Article 27Matters to Be Stated in a Written Application for Certification of a Special Depreciation Rate
第二十七条（特別な償却率の認定申請書の記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 122, paragraph (2) (Method of Depreciation Using a Special Depreciation Rate) of the Order are the following matters.
令第百二十二条第二項（特別な償却率による償却の方法）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 122, paragraph (2) of the Order;
令第百二十二条第二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 122, paragraph (1) of the Order applied, as of January 1 of the year that includes the date on which the written application referred to in the preceding item is submitted;
前号の申請書を提出する日の属する年の一月一日における令第百二十二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
the depreciation rate for which the person intends to obtain the certification referred to in Article 122, paragraph (1) of the Order;
令第百二十二条第一項の認定を受けようとする償却率
any other matters for reference.
その他参考となるべき事項
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