Article 134-2Special Provisions on Depreciation Allowance for Solid Buildings, etc.
第百三十四条の二（堅牢な建物等の償却費の特例）
Where, among the following Depreciable Assets that a Resident holds (limited to those to which the provisions of paragraph (1), item (i) of the preceding Article apply), one for which the cumulative amount of the amounts included in necessary expenses as its depreciation allowance in calculating the Resident's amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for the year preceding that year and earlier years has reached the amount equivalent to 95 percent of its acquisition price is still being used for the Resident's business that is to generate such income, then, notwithstanding the provisions of Article 131 through the preceding Article, only while that asset is still being used for that business, the amount calculated by dividing the amount obtained by deducting one yen from the amount equivalent to 5 percent of the acquisition price of that asset by the number of years equivalent to three-tenths of the useful life specified by Ministry of Finance Order prescribed in Article 129 (Useful Life, Depreciation Rates, etc. of Depreciable Assets) for that asset may be included in necessary expenses as the depreciation allowance of that asset 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 on or after that year; provided, however, that this does not apply to the excess portion where the cumulative amount of that depreciation allowance has come to exceed the amount equivalent to the amount obtained by deducting that one yen.
居住者の有する次に掲げる減価償却資産（前条第一項第一号の規定の適用を受けるものに限る。）のうち、その償却費としてその年の前年分以前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された金額の累積額がその取得価額の百分の九十五に相当する金額に達したものが、なおその者のこれらの所得を生ずべき業務の用に供されている場合には、第百三十一条から前条までの規定にかかわらず、当該資産がなお当該業務の用に供されている間に限り、当該資産の取得価額の百分の五に相当する金額から一円を控除した金額を当該資産の第百二十九条（減価償却資産の耐用年数、償却率等）に規定する財務省令で定める耐用年数の十分の三に相当する年数で除して計算した金額は、当該資産の償却費としてその者のその年分以後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ことができる。ただし、当該償却費の額の累積額が当該一円を控除した金額に相当する金額を超えるに至つたときは、その超える部分の金額については、この限りでない。
buildings of reinforced steel-framed concrete construction, reinforced concrete construction, brick construction, stone construction or block construction;
鉄骨鉄筋コンクリート造、鉄筋コンクリート造、れんが造、石造又はブロック造の建物
structures or equipment of reinforced steel-framed concrete construction, reinforced concrete construction, concrete construction, brick construction, stone construction or earthen construction.
鉄骨鉄筋コンクリート造、鉄筋コンクリート造、コンクリート造、れんが造、石造又は土造の構築物又は装置
Where, in calculating the number of years equivalent to three-tenths of the useful life under the provisions of the preceding paragraph, a fraction of less than one year arises, it is to be treated as one year.
前項の規定により耐用年数の十分の三に相当する年数を計算する場合において、一年未満の端数を生じたときは、これを一年とする。
The provisions of Article 132 (Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put to Business Use in the Middle of the Year) apply mutatis mutandis to a Depreciable Asset to which the provisions of paragraph (1) apply. In this case, the phrase "the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "Article 134-2, paragraph (1)".
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
acquisition pricemachine translation
「取得価額」
The acquisition price on which the depreciation of a depreciable asset is based, worked out as if Article 130, paragraph (9) (shortened useful life) did not apply where it does.
Defined inArticle 134, paragraph (1), item (i), (a)· applies only in this article and in Article 134-2, paragraph (1)