Article 31Matters to Be Stated in a Written Application for Approval of Shortened Useful Life
第三十一条（耐用年数短縮の承認申請書の記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 130, paragraph (2) (Shortening of Useful Life) of the Order are the following matters.
令第百三十条第二項（耐用年数の短縮）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 130, paragraph (2) of the Order;
令第百三十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 useful life specified in the Useful Life Order for the Depreciable Asset to which the person intends to have Article 130, paragraph (1) of the Order applied;
令第百三十条第一項の規定の適用を受けようとする減価償却資産に係る耐用年数省令に定める耐用年数
the basis for calculating the remaining usable period prescribed in Article 130, paragraph (1) of the Order, which forms the basis for calculating the amount of the depreciation allowance for which approval is sought;
承認を受けようとする償却費の額の計算の基礎となる令第百三十条第一項に規定する未経過使用可能期間の算定の基礎
which of the grounds listed in Article 130, paragraph (1), items (i) to (v) of the Order and in the items of the preceding Article applies;
令第百三十条第一項第一号から第五号まで及び前条各号に掲げる事由のいずれに該当するかの別
any other matters for reference.
その他参考となるべき事項
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Useful Life Ordermachine translation
「耐用年数省令」
Short name for the Ministry of Finance Order (大蔵省令) No. 15 of 1965 on the useful life and other matters of depreciable assets (減価償却資産の耐用年数等に関する省令), whose appended tables set the useful lives of tangible depreciable assets.
Short name set inArticle 28, paragraph (1), item (i)· applies only in this article and in Articles 29 to 33