Article 132Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put to Business Use in the Middle of the Year
第百三十二条（年の中途で業務の用に供した減価償却資産等の償却費の特例）
If a Depreciable Asset that a Resident holds (excluding the Depreciable Assets set forth in Article 120, paragraph (1), item (vi) and Article 120-2, paragraph (1), item (vi) (Depreciation Methods for Depreciable Assets)) comes to fall under a case set forth in one of the following items, the amount to be included in necessary expenses as the depreciation allowance of that asset in calculating the amount of real property income, the amount of business income, the amount of timber income or the amount of miscellaneous income for the year that includes the day on which it came to fall under that case is, notwithstanding the provisions of the preceding Article, the amount specified in the relevant item.
居住者の有する減価償却資産（第百二十条第一項第六号及び第百二十条の二第一項第六号（減価償却資産の償却の方法）に掲げる減価償却資産を除く。）が次の各号に掲げる場合に該当することとなつたときは、当該資産の償却費としてその該当することとなつた日の属する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、前条の規定にかかわらず、当該各号に定める金額とする。
in the case where the asset is put to use in the middle of the year for business that is to generate real property income, business income, timber income or miscellaneous income (excluding a case that falls under the case set forth in the following item): the amount specified in each of the following according to the following categories of assets;
当該資産が年の中途において不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供された場合（次号に掲げる場合に該当する場合を除く。） 次に掲げる資産の区分に応じそれぞれ次に定める金額
a Depreciable Asset for which the former straight-line method, former declining-balance method, straight-line method, declining-balance method or replacement method has been adopted as the method of depreciation to be followed (for one for which the replacement method has been adopted, excluding one that falls under a new asset prescribed in Article 121, paragraph (2), item (ii) (Special Provisions on Method of Depreciation for Replacement Assets); the same applies in (a) of the following item and in item (iii), (a)): the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by twelve, and multiplying the result by the number of months in the period from the day on which it was put to use for that business to December 31 of that year (or, if that person died or started an Absence From Japan in the middle of the year, the day of that death or of the start of that Absence From Japan; the same applies hereinafter in this paragraph);
a Depreciable Asset for which the former Units-of-production Method, the Units-of-production Method or the Units-of-production Method, etc. has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by the quantity extracted or quantity injected in that year in the mining area or storage area to which the asset belongs, and multiplying the result by the quantity extracted or quantity injected in that mining area or storage area during the period from the day on which it was put to use for that business to December 31 of that year;
a Depreciable Asset for which the method of depreciation prescribed in Article 120-3, paragraph (1) (Special Methods of Depreciation of Depreciable Assets) that has been approved by the competent district director with jurisdiction over the place for tax payment has been adopted as the method of depreciation to be followed: the amount calculated in accordance with the provisions of (a) or (b), according to which of the methods of depreciation prescribed in (a) or (b) the approved method of depreciation resembles;
そのよるべき償却の方法として第百二十条の三第一項（減価償却資産の特別な償却の方法）に規定する納税地の所轄税務署長の承認を受けた償却の方法を採用している減価償却資産 当該承認を受けた償却の方法がイ又はロに規定する償却の方法のいずれに類するかに応じイ又はロの規定に準じて計算した金額
in the case where the asset is put to a use other than the business set forth in the preceding item in the middle of the year: the amount specified in each of the following according to the following categories of assets;
当該資産が年の中途において前号に規定する業務の用以外の用に供された場合 次に掲げる資産の区分に応じそれぞれ次に定める金額
a Depreciable Asset for which the former straight-line method, former declining-balance method, straight-line method, declining-balance method or replacement method has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by twelve, and multiplying the result by the number of months in the period from January 1 of that year (or, if the asset was put to use for that business in the middle of the year, the day on which it was put to use for that business; the same applies hereinafter in this paragraph) to the day on which it was put to a use other than that business;
a Depreciable Asset for which the former Units-of-production Method, the Units-of-production Method or the Units-of-production Method, etc. has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by the quantity extracted or quantity injected in that year in the mining area or storage area to which the asset belongs, and multiplying the result by the quantity extracted or quantity injected in that mining area or storage area during the period from January 1 of that year to the day on which it was put to a use other than that business;
a Depreciable Asset for which the method of depreciation prescribed in Article 120-3, paragraph (1) that has been approved by the competent district director with jurisdiction over the place for tax payment has been adopted as the method of depreciation to be followed: the amount calculated in accordance with the provisions of (a) or (b), according to which of the methods of depreciation prescribed in (a) or (b) the approved method of depreciation resembles;
そのよるべき償却の方法として第百二十条の三第一項に規定する納税地の所轄税務署長の承認を受けた償却の方法を採用している減価償却資産 当該承認を受けた償却の方法がイ又はロに規定する償却の方法のいずれに類するかに応じイ又はロの規定に準じて計算した金額
in the case where the Resident who holds the asset dies or makes an Absence From Japan in the middle of the year (excluding a case that falls under a case set forth in the preceding two items): the amount specified in each of the following according to the following categories of assets.
当該資産を有する居住者が年の中途において死亡し又は出国をする場合（前二号に掲げる場合に該当する場合を除く。） 次に掲げる資産の区分に応じそれぞれ次に定める金額
a Depreciable Asset for which the former straight-line method, former declining-balance method, straight-line method, declining-balance method or replacement method has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by twelve, and multiplying the result by the number of months in the period from January 1 of that year to the day of that death or Absence From Japan;
a Depreciable Asset for which the former Units-of-production Method, the Units-of-production Method or the Units-of-production Method, etc. has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by the quantity extracted or quantity injected in that year in the mining area or storage area to which the asset belongs, and multiplying the result by the quantity extracted or quantity injected in that mining area or storage area during the period from January 1 of that year to the day of that death or Absence From Japan;
a Depreciable Asset for which the method of depreciation prescribed in Article 120-3, paragraph (1) that has been approved by the competent district director with jurisdiction over the place for tax payment has been adopted as the method of depreciation to be followed: the amount calculated in accordance with the provisions of (a) or (b), according to which of the methods of depreciation prescribed in (a) or (b) the approved method of depreciation resembles.
そのよるべき償却の方法として第百二十条の三第一項に規定する納税地の所轄税務署長の承認を受けた償却の方法を採用している減価償却資産 当該承認を受けた償却の方法がイ又はロに規定する償却の方法のいずれに類するかに応じイ又はロの規定に準じて計算した金額
The number of months in each item of the preceding paragraph is to be calculated according to the calendar, and where a fraction of less than one month arises, it is to be treated as one month.
前項各号の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
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
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
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
replacement methodmachine translation
「取替法」
A method of depreciating replacement assets (取替資産), described in Article 121, paragraph (2): depreciation by the method in use until half the acquisition price is written off, plus, in a year when worn-out assets are replaced with new ones of the same kind and quality, the acquisition price of the new assets; a resident needs the district tax office director's (税務署長) approval to adopt it.
Short name set inArticle 121, paragraph (4)· applies only in this provision and in Article 121, paragraph (5); and Article 132, paragraph (1)
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.