Supplementary Provisions, Article 2Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets
第二条（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 2, paragraph (3), item (iii) (Transitional Measures Concerning Methods of Depreciation of Depreciable Assets, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 378 of 2011; hereinafter referred to as the "Amending Order") are the name and domicile (residence, if the person has no domicile in Japan) of the person submitting the written notification prescribed in that paragraph, and any other matters for reference.
所得税法施行令の一部を改正する政令（平成二十三年政令第三百七十八号。以下「改正令」という。）附則第二条第三項第三号（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、同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）その他参考となるべき事項とする。
The provisions of Article 33, paragraph (3) (Depreciation Allowances for Depreciable Assets of the Same Kind, etc.) of the Regulation for Enforcement of the Income Tax Act as amended apply to income tax for 2012 and thereafter.
改正後の所得税法施行規則第三十三条第三項（種類等を同じくする減価償却資産の償却費）の規定は、平成二十四年分以後の所得税について適用する。
In the case where an individual is subject to the application of Article 2, paragraph (2) of the Supplementary Provisions of the Amending Order with respect to the individual's Depreciable Assets, those Depreciable Assets are deemed to be assets acquired on or before March 31, 2012 for the purpose of applying the provisions of Article 33, paragraph (3) (Depreciation Allowances for Depreciable Assets of the Same Kind, etc.) of the Regulation for Enforcement of the Income Tax Act.
個人が、その有する減価償却資産について改正令附則第二条第二項の規定の適用を受ける場合には、当該減価償却資産は、平成二十四年三月三十一日以前に取得された資産とみなして、所得税法施行規則第三十三条第三項（種類等を同じくする減価償却資産の償却費）の規定を適用する。
In the case where an individual is subject to the application of Article 2, paragraph (3) of the Supplementary Provisions of the Amending Order with respect to the individual's Depreciable Assets, those Depreciable Assets are deemed to be assets acquired on or after April 1, 2012 for the purpose of applying Article 33, paragraph (3) of the Regulation for Enforcement of the Income Tax Act.
個人が、その有する減価償却資産について改正令附則第二条第三項の規定の適用を受ける場合には、当該減価償却資産は、平成二十四年四月一日以後に取得された資産とみなして、所得税法施行規則第三十三条第三項の規定を適用する。
With regard to the application of Article 33, paragraph (3) of the Regulation for Enforcement of the Income Tax Act to the Depreciable Assets deemed to have been newly acquired as prescribed in Article 2, paragraph (5) of the Supplementary Provisions of the Amending Order, those Depreciable Assets are to be regarded as assets acquired on or before March 31, 2012.
改正令附則第二条第五項に規定する新たに取得したものとされる減価償却資産に係る所得税法施行規則第三十三条第三項の規定の適用については、当該減価償却資産は、平成二十四年三月三十一日以前に取得された資産に該当するものとする。
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 85 of 2011, short name for Cabinet Order No. 378 of 2011, 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 2, paragraph (1)