第百三十二条（年の中途で業務の用に供した減価償却資産等の償却費の特例）
Article 132Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put to Business Use in the Middle of the Year
If a Depreciable Asset that a Resident holds (excluding the Depreciable Assets set forth in Article 120, paragraph (1), item (vi) and Article 120-2, paragraph (1), item (vi) (Depreciation Methods for Depreciable Assets)) comes to fall under a case set forth in one of the following items, the amount to be included in necessary expenses as the depreciation allowance of that asset in calculating the amount of real property income, the amount of business income, the amount of timber income or the amount of miscellaneous income for the year that includes the day on which it came to fall under that case is, notwithstanding the provisions of the preceding Article, the amount specified in the relevant item.
居住者の有する減価償却資産（第百二十条第一項第六号及び第百二十条の二第一項第六号（減価償却資産の償却の方法）に掲げる減価償却資産を除く。）が次の各号に掲げる場合に該当することとなつたときは、当該資産の償却費としてその該当することとなつた日の属する年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入する金額は、前条の規定にかかわらず、当該各号に定める金額とする。
in the case where the asset is put to use in the middle of the year for business that is to generate real property income, business income, timber income or miscellaneous income (excluding a case that falls under the case set forth in the following item): the amount specified in each of the following according to the following categories of assets;
当該資産が年の中途において不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供された場合（次号に掲げる場合に該当する場合を除く。） 次に掲げる資産の区分に応じそれぞれ次に定める金額
a Depreciable Asset for which the former straight-line method, former declining-balance method, straight-line method, declining-balance method or replacement method has been adopted as the method of depreciation to be followed (for one for which the replacement method has been adopted, excluding one that falls under a new asset prescribed in Article 121, paragraph (2), item (ii) (Special Provisions on Method of Depreciation for Replacement Assets); the same applies in (a) of the following item and in item (iii), (a)): the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by twelve, and multiplying the result by the number of months in the period from the day on which it was put to use for that business to December 31 of that year (or, if that person died or started an Absence From Japan in the middle of the year, the day of that death or of the start of that Absence From Japan; the same applies hereinafter in this paragraph);
a Depreciable Asset for which the former Units-of-production Method, the Units-of-production Method or the Units-of-production Method, etc. has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by the quantity extracted or quantity injected in that year in the mining area or storage area to which the asset belongs, and multiplying the result by the quantity extracted or quantity injected in that mining area or storage area during the period from the day on which it was put to use for that business to December 31 of that year;
a Depreciable Asset for which the method of depreciation prescribed in Article 120-3, paragraph (1) (Special Methods of Depreciation of Depreciable Assets) that has been approved by the competent district director with jurisdiction over the place for tax payment has been adopted as the method of depreciation to be followed: the amount calculated in accordance with the provisions of (a) or (b), according to which of the methods of depreciation prescribed in (a) or (b) the approved method of depreciation resembles;
そのよるべき償却の方法として第百二十条の三第一項（減価償却資産の特別な償却の方法）に規定する納税地の所轄税務署長の承認を受けた償却の方法を採用している減価償却資産 当該承認を受けた償却の方法がイ又はロに規定する償却の方法のいずれに類するかに応じイ又はロの規定に準じて計算した金額
in the case where the asset is put to a use other than the business set forth in the preceding item in the middle of the year: the amount specified in each of the following according to the following categories of assets;
当該資産が年の中途において前号に規定する業務の用以外の用に供された場合 次に掲げる資産の区分に応じそれぞれ次に定める金額
a Depreciable Asset for which the former straight-line method, former declining-balance method, straight-line method, declining-balance method or replacement method has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by twelve, and multiplying the result by the number of months in the period from January 1 of that year (or, if the asset was put to use for that business in the middle of the year, the day on which it was put to use for that business; the same applies hereinafter in this paragraph) to the day on which it was put to a use other than that business;
a Depreciable Asset for which the former Units-of-production Method, the Units-of-production Method or the Units-of-production Method, etc. has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by the quantity extracted or quantity injected in that year in the mining area or storage area to which the asset belongs, and multiplying the result by the quantity extracted or quantity injected in that mining area or storage area during the period from January 1 of that year to the day on which it was put to a use other than that business;
a Depreciable Asset for which the method of depreciation prescribed in Article 120-3, paragraph (1) that has been approved by the competent district director with jurisdiction over the place for tax payment has been adopted as the method of depreciation to be followed: the amount calculated in accordance with the provisions of (a) or (b), according to which of the methods of depreciation prescribed in (a) or (b) the approved method of depreciation resembles;
そのよるべき償却の方法として第百二十条の三第一項に規定する納税地の所轄税務署長の承認を受けた償却の方法を採用している減価償却資産 当該承認を受けた償却の方法がイ又はロに規定する償却の方法のいずれに類するかに応じイ又はロの規定に準じて計算した金額
in the case where the Resident who holds the asset dies or makes an Absence From Japan in the middle of the year (excluding a case that falls under a case set forth in the preceding two items): the amount specified in each of the following according to the following categories of assets.
当該資産を有する居住者が年の中途において死亡し又は出国をする場合（前二号に掲げる場合に該当する場合を除く。） 次に掲げる資産の区分に応じそれぞれ次に定める金額
a Depreciable Asset for which the former straight-line method, former declining-balance method, straight-line method, declining-balance method or replacement method has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by twelve, and multiplying the result by the number of months in the period from January 1 of that year to the day of that death or Absence From Japan;
a Depreciable Asset for which the former Units-of-production Method, the Units-of-production Method or the Units-of-production Method, etc. has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by the quantity extracted or quantity injected in that year in the mining area or storage area to which the asset belongs, and multiplying the result by the quantity extracted or quantity injected in that mining area or storage area during the period from January 1 of that year to the day of that death or Absence From Japan;
a Depreciable Asset for which the method of depreciation prescribed in Article 120-3, paragraph (1) that has been approved by the competent district director with jurisdiction over the place for tax payment has been adopted as the method of depreciation to be followed: the amount calculated in accordance with the provisions of (a) or (b), according to which of the methods of depreciation prescribed in (a) or (b) the approved method of depreciation resembles.
そのよるべき償却の方法として第百二十条の三第一項に規定する納税地の所轄税務署長の承認を受けた償却の方法を採用している減価償却資産 当該承認を受けた償却の方法がイ又はロに規定する償却の方法のいずれに類するかに応じイ又はロの規定に準じて計算した金額
The number of months in each item of the preceding paragraph is to be calculated according to the calendar, and where a fraction of less than one month arises, it is to be treated as one month.
前項各号の月数は、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。
第百三十三条（通常の使用時間を超えて使用される機械及び装置の償却費の特例）
Article 133Special Provisions on Depreciation Allowance for Machinery and Equipment Used Beyond Normal Hours of Use
Where the hours of use of machinery and equipment that a Resident who submits a Blue Return holds (limited to those for which the former straight-line method, former declining-balance method, straight-line method or declining-balance method has been adopted as the method of depreciation to be followed) exceed the average hours of use of that machinery and equipment under the normal economic conditions of the Resident's business that is to generate real property income, business income or timber income, and the Resident has submitted to the competent district director with jurisdiction over the place for tax payment, by the Filing Deadline for income tax for that year, a document stating that the Resident intends to treat as the amount of the depreciation allowance of that machinery and equipment for that year the sum of the amount of the depreciation allowance of that machinery and equipment for that year and the amount calculated by multiplying that amount of depreciation allowance by the additional depreciation ratio calculated, as provided by Ministry of Finance Order, as corresponding to the degree of wear and tear from use beyond that average hours of use of that machinery and equipment, and other particulars specified by Ministry of Finance Order, and retains documents certifying that the machinery and equipment was used beyond those average hours of use, the amount to be included in necessary expenses as the depreciation allowance of that machinery and equipment in calculating the amount of real property income, amount of business income or amount of timber income for that year is, notwithstanding the provisions of the preceding two Articles, that sum; provided, however, that this does not apply where that additional depreciation ratio is less than 10 percent.
青色申告書を提出する居住者が、その有する機械及び装置（そのよるべき償却の方法として旧定額法、旧定率法、定額法又は定率法を採用しているものに限る。）の使用時間がその者の行う不動産所得、事業所得又は山林所得を生ずべき業務の通常の経済事情における当該機械及び装置の平均的な使用時間を超える場合において、当該機械及び装置の当該年分の償却費の額と当該償却費の額に当該機械及び装置の当該平均的な使用時間を超えて使用することによる損耗の程度に応ずるものとして財務省令で定めるところにより計算した増加償却割合を乗じて計算した金額との合計額をもつて当該機械及び装置の当該年分の償却費の額としようとする旨その他財務省令で定める事項を記載した書類を、当該年分の所得税に係る確定申告期限までに、納税地の所轄税務署長に提出し、かつ、当該平均的な使用時間を超えて使用したことを証する書類を保存しているときは、当該機械及び装置の償却費として当該年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入する金額は、前二条の規定にかかわらず、当該合計額とする。ただし、当該増加償却割合が百分の十に満たない場合は、この限りでない。
定義第百二十条第一項・この款の中だけ
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）の規定による減価償却資産の償却費
わかりやすく言うと
居住者が持つ減価償却資産について、選んだ償却の方法などに基づいて計算し、不動産所得、事業所得、山林所得又は雑所得の計算で必要経費に入れる金額のことです（所得税法第四十九条第一項）。
定義第百二十条第一項第一号イ（２）・この目及び第二編第一章第四節第四款第三目の中だけ
当該減価償却資産の取得価額（第二年目以後の償却の場合にあつては、当該取得価額から既に償却費として各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額を控除した金額）にその償却費が毎年一定の割合で逓減するように当該資産の耐用年数に応じた償却率を乗じて計算した金額を各年分の償却費として償却する方法
わかりやすく言うと
減価償却資産の取得価額（二年目以後は、すでに償却費として必要経費に入れた金額を引いた残り）に、償却費が毎年一定の割合で減っていくように耐用年数に応じた償却率を掛けた金額を、毎年の償却費とする方法です。
定義第百二十条第一項第三号ハ・この目及び第二編第一章第四節第四款第三目の中だけ
当該鉱業用減価償却資産の取得価額からその残存価額を控除した金額を当該資産の耐用年数（当該資産の属する鉱区の採掘予定年数がその耐用年数より短い場合には、当該鉱区の採掘予定年数）の期間内における当該資産の属する鉱区の採掘予定数量で除して計算した一定単位当たりの金額に各年における当該鉱区の採掘数量を乗じて計算した金額をその年分の償却費として償却する方法
わかりやすく言うと
鉱業用減価償却資産の取得価額から残存価額を引いた金額を、耐用年数（鉱区の採掘予定年数のほうが短ければその年数）の間の鉱区の採掘予定数量で割って一定単位当たりの金額を出し、各年の採掘数量を掛けた金額を、その年の償却費とする方法です。
定義第百二十条の二第一項第三号イ（２）・この目及び第二編第一章第四節第四款第三目の中だけ
当該鉱業用減価償却資産の取得価額を当該資産の耐用年数（当該資産の属する鉱区の採掘予定年数がその耐用年数より短い場合には、当該鉱区の採掘予定年数）の期間内における当該資産の属する鉱区の採掘予定数量で除して計算した一定単位当たりの金額に各年における当該鉱区の採掘数量を乗じて計算した金額をその年分の償却費として償却する方法
わかりやすく言うと
鉱業用減価償却資産の取得価額を、耐用年数（鉱区の採掘予定年数のほうが短いときはその年数）の期間内の鉱区の採掘予定数量で割った一定単位当たりの金額に、各年の鉱区の採掘数量を掛けた金額を、その年分の償却費として償却する方法です。
定義第百二十条の二第一項第五号ロ・この目及び第二編第一章第四節第四款第三目の中だけ
当該鉱業権又は貯留権の取得価額をこれらの資産の耐用年数（これらの資産の属する鉱区又は貯留区域の採掘予定年数又は注入予定年数がその耐用年数より短い場合には、当該鉱区又は貯留区域の採掘予定年数又は注入予定年数）の期間内におけるこれらの資産の属する鉱区又は貯留区域の採掘予定数量又は注入予定数量で除して計算した一定単位当たりの金額に各年における当該鉱区又は貯留区域の採掘数量又は注入数量を乗じて計算した金額をその年分の償却費として償却する方法
わかりやすく言うと
鉱業権又は貯留権の取得価額を、耐用年数（採掘予定年数又は注入予定年数のほうが短いときはその年数）の期間内の鉱区又は貯留区域の採掘予定数量又は注入予定数量で割った一定単位当たりの金額に、各年の採掘数量又は注入数量を掛けた金額を、その年分の償却費とする方法です。
略称規定第百二十一条第四項・この規定及び第百二十一条第五項及び第百三十二条第一項の中だけ
第一項の承認を受けようとする居住者は、第二項に規定する取替法（次項及び第百三十二条第一項（年の中途で業務の用に供した減価償却資産等の償却費の特例）において「取替法」という。）を採用しようとする年の三月十五日までに…
わかりやすく言うと
取替資産の償却の方法の一つで、取得価額の百分の五十に達するまで旧定額法などその採用している方法で計算した金額と、使用に耐えなくなって種類と品質が同じ新しい資産と取り替えた場合のその新しい資産の取得価額との合計額を、各年分の償却費とする方法です（第百二十一条第二項）。
税務署長
国税庁の地方支分部局である国税局の事務の一部を分掌するため各地に置かれる税務署の長です（財務省設置法第二十四条）。納税者が通常相対する機関で、所得税の確定申告書は税務署長に提出し（所得税法第百二十条第一項）、更正・決定や国税の徴収は現在の納税地を所轄する税務署長が行います（国税通則法第三十条・第四十三条）。税務署長の処分に不服がある者は、その税務署長に対する再調査の請求か、国税不服審判所長に対する審査請求のいずれかを選べます（同法第七十五条第一項第一号）。ただし、調査が国税局又は国税庁の職員によってされた旨の記載がある書面で通知された処分は、国税局長又は国税庁長官がしたものとみなされ、国税庁長官がしたものとみなされた処分については国税庁長官に対する審査請求のみとなります（同条第二項）。
財務省設置法第24条、国税通則法第30条・第43条・第75条、所得税法第120条を参考にAIが作成。