The depreciation method for Depreciable Assets prescribed in Article 120, paragraph (1) or Article 120-2, paragraph (1) (Depreciation Methods for Depreciable Assets) must be chosen for each Depreciable Asset set out in the items of Article 120, paragraph (1) or the items of Article 120-2, paragraph (1), and, for the Depreciable Assets set out in Article 120, paragraph (1), item (i), (a), and items (ii), (iii), and (v), and Article 120-2, paragraph (1), item (i), (a), item (ii), item (iii), (a), item (iii), (b), and item (v), for each category such as type of facilities specified by Ministry of Finance Order. In this case, a Resident who has two or more offices or vessels may choose a depreciation method for each office or vessel.
第百二十条第一項又は第百二十条の二第一項（減価償却資産の償却の方法）に規定する減価償却資産の償却の方法は、第百二十条第一項各号又は第百二十条の二第一項各号に掲げる減価償却資産ごとに、かつ、第百二十条第一項第一号イ、第二号、第三号及び第五号並びに第百二十条の二第一項第一号イ、第二号、第三号イ、同号ロ及び第五号に掲げる減価償却資産については設備の種類その他の財務省令で定める区分ごとに選定しなければならない。この場合において、二以上の事業所又は船舶を有する居住者は、事業所又は船舶ごとに償却の方法を選定することができる。
A Resident must, by the Filing Deadline for income tax for the year that includes the date specified in each of the following items for the category of persons set out in that item, notify in writing the competent district director with jurisdiction over the place for tax payment, for each category, of the method to be used among the depreciation methods prescribed in Article 120, paragraph (1) or Article 120-2, paragraph (1), with respect to Depreciable Assets belonging to the same category as the Depreciable Assets the Resident holds (meaning the category prescribed in the preceding paragraph; for a Resident who has two or more offices or vessels and intends to choose a depreciation method for each office or vessel, meaning that category for each office or vessel); provided, however, that this does not apply to the Depreciable Assets set out in Article 120, paragraph (1), item (i), (b), and items (iv) and (vi), and Article 120-2, paragraph (1), item (i), (b), and items (iv) and (vi).
居住者は、次の各号に掲げる者の区分に応じ当該各号に定める日の属する年分の所得税に係る確定申告期限までに、その有する減価償却資産と同一の区分（前項に規定する区分をいい、二以上の事業所又は船舶を有する居住者で事業所又は船舶ごとに償却の方法を選定しようとする場合にあつては、事業所又は船舶ごとの当該区分をいう。）に属する減価償却資産につき、当該区分ごとに、第百二十条第一項又は第百二十条の二第一項に規定する償却の方法のうちそのよるべき方法を書面により納税地の所轄税務署長に届け出なければならない。ただし、第百二十条第一項第一号ロ、第四号及び第六号並びに第百二十条の二第一項第一号ロ、第四号及び第六号に掲げる減価償却資産については、この限りでない。
A Resident who has newly commenced operations that give rise to real property income, business income, timber income, or miscellaneous income: the date on which the Resident commenced those operations;
新たに不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を開始した居住者 当該業務を開始した日
A Resident who has acquired a Depreciable Asset other than a Depreciable Asset for which the Resident has already chosen the depreciation method to be used after commencing the operations referred to in the preceding item (including one for which the method prescribed in Article 125 (Statutory Depreciation Methods for Depreciable Assets) is to be used because the Resident did not notify the depreciation method): the date on which the Resident acquired that asset;
A Resident who has newly established an office and who intends to choose, for a Depreciable Asset belonging to that office, a depreciation method different from the method already chosen for assets belonging to the same category as that Depreciable Asset (meaning the category prescribed in the preceding paragraph), or who has already chosen different depreciation methods for each office: the date on which the Resident newly established the office;
新たに事業所を設けた居住者で、当該事業所に属する減価償却資産につき当該減価償却資産と同一の区分（前項に規定する区分をいう。）に属する資産について既に選定している償却の方法と異なる償却の方法を選定しようとするもの又は既に事業所ごとに異なる償却の方法を選定しているもの 新たに事業所を設けた日
A Resident who has newly acquired a vessel and who intends to choose, for that vessel, a depreciation method different from the method already chosen for vessels other than that vessel, or who has already chosen different depreciation methods for each vessel: the date on which the Resident newly acquired the vessel.
新たに船舶を取得した居住者で、当該船舶につき当該船舶以外の船舶について既に選定している償却の方法と異なる償却の方法を選定しようとするもの又は既に船舶ごとに異なる償却の方法を選定しているもの 新たに船舶を取得した日
In the case where, for Depreciable Assets acquired on or before March 31, 2007 (hereinafter in this paragraph referred to as "assets subject to the former depreciation methods"), a Resident has already chosen the former straight-line method, the former declining-balance method, or the former units-of-production method as the method to be used (including the case where the method prescribed in Article 125 is to be used because the Resident did not notify the method, and excluding the case where, the Resident having two or more offices or vessels, the Resident has already chosen different methods for each office or vessel), if the Resident has not made the notification under the preceding paragraph for a Depreciable Asset acquired on or after April 1 of that year (hereinafter in this paragraph referred to as "assets subject to the new depreciation methods") that would, if it had been acquired on or before March 31 of that year, belong to the same category (meaning the category prescribed in paragraph (1)) as those assets subject to the former depreciation methods, the Resident is deemed to have chosen, for those assets subject to the new depreciation methods, the depreciation method specified in each of the following items for the category of depreciation method set out in that item that was chosen for those assets subject to the former depreciation methods (for an asset subject to the new depreciation methods that falls under a Depreciable Asset set out in Article 120-2, paragraph (1), item (iii), (a), the method specified in item (i) or item (iii), respectively, according to whether the method chosen for those assets subject to the former depreciation methods is the one set out in item (i) or item (iii)); provided, however, that this does not apply where approval under paragraph (1) of the following Article has been obtained for another asset subject to the new depreciation methods belonging to the same category (meaning the category prescribed in paragraph (1)) as that asset subject to the new depreciation methods.
平成十九年三月三十一日以前に取得された減価償却資産（以下この項において「旧償却方法適用資産」という。）につき既にそのよるべき償却の方法として旧定額法、旧定率法又は旧生産高比例法を選定している場合（その償却の方法を届け出なかつたことにより第百二十五条に規定する償却の方法によるべきこととされている場合を含むものとし、二以上の事業所又は船舶を有する場合で既に事業所又は船舶ごとに異なる償却の方法を選定している場合を除く。）において、同年四月一日以後に取得された減価償却資産（以下この項において「新償却方法適用資産」という。）で、同年三月三十一日以前に取得されるとしたならば当該旧償却方法適用資産と同一の区分（第一項に規定する区分をいう。）に属するものにつき前項の規定による届出をしていないときは、当該新償却方法適用資産については、当該旧償却方法適用資産につき選定した次の各号に掲げる償却の方法の区分に応じ当該各号に定める償却の方法（第百二十条の二第一項第三号イに掲げる減価償却資産に該当する新償却方法適用資産にあつては、当該旧償却方法適用資産につき選定した第一号又は第三号に掲げる償却の方法の区分に応じそれぞれ第一号又は第三号に定める償却の方法）を選定したものとみなす。ただし、当該新償却方法適用資産と同一の区分（第一項に規定する区分をいう。）に属する他の新償却方法適用資産について、次条第一項の承認を受けている場合は、この限りでない。
The former Units-of-production Method: the Units-of-production Method (for an asset subject to the new depreciation methods that falls under a Depreciable Asset set out in Article 120-2, paragraph (1), item (v), the Units-of-production Method, etc.).
旧生産高比例法 生産高比例法（第百二十条の二第一項第五号に掲げる減価償却資産に該当する新償却方法適用資産にあつては、生産高等比例法）
In the case where, for Depreciable Assets set out in Article 120-2, paragraph (1), item (iii) that were acquired on or before March 31, 2016 (hereinafter in this paragraph referred to as "former assets subject to the choice of method"), a Resident has already chosen the straight-line method as the method to be used (excluding the case where, the Resident having two or more offices or vessels, the Resident has already chosen different methods for each office or vessel), if the Resident has not made the notification under paragraph (2) for a Depreciable Asset set out in (a) of that item (hereinafter in this paragraph referred to as "new assets subject to the choice of method") that would, if it had been acquired on or before that date, belong to the same category (meaning the category prescribed in paragraph (1); the same applies hereinafter in this paragraph) as those former assets subject to the choice of method, the Resident is deemed to have chosen the straight-line method for those new assets subject to the choice of method; provided, however, that this does not apply where approval under paragraph (1) of the following Article has been obtained for another new asset subject to the choice of method belonging to the same category as that new asset subject to the choice of method.
第百二十条の二第一項第三号に掲げる減価償却資産のうち平成二十八年三月三十一日以前に取得されたもの（以下この項において「旧選定対象資産」という。）につき既にそのよるべき償却の方法として定額法を選定している場合（二以上の事業所又は船舶を有する場合で既に事業所又は船舶ごとに異なる償却の方法を選定している場合を除く。）において、同号イに掲げる減価償却資産（以下この項において「新選定対象資産」という。）で、同日以前に取得されるとしたならば当該旧選定対象資産と同一の区分（第一項に規定する区分をいう。以下この項において同じ。）に属するものにつき第二項の規定による届出をしていないときは、当該新選定対象資産については、定額法を選定したものとみなす。ただし、当該新選定対象資産と同一の区分に属する他の新選定対象資産について、次条第一項の承認を受けている場合は、この限りでない。
For a Depreciable Asset prescribed in the proviso to paragraph (2), the Resident is deemed to have chosen, on the date on which the Resident acquired that asset, the method specified in Article 120, paragraph (1), item (i), (b), item (iv), or item (vi), or Article 120-2, paragraph (1), item (i), (b), item (iv), or item (vi).
第二項ただし書に規定する減価償却資産については、居住者が当該資産を取得した日において第百二十条第一項第一号ロ、第四号若しくは第六号又は第百二十条の二第一項第一号ロ、第四号若しくは第六号に定める償却の方法を選定したものとみなす。
Read this with the articles around it
former straight-line methodmachine translation
「旧定額法」
In Article 120 and the rules on calculating depreciation, the method of depreciating an asset each year by multiplying its acquisition cost less its residual value by a rate set for its useful life, so that the depreciation is the same every year.
Defined inArticle 120, paragraph (1), item (i), (a), (1)· applies only in this division
former declining-balance methodmachine translation
「旧定率法」
In Article 120 and the rules on calculating depreciation, the method of depreciating an asset each year by multiplying its acquisition cost (from the second year, less the depreciation already counted as necessary expenses) by a rate set for its useful life, so that the depreciation falls by a fixed proportion each year.
Defined inArticle 120, paragraph (1), item (i), (a), (2)· applies only in this division and in Part 2, Chapter 1, Section 4, Subsection 4, Division 3
former units-of-production methodmachine translation
「旧生産高比例法」
In Article 120 and the rules on calculating depreciation, the method of depreciating a mining asset by dividing its acquisition cost less its residual value by the quantity expected to be extracted from its mining area over its useful life (or over the expected years of extraction, if shorter), and multiplying that amount per unit by the quantity extracted in each year.
Defined inArticle 120, paragraph (1), item (iii), (c)· applies only in this division and in Part 2, Chapter 1, Section 4, Subsection 4, Division 3
straight-line methodmachine translation
「定額法」
In the subdivisions on depreciation methods and the calculation of depreciation, the straight-line method: depreciating an asset each year by multiplying its acquisition price by a rate for its useful life set so that the depreciation is the same every year.
Defined inArticle 120-2, paragraph (1), item (i), (a), (1)· applies only in this division
declining-balance methodmachine translation
「定率法」
In the subdivisions on depreciation methods and the calculation of depreciation, the declining-balance method: depreciating an asset each year by multiplying its acquisition price, less the depreciation already counted as necessary expenses, by a rate for its useful life set so that the depreciation falls each year by a fixed proportion — one minus twice the straight-line rate (2.5 times for assets acquired on or before 31 March 2012) — and, once that amount falls below the guaranteed depreciation amount, applying a revised rate to the revised acquisition price so that it stays the same each year.
Defined inArticle 120-2, paragraph (1), item (i), (a), (2)· applies only in this division
units-of-production methodmachine translation
「生産高比例法」
The method of depreciating a mining asset by dividing its acquisition cost by the quantity expected to be extracted from its mining area over its useful life (or over the area's expected years of extraction, if shorter), and charging as each year's depreciation that amount per unit multiplied by the quantity extracted that year.
Defined inArticle 120-2, paragraph (1), item (iii), (a), (2)· applies only in this division and in Part 2, Chapter 1, Section 4, Subsection 4, Division 3
units-of-production method, etc.machine translation
「生産高等比例法」
The method of depreciating a mining right or a storage right (貯留権) by dividing its acquisition cost by the quantity expected to be extracted from its mining area, or injected into its storage area, over its useful life (or over the expected years of extraction or injection, if shorter), and charging as each year's depreciation that amount per unit multiplied by the quantity extracted or injected that year.
Defined inArticle 120-2, paragraph (1), item (v), (b)· applies only in this division and in Part 2, Chapter 1, Section 4, Subsection 4, Division 3
asset subject to the new depreciation methodsmachine translation
「新償却方法適用資産」
In Article 123, paragraph (3), a depreciable asset acquired on or after 1 April 2007 that, had it been acquired earlier, would fall in the same class as assets for which the person chose one of the former depreciation methods, so that the corresponding new method is deemed chosen for it unless a choice was notified.
Short name set inArticle 123, paragraph (3)· applies only in this paragraph
asset subject to the former depreciation methodsmachine translation
「旧償却方法適用資産」
In Article 123, paragraph (3), a depreciable asset acquired on or before 31 March 2007.
Short name set inArticle 123, paragraph (3)· applies only in this paragraph
new asset subject to the choice of methodmachine translation
「新選定対象資産」
In Article 123, paragraph (4), a depreciable asset for mining acquired on or after 1 April 2016 that is listed in Article 120-2, paragraph (1), item (iii), (a), for which the straight-line method (定額法) is deemed chosen where it would have fallen in the same class as earlier-acquired assets for which that method was chosen and no notice of another method was given.
Short name set inArticle 123, paragraph (4)· applies only in this paragraph
former asset subject to the choice of methodmachine translation
「旧選定対象資産」
In Article 123, paragraph (4), a depreciable asset for mining listed in Article 120-2, paragraph (1), item (iii) that was acquired on or before 31 March 2016.
Short name set inArticle 123, paragraph (4)· applies only in this paragraph
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.