The amount of the decline in value of an asset prescribed in Article 38, paragraph (2) (Amount of Decline in Value of Assets That Give Rise to Capital Gains) of the Act for the period listed in item (ii) of that paragraph is the amount calculated by multiplying the amount calculated, in respect of the total of the amount required to acquire that asset and the amounts of equipment expenses and improvement expenses, pursuant to the former straight-line method prescribed in Article 120, paragraph (1), item (i), (a), (1) (Methods of Depreciation of Depreciable Assets) on the basis of the number of years calculated by multiplying the useful life prescribed in Article 129 (Useful Life, etc. of Depreciable Assets) for a Depreciable Asset of the same kind as that asset by 1.5, by the number of years of that asset pertaining to that period. In this case, where a Depreciable Asset of the same kind as that asset falls under a Depreciable Asset listed in Article 134, paragraph (1), item (i), (a) or (c) (Special Provisions on Depreciation Allowance Based on Cumulative Amount of Depreciation), the amount so calculated is limited to the amount specified in (a) or (c) of that item according to the category listed in (a) or (c) of that item for that Depreciable Asset of the same kind.
法第三十八条第二項（譲渡所得の基因となる資産の減価の額）に規定する資産の同項第二号に掲げる期間に係る減価の額は、当該資産の取得に要した金額並びに設備費及び改良費の額の合計額につき、当該資産と同種の減価償却資産に係る第百二十九条（減価償却資産の耐用年数等）に規定する耐用年数に一・五を乗じて計算した年数により第百二十条第一項第一号イ（１）（減価償却資産の償却の方法）に規定する旧定額法に準じて計算した金額に、当該資産の当該期間に係る年数を乗じて計算した金額とする。この場合において、当該資産と同種の減価償却資産が第百三十四条第一項第一号イ又はハ（減価償却資産の償却累積額による償却費の特例）に掲げる減価償却資産に該当する場合には、当該計算した金額は、当該同種の減価償却資産の同号イ又はハに掲げる区分に応じ当該イ又はハに定める金額を限度とする。
In the case referred to in the preceding paragraph, the treatment where there is a fraction of less than one year in the number of years listed in each of the following items is as provided in that item.
前項の場合において、次の各号に掲げる年数に一年未満の端数があるときの処理については、当該各号に定めるところによる。
the number of years calculated by multiplying by 1.5 as prescribed in the preceding paragraph: a fraction of less than one year is to be discarded;
前項に規定する一・五を乗じて計算した年数 一年未満の端数は、切り捨てる。
the number of years pertaining to the period prescribed in the preceding paragraph: a fraction of six months or more is to be treated as one year, and a fraction of less than six months is to be discarded.
前項に規定する期間に係る年数 六月以上の端数は一年とし、六月に満たない端数は切り捨てる。