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Article 25-2Matters to Be Stated in a Written Notification for Adoption of the Old Lease-Period Straight-Line Method

第二十五条の二(旧リース期間定額法を採用する場合の届出書の記載事項)

The matters specified by Ministry of Finance Order as prescribed in are the following matters.

(リース賃貸資産の償却の方法の特例)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 notification prescribed in ;

に規定する届出書を提出をする者の氏名及び住所

the total amount of the revised acquisition price prescribed in , for each type of asset (meaning the type of asset prescribed in ) for which the person intends to adopt the old lease-period straight-line method prescribed in ;

に規定する旧リース期間定額法を採用しようとする資産の種類(に規定する資産の種類をいう。)ごとのに規定する改定取得価額の合計額

any other matters for reference.

その他参考となるべき事項

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