Replacement of business assets

In the case where an individual who has transferred a specific business asset acquires the assets to be purchased within a certain period and the purchased asset is used for the business within one year from the date of acquisition, the application of the special case of replacement I can do it.

When land or the like exists in the purchased assets of a specific business asset, if the area of the land or the like exceeds five times the area related to the land etc. of the transferred asset, one corresponding to the area of the part exceeding that Is not a replacement asset.