Article 6Scope of Depreciable Assets
Assets specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xix) (Definitions) of the Act are, among assets other than Inventory, Securities, and Deferred Assets, the following (excluding those whose value does not decrease with the passage of time):
法第二条第一項第十九号（定義）に規定する政令で定める資産は、棚卸資産、有価証券及び繰延資産以外の資産のうち次に掲げるもの（時の経過によりその価値の減少しないものを除く。）とする。
buildings and associated facilities (meaning heating and cooling equipment, lighting equipment, ventilation equipment, elevators, and other facilities associated with a building);
建物及びその附属設備（暖冷房設備、照明設備、通風設備、昇降機その他建物に附属する設備をいう。）
structures (meaning docks, bridges, quays, piers, tracks, reservoirs, mine shafts, chimneys, and other civil engineering facilities or works fixed to land);
構築物（ドック、橋、岸壁、桟橋、軌道、貯水池、坑道、煙突その他土地に定着する土木設備又は工作物をいう。）
machinery and equipment;
機械及び装置
a vessel;
船舶
aircraft;
航空機
vehicles and transport equipment;
車両及び運搬具
tools, appliances, and fixtures (including living things used for ornamental, entertainment, or similar purposes);
工具、器具及び備品（観賞用、興行用その他これらに準ずる用に供する生物を含む。）
the following intangible Fixed Assets:
次に掲げる無形固定資産
mining rights (including mining leasehold rights, quarrying rights, and other rights to excavate or collect earth and stone (excluding the intangible Fixed Assets listed in (b)));
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（ロに掲げる無形固定資産を除く。）を含む。）
storage rights (including trial drilling rights prescribed in Article 2, paragraph (8) (Definitions) of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024));
貯留権（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含む。）
fishing rights (including rights of entry to fisheries);
漁業権（入漁権を含む。）
dam use rights;
ダム使用権
water rights;
水利権
patent rights;
特許権
utility model rights;
実用新案権
design rights;
意匠権
trademark rights;
商標権
software;
ソフトウエア
breeder's rights;
育成者権
tree harvesting rights;
樹木採取権
fishing port water surface facility operating rights;
漁港水面施設運営権
goodwill;
営業権
exclusive siding use rights (meaning the right to exclusively use a railway or track by bearing, for a person that operates a railway business prescribed in Article 2, paragraph (1) (Definitions) of the Railway Business Act (Act No. 92 of 1986) or a transport business conducted by laying a track prescribed in Article 1, paragraph (1) (Scope of Application of the Act on Rail Tracks) of the Act on Rail Tracks (Act No. 76 of 1921) (hereinafter in this item referred to as a "railway business operator, etc."), the costs required for laying that railway or track);
専用側線利用権（鉄道事業法（昭和六十一年法律第九十二号）第二条第一項（定義）に規定する鉄道事業又は軌道法（大正十年法律第七十六号）第一条第一項（軌道法の適用対象）に規定する軌道を敷設して行う運輸事業を営む者（以下この号において「鉄道事業者等」という。）に対して鉄道又は軌道の敷設に要する費用を負担し、その鉄道又は軌道を専用する権利をいう。）
railway-track connecting passage facility use rights (meaning the right to use facilities, where a railway business operator, etc. has borne, for another railway business operator, etc., the Japan Railway Construction, Transport and Technology Agency, the Japan Expressway Holding and Debt Repayment Agency, or the State or a local government, the costs required for providing bridges, underground passages, and other facilities necessary for connection with the railways or tracks of that other railway business operator, etc., the Japan Railway Construction, Transport and Technology Agency, or the Japan Expressway Holding and Debt Repayment Agency, or facilities necessary for laying a railway or track);
鉄道軌道連絡通行施設利用権（鉄道事業者等が、他の鉄道事業者等、独立行政法人鉄道建設・運輸施設整備支援機構、独立行政法人日本高速道路保有・債務返済機構又は国若しくは地方公共団体に対して当該他の鉄道事業者等、独立行政法人鉄道建設・運輸施設整備支援機構若しくは独立行政法人日本高速道路保有・債務返済機構の鉄道若しくは軌道との連絡に必要な橋、地下道その他の施設又は鉄道若しくは軌道の敷設に必要な施設を設けるために要する費用を負担し、これらの施設を利用する権利をいう。）
Right to use electricity or gas supply facilities (meaning the right to bear the expenses required for establishing electricity or gas supply facilities (excluding those used for the Specified Gas Pipeline Service Business prescribed in Article 2, paragraph (7) of the Gas Business Act (Act No. 51 of 1954)) for a person who operates the General Power Transmission and Distribution Business prescribed in Article 2, paragraph (1), item (viii) (Definitions) of the Electricity Business Act (Act No. 170 of 1964), the Power Transmission Business prescribed in item (x) of that paragraph, the Power Distribution Business prescribed in item (xi)-2 of that paragraph, or the Power Generation Business prescribed in item (xiv) of that paragraph, or the General Gas Pipeline Service Business prescribed in Article 2, paragraph (5) (Definitions) of the Gas Business Act, and to receive the supply of electricity or gas by using those facilities);
電気ガス供給施設利用権（電気事業法（昭和三十九年法律第百七十号）第二条第一項第八号（定義）に規定する一般送配電事業、同項第十号に規定する送電事業、同項第十一号の二に規定する配電事業若しくは同項第十四号に規定する発電事業又はガス事業法（昭和二十九年法律第五十一号）第二条第五項（定義）に規定する一般ガス導管事業を営む者に対して電気又はガスの供給施設（同条第七項に規定する特定ガス導管事業の用に供するものを除く。）を設けるために要する費用を負担し、その施設を利用して電気又はガスの供給を受ける権利をいう。）
Right to use waterworks facilities (meaning the right to bear the expenses required for establishing waterworks facilities for a water supply utility prescribed in Article 3, paragraph (5) (Definitions of Terms) of the Water Supply Act (Act No. 177 of 1957), and to receive the supply of water by using those facilities);
水道施設利用権（水道法（昭和三十二年法律第百七十七号）第三条第五項（用語の定義）に規定する水道事業者に対して水道施設を設けるために要する費用を負担し、その施設を利用して水の供給を受ける権利をいう。）
Right to use industrial waterworks facilities (meaning the right to bear the expenses required for establishing industrial waterworks facilities for an industrial water supply business operator prescribed in Article 2, paragraph (5) (Definitions) of the Industrial Water Supply Business Act (Act No. 84 of 1958), and to receive the supply of industrial water by using those facilities);
工業用水道施設利用権（工業用水道事業法（昭和三十三年法律第八十四号）第二条第五項（定義）に規定する工業用水道事業者に対して工業用水道施設を設けるために要する費用を負担し、その施設を利用して工業用水の供給を受ける権利をいう。）
Right to use telecommunications facilities (meaning the right to bear the expenses required for installing, for a telecommunications carrier that installs the telecommunications circuit facilities prescribed in Article 9, item (i) (Registration of Telecommunications Business) of the Telecommunications Business Act (Act No. 86 of 1984) and is prescribed in Article 2, item (v) (Definitions) of that Act, for use in the telecommunications business prescribed in item (iv) of that Article, the telecommunications facilities prescribed in item (ii) of that Article, and to receive the provision of the telecommunications services prescribed in item (iii) of that Article by using those facilities (excluding telephone subscription rights and rights equivalent thereto));
電気通信施設利用権（電気通信事業法（昭和五十九年法律第八十六号）第九条第一号（電気通信事業の登録）に規定する電気通信回線設備を設置する同法第二条第五号（定義）に規定する電気通信事業者に対して同条第四号に規定する電気通信事業の用に供する同条第二号に規定する電気通信設備の設置に要する費用を負担し、その設備を利用して同条第三号に規定する電気通信役務の提供を受ける権利（電話加入権及びこれに準ずる権利を除く。）をいう。）
The following living organisms (excluding those that fall under item (vii)):
次に掲げる生物（第七号に掲げるものに該当するものを除く。）
Cattle, horses, pigs, sheep, and goats;
牛、馬、豚、綿羊及びやぎ
Citrus trees, apple trees, grape vines, pear trees, peach trees, cherry trees, loquat trees, chestnut trees, plum trees (ume), persimmon trees, apricot trees, plum trees (sumomo), fig trees, kiwifruit trees, blueberry bushes, and pineapples;
かんきつ樹、りんご樹、ぶどう樹、梨樹、桃樹、桜桃樹、びわ樹、くり樹、梅樹、柿樹、あんず樹、すもも樹、いちじく樹、キウイフルーツ樹、ブルーベリー樹及びパイナップル
Tea plants, olive trees, camellia trees, mulberry trees, kori-yanagi (wicker willow), mitsumata (paper bush), kozo (paper mulberry), moso bamboo, asparagus, ramie, maoran, and hops.
茶樹、オリーブ樹、つばき樹、桑樹、こりやなぎ、みつまた、こうぞ、もう宗竹、アスパラガス、ラミー、まおらん及びホップ
Article 7Scope of Deferred Assets
The expenses specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xx) (Meaning of Deferred Asset) of the Act are, among the expenses spent by an individual (excluding expenses that are to be regarded as the amount required for the acquisition of assets and prepaid expenses), the following:
法第二条第一項第二十号（繰延資産の意義）に規定する政令で定める費用は、個人が支出する費用（資産の取得に要した金額とされるべき費用及び前払費用を除く。）のうち次に掲げるものとする。
Business start-up expenses (meaning expenses specially spent for start-up preparation until the commencement of a business that gives rise to real property income, business income, or timber income);
開業費（不動産所得、事業所得又は山林所得を生ずべき事業を開始するまでの間に開業準備のために特別に支出する費用をいう。）
Development expenses (meaning expenses specially spent for the adoption of new technology or a new business organization, the development of resources, or the opening of markets);
開発費（新たな技術若しくは新たな経営組織の採用、資源の開発又は市場の開拓のために特別に支出する費用をいう。）
In addition to what is listed in the preceding two items, the following expenses, the effect of which extends for one year or more from the date of the expenditure:
前二号に掲げるもののほか、次に掲げる費用で支出の効果がその支出の日以後一年以上に及ぶもの
Expenses spent for the installation or improvement of public facilities or shared facilities from which one receives benefit;
自己が便益を受ける公共的施設又は共同的施設の設置又は改良のために支出する費用
Key money, eviction fees, and other expenses spent for leasing or using assets;
資産を賃借し又は使用するために支出する権利金、立ちのき料その他の費用
Key money and other expenses spent for receiving the provision of services;
役務の提供を受けるために支出する権利金その他の費用
Expenses arising from the gifting of assets used for the advertising of products, etc.;
製品等の広告宣伝の用に供する資産を贈与したことにより生ずる費用
In addition to the expenses listed in (a) through (d), expenses spent for one to receive benefit.
イからニまでに掲げる費用のほか、自己が便益を受けるために支出する費用
The prepaid expenses prescribed in the preceding paragraph means, among the expenses spent by an individual for continuously receiving the provision of services under a certain contract, those corresponding to services not yet provided as of December 31 of the year in which the date of the expenditure falls (in the case of death or Absence From Japan in the middle of the year, at the time of that death or Absence From Japan).
前項に規定する前払費用とは、個人が一定の契約に基づき継続的に役務の提供を受けるために支出する費用のうち、その支出する日の属する年の十二月三十一日（年の中途において死亡し又は出国をした場合には、その死亡又は出国の時）においてまだ提供を受けていない役務に対応するものをいう。
Article 7-2Scope of Fluctuating Income
The income specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xxiii) (Meaning of Fluctuating Income) of the Act is income arising from fishing or the harvesting of laver, income arising from the farming of yellowtail, red sea bream, flounder, oysters, eels, scallops, or pearls (including pearl oysters), income pertaining to remuneration for manuscripts or musical compositions, or income pertaining to royalties for copyrights.
法第二条第一項第二十三号（変動所得の意義）に規定する政令で定める所得は、漁獲若しくはのりの採取から生ずる所得、はまち、まだい、ひらめ、かき、うなぎ、ほたて貝若しくは真珠（真珠貝を含む。）の養殖から生ずる所得、原稿若しくは作曲の報酬に係る所得又は著作権の使用料に係る所得とする。
Article 8Scope of Ad Hoc Income
The income specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xxiv) (Meaning of Ad Hoc Income) of the Act is the following income and other income similar thereto:
法第二条第一項第二十四号（臨時所得の意義）に規定する政令で定める所得は、次に掲げる所得その他これらに類する所得とする。
Income pertaining to contract money received in a lump sum by a professional baseball player or other person who provides services exclusively for a certain person by promising, for a period of three years or more, to provide services for that certain person or not to provide services for any person other than that person, where the amount of that contract money is equal to or more than twice the annual amount of the remuneration for the provision of services under that contract;
職業野球の選手その他一定の者に専属して役務の提供をする者が、三年以上の期間、当該一定の者のために役務を提供し、又はそれ以外の者のために役務を提供しないことを約することにより一時に受ける契約金で、その金額がその契約による役務の提供に対する報酬の年額の二倍に相当する金額以上であるものに係る所得
Income pertaining to a right fee, down payment, or other consideration received in a lump sum by a person who holds real property, rights existing on real property, vessels, aircraft, quarrying rights, mining rights, fishery rights, or industrial property rights or other rights related to technology, or production methods based on special technology, or anything equivalent thereto, by promising, for a period of three years or more, to allow another person (including, where that person is a Nonresident, the place of business or similar place prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act) to use those assets (including establishing superficies, mining lease rights, or other rights pertaining to those assets), where the amount of that consideration is equal to or more than twice the annual amount of the royalties for the use of those assets under that contract (excluding income that falls under capital gains);
不動産、不動産の上に存する権利、船舶、航空機、採石権、鉱業権、漁業権又は工業所有権その他の技術に関する権利若しくは特別の技術による生産方式若しくはこれらに準ずるものを有する者が、三年以上の期間、他人（その者が非居住者である場合の法第百六十一条第一項第一号（国内源泉所得）に規定する事業場等を含む。）にこれらの資産を使用させること（地上権、租鉱権その他の当該資産に係る権利を設定することを含む。）を約することにより一時に受ける権利金、頭金その他の対価で、その金額が当該契約によるこれらの資産の使用料の年額の二倍に相当する金額以上であるものに係る所得（譲渡所得に該当するものを除く。）
Income pertaining to compensation received by a person who has come to suspend, convert, or abolish all or part of operations at a certain place, as compensation for real property income, business income, or miscellaneous income for a period of three years or more pertaining to those operations due to that suspension, conversion, or abolition;
一定の場所における業務の全部又は一部を休止し、転換し又は廃止することとなつた者が、当該休止、転換又は廃止により当該業務に係る三年以上の期間の不動産所得、事業所得又は雑所得の補償として受ける補償金に係る所得
In addition to what is listed in the preceding item, income pertaining to compensation received by a person who has suffered damage from mining damage or other Disaster with respect to all or part of assets used for operations, as compensation for real property income, business income, or miscellaneous income for a period of three years or more pertaining to those operations due to having suffered that damage.
前号に掲げるもののほか、業務の用に供する資産の全部又は一部につき鉱害その他の災害により被害を受けた者が、当該被害を受けたことにより、当該業務に係る三年以上の期間の不動産所得、事業所得又は雑所得の補償として受ける補償金に係る所得
Article 9Scope of Disasters
The Disasters specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xxvii) (Meaning of Disaster) of the Act are Disasters caused by abnormal changes in natural phenomena such as cold damage, snow damage, drought damage, lightning strikes, and volcanic eruptions, abnormal Disasters caused by human action such as mining damage and explosions of explosives, and abnormal Disasters caused by insects, noxious animals, and other living creatures.
法第二条第一項第二十七号（災害の意義）に規定する政令で定める災害は、冷害、雪害、干害、落雷、噴火その他の自然現象の異変による災害及び鉱害、火薬類の爆発その他の人為による異常な災害並びに害虫、害獣その他の生物による異常な災害とする。
略称規定第六条第一項第八号ヨ・この号の中だけ
専用側線利用権（鉄道事業法（昭和六十一年法律第九十二号）第二条第一項（定義）に規定する鉄道事業又は軌道法（大正十年法律第七十六号）第一条第一項（軌道法の適用対象）に規定する軌道を敷設して行う運輸事業を営む者（以下この号において「鉄道事業者…
わかりやすく言うと
鉄道事業法でいう鉄道事業（第一種・第二種・第三種鉄道事業）、又は軌道法でいう軌道を敷設して行う運輸事業を営む者のことです。