The amount to be included in necessary expenses as the depreciation allowance of a Depreciable Asset that a Resident holds, in calculating the Resident's amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for each year, is the amount calculated on the basis of the method of depreciation that the Resident has adopted for that asset.
居住者の有する減価償却資産につきその償却費として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上必要経費に算入する金額は、当該資産につきその者が採用している償却の方法に基づいて計算した金額とする。
Read this with the articles around it
depreciation allowancemachine translation
「償却費」
The depreciation of a depreciable asset worked out under Article 49, paragraph (1) of the Income Tax Act.
Defined inArticle 120, paragraph (1)· applies only in this subsection