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(国庫補助金等で取得した固定資産等の圧縮額の損金算入)
第四十二条  内国法人（清算中のものを除く。以下この条において同じ。）が、各事業年度において固定資産の取得又は改良に充てるための国又は地方公共団体の補助金又は給付金その他政令で定めるこれらに準ずるもの（第四十四条までにおいて「国庫補助金等」という。）の交付を受け、当該事業年度においてその国庫補助金等をもつてその交付の目的に適合した固定資産の取得又は改良をした場合（その国庫補助金等の返還を要しないことが当該事業年度終了の時までに確定した場合に限る。）において、その固定資産につき、その取得又は改良に充てた国庫補助金等の額に相当する金額（以下この項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（政令で定める方法を含む。）により経理したときは、その減額し又は経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。

Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired with National Subsidies.
Article 42  In the case where a domestic corporation (excluding a domestic corporation in liquidation; hereinafter the same applies in this Article) has received subsidies or benefits from the national or a local government or any other financial assistance as specified by Cabinet Order as being equivalent thereto (hereinafter referred to as "national subsidies, etc." through to Article 44) in each business year for the purpose of spending them to acquire or improve its fixed assets, and has acquired or improved its fixed assets with the national subsidies, etc. in line with such purpose in the relevant business year (limited to the case where it is determined that the national subsidies, etc. need not be returned by the end of the business year), when their book value has been reduced by accounting for a loss within the limit equivalent to the amount of the national subsidies, etc. spent for the acquisition or improvement of its fixed assets (hereinafter such limit is referred to as the "advanced depreciation limit" in this paragraph) or the amount not exceeding the advanced depreciation limit has been booked in such a manner as to save it as a reserve (including in a manner as specified by Cabinet Order) in the final settlement of the accounts in the business year, the amount equivalent to the amount reduced or booked as above is included in deductible expenses, when calculating the amount of income for the business year.

内国法人が、各事業年度において国庫補助金等の交付に代わるべきものとして交付を受ける固定資産を取得した場合において、その固定資産につき、その固定資産の価額に相当する金額（以下この項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（政令で定める方法を含む。）により経理したときは、その減額し又は経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。

In the case where a domestic corporation has acquired fixed assets which are delivered in lieu of national subsidies, etc. in each business year, when their book value has been reduced by accounting for losses within the limit equivalent to the value of the fixed assets (hereinafter such limit is referred to as the "advanced depreciation limit" in this paragraph) or the amount not exceeding the advanced depreciation limit has been booked in such a manner as to save it as a reserve (including in a manner as specified by Cabinet Order) in the final settlement of the accounts in the business year, the amount equivalent to the amount reduced or booked as above is included in deductible expenses, when calculating the amount of income for the business year.

前二項の規定は、確定申告書にこれらの規定に規定する減額し又は経理した金額に相当する金額の損金算入に関する明細の記載がある場合に限り、適用する。

The provisions of the preceding two paragraphs apply only in the case where a tax return contains a detailed statement concerning the inclusion in deductible expenses of the amount equivalent to the amount reduced or booked as prescribed in these provisions.

税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、第一項又は第二項の規定を適用することができる。

Even in the case where a tax return without entries for the matters set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (1) or paragraph (2), when they find any unavoidable grounds for the person's failure to make entries for such matters.

内国法人が、適格分社型分割、適格現物出資又は適格事後設立（以下この条において「適格分社型分割等」という。）により国庫補助金等（当該適格分社型分割等の日の属する事業年度開始の時から当該適格分社型分割等の直前の時までの期間内に交付を受けたものに限る。）をもつて取得又は改良をした固定資産（当該国庫補助金等の交付の目的に適合したものに限る。以下この項において同じ。）を分割承継法人、被現物出資法人又は被事後設立法人（次項において「分割承継法人等」という。）に移転する場合（当該国庫補助金等の返還を要しないことが当該直前の時までに確定した場合に限る。）において、当該固定資産につき、その取得又は改良に充てた国庫補助金等の額に相当する金額の範囲内でその帳簿価額を減額したときは、当該減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。

In the case where a domestic corporation transfers, as a result of a qualified company split by spin-off, qualified contribution in kind, or qualified post-formation contribution (hereinafter referred to as a "qualified company split by spin-off, etc." in this Article), any of the fixed assets that it has acquired or improved with national subsidies, etc. (limited to national subsidies, etc. that the domestic corporation has received during the period from the beginning of the business year containing the date of the qualified company split by spin-off, etc. to immediately prior to the qualified company split by spin-off, etc.) (such fixed assets are limited to those in line with the purpose of the national subsidies, etc.; hereinafter the same applies in this paragraph) to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation (referred to as a "succeeding corporation in a company split, etc." in the following paragraph) (limited to the case where it is determined that the national subsidies, etc. need not be returned by the time immediately prior to the qualified company split by spin-off, etc.), when the book value of the fixed assets has been reduced to within the limit equivalent to the amount of national subsidies, etc. spent for the acquisition or improvement thereof, the amount equivalent to the amount reduced as above is included in deductible expenses, when calculating the amount of income for the business year.

内国法人が、適格分社型分割等により第二項に規定する固定資産（当該適格分社型分割等の日の属する事業年度開始の時から当該適格分社型分割等の直前の時までの期間内に取得したものに限る。以下この項において同じ。）を分割承継法人等に移転する場合において、当該固定資産につき、当該固定資産の価額に相当する金額の範囲内でその帳簿価額を減額したときは、当該減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。

In the case where a domestic corporation transfers, as a result of a qualified company split by spin-off, etc., any of the fixed assets as prescribed in paragraph (2) (limited to those acquired during the period from the beginning of the business year containing the date of the qualified company split by spin-off, etc. to immediately prior to the qualified company split by spin-off, etc.; hereinafter the same applies in this paragraph) to a succeeding corporation in a company split, etc., when the book value of the fixed assets has been reduced to within the limit equivalent to the value of the fixed assets, the amount equivalent to the amount reduced as above is included in deductible expenses, when calculating the amount of income for the business year.

前二項の規定は、これらの規定に規定する内国法人が適格分社型分割等の日以後二月以内にこれらの規定に規定する減額した金額に相当する金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。

The provisions of the preceding two paragraphs apply only in the case where the domestic corporation prescribed in these provisions has submitted documents stating the amount equivalent to the reduced amount prescribed in these provisions and other matters specified by Ordinance of the Ministry of Finance to the competent district director with jurisdiction over the place for tax payment, within two months after the date of the qualified company split by spin-off, etc.

合併法人、分割承継法人、被現物出資法人又は被事後設立法人が適格合併、適格分割、適格現物出資又は適格事後設立により被合併法人、分割法人、現物出資法人又は事後設立法人において第一項、第二項、第五項又は第六項の規定の適用を受けた固定資産の移転を受けた場合における当該固定資産の取得価額その他前各項の規定の適用に関し必要な事項は、政令で定める。

In the case where an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation has received the transfer of any of the fixed assets to which the provisions of paragraph (1), paragraph (2), paragraph (5), or paragraph (6) had been applied under an acquired corporation, splitting corporation, corporation making a capital contribution in kind, or transferring corporation, as a result of a qualified merger, qualified company split, qualified contribution in kind, or qualified post-formation contribution, the acquisition cost of the fixed assets and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.