Article 123Choice of Depreciation Methods for Depreciable Assets
第百二十三条（減価償却資産の償却の方法の選定）
The depreciation method for Depreciable Assets prescribed in Article 120, paragraph (1) or Article 120-2, paragraph (1) (Depreciation Methods for Depreciable Assets) must be chosen for each Depreciable Asset set out in the items of Article 120, paragraph (1) or the items of Article 120-2, paragraph (1), and, for the Depreciable Assets set out in Article 120, paragraph (1), item (i), (a), and items (ii), (iii), and (v), and Article 120-2, paragraph (1), item (i), (a), item (ii), item (iii), (a), item (iii), (b), and item (v), for each category such as type of facilities specified by Ministry of Finance Order. In this case, a Resident who has two or more offices or vessels may choose a depreciation method for each office or vessel.
第百二十条第一項又は第百二十条の二第一項（減価償却資産の償却の方法）に規定する減価償却資産の償却の方法は、第百二十条第一項各号又は第百二十条の二第一項各号に掲げる減価償却資産ごとに、かつ、第百二十条第一項第一号イ、第二号、第三号及び第五号並びに第百二十条の二第一項第一号イ、第二号、第三号イ、同号ロ及び第五号に掲げる減価償却資産については設備の種類その他の財務省令で定める区分ごとに選定しなければならない。この場合において、二以上の事業所又は船舶を有する居住者は、事業所又は船舶ごとに償却の方法を選定することができる。
A Resident must, by the Filing Deadline for income tax for the year that includes the date specified in each of the following items for the category of persons set out in that item, notify in writing the competent district director with jurisdiction over the place for tax payment, for each category, of the method to be used among the depreciation methods prescribed in Article 120, paragraph (1) or Article 120-2, paragraph (1), with respect to Depreciable Assets belonging to the same category as the Depreciable Assets the Resident holds (meaning the category prescribed in the preceding paragraph; for a Resident who has two or more offices or vessels and intends to choose a depreciation method for each office or vessel, meaning that category for each office or vessel); provided, however, that this does not apply to the Depreciable Assets set out in Article 120, paragraph (1), item (i), (b), and items (iv) and (vi), and Article 120-2, paragraph (1), item (i), (b), and items (iv) and (vi).
居住者は、次の各号に掲げる者の区分に応じ当該各号に定める日の属する年分の所得税に係る確定申告期限までに、その有する減価償却資産と同一の区分（前項に規定する区分をいい、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ようとする場合にあつては、事業所又は船舶ごとの当該区分をいう。）に属する減価償却資産につき、当該区分ごとに、第百二十条第一項又は第百二十条の二第一項に規定する償却の方法のうちそのよるべき方法を書面により納税地の所轄税務署長に届け出なければならない。ただし、第百二十条第一項第一号ロ、第四号及び第六号並びに第百二十条の二第一項第一号ロ、第四号及び第六号に掲げる減価償却資産については、この限りでない。
A Resident who has newly commenced operations that give rise to real property income, business income, timber income, or miscellaneous income: the date on which the Resident commenced those operations;
新たに不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を開始した居住者 当該業務を開始した日
A Resident who has acquired a Depreciable Asset other than a Depreciable Asset for which the Resident has already chosen the depreciation method to be used after commencing the operations referred to in the preceding item (including one for which the method prescribed in Article 125 (Statutory Depreciation Methods for Depreciable Assets) is to be used because the Resident did not notify the depreciation method): the date on which the Resident acquired that asset;
A Resident who has newly established an office and who intends to choose, for a Depreciable Asset belonging to that office, a depreciation method different from the method already chosen for assets belonging to the same category as that Depreciable Asset (meaning the category prescribed in the preceding paragraph), or who has already chosen different depreciation methods for each office: the date on which the Resident newly established the office;
新たに事業所を設けた居住者で、当該事業所に属する減価償却資産につき当該減価償却資産と同一の区分（前項に規定する区分をいう。）に属する資産について既に選定している償却の方法と異なる償却の方法を選定しようとするもの又は既に事業所ごとに異なる償却の方法を選定しているもの 新たに事業所を設けた日
A Resident who has newly acquired a vessel and who intends to choose, for that vessel, a depreciation method different from the method already chosen for vessels other than that vessel, or who has already chosen different depreciation methods for each vessel: the date on which the Resident newly acquired the vessel.
新たに船舶を取得した居住者で、当該船舶につき当該船舶以外の船舶について既に選定している償却の方法と異なる償却の方法を選定しようとするもの又は既に船舶ごとに異なる償却の方法を選定しているもの 新たに船舶を取得した日
In the case where, for Depreciable Assets acquired on or before March 31, 2007 (hereinafter in this paragraph referred to as "assets subject to the former depreciation methods"), a Resident has already chosen the former straight-line method, the former declining-balance method, or the former units-of-production method as the method to be used (including the case where the method prescribed in Article 125 is to be used because the Resident did not notify the method, and excluding the case where, the Resident having two or more offices or vessels, the Resident has already chosen different methods for each office or vessel), if the Resident has not made the notification under the preceding paragraph for a Depreciable Asset acquired on or after April 1 of that year (hereinafter in this paragraph referred to as "assets subject to the new depreciation methods") that would, if it had been acquired on or before March 31 of that year, belong to the same category (meaning the category prescribed in paragraph (1)) as those assets subject to the former depreciation methods, the Resident is deemed to have chosen, for those assets subject to the new depreciation methods, the depreciation method specified in each of the following items for the category of depreciation method set out in that item that was chosen for those assets subject to the former depreciation methods (for an asset subject to the new depreciation methods that falls under a Depreciable Asset set out in Article 120-2, paragraph (1), item (iii), (a), the method specified in item (i) or item (iii), respectively, according to whether the method chosen for those assets subject to the former depreciation methods is the one set out in item (i) or item (iii)); provided, however, that this does not apply where approval under paragraph (1) of the following Article has been obtained for another asset subject to the new depreciation methods belonging to the same category (meaning the category prescribed in paragraph (1)) as that asset subject to the new depreciation methods.
平成十九年三月三十一日以前に取得された減価償却資産（以下この項において「旧償却方法適用資産」という。）につき既にそのよるべき償却の方法として旧定額法、旧定率法又は旧生産高比例法を選定している場合（その償却の方法を届け出なかつたことにより第百二十五条に規定する償却の方法によるべきこととされている場合を含むものとし、二以上の事業所又は船舶を有する場合で既に事業所又は船舶ごとに異なる償却の方法を選定している場合を除く。）において、同年四月一日以後に取得された減価償却資産（以下この項において「新償却方法適用資産」という。）で、同年三月三十一日以前に取得されるとしたならば当該旧償却方法適用資産と同一の区分（第一項に規定する区分をいう。）に属するものにつき前項の規定による届出をしていないときは、当該新償却方法適用資産については、当該旧償却方法適用資産につき選定した次の各号に掲げる償却の方法の区分に応じ当該各号に定める償却の方法（第百二十条の二第一項第三号イに掲げる減価償却資産に該当する新償却方法適用資産にあつては、当該旧償却方法適用資産につき選定した第一号又は第三号に掲げる償却の方法の区分に応じそれぞれ第一号又は第三号に定める償却の方法）を選定したものとみなす。ただし、当該新償却方法適用資産と同一の区分（第一項に規定する区分をいう。）に属する他の新償却方法適用資産について、次条第一項の承認を受けている場合は、この限りでない。
The former Units-of-production Method: the Units-of-production Method (for an asset subject to the new depreciation methods that falls under a Depreciable Asset set out in Article 120-2, paragraph (1), item (v), the Units-of-production Method, etc.).
旧生産高比例法 生産高比例法（第百二十条の二第一項第五号に掲げる減価償却資産に該当する新償却方法適用資産にあつては、生産高等比例法）
In the case where, for Depreciable Assets set out in Article 120-2, paragraph (1), item (iii) that were acquired on or before March 31, 2016 (hereinafter in this paragraph referred to as "former assets subject to the choice of method"), a Resident has already chosen the straight-line method as the method to be used (excluding the case where, the Resident having two or more offices or vessels, the Resident has already chosen different methods for each office or vessel), if the Resident has not made the notification under paragraph (2) for a Depreciable Asset set out in (a) of that item (hereinafter in this paragraph referred to as "new assets subject to the choice of method") that would, if it had been acquired on or before that date, belong to the same category (meaning the category prescribed in paragraph (1); the same applies hereinafter in this paragraph) as those former assets subject to the choice of method, the Resident is deemed to have chosen the straight-line method for those new assets subject to the choice of method; provided, however, that this does not apply where approval under paragraph (1) of the following Article has been obtained for another new asset subject to the choice of method belonging to the same category as that new asset subject to the choice of method.
第百二十条の二第一項第三号に掲げる減価償却資産のうち平成二十八年三月三十一日以前に取得されたもの（以下この項において「旧選定対象資産」という。）につき既にそのよるべき償却の方法として定額法を選定している場合（二以上の事業所又は船舶を有する場合で既に事業所又は船舶ごとに異なる償却の方法を選定している場合を除く。）において、同号イに掲げる減価償却資産（以下この項において「新選定対象資産」という。）で、同日以前に取得されるとしたならば当該旧選定対象資産と同一の区分（第一項に規定する区分をいう。以下この項において同じ。）に属するものにつき第二項の規定による届出をしていないときは、当該新選定対象資産については、定額法を選定したものとみなす。ただし、当該新選定対象資産と同一の区分に属する他の新選定対象資産について、次条第一項の承認を受けている場合は、この限りでない。
For a Depreciable Asset prescribed in the proviso to paragraph (2), the Resident is deemed to have chosen, on the date on which the Resident acquired that asset, the method specified in Article 120, paragraph (1), item (i), (b), item (iv), or item (vi), or Article 120-2, paragraph (1), item (i), (b), item (iv), or item (vi).
第二項ただし書に規定する減価償却資産については、居住者が当該資産を取得した日において第百二十条第一項第一号ロ、第四号若しくは第六号又は第百二十条の二第一項第一号ロ、第四号若しくは第六号に定める償却の方法を選定したものとみなす。
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.
Article 125Statutory Depreciation Methods for Depreciable Assets
第百二十五条（減価償却資産の法定償却方法）
The method specified by Cabinet Order in the case where the depreciation method prescribed in Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act has not been chosen is the method specified in each of the following items for the category of assets set out in that item.
Depreciable Assets acquired on or before March 31, 2007: the method specified in each of the following sub-items for the respective category of assets set out in that sub-item:
平成十九年三月三十一日以前に取得された減価償却資産 次に掲げる資産の区分に応じそれぞれ次に定める方法
Depreciable Assets set out in Article 120, paragraph (1), item (i), (a) and item (ii) (Depreciation Methods for Depreciable Assets): the former straight-line method;
第百二十条第一項第一号イ及び同項第二号（減価償却資産の償却の方法）に掲げる減価償却資産 旧定額法
Depreciable Assets set out in Article 120, paragraph (1), items (iii) and (v): the former units-of-production method;
第百二十条第一項第三号及び第五号に掲げる減価償却資産 旧生産高比例法
Depreciable Assets acquired on or after April 1, 2007: the methods specified in the following for the respective categories of assets set forth below:
平成十九年四月一日以後に取得された減価償却資産 次に掲げる資産の区分に応じそれぞれ次に定める方法
Depreciable Assets set forth in Article 120-2, paragraph (1), item (i), (a) and item (ii) (Depreciation Methods for Depreciable Assets): the straight-line method;
第百二十条の二第一項第一号イ及び第二号（減価償却資産の償却の方法）に掲げる減価償却資産 定額法
Depreciable Assets set forth in Article 120-2, paragraph (1), item (iii): the Units-of-production Method;
第百二十条の二第一項第三号に掲げる減価償却資産 生産高比例法
Depreciable Assets set forth in Article 120-2, paragraph (1), item (v): the units-of-production method, etc.
第百二十条の二第一項第五号に掲げる減価償却資産 生産高等比例法
Division 2 Acquisition Price, etc. of Depreciable Assets
第二目 減価償却資産の取得価額等
Article 126Acquisition Price of Depreciable Assets
第百二十六条（減価償却資産の取得価額）
Except as otherwise provided, the acquisition price of Depreciable Assets prescribed in Articles 120 through 122 (Depreciation Methods for Depreciable Assets) is, according to the category of assets set forth in each of the following items, the amount set forth in that item.
減価償却資産の第百二十条から第百二十二条まで（減価償却資産の償却の方法）に規定する取得価額は、別段の定めがあるものを除き、次の各号に掲げる資産の区分に応じ当該各号に掲げる金額とする。
Purchased Depreciable Assets: the sum of the following amounts:
購入した減価償却資産 次に掲げる金額の合計額
The purchase price of that asset (if there are freight charges for taking delivery, cargo handling charges, transport insurance premiums, purchase commissions, customs duties (excluding the accessory taxes prescribed in Article 2, paragraph (1), item (iv)-2 (Definitions) of the Customs Act), or other expenses required for the purchase of that asset, the amount obtained by adding the amount of those expenses);
当該資産の購入の代価（引取運賃、荷役費、運送保険料、購入手数料、関税（関税法第二条第一項第四号の二（定義）に規定する附帯税を除く。）その他当該資産の購入のために要した費用がある場合には、その費用の額を加算した金額）
The amount of expenses directly required for putting that asset into business use;
当該資産を業務の用に供するために直接要した費用の額
Depreciable Assets pertaining to the Resident's own construction, manufacture, or production (hereinafter in this Article referred to as "construction, etc."): the sum of the following amounts:
自己の建設、製作又は製造（以下この条において「建設等」という。）に係る減価償却資産 次に掲げる金額の合計額
The amount of raw material costs, labor costs, and expenses required for the construction, etc. of that asset;
当該資産の建設等のために要した原材料費、労務費及び経費の額
The amount of expenses directly required for putting that asset into business use;
当該資産を業務の用に供するために直接要した費用の額
Living organisms set forth in Article 6, item (ix), (a) (Living Organisms) that the Resident has raised (hereinafter in this item referred to as "cattle, horses, etc."): the sum of the following amounts:
自己が成育させた第六条第九号イ（生物）に掲げる生物（以下この号において「牛馬等」という。） 次に掲げる金額の合計額
The amount set forth in item (i), (a) or item (v), (a) pertaining to the cattle, horses, etc. acquired for raising, or the amount of breeding fees and birthing costs, and the amount of feed costs, labor costs, and expenses required for the raising of the acquired cattle, horses, etc.;
The amount of expenses directly required for putting the raised cattle, horses, etc. into business use;
成育させた牛馬等を業務の用に供するために直接要した費用の額
Living organisms set forth in Article 6, item (ix), (b) and (c) that the Resident has matured (hereinafter in this item referred to as "fruit trees, etc."): the sum of the following amounts:
自己が成熟させた第六条第九号ロ及びハに掲げる生物（以下この号において「果樹等」という。） 次に掲げる金額の合計額
The amount set forth in item (i), (a) or (a) of the following item pertaining to the fruit trees, etc. acquired for maturing, or the amount of seed and seedling costs, and the amount of fertilizer costs, labor costs, and expenses required for the maturing of the acquired fruit trees, etc.;
The amount of expenses directly required for putting the matured fruit trees, etc. into business use;
成熟させた果樹等を業務の用に供するために直接要した費用の額
Depreciable Assets acquired by a method other than the methods prescribed in the preceding items: the sum of the following amounts:
前各号に規定する方法以外の方法により取得した減価償却資産 次に掲げる金額の合計額
The amount normally required for acquiring that asset at the time of its acquisition;
その取得の時における当該資産の取得のために通常要する価額
The amount of expenses directly required for putting that asset into business use.
当該資産を業務の用に供するために直接要した費用の額
The acquisition price, prescribed in the preceding paragraph, of a Depreciable Asset acquired for a reason set forth in the items of Article 60, paragraph (1) (Acquisition Costs of Assets Acquired as Gifts) of the Act (excluding those to which Article 40, paragraph (1), item (i) (Inclusion of Gifts of Inventory in Gross Revenue) of the Act has applied) is the amount equivalent to the acquisition price of that Depreciable Asset under this Article and paragraph (2) of the following Article, on the assumption that the person who acquired that Depreciable Asset had continued to own it.
法第六十条第一項各号（贈与等により取得した資産の取得費等）に掲げる事由により取得した減価償却資産（法第四十条第一項第一号（たな卸資産の贈与等の場合の総収入金額算入）の規定の適用があつたものを除く。）の前項に規定する取得価額は、当該減価償却資産を取得した者が引き続き所有していたものとみなした場合における当該減価償却資産のこの条及び次条第二項の規定による取得価額に相当する金額とする。
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 straight-line methodmachine translation
「旧定額法」
In Article 120 and the rules on calculating depreciation, the method of depreciating an asset each year by multiplying its acquisition cost less its residual value by a rate set for its useful life, so that the depreciation is the same every year.
Defined inArticle 120, paragraph (1), item (i), (a), (1)· applies only in this division
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
straight-line methodmachine translation
「定額法」
In the subdivisions on depreciation methods and the calculation of depreciation, the straight-line method: depreciating an asset each year by multiplying its acquisition price by a rate for its useful life set so that the depreciation is the same every year.
Defined inArticle 120-2, paragraph (1), item (i), (a), (1)· applies only in this division
declining-balance methodmachine translation
「定率法」
In the subdivisions on depreciation methods and the calculation of depreciation, the declining-balance method: depreciating an asset each year by multiplying its acquisition price, less the depreciation already counted as necessary expenses, by a rate for its useful life set so that the depreciation falls each year by a fixed proportion — one minus twice the straight-line rate (2.5 times for assets acquired on or before 31 March 2012) — and, once that amount falls below the guaranteed depreciation amount, applying a revised rate to the revised acquisition price so that it stays the same each year.
Defined inArticle 120-2, paragraph (1), item (i), (a), (2)· applies only in this division
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
asset subject to the new depreciation methodsmachine translation
「新償却方法適用資産」
In Article 123, paragraph (3), a depreciable asset acquired on or after 1 April 2007 that, had it been acquired earlier, would fall in the same class as assets for which the person chose one of the former depreciation methods, so that the corresponding new method is deemed chosen for it unless a choice was notified.
Short name set inArticle 123, paragraph (3)· applies only in this paragraph
asset subject to the former depreciation methodsmachine translation
「旧償却方法適用資産」
In Article 123, paragraph (3), a depreciable asset acquired on or before 31 March 2007.
Short name set inArticle 123, paragraph (3)· applies only in this paragraph
new asset subject to the choice of methodmachine translation
「新選定対象資産」
In Article 123, paragraph (4), a depreciable asset for mining acquired on or after 1 April 2016 that is listed in Article 120-2, paragraph (1), item (iii), (a), for which the straight-line method (定額法) is deemed chosen where it would have fallen in the same class as earlier-acquired assets for which that method was chosen and no notice of another method was given.
Short name set inArticle 123, paragraph (4)· applies only in this paragraph
former asset subject to the choice of methodmachine translation
「旧選定対象資産」
In Article 123, paragraph (4), a depreciable asset for mining listed in Article 120-2, paragraph (1), item (iii) that was acquired on or before 31 March 2016.
Short name set inArticle 123, paragraph (4)· applies only in this paragraph
construction, etc.machine translation
「建設等」
In Article 126, building, making or manufacturing a depreciable asset oneself; the acquisition price of such an asset is the cost of the materials, labour and expenses for it plus the costs of putting it to use in the business.
Short name set inArticle 126, paragraph (1), item (ii)· applies only in this article
cattle, horses, etc.machine translation
「牛馬等」
Cattle, horses, pigs, sheep and goats (the living things listed in Article 6, item (ix), (a)) that the person has raised themselves, whose acquisition cost is the total of the costs this item lists.
Short name set inArticle 126, paragraph (1), item (iii)· applies only in this item
fruit trees, etc.machine translation
「果樹等」
In Article 126, paragraph (1), item (iv), the plants listed in Article 6, item (ix), (b) and (c) — fruit trees such as citrus, apple and grape trees, and others such as tea plants, olive trees and hops — that a person has raised to maturity themselves.
Short name set inArticle 126, paragraph (1), item (iv)· applies only in this item
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.