税特別措置法 第四十七条第三項第一号 (Article 47, paragraph (3), item (i)), art-47/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-47/par-3/item-1 - art-47/par-4: 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/ja/special-taxation-measures-act/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/art-43/par-2 - art-47/par-4: 第一項 → 租税特別措置法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/art-47/par-1 - art-47/par-5: 第二項 → 租税特別措置法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/art-47/par-2 - art-47/par-5: 第一項 → 租税特別措置法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/art-47/par-1 - art-47/par-5: 前項 → 租税特別措置法 第四十七条第四項 (Article 47, paragraph (4)), art-47/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-4 · https://japanlaw.org/l/332AC0000000026/art-47/par-4 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第四十七条第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-47/par-1 - 租税特別措置法 第四十七条第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-47/par-2 - 租税特別措置法 第四十七条第三項（特定都市再生建築物の割増償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-3 · https://japanlaw.org/l/332AC0000000026/art-47/par-3 - 租税特別措置法 第四十七条第三項第二号（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-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-47/par-3/item-2 - 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 第四十七条第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-47/par-5 - 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 附則第六十七条第八項（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-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-8 - 租税特別措置法 附則第五十二条第四項（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-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-4 - 租税特別措置法 附則第百十八条第三項（第十六条の規定による改正に伴う減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-118/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-118/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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-116, 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