Article 124Procedures for Changing Depreciation Methods for Depreciable Assets
第百二十四条（減価償却資産の償却の方法の変更手続）
When a Resident intends to change the depreciation method chosen for a Depreciable Asset (including the method prescribed in the following Article that a person who did not notify the depreciation method is to use) (including when a Resident who has two or more offices or vessels and has not chosen depreciation methods for each office or vessel intends to choose them for each office or vessel), the Resident must obtain the approval of the competent district director with jurisdiction over the place for tax payment.
居住者は、減価償却資産につき選定した償却の方法（その償却の方法を届け出なかつた者がよるべきこととされている次条に規定する償却の方法を含む。）を変更しようとするとき（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ていないものが事業所又は船舶ごとに償却の方法を選定しようとするときを含む。）は、納税地の所轄税務署長の承認を受けなければならない。
A Resident who intends to obtain the approval referred to in the preceding paragraph must submit to the competent district director with jurisdiction over the place for tax payment, by March 15 of the year in which the Resident intends to adopt the new depreciation method, a written application stating that fact, the reason for the change, and other particulars specified by Ministry of Finance Order.
前項の承認を受けようとする居住者は、その新たな償却の方法を採用しようとする年の三月十五日までに、その旨、変更しようとする理由その他財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。
Where a written application referred to in the preceding paragraph is submitted, the district director may reject the application if a reasonable period has not elapsed since the Resident who submitted the application adopted the depreciation method currently in use, or if the district director finds that it would be difficult to calculate that Resident's amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income for each year properly under the depreciation method that the Resident intends to change to.
税務署長は、前項の申請書の提出があつた場合において、その申請書を提出した居住者が現によつている償却の方法を採用してから相当期間を経過していないとき、又は変更しようとする償却の方法によつてはその者の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算が適正に行われ難いと認めるときは、その申請を却下することができる。
Where the written application referred to in paragraph (2) is submitted, and the district director makes a disposition of approval or rejection of the application, the district director is to notify the Resident who made the application to that effect in writing.
税務署長は、第二項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした居住者に対し、書面によりその旨を通知する。
Where a written application referred to in paragraph (2) is submitted, if no disposition of approval or rejection has been made on the application by December 31 of the year prescribed in that paragraph (where the Resident who submitted the application died or made an Absence From Japan in the course of that year, by the time of that death or Absence From Japan), the approval is deemed to have been given on that date or at that time.
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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.