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The Wikia page (as reliable as it can be) on Tatsuya says his original Magic Calculation Area is completely taken by his Decomposition and Regrowth magic.

Tatsuya can only freely wield two types of active magic, based on his innate ability of directly interfering with structural information; Decomposition and Regrowth. [...]. Owing to this circumstance, his natural Magic Calculation Area is dominated by these two powerful abilities, making him unable to wield other magic.

It also says that the magical surgery performed by his mother implanted another Magic Calculation Area in his limbic system (part of the conscious mind).

In order to allow him to use Systematic Magic, instead of merely his two natural "powers," his mother and her twin sister operated on Tatsuya when he was 6 years old, installing another Magic Calculation Area or Magic Processor (resulting in him having two) in his mind which allows him to use magic.

My question is, do the light novels really state that he has two Magic Calculation Areas?

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Yes he does, and yes it is - an experiment performed on the 6-year-old Tatsuya replaced his emotions with another Magic Calculation Area, which means he has two when combined with the one he was born with. This is confirmed in the light novels:

While visiting FLT to deliver the newly developed flying magic, Tatsuya and Miyuki run into their father, Shiba Tatsurou, and a butler, Aoki. After a confrontation between Tatsuya and Aoki, a segment of writing briefly covers the experiment that gave him his second calculation area:

[Shiba Miya] used the forbidden Non-Systematic Magic 'Mental Design Interference', forcibly altering the area in the consciousness, most likely to create strong emotions called the limbic system by inputting a Magic Calculation Model, creating an artificial Magician. The one who designed this experiment was Yotsuba Maya [...] while the one who conducted this experiment on her six year old son that had no magic skills was Shiba Miya.

Volume 3 - Nine Schools Competition I, Chapter 2

The detail on the experiment here is limited to this, and instead more emphasis is put on the fact that the inclusion of an additional Magic Calculation Area replaced his strong emotions:

Tatsuya's heart did not possess the ability to "hate". He could not feel any strong emotions like fury, despair, envy, hatred, disgust, gluttony, lust, sloth, and...... love.

Volume 3 - Nine Schools Competition I, Chapter 2

While this meeting at FLT is shown in episode 9 of the anime, it skimps on the details on Tatsuya's background, and instead just focuses on the interactions between the four people present.


Additionally, this is also covered in chapter 4 of the NSC arc manga (Mahouka Koukou No Rettousei - Kyuukousenhen), where visual proof of a second Magic Calculation Area is provided:

Manga Page http://2.p.mpcdn.net/25603/440080/32.jpg

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