Supplementary Provisions, Article 8Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets
第八条（減価償却資産の償却の方法等に関する経過措置）
The provisions of Part II, Chapter I, Section 4, Subsection 4, Division 1 (Depreciation Methods for Depreciable Assets) of the New Order apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and earlier years.
新令第二編第一章第四節第四款第一目（減価償却資産の償却の方法）の規定は、平成二十八年分以後の所得税について適用し、平成二十七年分以前の所得税については、なお従前の例による。
In the case where an individual seeks to change, with regard to income tax for 2016, the depreciation method selected for the Depreciable Assets listed in Article 6, items (i) and (ii) (Scope of Depreciable Assets) of the New Order (including the depreciation method prescribed in Article 125 (Statutory Depreciation Methods for Depreciable Assets) of the New Order that an individual who did not file a notice of a depreciation method is to follow) (including the case where an individual having two or more offices who has not selected a depreciation method for each office seeks to select a depreciation method for each office), if the individual, by the Filing Deadline for the income tax for that year, submits to the competent district director with jurisdiction over the place for tax payment a written notice stating the new depreciation method, the reason for the intended change and other matters specified by Ministry of Finance Order, that written notice is deemed to be the written application under Article 124, paragraph (2) (Procedures for Changing Depreciation Methods for Depreciable Assets) of the New Order, and the submission of that written notice is deemed to be approval under paragraph (1) of that Article.
個人が、平成二十八年分の所得税について、新令第六条第一号及び第二号（減価償却資産の範囲）に掲げる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った個人がよるべきこととされている新令第百二十五条（減価償却資産の法定償却方法）に規定する償却の方法を含む。）を変更しようとする場合（二以上の事業所を有する個人で事業所ごとに償却の方法を選定していないものが事業所ごとに償却の方法を選定しようとする場合を含む。）において、同年分の所得税に係る確定申告期限までに、新たな償却の方法、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届出書を納税地の所轄税務署長に提出したときは、当該届出書をもって新令第百二十四条第二項（減価償却資産の償却の方法の変更手続）の申請書とみなし、当該届出書の提出をもって同条第一項の承認があったものとみなす。
With regard to the application of Article 120-2, paragraph (1) (limited to the portion pertaining to item (i) or item (iii)) (Depreciation Methods for Depreciable Assets) of the New Order to a Depreciable Asset deemed to be newly acquired on January 1, 2017 pursuant to Article 127, paragraph (4) or (5) (Special Provisions on Acquisition Price of Capital Expenditure) of the New Order in respect of an amount that an individual expended for the Depreciable Asset during the period from January 1, 2016 to March 31, 2016, that Depreciable Asset is to fall under assets acquired before the Effective Date.
個人が平成二十八年一月一日から同年三月三十一日までの期間内に減価償却資産について支出した金額について新令第百二十七条第四項又は第五項（資本的支出の取得価額の特例）の規定により平成二十九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に係る新令第百二十条の二第一項（第一号又は第三号に係る部分に限る。）（減価償却資産の償却の方法）の規定の適用については、当該減価償却資産は、施行日前に取得された資産に該当するものとする。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 145 of 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 145 of 2016, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
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.