Subsection 6 Inclusion in Necessary Expenses of Acquisition Price of Small-Amount Depreciable Assets, etc.
第六款 少額の減価償却資産等の取得価額の必要経費算入
Article 138Inclusion in Necessary Expenses of Acquisition Price of Small-Amount Depreciable Assets
第百三十八条（少額の減価償却資産の取得価額の必要経費算入）
With respect to a Depreciable Asset that a Resident has put to use for business that is to generate real property income, business income, timber income or miscellaneous income (excluding those set forth in Article 120, paragraph (1), item (vi) and Article 120-2, paragraph (1), item (vi) (Methods of Depreciation of Depreciable Assets)) whose acquisition price (meaning the price calculated in accordance with the provisions of the items of Article 126, paragraph (1) or paragraph (2) (Acquisition Price of Depreciable Assets); the same applies in paragraph (1) of the following Article) is less than 100,000 yen (excluding one put to use for leasing (excluding leasing conducted as a principal business)), or whose usable period prescribed in Article 181, item (i) (Capital Expenditure) is less than one year, notwithstanding the provisions of Subsection 4 (Depreciation of Depreciable Assets), the amount equivalent to its acquisition price is included in necessary expenses 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 in which the Resident put it to use for that business.
居住者が不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供した減価償却資産（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）に掲げるものを除く。）で、取得価額（第百二十六条第一項各号又は第二項（減価償却資産の取得価額）の規定により計算した価額をいう。次条第一項において同じ。）が十万円未満であるもの（貸付け（主要な業務として行われるものを除く。）の用に供したものを除く。）又は第百八十一条第一号（資本的支出）に規定する使用可能期間が一年未満であるものについては、第四款（減価償却資産の償却）の規定にかかわらず、その取得価額に相当する金額を、その者のその業務の用に供した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。
The determination of whether leasing falls under leasing conducted as a principal business prescribed in the preceding paragraph and other matters necessary for the application of the provisions of that paragraph are specified by Ministry of Finance Order.
Article 139Inclusion of Lump-Sum Depreciable Assets in Necessary Expenses
第百三十九条（一括償却資産の必要経費算入）
With respect to a Depreciable Asset that a Resident has put to use for business that is to generate real property income, business income, timber income or miscellaneous income and whose acquisition price is less than 200,000 yen (excluding those set forth in Article 120, paragraph (1), item (vi) and Article 120-2, paragraph (1), item (vi) (Methods of Depreciation of Depreciable Assets) and those to which the provisions of paragraph (1) of the preceding Article apply; hereinafter in this paragraph referred to as "covered assets"), where the Resident has chosen the method of treating the sum of the acquisition prices of the whole, or of a specified part, of those covered assets (excluding those put to use for leasing (excluding leasing conducted as a principal business)) bundled together (hereinafter in this paragraph and the following paragraph referred to as "lump-sum Depreciable Assets") as the amount of expenses for each year of the three years beginning with the year in which they were put to use for that business, the amount to be included in necessary expenses for those lump-sum Depreciable Assets in calculating the amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for each of those years is, notwithstanding the provisions of Subsection 4 (Depreciation of Depreciable Assets), the amount calculated by dividing the sum of the acquisition prices of those lump-sum Depreciable Assets (referred to in the following two paragraphs as the "amount subject to lump-sum depreciation") by three.
居住者が不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供した減価償却資産で取得価額が二十万円未満であるもの（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）に掲げるもの並びに前条第一項の規定の適用があるものを除く。以下この項において「対象資産」という。）については、その居住者が当該対象資産（貸付け（主要な業務として行われるものを除く。）の用に供したものを除く。）の全部又は特定の一部を一括したもの（以下この項及び次項において「一括償却資産」という。）の取得価額の合計額をその業務の用に供した年以後三年間の各年の費用の額とする方法を選択したときは、第四款（減価償却資産の償却）の規定にかかわらず、当該一括償却資産につき当該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、当該一括償却資産の取得価額の合計額（次項及び第三項において「一括償却対象額」という。）を三で除して計算した金額とする。
The provisions of the preceding paragraph apply only where a document stating the amount subject to lump-sum depreciation is attached to the Tax Return for the year that includes the day on which the lump-sum depreciable assets were put to use for business, and the documents pertaining to its calculation are retained.
A Resident who has, in that year, an amount included in necessary expenses with respect to the amount subject to lump-sum depreciation must attach to the Tax Return for that year a detailed statement concerning the calculation of the amount to be included in necessary expenses under the provisions of paragraph (1).
In addition to what is provided for in the preceding two paragraphs, the determination of whether leasing falls under leasing conducted as a principal business prescribed in paragraph (1) and other matters necessary for the application of the provisions of that paragraph are specified by Ministry of Finance Order.
Article 139-2Inclusion in Necessary Expenses of Small-Amount Expenses That Become Deferred Assets
第百三十九条の二（繰延資産となる費用のうち少額のものの必要経費算入）
With respect to the expenses set forth in Article 7, paragraph (1), item (iii) (Scope of Deferred Assets) that a Resident pays, where the amount paid is less than 200,000 yen, notwithstanding the provisions of the preceding Subsection (Depreciation of Deferred Assets), the amount equivalent to the amount paid is included in necessary expenses 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 that includes the day of payment.
居住者が支出する第七条第一項第三号（繰延資産の範囲）に掲げる費用のうちその支出する金額が二十万円未満であるものについては、前款（繰延資産の償却）の規定にかかわらず、その支出する金額に相当する金額を、その者のその支出する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。
Subsection 7 Losses on Assets
第七款 資産損失
Article 140Scope of Assets Equivalent to Fixed Assets
第百四十条（固定資産に準ずる資産の範囲）
The assets specified by Cabinet Order prescribed in Article 51, paragraph (1) (Inclusion of Losses on Assets in Necessary Expenses) of the Act are the portion not yet included in necessary expenses of Deferred Assets pertaining to business that is to generate real property income, business income or timber income.
法第五十一条第一項（資産損失の必要経費算入）に規定する政令で定める資産は、不動産所得、事業所得又は山林所得を生ずべき事業に係る繰延資産のうちまだ必要経費に算入されていない部分とする。
Article 141Grounds for Losses to Be Included in Necessary Expenses
第百四十一条（必要経費に算入される損失の生ずる事由）
The grounds specified by Cabinet Order prescribed in Article 51, paragraph (2) (Inclusion of Losses on Assets in Necessary Expenses) of the Act are the following grounds that have arisen in the course of conducting a business that gives rise to real property income, business income, or timber income.
法第五十一条第二項（資産損失の必要経費算入）に規定する政令で定める事由は、次に掲げる事由で不動産所得、事業所得又は山林所得を生ずべき事業の遂行上生じたものとする。
Revenue has been reduced due to the return of, or a discount on, products sold (including acts similar to these);
販売した商品の返戻又は値引き（これらに類する行為を含む。）により収入金額が減少することとなつたこと。
It has become impossible to exercise all or part of a right of reimbursement accompanying the performance of a guarantee obligation;
保証債務の履行に伴う求償権の全部又は一部を行使することができないこととなつたこと。
An economic result arising from a void act included among the events that formed the basis for calculating the amount of real property income, amount of business income, or amount of timber income has been lost on the basis of the voidness of that act, or an act that may be rescinded and that was included among those events has been rescinded.
不動産所得の金額、事業所得の金額若しくは山林所得の金額の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われ、又はその事実のうちに含まれていた取り消すことのできる行為が取り消されたこと。
Article 142Amount of Losses on Assets Included in Necessary Expenses
第百四十二条（必要経費に算入される資産損失の金額）
The value of an asset set out in each of the following items, which serves as the basis for calculating the amount of losses prescribed in Article 51, paragraph (1), (3), or (4) (Inclusion of Losses on Assets in Necessary Expenses) of the Act that have arisen with respect to that asset, is the amount set out in that item.
Fixed Assets: the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of Article 38, paragraph (1) or (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act were applied;
Timberland: the amount of planting costs, expenses required for acquisition, management costs, and other expenses required for the cultivation of that timberland that were paid by the date on which the loss arose;
山林 当該損失の生じた日までに支出したその山林の植林費、取得に要した費用、管理費その他その山林の育成に要した費用の額
Deferred Assets: the amount obtained by deducting, from the amount of the Deferred Asset, the cumulative amount of the amounts that are included in necessary expenses, as the depreciation allowance for it pursuant to Article 50 (Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods) of the Act, in calculating the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income for each year on or before the year that includes the date on which the loss arose.
繰延資産 その繰延資産の額からその償却費として法第五十条（繰延資産の償却費の計算及びその償却の方法）の規定により当該損失の生じた日の属する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る金額の累積額を控除した金額
第百四十三条（昭和二十七年十二月三十一日以前に取得した資産の損失の金額の特例）
The value of an asset set out in each of the following items, which serves as the basis for calculating the amount of losses prescribed in Article 51, paragraph (1), (3), or (4) (Inclusion of Losses on Assets in Necessary Expenses) of the Act that have arisen with respect to that asset, is, notwithstanding the provisions of items (i) and (ii) of the preceding Article, the amount set out in that item.
Fixed Assets that have been owned continuously since on or before December 31, 1952: the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of Article 61, paragraph (2) or (3) (Acquisition Cost of Assets Acquired on or Before December 31, 1952) of the Act were applied;
Timberland that has been owned continuously since on or before December 31, 1952: the sum of the amount equivalent to the value of that timberland on January 1, 1953, calculated pursuant to Article 171 (Acquisition Cost of Timberland Acquired on or Before December 31, 1952), and the amount of management costs and other expenses required for the cultivation of that timberland that were paid between that date and the date on which the loss arose.
昭和二十七年十二月三十一日以前から引き続き所有していた山林 第百七十一条（昭和二十七年十二月三十一日以前に取得した山林の取得費）の規定により計算したその山林の昭和二十八年一月一日における価額に相当する金額と同日から当該損失の生じた日までの間に支出した管理費その他その山林の育成に要した費用の額との合計額
Subsection 8 Reserves
第八款 引当金
Division 1 Bad Debt Reserves
第一目 貸倒引当金
第百四十四条（個別評価貸金等に係る貸倒引当金勘定への繰入限度額）
The events specified by Cabinet Order prescribed in Article 52, paragraph (1) (Bad Debt Reserves) of the Act are the events set out in the following items, and the amount calculated as provided by Cabinet Order prescribed in that paragraph is the amount specified in each of the following items for the category of events set out in that item.
The event that, for lendings and other claims (meaning lendings and other claims prescribed in Article 52, paragraph (1) of the Act; the same applies hereinafter in this Article) that a Resident prescribed in that paragraph holds on December 31 of that year (where the Resident dies in the course of the year, at the time of death; the same applies hereinafter in this paragraph), repayment has been deferred, or is to be made in installments, on the basis of any of the following grounds that have arisen with respect to the debtor pertaining to those lendings and other claims: the amount of those lendings and other claims other than the amount that is to be repaid by the day on which five years elapse from January 1 of the year following the year that includes the date on which those grounds arose (excluding the amount of a portion for which collection or repayment (hereinafter in this paragraph referred to as "collection, etc.") is found to be expected through the exercise of a security interest or otherwise):
a decision to authorize a reorganization plan;
更生計画認可の決定
a decision to authorize a rehabilitation plan;
再生計画認可の決定
a decision to authorize an arrangement in special liquidation;
特別清算に係る協定の認可の決定
the occurrence of an event prescribed in Article 24-2, paragraph (1) (Events Equivalent to a Decision to Authorize a Rehabilitation Plan, etc.) of the Order for the Enforcement of the Corporation Tax Act;
法人税法施行令第二十四条の二第一項（再生計画認可の決定に準ずる事実等）に規定する事実が生じたこと。
grounds specified by Ministry of Finance Order as equivalent to the grounds set out in (a) through (c);
イからハまでに掲げる事由に準ずるものとして財務省令で定める事由
The event that, with regard to the debtor pertaining to lendings and other claims that a Resident prescribed in Article 52, paragraph (1) of the Act holds on December 31 of that year, collection, etc. of part of the amount of those lendings and other claims is found not to be expected due to a state of insolvency having continued for a considerable period and there being no prospect of improvement in the business the debtor conducts, great damage having arisen from a Disaster, a sudden change in economic conditions, or the like, or other grounds (excluding the case where the event set out in the preceding item has arisen with respect to those lendings and other claims): the amount equivalent to that part of the amount;
The event that the following grounds have arisen with respect to the debtor pertaining to lendings and other claims that a Resident prescribed in Article 52, paragraph (1) of the Act holds on December 31 of that year (excluding the case where the event set out in item (i) has arisen with respect to those lendings and other claims, and the case where the provisions of that paragraph have been applied because the event set out in the preceding item has arisen): the amount equivalent to 50 percent of the amount of those lendings and other claims (excluding, from that amount, the amount of the portion that is not substantially regarded as a claim because there is an amount received from that debtor, and the amount of the portion for which collection, etc. is found to be expected through the exercise of a security interest, the performance of a guarantee obligation by a financial institution or guarantee agency, or otherwise):
a petition for commencement of reorganization proceedings;
更生手続開始の申立て
a petition for commencement of rehabilitation proceedings;
再生手続開始の申立て
a petition to commence bankruptcy proceedings;
破産手続開始の申立て
a petition for commencement of special liquidation;
特別清算開始の申立て
grounds specified by Ministry of Finance Order as equivalent to the grounds set out in (a) through (d);
イからニまでに掲げる事由に準ずるものとして財務省令で定める事由
the event that, owing to long-term default in the performance of obligations by a foreign government, central bank or local government that is the debtor with respect to the lendings and other claims held, as of December 31 of that year, by a Resident referred to in Article 52, paragraph (1) of the Act, the economic value of those lendings and other claims has significantly decreased and it is found to be extremely difficult to receive repayment: the amount equivalent to 50 percent of the amount of those lendings and other claims (excluding, out of the amount of those lendings and other claims, the amount of the portion that is not substantially regarded as a claim because of amounts received from those persons and the amount of the portion for which collection, etc. is found to be expected through performance of a guarantee obligation or otherwise).
Even where the events set forth in the items of the preceding paragraph have occurred with respect to lendings and other claims held by a Resident, if documents certifying that those events have occurred and other documents specified by Ministry of Finance Order have not been retained, those events are deemed not to have occurred for the purpose of the application of the provisions of that paragraph to those lendings and other claims.
Even where the documents prescribed in the preceding paragraph have not been retained, if the district director finds that there were unavoidable circumstances for the failure to retain those documents, the district director may refrain from applying the provisions of that paragraph to the amount pertaining to the lendings and other claims for which the documents were not retained.
acquisition pricemachine translation
「取得価額」
The acquisition price of a depreciable asset worked out under the items of Article 126, paragraph (1) or under paragraph (2) of that Article.
Defined inArticle 138, paragraph (1)· applies only in this provision and in Article 139, paragraph (1)
amount subject to lump-sum depreciationmachine translation
「一括償却対象額」
The total acquisition cost of a resident's lump-sum depreciable assets (一括償却資産), one third of which is counted as a necessary expense in each of the three years from the year they are first used in the business.
Short name set inArticle 139, paragraph (1)· applies only in this provision and in Article 139, paragraphs (2) and (3)
lump-sum depreciable assetsmachine translation
「一括償却資産」
Depreciable assets each costing less than 200,000 yen that a resident uses in a business yielding real property, business, timber or miscellaneous income, all or a chosen part of which the resident groups together to expense their total cost over three years, leaving out assets lent to others (unless lending is a main business) and those the article excludes.
Short name set inArticle 139, paragraph (1)· applies only in this paragraph and in Article 139, paragraph (2)
covered assetsmachine translation
「対象資産」
In Article 139, paragraph (1), a depreciable asset with an acquisition price under 200,000 yen that a resident uses in a business producing real property, business, timber or miscellaneous income, other than those listed in Article 120, paragraph (1), item (vi) and Article 120-2, paragraph (1), item (vi) and those Article 138, paragraph (1) applies to; the resident may lump them together and expense their total in equal thirds over three years.
Short name set inArticle 139, paragraph (1)· applies only in this paragraph
collection, etc.machine translation
「取立て等」
The collection or repayment of a loan or other claim, for example by enforcing a security interest.
Short name set inArticle 144, paragraph (1), item (i)· applies only in this paragraph
lendings and other claimsmachine translation
「貸金等」
Accounts receivable, loans, advances and similar monetary claims (other than those that should be represented by bonds) arising in the course of a business producing real property, business or timber income.
Defined inArticle 144, paragraph (1), item (i)· applies only in this article
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.
rescission
取消し
Undoing a legal act, such as an offer or acceptance of a contract (意思表示, a manifestation of intention), that the law says may be rescinded: for example one made through an important mistake, though a mistake about the circumstances behind the act only if it had been made clear that they were its basis, and as a rule not where the person was grossly careless (Civil Code, Article 95), or one made under fraud or duress, though fraud by a third party only if the other party knew of it or could have known (Article 96), or one a minor made without the consent of their legal representative (Article 5, paragraph (2)). Once rescinded, the act is treated as void from the start (Article 121). Only the person who made it, their representative or successor, or someone whose consent it needed may rescind it (Article 120). The right is lost if not used within five years from when the act could be confirmed — once the mistake, fraud or other cause has ended and the person knows they can rescind (Article 124) — or twenty years from the act (Article 126). It is lost sooner if the person confirms the act, and once it could be confirmed, performing it or demanding performance without reserving objections counts as confirming it (Articles 122 and 125). The Consumer Contract Act adds grounds of its own, such as a business telling the consumer something untrue about an important matter when soliciting the contract, where the consumer believed it and made the contract because of it (Article 4, paragraph (1), item (i)), and gives most of them a shorter time: one year from when the act could be confirmed, and five years from the contract (Article 7, paragraph (1)).
Written by AI using Civil Code, Arts. 5, 95, 96, 120, 121, 122, 124, 125, 126 and Consumer Contract Act, Arts. 4, 7 as a reference.
void
無効
Having no legal effect from the start. A void act does not take effect even if the parties later confirm it; confirming it knowing it is void counts as making a new act (Civil Code, Article 119). An act against public order or good morals is void (Article 90). Some Acts that protect one side make void a term that takes that protection away: a term of a land lease that is worse for the tenant than the Act on Land and Building Leases' rules on how long the lease lasts and how it is renewed (Article 9), a clause of a consumer contract that frees a business from all liability for damage its failure to perform causes the consumer (Consumer Contract Act, Article 8, paragraph (1), item (i)), or the part of a labor contract that falls short of the Labor Standards Act's standards, which the Act's standard replaces (Labor Standards Act, Article 13).
Written by AI using Civil Code, Arts. 90, 119, Act on Land and Building Leases, Art. 9, Consumer Contract Act, Art. 8 and Labor Standards Act, Art. 13 as a reference.