Supplementary Provisions, Article 7Transitional Measures Concerning the Method of Depreciation of Depreciable Assets
第七条（減価償却資産の償却の方法に関する経過措置）
The provisions of Article 120-2, paragraph (2), item (v) of the New Order apply to a contract for a lease transaction without transfer of ownership prescribed in that item that an individual enters into on or after the Effective Date, and the provisions then in force continue to govern a contract for a lease transaction without transfer of ownership prescribed in Article 120-2, paragraph (2), item (v) of the Former Order that an individual entered into before the Effective Date.
新令第百二十条の二第二項第五号の規定は、個人が施行日以後に締結する同号に規定する所有権移転外リース取引に係る契約について適用し、個人が施行日前に締結した旧令第百二十条の二第二項第五号に規定する所有権移転外リース取引に係る契約については、なお従前の例による。
With regard to a leased asset prescribed in Article 120-2, paragraph (2), item (iv) of the Order for Enforcement of the Income Tax Act for which the contract for a lease transaction without transfer of ownership prescribed in item (v) of that paragraph was concluded on or before March 31, 2027 (limited to one whose acquisition price (meaning the acquisition price calculated pursuant to the provisions of the items of Article 126, paragraph (1) of that Order; the same applies in paragraph (4)) includes an amount equivalent to the guaranteed residual value prescribed in Article 120-2, paragraph (2), item (vi) of that Order; hereinafter in this Article referred to as a "transitional lease asset"), an individual who holds that transitional lease asset may, for each year from 2026 onward, select the transitional lease-period straight-line method (meaning the method of depreciating, as the depreciation allowance for each year prescribed in Article 120, paragraph (1) of the Order for Enforcement of the Income Tax Act (referred to as the "depreciation allowance" in paragraph (4)), the amount calculated by dividing the revised acquisition cost of that transitional lease asset by the number of months of the revised lease period and multiplying the result by the number of months of the revised lease period in that year; the same applies hereinafter in this Article) in place of the depreciation method provided for in Article 120-2, paragraph (1), item (vi) of the New Order; provided, however, that this does not apply where an individual seeking to receive application of the main clause does not select the transitional lease-period straight-line method as the depreciation method to be followed for one or more of the transitional lease assets that the individual holds in the year in which the individual seeks to adopt that method.
所得税法施行令第百二十条の二第二項第四号に規定するリース資産のうち当該リース資産についての同項第五号に規定する所有権移転外リース取引に係る契約が令和九年三月三十一日以前に締結されたもの（その取得価額（同令第百二十六条第一項各号の規定により計算した取得価額をいう。第四項において同じ。）に同令第百二十条の二第二項第六号に規定する残価保証額に相当する金額が含まれているものに限る。以下この条において「経過リース資産」という。）については、当該経過リース資産を有する個人の令和八年以後の各年分において、新令第百二十条の二第一項第六号に定める償却の方法に代えて、経過リース期間定額法（当該経過リース資産の改定取得価額を改定リース期間の月数で除して計算した金額にその年における当該改定リース期間の月数を乗じて計算した金額を各年分の所得税法施行令第百二十条第一項に規定する償却費（第四項において「償却費」という。）として償却する方法をいう。以下この条において同じ。）を選定することができる。ただし、本文の規定の適用を受けようとする個人が、経過リース期間定額法を採用しようとする年において有する経過リース資産のいずれかについてそのよるべき償却の方法として経過リース期間定額法を選定しない場合は、この限りでない。
An individual seeking to receive application of the main clause of the preceding paragraph must, by the Filing Deadline for the income tax for the year in which the individual seeks to adopt the transitional lease-period straight-line method (limited to each year 2028 or earlier), submit to the competent district director with jurisdiction over the place for tax payment a written notice stating the type of asset prescribed in Article 120-3, paragraph (2) of the Order for Enforcement of the Income Tax Act for the transitional lease asset to which the individual seeks to apply the main clause of the preceding paragraph and other matters specified by Ministry of Finance Order.
前項本文の規定の適用を受けようとする個人は、経過リース期間定額法を採用しようとする年分（令和十年以前の各年分に限る。）の所得税に係る確定申告期限までに、同項本文の規定の適用を受けようとする経過リース資産の所得税法施行令第百二十条の三第二項に規定する資産の種類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なければならない。
The revised acquisition cost prescribed in paragraph (2) means the acquisition price of a transitional lease asset to which the main clause of paragraph (2) applies as of January 1 of the first year in which that application is received (or, where that transitional lease asset was put to use for business after that date, the date on which it was put to use for business) (or, where there is an amount that has already been included in necessary expenses, as a depreciation allowance, in the calculation of the amount of real property income, the amount of business income, the amount of timber income or the amount of miscellaneous income for each year up to and including the year preceding that year, the amount obtained by deducting that amount), and the revised lease term prescribed in paragraph (2) means, of the lease term prescribed in Article 120-2, paragraph (2), item (vii) of the Order for Enforcement of the Income Tax Act for a transitional lease asset to which the main clause of paragraph (2) applies (limited, where that transitional lease asset was transferred to the individual in the middle of the lease term prescribed in that item for a reason other than those set forth in the items of Article 60, paragraph (1) of the Income Tax Act, to the period on or after the date of that transfer), the period on or after January 1 of the first year in which that application is received.
第二項に規定する改定取得価額とは、同項本文の規定の適用を受ける経過リース資産の当該適用を受ける最初の年の一月一日（当該経過リース資産が同日後に事業の用に供したものである場合には、当該事業の用に供した日）における取得価額（既に償却費としてその年の前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た金額がある場合には、当該金額を控除した金額）をいい、同項に規定する改定リース期間とは、同項本文の規定の適用を受ける経過リース資産の所得税法施行令第百二十条の二第二項第七号に規定するリース期間（当該経過リース資産が同号に規定するリース期間の中途において所得税法第六十条第一項各号に掲げる事由以外の事由により移転を受けたものである場合には、当該移転の日以後の期間に限る。）のうち当該適用を受ける最初の年の一月一日以後の期間をいう。
The number of months referred to in paragraph (2) is calculated according to the calendar, and a fraction of less than one month is counted as one month.
第二項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
With regard to the application of Article 134, paragraph (1) of the New Order to a transitional lease asset to which the main clause of paragraph (2) applies, the depreciation method prescribed in item (ii) of Article 134, paragraph (1) of the New Order is to include the transitional lease-period straight-line method, and the Depreciable Assets set forth in item (ii), (c) of Article 134, paragraph (1) of the New Order are not to include that transitional lease asset.
第二項本文の規定の適用を受けている経過リース資産に係る新令第百三十四条第一項の規定の適用については、同項第二号に規定する償却の方法には経過リース期間定額法を含むものとし、同号ハに掲げる減価償却資産には当該経過リース資産を含まないものとする。
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
leased assetmachine translation
「リース資産」
A depreciable asset that the lessee under a finance lease transaction with no transfer of ownership (所有権移転外リース取引) is treated as having acquired.
Defined inArticle 120-2, paragraph (2), item (iv)· applies only in this paragraph
lease transaction without transfer of ownershipmachine translation
「所有権移転外リース取引」
In Article 120-2, a lease transaction as defined in Article 67-2, paragraph (3) of the Income Tax Act other than one under which the leased asset passes to the lessee free or for a nominal price, the lessee has a purchase option certain to be exercised, the asset is expected to be used only by the lessee or is hard to identify, or the lease period is much shorter than the asset's useful life so as to greatly reduce the lessee's income tax.
Defined inArticle 120-2, paragraph (2), item (v)· applies only in this paragraph
lease termmachine translation
「リース期間」
The period for which an asset is leased, as set in the contract for the lease transaction.
Defined inArticle 120-2, paragraph (2), item (vii)· applies only in this paragraph
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 120 of 2025.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 120 of 2025, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Article 1 of Cabinet Order No. 120 of 2025 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
depreciation allowancemachine translation
「償却費」
The depreciation of a depreciable asset worked out under Article 49, paragraph (1) of the Income Tax Act.
Short name set inSupplementary Provisions, Article 7, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 7, paragraph (4)
acquisition pricemachine translation
「取得価額」
The acquisition price of a leased asset worked out under the items of Article 126, paragraph (1) of the Order for Enforcement of the Income Tax Act.
Defined inSupplementary Provisions, Article 7, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 7, paragraph (4)
transitional lease-period straight-line methodmachine translation
「経過リース期間定額法」
The method of depreciating a transitional lease asset (経過リース資産) by dividing its revised acquisition cost by the number of months of its revised lease period and charging, as each year's depreciation, that amount multiplied by the months of that period falling in the year, which an individual may choose for 2026 and later years instead of the method in Article 120-2, paragraph (1), item (vi) of the Order for Enforcement of the Income Tax Act as amended by Cabinet Order No. 120 of 2025.
Defined inSupplementary Provisions, Article 7, paragraph (2)· applies only in this article
transitional lease assetmachine translation
「経過リース資産」
A lease asset under a finance lease without transfer of ownership (所有権移転外リース取引) whose contract was concluded on or before 31 March 2027, limited to one whose acquisition cost includes an amount equal to a guaranteed residual value (残価保証額).
Short name set inSupplementary Provisions, Article 7, paragraph (2)· 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.