一in the case where the amount of the depreciation allowance is to be calculated using the Useful Life Order prior to the amendment by the Ministerial Order Partially Amending the Ministerial Order on the Useful Life, etc. of Depreciable Assets (Ministry of Finance Order No. 32 of 2008) (hereinafter referred to as the "former Useful Life Ministerial Order" in this Article and Article 33, paragraph (2) (Depreciation Allowance for Depreciable Assets of the Same Type, etc.)), the composition of a Depreciable Asset for which the amount of the depreciation allowance is to be calculated using one useful life specified in the former Useful Life Ministerial Order differs markedly from the ordinary composition of other Depreciable Assets of the same type for which the amount of the depreciation allowance is to be calculated using that useful life;

二in the case where the asset is machinery and equipment, the equipment to which the asset belongs is other than equipment specifically listed in Appended Table II (Table of Useful Lives of Machinery and Equipment) of the former Useful Life Ministerial Order.

三other grounds equivalent to the grounds listed in Article 130, paragraph (1), items (i) to (v) of the Order and in the preceding two items.

一the name and domicile of the person who submits the written application prescribed in Article 130, paragraph (2) of the Order;

二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;

三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;

四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;

五the grounds for, and the fact of, the usable period of the Depreciable Asset referred to in item (ii) being markedly shorter than the useful life prescribed in that item;

六any other matters for reference.

一the case where a part of the assets of the Depreciable Assets subject to approval under Article 130, paragraph (1) of the Order (hereinafter referred to as "assets approved for a shortened useful life" in this paragraph and the following paragraph) is replaced with a new asset of the same type and quality that takes its place;

二the case where a part of the assets approved for a shortened useful life is replaced with a new asset that takes its place (excluding one for which the total amount of the purchase price of that asset (meaning the purchase price prescribed in Article 126, paragraph (1), item (i), (a) (Acquisition Price of Depreciable Assets) of the Order) or the amount of the cost of raw materials, labor costs and expenses required for the construction, etc. of that asset (meaning the construction, etc. prescribed in item (ii) of that paragraph), and the amount of the costs directly required to put that asset into use for business, exceeds the amount equivalent to 10 percent of the acquisition price of the asset approved for a shortened useful life), and there is no difference between the number of years of the usable period after the replacement and the number of years of the usable period of that asset approved for a shortened useful life relating to the approval under Article 130, paragraph (1) of the Order.

一the name and domicile of the person who submits the written notification prescribed in Article 130, paragraph (7) of the Order;

二the basis for calculating the usable period of the asset approved for a shortened useful life relating to the approval under Article 130, paragraph (1) of the Order;

三the basis for calculating the usable period after replacement with the renewal asset prescribed in Article 130, paragraph (7) of the Order;

四which of the grounds listed in the items of the preceding paragraph applies;

五any other matters for reference.

一the grounds listed in Article 30, item (i) (Grounds on Which Shortening of Useful Life Is Approved): a Depreciable Asset with the same composition as the Depreciable Asset subject to approval under Article 130, paragraph (1) of the Order on those grounds;

二the grounds listed in Article 30, item (iii) (limited to the portion relating to Article 130, paragraph (1), item (i) of the Order and Article 30, item (i)): a Depreciable Asset that has the same material or method of manufacture, or the same matters equivalent to composition, as the Depreciable Asset subject to approval under Article 130, paragraph (1) of the Order on those grounds.

一the name and domicile of the person who submits the written notification prescribed in Article 130, paragraph (8) of the Order;

二the material, method of manufacture or composition, or matters equivalent thereto, of the Depreciable Asset relating to the approval prescribed in Article 130, paragraph (8) of the Order and of the Depreciable Asset acquired;

三which of the grounds listed in Article 130, paragraph (1), item (i) of the Order and in the items of the preceding paragraph applies;

四any other matters for reference.

一the total of the hours calculated, for each individual machine and equipment belonging to that machinery and equipment, by multiplying the hours set forth in (a) by the ratio set forth in (b);

イthe average excess hours of use of that individual machine and equipment in that year (meaning the hours calculated by dividing the total hours by which that individual machine and equipment was used in that year in excess of the average hours of use per day of that machinery and equipment under normal economic circumstances by the number of days in that year on which that individual machine and equipment should normally be used; the same applies in the following item);

ロthe ratio that the acquisition price of that individual machine and equipment bears to the acquisition price of that machinery and equipment (meaning the acquisition price that serves as the basis for calculating the depreciation allowance for a Depreciable Asset and, where Article 130, paragraph (9) (Shortening of Useful Life) of the Order applies, the amount that would be the acquisition price serving as the basis for calculating the depreciation allowance for a Depreciable Asset if that paragraph did not apply; hereinafter the same applies in this item);

二the hours calculated by dividing the total of the average excess hours of use in that year of the individual machines and equipment belonging to that machinery and equipment by the total number of those individual machines and equipment on December 31 of that year (or, if the Resident dies or becomes Absent From Japan in the middle of the year, at the time of the death or the Absence From Japan).

一the name and address of the person who submits the documents prescribed in Article 133 of the Order;

二the type of equipment, the name and the location of the machinery and equipment to which the person seeks to have the provisions of Article 133 of the Order applied;

三the average hours of use per day of that machinery and equipment under the normal economic circumstances of the business conducted by the person set forth in item (i);

四the number of days in that year on which that machinery and equipment should normally be used;

五the total hours in that year by which that machinery and equipment was used in excess of the average hours of use referred to in item (iii);

六the excess hours of use per day of that machinery and equipment;

七the additional depreciation ratio prescribed in paragraph (1) for that machinery and equipment in that year;

八the name of the document retained as evidence that that machinery and equipment was used in excess of the average hours of use referred to in item (iii);

九any other matters for reference.