生産性向上設備投資促進税制について
生産性の向上による企業の収益力の底上げを図るため、生産性向上設備投資促進税制が創設されました。
対象資産を取得し、要件を満たす場合、その資産の取得価格を即時償却（一括で経費とする）、又はその取得価格の5％の税額控除（法人税の20％が限度）をすることができます。
対象設備及び適用要件は下記の区分に応じてそれぞれ設定されております。
A.先端設備
（1）対象設備
機械装置及び一定の工具、器具備品、建物、建物付属設備、ソフトウェアのうち、下記要件をすべて満たすもの。
- 最新モデル ※1（中古不可）
- 生産性向上（旧モデル比年平均1％以上）
- 最低取得価格以上 ※2
※1 最新モデルとは下記のモデルをいう。
一定期間（機械装置10年、工具4年、器具備品6年、建物および付属設備14年、ソフトウェア5年）以内に販売が開始されたもので最も新しいモデル。又は販売開始年度が取得年度及びその前年度であるモデル。
※2 最低取得価格とは次の金額をいう。
機械装置 単品160万円 工具器具備品 単品120万円（単品30万円かつ合計120万円を含む）
建物および付属設備 単品120万円（付属設備は単品60万円かつ合計120万円を含む）
ソフトウェア 単品70万円（単品30万円かつ合計70万円を含む）
（2）適用要件
1の対象設備購入時に設備メーカーから先端設備であることの証明書の発行を受け、決算申告時にその証明書を申告書に添付すること。
B.生産ラインやオペレーションの改善に資する設備
予め取得設備につき投資計画を立て、その設備の取得による投資利益率が年平均15％以上であることにつき事前に税理士及び経済産業局の確認書を発行することが要件となります。
対象となる設備は機械装置、工具器具備品、建物および付属設備（および構築物）、ソフトウェア最低取得価格はAの先端設備と同じになります。
経営改善設備取得の際には使用できる可能性がありますので事前にご相談ください。
また、中小企業者については中小企業投資促進税制において上乗せ措置が適用できる場合がございます。
上乗せ措置を適用しますと、取得価格の10％の税額控除（法人税の20％が限度）をすることができます。
多額の設備投資や高額な資産購入時には適用できる税額控除等がある場合がありますので、事前のご連絡、ご相談をお願いいたします。
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