Supplementary Provisions, Article 2Transitional Measures Concerning the Method of Depreciation of Depreciable Assets
第二条（減価償却資産の償却の方法に関する経過措置）
The matters specified by Ministry of Finance Order as prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 120 of 2025; hereinafter referred to as the "Amending Order") are the following matters:
所得税法施行令等の一部を改正する政令（令和七年政令第百二十号。以下「改正令」という。）附則第七条第三項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。
name and domicile of the person who submits the written notification prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Amending Order (or residence, if the person has no domicile in Japan);
改正令附則第七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 total amount of the revised acquisition price prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Amending Order, for each category of asset prescribed in paragraph (3) of that Article, of the transitional leased property prescribed in paragraph (2) of that Article that is held in the year in which the person intends to adopt the transitional lease period straight-line method prescribed in the same paragraph;
改正令附則第七条第二項に規定する経過リース期間定額法を採用しようとする年において有する同項に規定する経過リース資産の同条第三項に規定する資産の種類ごとの同条第二項に規定する改定取得価額の合計額
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. 18 of 2025, short name for Cabinet Order No. 120 of 2025, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令) and other Cabinet Orders.
Short name set inSupplementary Provisions, Article 2, paragraph (1)