Article 25Matters to Be Stated in a Written Application for Approval for Adoption of the Replacement Method
第二十五条（取替法を採用する場合の承認申請書の記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 121, paragraph (4) (Special Provisions on the Method of Depreciation of Replacement Assets) of the Order are the following matters.
令第百二十一条第四項（取替資産に係る償却の方法の特例）に規定する財務省令で定める事項は、次に掲げる事項とする。
the name and domicile of the person who submits the written application prescribed in Article 121, paragraph (4) of the Order;
令第百二十一条第四項に規定する申請書を提出する者の氏名及び住所
the quantity, the total amount of the acquisition price and the total amount of the value after depreciation, for each type of Depreciable Asset to which the person intends to have Article 121, paragraph (1) of the Order applied, expected on January 1 of the year in which the person intends to adopt the replacement method prescribed in Article 121, paragraph (2) of the Order (or, if the person has started a business that generates business income in the middle of the year, on the date of the start; the same applies in Article 27 (Matters to Be Stated in a Written Application for Certification of a Special Depreciation Rate));
令第百二十一条第二項に規定する取替法を採用しようとする年の一月一日（年の中途において事業所得を生ずべき事業を開始した場合には、その日。第二十七条（特別な償却率の認定申請書の記載事項）において同じ。）において見込まれる令第百二十一条第一項の規定の適用を受けようとする減価償却資産の種類ごとの数量並びにその取得価額の合計額及び償却後の価額の合計額
any other matters for reference.
その他参考となるべき事項
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