Supplementary Provisions, Article 2Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets
第二条（減価償却資産の償却の方法等に関する経過措置）
The provisions of Article 120-2 (limited to the part pertaining to paragraph (1), item (ii), (b)) (Depreciation Methods for Depreciable Assets) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for 2012 and subsequent years, and the provisions then in force continue to govern income tax for 2011 and earlier years.
In the case where an individual has selected, for 2012, the Declining-balance Method prescribed in paragraph (1), item (ii), (b) of Article 120-2 of the New Order (hereinafter referred to as the "Declining-balance Method" in the following paragraph) as the depreciation method that the individual is to follow for the Depreciable Assets the individual holds (limited to Depreciable Assets listed in item (ii) or (iii) of Article 120-2, paragraph (1) of the New Order; the same applies hereinafter in this paragraph and the following paragraph), when the individual acquires a Depreciable Asset during the period from April 1, 2012 to December 31 of the same year (excluding where the provisions of the following paragraph apply to the individual for that year), the individual may apply the following paragraph, Article 120-2, paragraph (1) (limited to the part pertaining to items (i) through (iii)) (Depreciation Methods for Depreciable Assets) and Article 127, paragraph (5) (Special Provisions on Acquisition Price of Capital Expenditure) of the Order for Enforcement of the Income Tax Act, treating that Depreciable Asset as an asset acquired on or before March 31 of that year.
個人が、平成二十四年分においてその有する減価償却資産（新令第百二十条の二第一項第二号又は第三号に掲げる減価償却資産に限る。以下この項及び次項において同じ。）につきそのよるべき償却の方法として同条第一項第二号ロに規定する定率法（次項において「定率法」という。）を選定している場合において、平成二十四年四月一日から同年十二月三十一日までの間に減価償却資産の取得をするとき（同年分において次項の規定の適用を受けるときを除く。）は、当該減価償却資産を同年三月三十一日以前に取得された資産とみなして、次項並びに所得税法施行令第百二十条の二第一項（第一号から第三号までに係る部分に限る。）（減価償却資産の償却の方法）及び第百二十七条第五項（資本的支出の取得価額の特例）の規定を適用することができる。
In the case where an individual has selected the Declining-balance Method, for 2012, as the depreciation method that the individual is to follow for the Depreciable Assets the individual holds, if the individual submits to the competent district director with jurisdiction over the place for tax payment, by the Filing Deadline for income tax for that year, a written notice stating the following particulars, then for the application of Article 120-2, paragraph (1) (limited to the part pertaining to items (i) through (iii)) and Article 127, paragraph (5) of the Order for Enforcement of the Income Tax Act in each year on or after the year specified in item (ii) stated in that written notice, those Depreciable Assets (excluding assets listed in Article 120-2, paragraph (1), item (ii), (b), (2) of the New Order and assets for which, in the year specified in item (ii) stated in that written notice, the pre-adjustment depreciation amount prescribed in paragraph (2), item (ii), (a) of that Article is less than the guaranteed depreciation amount prescribed in item (i) of that paragraph) are deemed to be assets acquired on or after April 1, 2012.
個人が、平成二十四年分においてその有する減価償却資産につきそのよるべき償却の方法として定率法を選定している場合において、同年分の所得税に係る確定申告期限までに、次に掲げる事項を記載した届出書を納税地の所轄税務署長に提出したときは、その届出書に記載された第二号に掲げる年分以後の各年分における所得税法施行令第百二十条の二第一項（第一号から第三号までに係る部分に限る。）及び第百二十七条第五項の規定の適用については、その減価償却資産（新令第百二十条の二第一項第二号ロ（２）に掲げる資産及びその届出書に記載された第二号に掲げる年分において同条第二項第二号イに規定する調整前償却額が同項第一号に規定する償却保証額に満たない資産を除く。）は、平成二十四年四月一日以後に取得された資産とみなす。
a statement that the individual seeks to have the provisions of this paragraph applied;
この項の規定の適用を受ける旨
the first year (limited to 2012 or 2013) for which the individual seeks to have the provisions of this paragraph applied;
この項の規定の適用を受けようとする最初の年分（平成二十四年分又は平成二十五年分に限る。）
any other particulars specified by Ministry of Finance Order.
その他財務省令で定める事項
The provisions of Article 127, paragraph (4) (Special Provisions on Acquisition Price of Capital Expenditure) of the New Order apply to amounts that an individual expends on or after April 1, 2012 on Depreciable Assets (excluding, with regard to amounts expended on Depreciable Assets during the period from that date to December 31 of the same year, the amount expended where the provisions of paragraph (2) apply to Depreciable Assets deemed to be newly acquired pursuant to paragraph (1) of that Article (that amount being hereinafter in this Article referred to as "transitional old capital expenditure"), and including, with regard to amounts expended on Depreciable Assets during the period from January 1 to March 31 of the same year, the amount expended where the provisions of the preceding paragraph apply to Depreciable Assets deemed to be newly acquired pursuant to Article 127, paragraph (1) (Special Provisions on Acquisition Price of Capital Expenditure) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") (that amount being hereinafter in this Article referred to as "transitional new capital expenditure")), and, except in the case prescribed in the following paragraph, the provisions then in force continue to govern amounts that an individual expended on Depreciable Assets before April 1 of that year (including transitional old capital expenditure and excluding transitional new capital expenditure).
新令第百二十七条第四項（資本的支出の取得価額の特例）の規定は、個人が平成二十四年四月一日以後に減価償却資産について支出する金額（同日から同年十二月三十一日までの間に減価償却資産について支出する金額につき同条第一項の規定により新たに取得したものとされる減価償却資産について第二項の規定の適用を受ける場合のその支出する金額（以下この条において「経過旧資本的支出額」という。）を除き、同年一月一日から同年三月三十一日までの間に減価償却資産について支出した金額につき改正前の所得税法施行令（以下「旧令」という。）第百二十七条第一項（資本的支出の取得価額の特例）の規定により新たに取得したものとされる減価償却資産について前項の規定の適用を受ける場合のその支出した金額（以下この条において「経過新資本的支出額」という。）を含む。）について適用し、個人が同年四月一日前に減価償却資産について支出した金額（経過旧資本的支出額を含み、経過新資本的支出額を除く。）については、次項に規定する場合を除き、なお従前の例による。
With regard to the application of Article 120-2, paragraph (1) (limited to the part pertaining to items (i) through (iii)) and Article 127, paragraph (5) of the Order for Enforcement of the Income Tax Act to Depreciable Assets (excluding those to which the provisions of paragraph (3) apply; the same applies hereinafter in this paragraph) deemed to be newly acquired on January 1, 2013 pursuant to Article 127, paragraph (4) or (5) of the Former Order in respect of amounts that an individual expended on Depreciable Assets during the period from January 1, 2012 to March 31, 2012 (including transitional old capital expenditure and excluding transitional new capital expenditure), those Depreciable Assets are to be treated as falling under assets acquired on or before March 31, 2012.
個人が平成二十四年一月一日から同年三月三十一日までの間に減価償却資産について支出した金額（経過旧資本的支出額を含み、経過新資本的支出額を除く。）について旧令第百二十七条第四項又は第五項の規定により平成二十五年一月一日において新たに取得したものとされる減価償却資産（第三項の規定の適用を受けるものを除く。以下この項において同じ。）に係る所得税法施行令第百二十条の二第一項（第一号から第三号までに係る部分に限る。）及び第百二十七条第五項の規定の適用については、当該減価償却資産は、平成二十四年三月三十一日以前に取得された資産に該当するものとする。
With regard to the application of Article 127, paragraph (5) of the New Order for 2013 for an individual, an additional Depreciable Asset prescribed in Article 127, paragraph (4) of the Former Order pertaining to amounts expended on Depreciable Assets before April 1, 2012 (including transitional old capital expenditure and excluding transitional new capital expenditure) (hereinafter in this paragraph referred to as a "former added Depreciable Asset") and an additional Depreciable Asset prescribed in Article 127, paragraph (4) of the New Order, of the same kind and useful life as a former added Depreciable Asset, pertaining to amounts expended on Depreciable Assets on or after that date (excluding transitional old capital expenditure and including transitional new capital expenditure) are deemed to be assets of different kinds and useful lives.
個人の平成二十五年分における新令第百二十七条第五項の規定の適用については、平成二十四年四月一日前に減価償却資産について支出した金額（経過旧資本的支出額を含み、経過新資本的支出額を除く。）に係る旧令第百二十七条第四項に規定する追加償却資産（以下この項において「旧追加償却資産」という。）と同日以後に減価償却資産について支出する金額（経過旧資本的支出額を除き、経過新資本的支出額を含む。）に係る新令第百二十七条第四項に規定する追加償却資産で旧追加償却資産と種類及び耐用年数を同じくするものとは、異なる種類及び耐用年数の資産とみなす。
The adjustment of the acquisition price and useful life of Depreciable Assets to which the provisions of paragraph (3) have applied, and other particulars necessary for the application of the provisions of the preceding paragraphs, are specified by Ministry of Finance Order.
guaranteed depreciation amountmachine translation
「償却保証額」
The acquisition cost of a depreciable asset multiplied by the guarantee rate for its useful life.
Defined inArticle 120-2, paragraph (2), item (i)· applies only in this paragraph
additional depreciable assetmachine translation
「追加償却資産」
A depreciable asset that paragraph (1) of Article 127 treats a Resident as newly acquiring, of the same kind and useful life as one it already has, for the amount it spent on that asset that was not counted as a necessary expense in the year it was spent.
Short name set inArticle 127, paragraph (5)· applies only in this article
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 378 of 2011.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Declining-balance Methodmachine translation
「定率法」
In Article 2 of the supplementary provisions (附則) of Cabinet Order No. 378 of 2011, the declining-balance method referred to in Article 120-2, paragraph (1), item (ii), (b) of the Order for Enforcement of the Income Tax Act as amended by that Cabinet Order.
Short name set inSupplementary Provisions, Article 2, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (3)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 378 of 2011 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (4)
transitional new capital expendituremachine translation
「経過新資本的支出額」
An amount spent on a depreciable asset from 1 January to 31 March 2012 that was treated as a newly acquired asset under Article 127, paragraph (1) of the Order for Enforcement of the Income Tax Act as it stood before Cabinet Order No. 378 of 2011, where paragraph (3) of this Article is applied to it; the new rule in Article 127, paragraph (4) applies to it.
Short name set inSupplementary Provisions, Article 2, paragraph (4)· applies only in this article
transitional old capital expendituremachine translation
「経過旧資本的支出額」
An amount spent on a depreciable asset from 1 April to 31 December 2012 that is treated as a newly acquired asset under Article 127, paragraph (1) of the Order for Enforcement of the Income Tax Act as amended by Cabinet Order No. 378 of 2011, where paragraph (2) of this Article is applied to it; it stays under the earlier rules.
Short name set inSupplementary Provisions, Article 2, paragraph (4)· applies only in this article
former added depreciable assetmachine translation
「旧追加償却資産」
In Article 2, paragraph (6) of the supplementary provisions (附則) of Cabinet Order No. 378 of 2011, an added depreciable asset (追加償却資産) as referred to in Article 127, paragraph (4) of this Order as it stood before that Cabinet Order amended it, arising from amounts spent on depreciable assets before 1 April 2012.
Short name set inSupplementary Provisions, Article 2, paragraph (6)· applies only in this paragraph
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.