Supplementary Provisions, Article 4Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets
第四条（減価償却資産の償却の方法等に関する経過措置）
The matters specified by Ministry of Finance Order as prescribed in Article 12, paragraph (3) of the Supplementary Provisions (Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 82 of 2007; hereinafter referred to as the "Amending Order") are the following matters:
所得税法施行令の一部を改正する政令（平成十九年政令第八十二号。以下「改正令」という。）附則第十二条第三項（減価償却資産の償却の方法等に関する経過措置）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 (or residence, if the person has no domicile in Japan) of the person who submits the written notification prescribed in Article 12, paragraph (3) of the Supplementary Provisions of the Amending Order;
改正令附則第十二条第三項に規定する届出書を提出する者の氏名及び住所（国内に住所がない場合には、居所）
the type and structure or use, detailed classification, or classification by type of equipment of the Depreciable Asset for which the method of depreciation is to be changed (or, where an individual who has two or more places of business or ships and has not selected a method of depreciation for each place of business or ship intends to select a method of depreciation for each place of business or ship, those classifications for each place of business or ship);
その償却の方法を変更しようとする減価償却資産の種類及び構造若しくは用途、細目又は設備の種類の区分（二以上の事業所又は船舶を有する個人で事業所又は船舶ごとに償却の方法を選定していないものが事業所又は船舶ごとに償却の方法を選定しようとする場合には、事業所又は船舶ごとのこれらの区分）
the method of depreciation currently in use and the date on which that method of depreciation was adopted; and
現によっている償却の方法及びその償却の方法を採用した年月日
any other matters for reference.
その他参考となるべき事項
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2007, short name for Cabinet Order No. 82 of 2007, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令).
Short name set inSupplementary Provisions, Article 4, paragraph (1)