Ministerial Order on the Useful Life, etc. of Depreciable Assets
減価償却資産の耐用年数等に関する省令
Every term this law . Its definitions bind only this law — each entry says where the definition applies and links to the sentence that settles it. 58 terms: 0 with the Ministry of Justice's English, 58 in our translation, marked as such.
減価償却資産
A depreciable asset as defined in Article 2, paragraph (1), item (xix) of the Income Tax Act or Article 2, item (xxiii) of the Corporation Tax Act: a building, structure, machinery and equipment, ship, vehicle, tool, fixture, mining right or other asset that is to be depreciated, as a Cabinet Order (政令) specifies.
In Article 1 and Article 3, paragraph (1), the assets whose useful life the district director recognises on application under Article 1, paragraph (2): an extraction right (採掘権); a lease mining right, quarrying right or other right to dig or extract earth and stone; a mine tunnel (坑道); and a storage right (貯留権) other than an exploration right.
第二項第一号又は第三号から第五号までに掲げる資産
In Article 5, the declining-balance method as defined in Article 120-2, paragraph (1), item (i), (a)(2) of the Order for Enforcement of the Income Tax Act or Article 48-2, paragraph (1), item (i), (a)(2) of the Order for the Enforcement of the Corporation Tax Act: depreciating an asset by applying the rate for its useful life to its acquisition cost less the depreciation already deducted, so that the depreciation falls each year by a fixed proportion, and, once that amount falls below the guaranteed depreciation amount (償却保証額), applying the revised depreciation rate to the revised acquisition cost (改定取得価額) so that it stays the same each year.
所得税法施行令第百二十条の二第一項第一号イ（２）又は法人税法施行令第四十八条の二第一項第一号イ（２）に規定する定率法
This Ministerial Order as amended by Ministry of Finance Order No. 38 of 2003.
The date Ministry of Finance Order No. 38 of 2003, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
In the supplementary provisions (附則) of Ministry of Finance Order No. 10 of 2012, short name for Cabinet Order No. 378 of 2011, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act.
In the supplementary provisions (附則) of Ministry of Finance Order No. 10 of 2012, short name for Cabinet Order No. 379 of 2011, a Cabinet Order (政令) that partially amended the Order for the Enforcement of the Corporation Tax Act.
This Ministerial Order as amended by Ministry of Finance Order No. 27 of 2016.
This Ministerial Order as amended by Ministry of Finance Order No. 17 of 1990.
The date the amending law or Ministerial Order these supplementary provisions belong to comes into effect.
This Ministerial Order as amended by Ministry of Finance Order No. 21 of 2007.
The date Ministry of Finance Order No. 21 of 2007, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
In paragraphs (2) and (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 10 of 2012, the Order for Enforcement of the Income Tax Act as amended by the Income Tax Amendment Cabinet Order (所得税改正政令, Cabinet Order No. 378 of 2011).
In paragraphs (2) and (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 10 of 2012, the Order for the Enforcement of the Corporation Tax Act as amended by the Corporation Tax Amendment Cabinet Order (法人税改正政令, Cabinet Order No. 379 of 2011).
The date Ministry of Finance Order No. 27 of 2016, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
In Article 1, paragraph (4) and its item (i), an association or foundation without juridical personality as defined in Article 2, item (viii) of the Corporation Tax Act, which that paragraph counts as a corporation (法人) among those who may apply to the district director for a useful life to be recognised.
法人税法第二条第八号に規定する人格のない社団等
In Article 1, paragraph (4), items (ii) and (iii), the mining area (鉱区) or similar area, or the storage area (貯留区域), to which the extraction right, etc. (採掘権等) an application concerns relates.
In Article 1, paragraphs (6) and (8), the amount of depreciation allowance (償却費), worked out under Article 49, paragraph (1) of the Income Tax Act, for an extraction right, etc. (採掘権等) whose useful life the district director has recognised.
償却限度額
In Article 1, paragraphs (6) and (8), the limit on the amount a corporation may include in deductible expenses (損金) as depreciation, under Article 31, paragraph (1) of the Corporation Tax Act, for an extraction right, etc. (採掘権等) whose useful life the district director has recognised.
法定耐用年数
In Article 3, paragraph (1), item (ii), the useful life Article 1, paragraph (1) sets for an asset through the tables of useful lives, against which the useful life of a used asset is worked out when its remaining period of use is hard to estimate.
第一条第一項（一般の減価償却資産の耐用年数）に規定する耐用年数
In Article 3, paragraphs (2) and (3), the acquired corporation (被合併法人), splitting corporation (分割法人), corporation making a capital contribution in kind (現物出資法人) or corporation making a distribution in kind (現物分配法人) from which a corporation receives an already used asset by a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution.
適格組織再編成
In Article 3, paragraphs (2) and (3), a qualified merger (適格合併), qualified company split (適格分割), qualified capital contribution in kind (適格現物出資) or qualified in-kind distribution (適格現物分配) as defined in Article 2, items (xii)-8, (xii)-11, (xii)-14 and (xii)-15 of the Corporation Tax Act.
In Article 4, the former declining-balance method, used for assets acquired on or before 31 March 2007, as defined in Article 120, paragraph (1), item (i), (a)(2) of the Order for Enforcement of the Income Tax Act or Article 48, paragraph (1), item (i), (a)(2) of the Order for the Enforcement of the Corporation Tax Act: depreciating an asset by applying the rate for its useful life to its acquisition cost less the depreciation already deducted, so that the depreciation falls each year by a fixed proportion.
In Article 4, the former straight-line method, used for assets acquired on or before 31 March 2007, as defined in Article 120, paragraph (1), item (i), (a)(1) of the Order for Enforcement of the Income Tax Act or Article 48, paragraph (1), item (i), (a)(1) of the Order for the Enforcement of the Corporation Tax Act: depreciating an asset by applying the rate for its useful life to its acquisition cost less its residual value (残存価額), so that the depreciation is the same each year.
In Article 5, the straight-line method as defined in Article 120-2, paragraph (1), item (i), (a)(1) of the Order for Enforcement of the Income Tax Act or Article 48-2, paragraph (1), item (i), (a)(1) of the Order for the Enforcement of the Corporation Tax Act: depreciating an asset by applying the rate for its useful life to its acquisition cost, so that the depreciation is the same each year.
所得税法施行令第百二十条の二第一項第一号イ（１）（減価償却資産の償却の方法）又は法人税法施行令第四十八条の二第一項第一号イ（１）（減価償却資産の償却の方法）に規定する定額法
This Ministerial Order as amended by Ministry of Finance Order No. 9 of 1977.
This Ministerial Order as amended by Ministry of Finance Order No. 16 of 1979.
This Ministerial Order as amended by Ministry of Finance Order No. 50 of 1998.
This Ministerial Order as amended by Ministry of Finance Order No. 34 of 2001.
In paragraphs (2) and (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 38 of 2003, the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003).
未償却割合
In the supplementary provisions (附則) of Ministry of Finance Order No. 10 of 2012 and their appended table of elapsed years (附則別表), the ratio, as paragraph (2) defines it, of the amount in its item (ii) — an asset's acquisition cost less the depreciation already counted as necessary expenses or deductible expenses — to the acquisition cost in its item (i).
附則第二項に規定する未償却割合
耐用年数
In the appended table of elapsed years (附則別表) of the supplementary provisions (附則) of Ministry of Finance Order No. 10 of 2012, the useful life set by Articles 1 to 3 of this Order as that Order amended it.
改正後の減価償却資産の耐用年数等に関する省令第一条から第三条まで（減価償却資産の耐用年数等）の規定による耐用年数
改正法
In the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020).
The date the amending law or Ministerial Order these supplementary provisions belong to comes into effect.
旧事業年度
In the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, a former business year as defined in Article 14, paragraph (1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), which those provisions treat under the rules as they stood before that Order.
In the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020 amended it, in the amendments listed in Article 1, item (v), (b) of that Act's supplementary provisions, which Article 14, paragraph (2) of those provisions keeps in effect for corporation tax on business years and consolidated business years that began before 1 April 2022.
In Article 3, paragraph (1), a qualified company split by split-off as defined in Article 2, item (xii)-12 of the Corporation Tax Act: a company split by split-off (分割型分割) that is a qualified company split (適格分割).
適格合併等による引継ぎ
In Article 3, paragraph (1), a corporation's succession to an asset from the acquired corporation (被合併法人) in a qualified merger (適格合併), or from the splitting corporation (分割法人) in a qualified company split by split-off (適格分割型分割), as the Corporation Tax Act defines them.
In Article 5, paragraph (3), a corporation's business year of less than one year referred to in paragraph (2), other than one to which paragraph (3) has itself been applied, whose acquisition cost (取得価額) under the declining-balance method the corporation may keep using for the business years that begin within one year after it ends, where the period from its start to that business year's end is not more than one year.
This Ministerial Order as amended by Ministry of Finance Order No. 27 of 1969.
In paragraph (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 34 of 2001, a post-formation acquisition of assets as defined in Article 2, item (xii)-6 of the Corporation Tax Act as then worded: the amended Article 3 of this Order applies to corporation tax where one is carried out on or after 1 April 2001, and the former rules where one was carried out before that day.
同条第十二号の六に規定する事後設立
特定信託
In paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 38 of 2003, a specified trust as defined in Article 2, item (xxix)-3 of the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), whose trustee corporation pays corporation tax on the income of each of its accounting periods.
同条第二十九号の三に規定する特定信託
In paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 38 of 2003, a consolidated corporation as defined in Article 2, item (xii)-7-4 of the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003).
同条第十二号の七の四に規定する連結法人
特定信託
In paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 33 of 2004, a specified trust as defined in Article 2, item (xxix)-3 of the Corporation Tax Act as then worded, whose trustee corporation pays corporation tax on the income of each of its accounting periods.
同条第二十九号の三に規定する特定信託
In paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 33 of 2004, a consolidated corporation as defined in Article 2, item (xii)-7-4 of the Corporation Tax Act as then worded.
同条第十二号の七の四に規定する連結法人
特定信託
In the supplementary provisions (附則) of Ministry of Finance Order No. 21 of 2007, from paragraph (4) on, a specified trust as defined in Article 2, item (xxix)-3 of the Corporation Tax Act as then worded, whose trustee corporation pays corporation tax on the income of each of its accounting periods.
同条第二十九号の三に規定する特定信託
In the supplementary provisions (附則) of Ministry of Finance Order No. 21 of 2007, from paragraph (4) on, a consolidated corporation as defined in Article 2, item (xii)-7-4 of the Corporation Tax Act as then worded.
法人税法第二条第十二号の七の四に規定する連結法人
In paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 32 of 2008, a consolidated corporation as defined in Article 2, item (xii)-7-4 of the Corporation Tax Act as then worded.
同条第十二号の七の四に規定する連結法人
改正法
In paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 20 of 2010, short name for Act No. 6 of 2010, the 2010 Act partially amending the Income Tax Act and other laws, whose Article 2 amended the Corporation Tax Act.
In paragraph (2), item (ii), (b) of the supplementary provisions (附則) of Ministry of Finance Order No. 10 of 2012, the consolidated business year (連結事業年度) — as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) amended it, the period of the business year of a consolidated corporation's parent — that came before the business year of change (変更事業年度).
所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法（ロにおいて「旧法人税法」という。）第十五条の二第一項（連結事業年度の意義）に規定する連結事業年度
変更事業年度
In paragraph (2), item (ii), (b) of the supplementary provisions (附則) of Ministry of Finance Order No. 10 of 2012, the business year a corporation stated, as item (ii) of Article 3, paragraph (3) of the supplementary provisions (附則) of the Corporation Tax Amendment Cabinet Order (法人税改正政令, Cabinet Order No. 379 of 2011) requires, in the written notification it filed under that paragraph.
In paragraph (2), item (ii), (b) of the supplementary provisions (附則) of Ministry of Finance Order No. 10 of 2012, the Corporation Tax Act as it stood before Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) amended it.
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2013, from paragraph (2) on, a consolidated corporation as defined in Article 2, item (xii)-7-4 of the Corporation Tax Act as then worded.
同条第十二号の七の四に規定する連結法人
In paragraph (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 27 of 2016, short name for Cabinet Order No. 48 of 2016, the Cabinet Order (政令) arranging related Cabinet Orders for bringing part of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015) into effect.
In the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, the Regulation for Enforcement of the Corporation Tax Act as amended by Article 1 of that Order.
In the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, short name for Cabinet Order No. 207 of 2020, a Cabinet Order (政令) that partially amended the Order for the Enforcement of the Corporation Tax Act and other Cabinet Orders.
In the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, up to Article 10, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020 amended it.
同項に規定する連結事業年度
In the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, up to Article 10, a consolidated corporation as defined in Article 2, item (xii)-7-2 of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020 amended it.
改正法第三条の規定（改正法附則第一条第五号ロに掲げる改正規定に限る。附則第五条第二項において同じ。）による改正前の法人税法（昭和四十年法律第三十四号。以下「旧法人税法」という。）第二条第十二号の七の二に規定する連結法人