Ministerial Order on the Useful Life, etc. of Depreciable Assets
減価償却資産の耐用年数等に関する省令
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Pursuant to the provisions of Article 129 of the Order for Enforcement of the Income Tax Act and Article 56 of the Order for the Enforcement of the Corporation Tax Act, a Ministerial Order wholly revising the Ministerial Order on the Useful Life, etc. of Fixed Assets (Ministry of Finance Order No. 50 of 1951) is established as follows.
所得税法施行令第百二十九条及び法人税法施行令第五十六条の規定に基づき、固定資産の耐用年数等に関する省令（昭和二十六年大蔵省令第五十号）の全部を改正する省令を次のように定める。
Article 1Useful Life of General Depreciable Assets
第一条（一般の減価償却資産の耐用年数）
The useful life of those, among the depreciable assets prescribed in Article 2, paragraph (1), item (xix) (Definitions) of the Income Tax Act (Act No. 33 of 1965) or Article 2, item (xxiii) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965) (hereinafter referred to as "depreciable assets"), other than mining rights (including mining lease rights and quarrying rights and other rights to excavate or extract earth and stone (excluding storage rights and the exploratory drilling rights prescribed in Article 2, paragraph (8) (Definitions) of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024); the same applies in item (iii) of the following paragraph); the same applies hereinafter), mine shafts, storage rights (including the exploratory drilling rights prescribed in Article 2, paragraph (8) of the Act on Carbon Dioxide Storage Business; the same applies in item (iii) and the following paragraph), public facility operating rights, tree-harvesting rights and fishing port water surface facility operating rights, is as provided in the table specified in each of the following items according to the category of assets set out in that item.
所得税法（昭和四十年法律第三十三号）第二条第一項第十九号（定義）又は法人税法（昭和四十年法律第三十四号）第二条第二十三号（定義）に規定する減価償却資産（以下「減価償却資産」という。）のうち鉱業権（租鉱権及び採石権その他土石を採掘し又は採取する権利（貯留権及び二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）第二条第八項（定義）に規定する試掘権を除く。次項第三号において同じ。）を含む。以下同じ。）、坑道、貯留権（二酸化炭素の貯留事業に関する法律第二条第八項に規定する試掘権を含む。第三号及び次項において同じ。）、公共施設等運営権、樹木採取権及び漁港水面施設運営権以外のものの耐用年数は、次の各号に掲げる資産の区分に応じ当該各号に定める表に定めるところによる。
Assets listed in Article 6, items (i), (ii) and (iv) through (vii) (Scope of Depreciable Assets) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) or Article 13, items (i), (ii) and (iv) through (vii) (Scope of Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act (Cabinet Order No. 97 of 1965) (excluding mine shafts): Appended Table 1 (Table of Useful Lives of Tangible Depreciable Assets Other Than Machinery and Equipment);
所得税法施行令（昭和四十年政令第九十六号）第六条第一号、第二号及び第四号から第七号まで（減価償却資産の範囲）又は法人税法施行令（昭和四十年政令第九十七号）第十三条第一号、第二号及び第四号から第七号まで（減価償却資産の範囲）に掲げる資産（坑道を除く。） 別表第一（機械及び装置以外の有形減価償却資産の耐用年数表）
Assets listed in Article 6, item (iii) of the Order for Enforcement of the Income Tax Act or Article 13, item (iii) of the Order for the Enforcement of the Corporation Tax Act: Appended Table 2 (Table of Useful Lives of Machinery and Equipment);
所得税法施行令第六条第三号又は法人税法施行令第十三条第三号に掲げる資産 別表第二（機械及び装置の耐用年数表）
Assets listed in Article 6, item (viii) of the Order for Enforcement of the Income Tax Act or Article 13, item (viii) of the Order for the Enforcement of the Corporation Tax Act (excluding mining rights, storage rights, public facility operating rights, tree-harvesting rights and fishing port water surface facility operating rights): Appended Table 3 (Table of Useful Lives of Intangible Depreciable Assets);
所得税法施行令第六条第八号又は法人税法施行令第十三条第八号に掲げる資産（鉱業権、貯留権、公共施設等運営権、樹木採取権及び漁港水面施設運営権を除く。） 別表第三（無形減価償却資産の耐用年数表）
Assets listed in Article 6, item (ix) of the Order for Enforcement of the Income Tax Act or Article 13, item (ix) of the Order for the Enforcement of the Corporation Tax Act: Appended Table 4 (Table of Useful Lives of Living Things).
所得税法施行令第六条第九号又は法人税法施行令第十三条第九号に掲げる資産 別表第四（生物の耐用年数表）
The useful life of mining rights, mine shafts, storage rights, public facility operating rights, tree-harvesting rights and fishing port water surface facility operating rights is the number of years specified in each of the following items according to the category of assets set out in that item.
鉱業権、坑道、貯留権、公共施設等運営権、樹木採取権及び漁港水面施設運営権の耐用年数は、次の各号に掲げる資産の区分に応じ当該各号に定める年数とする。
Extraction right: the number of years certified by the competent district director with jurisdiction over the place for tax payment on the basis of the number calculated by dividing the planned extraction quantity of the mining area pertaining to that extraction right by the annual extraction quantity appropriately estimated in light of the most recent annual extraction quantity of that mining area, the extraction capacity of the equipment belonging to that mining area, the number of personnel engaged in extraction in that mining area, and other such factors;
採掘権 当該採掘権に係る鉱区の採掘予定数量を、当該鉱区の最近における年間採掘数量その他当該鉱区に属する設備の採掘能力、当該鉱区において採掘に従事する人員の数等に照らし適正に推計される年間採掘数量で除して計算した数を基礎として納税地の所轄税務署長の認定した年数
Exploratory drilling right: the number of years specified in each of the following according to the category of exploratory drilling right listed below:
試掘権 次に掲げる試掘権の区分に応じそれぞれ次に定める年数
Exploratory drilling rights pertaining to petroleum or combustible natural gas, and exploratory drilling rights prescribed in Article 2, paragraph (8) of the Act on Carbon Dioxide Storage Business: six years;
石油又は可燃性天然ガスに係る試掘権及び二酸化炭素の貯留事業に関する法律第二条第八項に規定する試掘権 六年
Exploratory drilling rights other than those listed in (a): five years;
イに掲げる試掘権以外の試掘権 五年
Mining lease rights and quarrying rights and other rights to excavate or extract earth and stone: the number of years certified by the competent district director with jurisdiction over the place for tax payment on the basis of the number calculated in accordance with the provisions of item (i);
租鉱権及び採石権その他土石を採掘し又は採取する権利 第一号の規定に準じて計算した数を基礎として納税地の所轄税務署長の認定した年数
Mine shafts: the number of years certified by the competent district director with jurisdiction over the place for tax payment on the basis of the number calculated in accordance with the provisions of item (i);
坑道 第一号の規定に準じて計算した数を基礎として納税地の所轄税務署長の認定した年数
Storage rights (excluding those falling under the assets listed in item (ii)): the number of years certified by the competent district director with jurisdiction over the place for tax payment on the basis of the number calculated by dividing the planned injection quantity of the storage area pertaining to that storage right by the annual injection quantity appropriately estimated in light of the most recent annual injection quantity of that storage area, the injection capacity of the equipment belonging to that storage area, and other such factors;
貯留権（第二号に掲げる資産に該当するものを除く。） 当該貯留権に係る貯留区域の注入予定数量を、当該貯留区域の最近における年間注入数量その他当該貯留区域に属する設備の注入能力等に照らし適正に推計される年間注入数量で除して計算した数を基礎として納税地の所轄税務署長の認定した年数
Public facility operating right: the number of years of the duration of that public facility operating right that was announced pursuant to the provisions of Article 19, paragraph (3) (Timing, etc. of Establishment of Public Facility Operating Rights) of the Act on Promotion of Private Finance Initiative (Act No. 117 of 1999) and is listed in Article 17, item (iii) (Addition of Matters to Be Stated in the Implementation Policy for Public Facility Operating Rights) of that Act;
公共施設等運営権 民間資金等の活用による公共施設等の整備等の促進に関する法律（平成十一年法律第百十七号）第十九条第三項（公共施設等運営権の設定の時期等）の規定により公表された当該公共施設等運営権の同法第十七条第三号（公共施設等運営権に関する実施方針における記載事項の追加）に掲げる存続期間の年数
Tree-harvesting right: the number of years of the duration of that tree-harvesting right that was made clear in the notice to the effect that it is to be established under Article 8-12, paragraph (1) (Determination, etc. of Persons to Be Granted Tree-Harvesting Rights) of the Act Concerning Utilization of National Forest Land (Act No. 246 of 1951) and is listed in Article 8-7, item (ii) (Public Invitation) of that Act;
樹木採取権 国有林野の管理経営に関する法律（昭和二十六年法律第二百四十六号）第八条の十二第一項（樹木採取権の設定を受ける者の決定等）の設定をする旨の通知において明らかにされた当該樹木採取権の同法第八条の七第二号（公募）に掲げる存続期間の年数
Fishing port water surface facility operating right: the number of years of the duration of that fishing port water surface facility operating right that was notified pursuant to the provisions of Article 42 (Notice Concerning Establishment of Fishing Port Water Surface Facility Operating Rights) of the Regulation for Enforcement of the Act on Development, etc. of Fishing Ports and Grounds (Order of the Ministry of Agriculture and Forestry No. 47 of 1951) and is listed in Article 52, paragraph (2), item (iii) (Timing, etc. of Establishment of Fishing Port Water Surface Facility Operating Rights) of the Act on Development, etc. of Fishing Ports and Grounds (Act No. 137 of 1950) (for a fishing port water surface facility operating right deemed to be newly acquired under the provisions listed below with respect to an amount paid in connection with a renewal under Article 57, paragraph (3) (Duration of Fishing Port Water Surface Facility Operating Rights) of that Act, the duration, under Article 47 (Notice Concerning Renewal of the Duration of Fishing Port Water Surface Facility Operating Rights) of that Regulation, of that fishing port water surface facility operating right as notified pursuant to the provisions of that Article when that renewal was made).
漁港水面施設運営権 漁港及び漁場の整備等に関する法律施行規則（昭和二十六年農林省令第四十七号）第四十二条（漁港水面施設運営権の設定に係る通知）の規定により通知された当該漁港水面施設運営権の漁港及び漁場の整備等に関する法律（昭和二十五年法律第百三十七号）第五十二条第二項第三号（漁港水面施設運営権の設定の時期等）に掲げる存続期間（漁港水面施設運営権について同法第五十七条第三項（漁港水面施設運営権の存続期間）の規定による更新に伴い支出する金額につき次に掲げる規定により新たに取得したものとされる漁港水面施設運営権にあつては、当該更新がされたときに同令第四十七条（漁港水面施設運営権の存続期間の更新に係る通知）の規定により通知された当該漁港水面施設運営権の同条の存続期間）の年数
The provisions of Article 127, paragraph (1) of the Order for Enforcement of the Income Tax Act as read with replaced terms pursuant to the provisions of paragraph (4) of that Article (Special Provisions on Acquisition Cost of Capital Expenditures);
所得税法施行令第百二十七条第四項（資本的支出の取得価額の特例）の規定により読み替えられた同条第一項の規定
The provisions of Article 55, paragraph (1) of the Order for the Enforcement of the Corporation Tax Act as read with replaced terms pursuant to the provisions of paragraph (4) of that Article (Special Provisions on Acquisition Cost of Capital Expenditures).
法人税法施行令第五十五条第四項（資本的支出の取得価額の特例）の規定により読み替えられた同条第一項の規定
The number of years specified in items (vi) through (viii) of the preceding paragraph is calculated according to the calendar, and if a fraction of less than one year arises, it is rounded down.
前項第六号から第八号までに定める年数は、暦に従つて計算し、一年に満たない端数を生じたときは、これを切り捨てる。
An individual or corporation (including an association or foundation without juridical personality (meaning an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies in item (i)); the same applies hereinafter) that seeks the certification under paragraph (2), item (i) or items (iii) through (v) must submit a written application stating the following matters to the competent district director with jurisdiction over the place for tax payment.
第二項第一号又は第三号から第五号までの認定を受けようとする個人又は法人（人格のない社団等（法人税法第二条第八号に規定する人格のない社団等をいう。第一号において同じ。）を含む。以下同じ。）は、次に掲げる事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。
The name of the applicant, the name of the representative (for an association or foundation without juridical personality that has no designated representative but has a designated administrator, the administrator; the same applies hereinafter in this item) (for a foreign corporation prescribed in Article 2, item (iv) of the Corporation Tax Act (including an association or foundation without juridical personality that has its head office or principal office outside Japan as prescribed in item (ii) of that Article), the names of the representative and of the person responsible for the operation or management of the business or assets pertaining to the domestic source income prescribed in the items of Article 141 (Tax Base) of that Act), and the place for tax payment, and, in the case of a corporation, the corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013));
申請をする者の氏名又は名称及び代表者（人格のない社団等で代表者の定めがなく、管理人の定めがあるものについては、管理人。以下この号において同じ。）の氏名（法人税法第二条第四号に規定する外国法人（人格のない社団等で同条第二号に規定する国外に本店又は主たる事務所を有するものを含む。）にあつては、代表者及び同法第百四十一条各号（課税標準）に定める国内源泉所得に係る事業又は資産の経営又は管理の責任者の氏名）並びに納税地並びに法人にあつては、法人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第十六項（定義）に規定する法人番号をいう。）
The location of the mining area or any other area equivalent thereto, or of the storage area (referred to as the "mining area, etc." in the following item), pertaining to the extraction right, etc. (meaning the assets listed in paragraph (2), item (i) or items (iii) through (v); the same applies hereinafter in this Article and in Article 3, paragraph (1) (Useful Life, etc. of Used Assets)) for which the application is made;
申請に係る採掘権等（第二項第一号又は第三号から第五号までに掲げる資産をいう。以下この条及び第三条第一項（中古資産の耐用年数等）において同じ。）に係る鉱区その他これに準ずる区域又は貯留区域（次号において「鉱区等」という。）の所在地
The planned extraction quantity, the most recent annual extraction quantity, the extraction capacity of the equipment belonging to the mining area, etc., and the number of personnel engaged in extraction in the mining area, etc., of the extraction right, etc. for which the application is made (where that extraction right, etc. is an asset listed in paragraph (2), item (v), the planned injection quantity, the most recent annual injection quantity and the injection capacity of the equipment belonging to the storage area of that asset);
The number of years for which the certification is sought;
認定を受けようとする年数
Any other matters for reference.
その他参考となるべき事項
Where the written application under the preceding paragraph has been submitted, the district director is to examine it without delay and certify the number of years pertaining to the application.
税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、その申請に係る年数を認定するものとする。
If, after having granted the certification under paragraph (2), item (i) or items (iii) through (v), the district director finds that a special circumstance has arisen that makes it inappropriate to calculate, on the basis of the number of years pertaining to that certification, the amount of depreciation allowance under Article 49, paragraph (1) of the Income Tax Act (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) (referred to as the "amount of depreciation allowance" in paragraph (8)) or the limit on the amount to be included in deductible expenses as depreciation under Article 31, paragraph (1) of the Corporation Tax Act (Calculation of Depreciation Allowance of Depreciable Assets and Depreciation Method) (referred to as the "depreciation limit" in paragraph (8)) for the extraction right, etc. pertaining to that certification, the district director may change that number of years.
税務署長は、第二項第一号又は第三号から第五号までの認定をした後、その認定に係る年数により、その認定に係る採掘権等の所得税法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）の規定による償却費の額（第八項において「償却費の額」という。）又は法人税法第三十一条第一項（減価償却資産の償却費の計算及びその償却の方法）の規定による償却費として損金の額に算入する金額の限度額（第八項において「償却限度額」という。）の計算をすることを不適当とする特別の事由が生じたと認める場合には、その年数を変更することができる。
When taking the dispositions under the preceding two paragraphs, the district director notifies the individual or corporation pertaining to the certification to that effect in writing.
税務署長は、前二項の処分をするときは、その認定に係る個人又は法人に対し、書面によりその旨を通知する。
Where a disposition under paragraph (6) has been made, the effect of that disposition is to arise with respect to the calculation of the amount of depreciation allowance or the depreciation limit for the extraction right, etc. pertaining to that disposition when calculating, for each year on or after the year that includes the date of that disposition, the amount of real estate income, the amount of business income or the amount of miscellaneous income prescribed in Part II, Chapter II, Section 2, Subsection 1 (Types of Income and Amount of Each Type of Income) of the Income Tax Act, or the amount of income for each business year on or after the business year that includes that date.
Article 2Useful Life of Special Depreciable Assets
第二条（特殊の減価償却資産の耐用年数）
The useful life of the depreciable assets listed in each of the following items is, notwithstanding the provisions of paragraph (1) of the preceding Article, as provided in the table listed in that item.
Depreciable assets used for wastewater treatment (meaning treatment of wastewater, mine water, effluent or waste liquid by sedimentation, filtration, neutralization, biochemical methods, mixing, cooling or drying, or other similar methods) or soot and smoke treatment (meaning treatment of soot and smoke or dust prescribed in Article 2, paragraph (1) or (7) (Definitions, etc.) of the Air Pollution Control Act (Act No. 97 of 1968), or of specified substances (excluding soot and smoke) prescribed in Article 17, paragraph (1) (Measures at the Time of an Accident) of that Act, by methods of gravitational settling, inertial separation, centrifugal separation, filtration, washing, electrostatic precipitation, sonic agglomeration, absorption, neutralization, adsorption or diffusion, or other similar methods) that are listed in Appended Table 5 (Table of Useful Lives of Depreciable Assets for Pollution Prevention): that table;
Depreciable assets used for development research (meaning test and research conducted specially for the purpose of manufacturing new products, inventing new technology, or significantly improving technology that is currently commercialized) that are listed in Appended Table 6 (Table of Useful Lives of Depreciable Assets for Development Research): that table.
Article 3Useful Life, etc. of Used Assets
第三条（中古資産の耐用年数等）
The useful life of an asset listed in the items of Article 6 (Scope of Depreciable Assets) of the Order for Enforcement of the Income Tax Act or the items of Article 13 (Scope of Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act that has been used by an individual or put to use in the business of a corporation (excluding extraction rights, etc. among these assets; the same applies hereinafter in this paragraph), in the case where it has been acquired (including succession through a qualified merger prescribed in Article 2, item (xii)-8 (Definitions) of the Corporation Tax Act or a qualified company split by split-off prescribed in item (xii)-12 of that Article (hereinafter in this paragraph referred to as a "qualified company split by split-off") from an acquired corporation prescribed in item (xi) of that Article or a splitting corporation prescribed in item (xii)-2 of that Article (hereinafter in this paragraph referred to as "succession through a qualified merger, etc.")) and put to use in the business of an individual or the business of a corporation, may, notwithstanding the provisions of the preceding two Articles, be the number of years listed below. However, where the amount prescribed in Article 181 (Capital Expenditures) of the Order for Enforcement of the Income Tax Act or Article 132 (Capital Expenditures) of the Order for the Enforcement of the Corporation Tax Act that was expended for that asset in order to put it to use in the business of an individual or the business of a corporation exceeds an amount equivalent to 50/100 of the acquisition cost of that asset (in the case of succession through a qualified merger, etc., the book value at the time prescribed in Article 62-2, paragraph (1) (Succession of Assets, etc. at Book Value upon a Qualified Merger or Qualified Company Split by Split-Off) of that Act or immediately before the qualified company split by split-off), this does not apply to the number of years listed in item (ii).
個人において使用され、又は法人において事業の用に供された所得税法施行令第六条各号（減価償却資産の範囲）又は法人税法施行令第十三条各号（減価償却資産の範囲）に掲げる資産（これらの資産のうち採掘権等を除く。以下この項において同じ。）の取得（法人税法第二条第十二号の八（定義）に規定する適格合併又は同条第十二号の十二に規定する適格分割型分割（以下この項において「適格分割型分割」という。）による同条第十一号に規定する被合併法人又は同条第十二号の二に規定する分割法人からの引継ぎ（以下この項において「適格合併等による引継ぎ」という。）を含む。）をしてこれを個人の業務又は法人の事業の用に供した場合における当該資産の耐用年数は、前二条の規定にかかわらず、次に掲げる年数によることができる。ただし、当該資産を個人の業務又は法人の事業の用に供するために当該資産について支出した所得税法施行令第百八十一条（資本的支出）又は法人税法施行令第百三十二条（資本的支出）に規定する金額が当該資産の取得価額（適格合併等による引継ぎの場合にあつては、同法第六十二条の二第一項（適格合併及び適格分割型分割による資産等の帳簿価額による引継ぎ）に規定する時又は適格分割型分割の直前の帳簿価額）の百分の五十に相当する金額を超える場合には、第二号に掲げる年数についてはこの限りでない。
The number of years of the period of possible use on or after the time when the asset was put to use (where an individual did not put the asset to use in the individual's business immediately after acquiring it, the period of possible use on or after the time of that acquisition that is expected on the assumption that the asset was continuously put to use in business from the time it was acquired);
当該資産をその用に供した時以後の使用可能期間（個人が当該資産を取得した後直ちにこれをその業務の用に供しなかつた場合には、当該資産を取得した時から引き続き業務の用に供したものとして見込まれる当該取得の時以後の使用可能期間）の年数
The number of years specified in each of the following according to the category of the assets listed below (limited to depreciable assets listed in Appended Table 1, Appended Table 2, Appended Table 5 or Appended Table 6 for which it is difficult to estimate the number of years under the preceding item) (if that number of years is less than two years, it is two years).
Assets for which the whole of the statutory useful life (meaning the useful life prescribed in Article 1, paragraph (1) (Useful Life of General Depreciable Assets); the same applies hereinafter in this item) has elapsed: the number of years equivalent to 20/100 of the statutory useful life of that asset;
Assets for which part of the statutory useful life has elapsed: the number of years obtained by adding the number of years equivalent to 20/100 of the elapsed years to the number of years obtained by deducting the elapsed years from the statutory useful life of that asset.
法定耐用年数の一部を経過した資産 当該資産の法定耐用年数から経過年数を控除した年数に、経過年数の百分の二十に相当する年数を加算した年数
In the case where a corporation has received a transfer of an asset prescribed in the main clause of the preceding paragraph, through a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution prescribed in Article 2, items (xii)-8, (xii)-11, (xii)-14 or (xii)-15 of the Corporation Tax Act (referred to as a "qualified reorganization" in the following paragraph), from an acquired corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind prescribed in items (xi), (xii)-2, (xii)-4 or (xii)-5-2 of that Article (hereinafter in this paragraph and the following paragraph referred to as an "acquired corporation, etc.") (excluding the case where that corporation is subject to the application of the provisions of the preceding paragraph with respect to that asset), if that acquired corporation, etc. had been subject to the application of the provisions of the preceding paragraph or paragraph (4) with respect to that asset, the useful life of that asset for that corporation may, notwithstanding the preceding two Articles, be the number of years that was the useful life of that asset for that acquired corporation, etc.
法人が、法人税法第二条第十二号の八、第十二号の十一、第十二号の十四又は第十二号の十五に規定する適格合併、適格分割、適格現物出資又は適格現物分配（次項において「適格組織再編成」という。）により同条第十一号、第十二号の二、第十二号の四又は第十二号の五の二に規定する被合併法人、分割法人、現物出資法人又は現物分配法人（以下この項及び次項において「被合併法人等」という。）から前項本文に規定する資産の移転を受けた場合（当該法人が当該資産について同項の規定の適用を受ける場合を除く。）において、当該被合併法人等が当該資産につき同項又は第四項の規定の適用を受けていたときは、当該法人の当該資産の耐用年数については、前二条の規定にかかわらず、当該被合併法人等において当該資産の耐用年数とされていた年数によることができる。
In the case where a corporation has received a transfer of an asset prescribed in the main clause of paragraph (1) from an acquired corporation, etc. through a qualified reorganization, and is subject to the application of the provisions of that paragraph with respect to that asset, the acquisition cost prescribed in Article 48, paragraph (1), item (i), (a)(1) or item (iii), (c), or Article 48-2, paragraph (1), item (i), (a)(1) or item (iii), (a)(2), or paragraph (5), item (i) (Depreciation Methods for Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act is not to include the amount of depreciation made by that acquired corporation, etc. (where the book value of that asset was reduced as a result of the revaluation, etc. prescribed in Article 48, paragraph (5), item (iii) of that Order being made with respect to that asset, including the amount by which that book value was reduced) that was included in deductible expenses in calculating the amount of income for each business year of that acquired corporation, etc. (where that asset is a depreciable asset listed in the items of Article 48-3, paragraph (2) (Depreciation Methods for Depreciable Assets in the Case of a Qualified Company Split by Spin-Off, etc.) of that Order and there is an amount of depreciation specified in those items with respect to that asset, including the amount equivalent to that amount of depreciation).
法人が、適格組織再編成により被合併法人等から第一項本文に規定する資産の移転を受けた場合において、当該資産について同項の規定の適用を受けるときは、当該資産の法人税法施行令第四十八条第一項第一号イ（１）若しくは第三号ハ又は第四十八条の二第一項第一号イ（１）若しくは第三号イ（２）若しくは第五項第一号（減価償却資産の償却の方法）に規定する取得価額には、当該被合併法人等がした償却の額（当該資産につき同令第四十八条第五項第三号に規定する評価換え等が行われたことによりその帳簿価額が減額された場合には、当該帳簿価額が減額された金額を含む。）で当該被合併法人等の各事業年度の所得の金額の計算上損金の額に算入された金額（当該資産が同令第四十八条の三第二項各号（適格分社型分割等があつた場合の減価償却資産の償却の方法）に掲げる減価償却資産である場合において、当該資産につき当該各号に定める償却の額があるときは、当該償却の額に相当する金額を含む。）を含まないものとする。
The useful life of cattle, horses, sheep and goats that have been converted from one use listed in the "Details" column of Appended Table 4 (Table of Useful Lives of Living Things) to another use listed in that column is, notwithstanding Article 1, paragraph (1), item (iv) and paragraphs (1) and (2) of this Article, the number of years of the period of possible use on or after the time of that conversion.
The number of years listed in the items of paragraph (1) and the number of years under the preceding paragraph are calculated according to the calendar, and if a fraction of less than one year arises, it is rounded down.
第四条（旧定額法及び旧定率法の償却率）
The depreciation rates corresponding to the useful lives of depreciable assets acquired on or before March 31, 2007 are as provided in Appended Table 7 (Table of Depreciation Rates for Depreciable Assets Acquired on or before March 31, 2007) according to the category of the former straight-line method prescribed in Article 120, paragraph (1), item (i), (a)(1) (Depreciation Methods for Depreciable Assets) of the Order for Enforcement of the Income Tax Act or Article 48, paragraph (1), item (i), (a)(1) (Depreciation Methods for Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act (referred to as the "former straight-line method" in the following paragraph) and the former declining-balance method prescribed in Article 120, paragraph (1), item (i), (a)(2) of the Order for Enforcement of the Income Tax Act or Article 48, paragraph (1), item (i), (a)(2) of the Order for the Enforcement of the Corporation Tax Act (referred to as the "former declining-balance method" in the following paragraph).
平成十九年三月三十一日以前に取得をされた減価償却資産の耐用年数に応じた償却率は、所得税法施行令第百二十条第一項第一号イ（１）（減価償却資産の償却の方法）又は法人税法施行令第四十八条第一項第一号イ（１）（減価償却資産の償却の方法）に規定する旧定額法（次項において「旧定額法」という。）及び所得税法施行令第百二十条第一項第一号イ（２）又は法人税法施行令第四十八条第一項第一号イ（２）に規定する旧定率法（次項において「旧定率法」という。）の区分に応じそれぞれ別表第七（平成十九年三月三十一日以前に取得をされた減価償却資産の償却率表）に定めるところによる。
Where the business year of a corporation is less than one year, notwithstanding the preceding paragraph, the depreciation rate of a depreciable asset under the former straight-line method is the depreciation rate under the former straight-line method specified in Appended Table 7 corresponding to the useful life of that depreciable asset, multiplied by the number of months in that business year and divided by 12, and the depreciation rate of a depreciable asset under the former declining-balance method is the depreciation rate under the former declining-balance method specified in that table corresponding to the useful life obtained by multiplying the useful life of that depreciable asset by 12 and dividing the result by the number of months in that business year.
The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.
前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
第五条（定額法の償却率並びに定率法の償却率、改定償却率及び保証率）
The depreciation rates, revised depreciation rates and guarantee rates corresponding to the useful lives of depreciable assets acquired on or after April 1, 2007 are as provided in the table specified in each of the following items according to the category set out in that item.
平成十九年四月一日以後に取得をされた減価償却資産の耐用年数に応じた償却率、改定償却率及び保証率は、次の各号に掲げる区分に応じ当該各号に定める表に定めるところによる。
Depreciation rate under the straight-line method (meaning the straight-line method prescribed in Article 120-2, paragraph (1), item (i), (a)(1) (Depreciation Methods for Depreciable Assets) of the Order for Enforcement of the Income Tax Act or Article 48-2, paragraph (1), item (i), (a)(1) (Depreciation Methods for Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act; the same applies in the following paragraph): Appended Table 8 (Table of Depreciation Rates under the Straight-Line Method for Depreciable Assets Acquired on or after April 1, 2007);
定額法（所得税法施行令第百二十条の二第一項第一号イ（１）（減価償却資産の償却の方法）又は法人税法施行令第四十八条の二第一項第一号イ（１）（減価償却資産の償却の方法）に規定する定額法をいう。次項において同じ。）の償却率 別表第八（平成十九年四月一日以後に取得をされた減価償却資産の定額法の償却率表）
Depreciation rate, revised depreciation rate and guarantee rate under the declining-balance method (meaning the declining-balance method prescribed in Article 120-2, paragraph (1), item (i), (a)(2) of the Order for Enforcement of the Income Tax Act or Article 48-2, paragraph (1), item (i), (a)(2) of the Order for the Enforcement of the Corporation Tax Act; the same applies in the following paragraph and paragraph (4)): the table specified in each of the following according to the category of assets listed below.
定率法（所得税法施行令第百二十条の二第一項第一号イ（２）又は法人税法施行令第四十八条の二第一項第一号イ（２）に規定する定率法をいう。次項及び第四項において同じ。）の償却率、改定償却率及び保証率 次に掲げる資産の区分に応じそれぞれ次に定める表
Depreciable assets acquired on or before March 31, 2012: Appended Table 9 (Table of Depreciation Rates, Revised Depreciation Rates and Guarantee Rates under the Declining-Balance Method for Depreciable Assets Acquired during the Period from April 1, 2007 to March 31, 2012);
Depreciable assets acquired on or after April 1, 2012: Appended Table 10 (Table of Depreciation Rates, Revised Depreciation Rates and Guarantee Rates under the Declining-Balance Method for Depreciable Assets Acquired on or after April 1, 2012).
Where the business year of a corporation is less than one year, notwithstanding the preceding paragraph, the depreciation rate under the straight-line method or the depreciation rate under the declining-balance method of a depreciable asset is the depreciation rate under the straight-line method specified in Appended Table 8, or the depreciation rate under the declining-balance method specified in Appended Table 9 or Appended Table 10, corresponding to the useful life of that depreciable asset, multiplied by the number of months in that business year and divided by 12.
The acquisition cost prescribed in Article 48-2, paragraph (1), item (i), (a)(2) of the Order for the Enforcement of the Corporation Tax Act in each business year (limited to each business year for which the period from the start date of the applicable business year to the end date of that business year does not exceed one year) beginning within one year after the end date of the business year of a corporation referred to in the preceding paragraph (excluding a business year to which the provisions of this paragraph have applied; hereinafter in this paragraph referred to as the "applicable business year") may be the acquisition cost prescribed in (a)(2) of that item for the applicable business year.
法人の前項の事業年度（この項の規定の適用を受けた事業年度を除く。以下この項において「適用年度」という。）終了の日以後一年以内に開始する各事業年度（当該適用年度開始の日から各事業年度終了の日までの期間が一年を超えない各事業年度に限る。）における法人税法施行令第四十八条の二第一項第一号イ（２）に規定する取得価額は、当該適用年度の同号イ（２）に規定する取得価額とすることができる。
In the application of paragraph (2) where the amount calculated by multiplying the acquisition cost of a depreciable asset prescribed in Article 48-2, paragraph (1), item (i), (a)(2) of the Order for the Enforcement of the Corporation Tax Act (where the provisions of the preceding paragraph apply, the acquisition cost under that paragraph) by the depreciation rate under the declining-balance method specified in Appended Table 9 or Appended Table 10 corresponding to the useful life of that depreciable asset is less than the guaranteed depreciation amount prescribed in paragraph (5), item (i) of that Article, the phrase "depreciation rate under the declining-balance method" in paragraph (2) is deemed to be replaced with "revised depreciation rate".
The number of months referred to in paragraph (2) is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
第二項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
第六条（残存価額）
The residual value of a depreciable asset acquired on or before March 31, 2007 is the amount calculated by multiplying the acquisition cost of that depreciable asset under Article 126 (Acquisition Cost of Depreciable Assets) of the Order for Enforcement of the Income Tax Act or Article 54, paragraph (1) (Acquisition Cost of Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act by the residual ratio specified in that table, according to the categories in the "Type" and "Details" columns of Appended Table 11 (Table of Residual Ratios for Depreciable Assets Acquired on or before March 31, 2007).
平成十九年三月三十一日以前に取得をされた減価償却資産の残存価額は、別表第十一（平成十九年三月三十一日以前に取得をされた減価償却資産の残存割合表）の「種類」及び「細目」欄の区分に応じ、同表に定める残存割合を当該減価償却資産の所得税法施行令第百二十六条（減価償却資産の取得価額）又は法人税法施行令第五十四条第一項（減価償却資産の取得価額）の規定による取得価額に乗じて計算した金額とする。
Among the depreciable assets prescribed in the preceding paragraph, the residual value of cattle and horses is, notwithstanding the provisions of that paragraph, the lesser of the amount prescribed in that paragraph and 100,000 yen.
depreciable assetmachine translation
「減価償却資産」
A depreciable asset as defined in Article 2, paragraph (1), item (xix) of the Income Tax Act or Article 2, item (xxiii) of the Corporation Tax Act: a building, structure, machinery and equipment, ship, vehicle, tool, fixture, mining right or other asset that is to be depreciated, as a Cabinet Order (政令) specifies.
Short name set inArticle 1, paragraph (1)
association or foundation without juridical personalitymachine translation
「人格のない社団等」
In Article 1, paragraph (4) and its item (i), an association or foundation without juridical personality as defined in Article 2, item (viii) of the Corporation Tax Act, which that paragraph counts as a corporation (法人) among those who may apply to the district director for a useful life to be recognised.
Defined inArticle 1, paragraph (4)· applies only in this provision
extraction right, etc.machine translation
「採掘権等」
In Article 1 and Article 3, paragraph (1), the assets whose useful life the district director recognises on application under Article 1, paragraph (2): an extraction right (採掘権); a lease mining right, quarrying right or other right to dig or extract earth and stone; a mine tunnel (坑道); and a storage right (貯留権) other than an exploration right.
Defined inArticle 1, paragraph (4), item (ii)· applies only in this article and in Article 3, paragraph (1)
mining area, etc.machine translation
「鉱区等」
In Article 1, paragraph (4), items (ii) and (iii), the mining area (鉱区) or similar area, or the storage area (貯留区域), to which the extraction right, etc. (採掘権等) an application concerns relates.
Short name set inArticle 1, paragraph (4), item (ii)· applies only in this provision and in Article 1, paragraph (4), item (iii)
amount of depreciation allowancemachine translation
「償却費の額」
In Article 1, paragraphs (6) and (8), the amount of depreciation allowance (償却費), worked out under Article 49, paragraph (1) of the Income Tax Act, for an extraction right, etc. (採掘権等) whose useful life the district director has recognised.
Short name set inArticle 1, paragraph (6)· applies only in this provision and in Article 1, paragraph (8)
depreciation limitmachine translation
「償却限度額」
In Article 1, paragraphs (6) and (8), the limit on the amount a corporation may include in deductible expenses (損金) as depreciation, under Article 31, paragraph (1) of the Corporation Tax Act, for an extraction right, etc. (採掘権等) whose useful life the district director has recognised.
Short name set inArticle 1, paragraph (6)· applies only in this provision and in Article 1, paragraph (8)
qualified company split by split-offmachine translation
「適格分割型分割」
In Article 3, paragraph (1), a qualified company split by split-off as defined in Article 2, item (xii)-12 of the Corporation Tax Act: a company split by split-off (分割型分割) that is a qualified company split (適格分割).
Short name set inArticle 3, paragraph (1)· applies only in this paragraph
succession through a qualified merger, etc.machine translation
「適格合併等による引継ぎ」
In Article 3, paragraph (1), a corporation's succession to an asset from the acquired corporation (被合併法人) in a qualified merger (適格合併), or from the splitting corporation (分割法人) in a qualified company split by split-off (適格分割型分割), as the Corporation Tax Act defines them.
Short name set inArticle 3, paragraph (1)· applies only in this paragraph
statutory useful lifemachine translation
「法定耐用年数」
In Article 3, paragraph (1), item (ii), the useful life Article 1, paragraph (1) sets for an asset through the tables of useful lives, against which the useful life of a used asset is worked out when its remaining period of use is hard to estimate.
Defined inArticle 3, paragraph (1), item (ii), (a)· applies only in this item
acquired corporation, etc.machine translation
「被合併法人等」
In Article 3, paragraphs (2) and (3), the acquired corporation (被合併法人), splitting corporation (分割法人), corporation making a capital contribution in kind (現物出資法人) or corporation making a distribution in kind (現物分配法人) from which a corporation receives an already used asset by a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution.
Short name set inArticle 3, paragraph (2)· applies only in this paragraph and in Article 3, paragraph (3)
qualified reorganizationmachine translation
「適格組織再編成」
In Article 3, paragraphs (2) and (3), a qualified merger (適格合併), qualified company split (適格分割), qualified capital contribution in kind (適格現物出資) or qualified in-kind distribution (適格現物分配) as defined in Article 2, items (xii)-8, (xii)-11, (xii)-14 and (xii)-15 of the Corporation Tax Act.
Short name set inArticle 3, paragraph (2)· applies only in this provision and in Article 3, paragraph (3)
former declining-balance methodmachine translation
「旧定率法」
In Article 4, the former declining-balance method, used for assets acquired on or before 31 March 2007, as defined in Article 120, paragraph (1), item (i), (a)(2) of the Order for Enforcement of the Income Tax Act or Article 48, paragraph (1), item (i), (a)(2) of the Order for the Enforcement of the Corporation Tax Act: depreciating an asset by applying the rate for its useful life to its acquisition cost less the depreciation already deducted, so that the depreciation falls each year by a fixed proportion.
Short name set inArticle 4, paragraph (1)· applies only in this provision and in Article 4, paragraph (2)
former straight-line methodmachine translation
「旧定額法」
In Article 4, the former straight-line method, used for assets acquired on or before 31 March 2007, as defined in Article 120, paragraph (1), item (i), (a)(1) of the Order for Enforcement of the Income Tax Act or Article 48, paragraph (1), item (i), (a)(1) of the Order for the Enforcement of the Corporation Tax Act: depreciating an asset by applying the rate for its useful life to its acquisition cost less its residual value (残存価額), so that the depreciation is the same each year.
Short name set inArticle 4, paragraph (1)· applies only in this provision and in Article 4, paragraph (2)
straight-line methodmachine translation
「定額法」
In Article 5, the straight-line method as defined in Article 120-2, paragraph (1), item (i), (a)(1) of the Order for Enforcement of the Income Tax Act or Article 48-2, paragraph (1), item (i), (a)(1) of the Order for the Enforcement of the Corporation Tax Act: depreciating an asset by applying the rate for its useful life to its acquisition cost, so that the depreciation is the same each year.
Defined inArticle 5, paragraph (1), item (i)· applies only in this provision and in Article 5, paragraph (2)
declining-balance methodmachine translation
「定率法」
In Article 5, the declining-balance method as defined in Article 120-2, paragraph (1), item (i), (a)(2) of the Order for Enforcement of the Income Tax Act or Article 48-2, paragraph (1), item (i), (a)(2) of the Order for the Enforcement of the Corporation Tax Act: depreciating an asset by applying the rate for its useful life to its acquisition cost less the depreciation already deducted, so that the depreciation falls each year by a fixed proportion, and, once that amount falls below the guaranteed depreciation amount (償却保証額), applying the revised depreciation rate to the revised acquisition cost (改定取得価額) so that it stays the same each year.
Defined inArticle 5, paragraph (1), item (ii)· applies only in this provision and in Article 5, paragraphs (2) and (4)
applicable business yearmachine translation
「適用年度」
In Article 5, paragraph (3), a corporation's business year of less than one year referred to in paragraph (2), other than one to which paragraph (3) has itself been applied, whose acquisition cost (取得価額) under the declining-balance method the corporation may keep using for the business years that begin within one year after it ends, where the period from its start to that business year's end is not more than one year.
Short name set inArticle 5, paragraph (3)· applies only in this paragraph
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.