第六款 少額の減価償却資産等の取得価額の必要経費算入
Subsection 6 Inclusion in Necessary Expenses of Acquisition Price of Small-Amount Depreciable Assets, etc.
Article 138Inclusion in Necessary Expenses of Acquisition Price of Small-Amount Depreciable Assets
With respect to a Depreciable Asset that a Resident has put to use for business that is to generate real property income, business income, timber income or miscellaneous income (excluding those set forth in Article 120, paragraph (1), item (vi) and Article 120-2, paragraph (1), item (vi) (Methods of Depreciation of Depreciable Assets)) whose acquisition price (meaning the price calculated in accordance with the provisions of the items of Article 126, paragraph (1) or paragraph (2) (Acquisition Price of Depreciable Assets); the same applies in paragraph (1) of the following Article) is less than 100,000 yen (excluding one put to use for leasing (excluding leasing conducted as a principal business)), or whose usable period prescribed in Article 181, item (i) (Capital Expenditure) is less than one year, notwithstanding the provisions of Subsection 4 (Depreciation of Depreciable Assets), the amount equivalent to its acquisition price is included in necessary expenses in calculating the Resident's amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for the year in which the Resident put it to use for that business.
居住者が不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供した減価償却資産（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）に掲げるものを除く。）で、取得価額（第百二十六条第一項各号又は第二項（減価償却資産の取得価額）の規定により計算した価額をいう。次条第一項において同じ。）が十万円未満であるもの（貸付け（主要な業務として行われるものを除く。）の用に供したものを除く。）又は第百八十一条第一号（資本的支出）に規定する使用可能期間が一年未満であるものについては、第四款（減価償却資産の償却）の規定にかかわらず、その取得価額に相当する金額を、その者のその業務の用に供した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。
The determination of whether leasing falls under leasing conducted as a principal business prescribed in the preceding paragraph and other matters necessary for the application of the provisions of that paragraph are specified by Ministry of Finance Order.
Article 139Inclusion of Lump-Sum Depreciable Assets in Necessary Expenses
With respect to a Depreciable Asset that a Resident has put to use for business that is to generate real property income, business income, timber income or miscellaneous income and whose acquisition price is less than 200,000 yen (excluding those set forth in Article 120, paragraph (1), item (vi) and Article 120-2, paragraph (1), item (vi) (Methods of Depreciation of Depreciable Assets) and those to which the provisions of paragraph (1) of the preceding Article apply; hereinafter in this paragraph referred to as "covered assets"), where the Resident has chosen the method of treating the sum of the acquisition prices of the whole, or of a specified part, of those covered assets (excluding those put to use for leasing (excluding leasing conducted as a principal business)) bundled together (hereinafter in this paragraph and the following paragraph referred to as "lump-sum Depreciable Assets") as the amount of expenses for each year of the three years beginning with the year in which they were put to use for that business, the amount to be included in necessary expenses for those lump-sum Depreciable Assets in calculating the amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for each of those years is, notwithstanding the provisions of Subsection 4 (Depreciation of Depreciable Assets), the amount calculated by dividing the sum of the acquisition prices of those lump-sum Depreciable Assets (referred to in the following two paragraphs as the "amount subject to lump-sum depreciation") by three.
居住者が不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供した減価償却資産で取得価額が二十万円未満であるもの（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）に掲げるもの並びに前条第一項の規定の適用があるものを除く。以下この項において「対象資産」という。）については、その居住者が当該対象資産（貸付け（主要な業務として行われるものを除く。）の用に供したものを除く。）の全部又は特定の一部を一括したもの（以下この項及び次項において「一括償却資産」という。）の取得価額の合計額をその業務の用に供した年以後三年間の各年の費用の額とする方法を選択したときは、第四款（減価償却資産の償却）の規定にかかわらず、当該一括償却資産につき当該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する金額は、当該一括償却資産の取得価額の合計額（次項及び第三項において「一括償却対象額」という。）を三で除して計算した金額とする。
The provisions of the preceding paragraph apply only where a document stating the amount subject to lump-sum depreciation is attached to the Tax Return for the year that includes the day on which the lump-sum depreciable assets were put to use for business, and the documents pertaining to its calculation are retained.
A Resident who has, in that year, an amount included in necessary expenses with respect to the amount subject to lump-sum depreciation must attach to the Tax Return for that year a detailed statement concerning the calculation of the amount to be included in necessary expenses under the provisions of paragraph (1).
In addition to what is provided for in the preceding two paragraphs, the determination of whether leasing falls under leasing conducted as a principal business prescribed in paragraph (1) and other matters necessary for the application of the provisions of that paragraph are specified by Ministry of Finance Order.
第百三十九条の二（繰延資産となる費用のうち少額のものの必要経費算入）
Article 139-2Inclusion in Necessary Expenses of Small-Amount Expenses That Become Deferred Assets
With respect to the expenses set forth in Article 7, paragraph (1), item (iii) (Scope of Deferred Assets) that a Resident pays, where the amount paid is less than 200,000 yen, notwithstanding the provisions of the preceding Subsection (Depreciation of Deferred Assets), the amount equivalent to the amount paid is included in necessary expenses in calculating the Resident's amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for the year that includes the day of payment.
居住者が支出する第七条第一項第三号（繰延資産の範囲）に掲げる費用のうちその支出する金額が二十万円未満であるものについては、前款（繰延資産の償却）の規定にかかわらず、その支出する金額に相当する金額を、その者のその支出する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。
第七款 資産損失
Subsection 7 Losses on Assets
Article 140Scope of Assets Equivalent to Fixed Assets
The assets specified by Cabinet Order prescribed in Article 51, paragraph (1) (Inclusion of Losses on Assets in Necessary Expenses) of the Act are the portion not yet included in necessary expenses of Deferred Assets pertaining to business that is to generate real property income, business income or timber income.
法第五十一条第一項（資産損失の必要経費算入）に規定する政令で定める資産は、不動産所得、事業所得又は山林所得を生ずべき事業に係る繰延資産のうちまだ必要経費に算入されていない部分とする。
Article 141Grounds for Losses to Be Included in Necessary Expenses
The grounds specified by Cabinet Order prescribed in Article 51, paragraph (2) (Inclusion of Losses on Assets in Necessary Expenses) of the Act are the following grounds that have arisen in the course of conducting a business that gives rise to real property income, business income, or timber income.
法第五十一条第二項（資産損失の必要経費算入）に規定する政令で定める事由は、次に掲げる事由で不動産所得、事業所得又は山林所得を生ずべき事業の遂行上生じたものとする。
Revenue has been reduced due to the return of, or a discount on, products sold (including acts similar to these);
販売した商品の返戻又は値引き（これらに類する行為を含む。）により収入金額が減少することとなつたこと。
It has become impossible to exercise all or part of a right of reimbursement accompanying the performance of a guarantee obligation;
保証債務の履行に伴う求償権の全部又は一部を行使することができないこととなつたこと。
An economic result arising from a void act included among the events that formed the basis for calculating the amount of real property income, amount of business income, or amount of timber income has been lost on the basis of the voidness of that act, or an act that may be rescinded and that was included among those events has been rescinded.
不動産所得の金額、事業所得の金額若しくは山林所得の金額の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われ、又はその事実のうちに含まれていた取り消すことのできる行為が取り消されたこと。
Article 142Amount of Losses on Assets Included in Necessary Expenses
The value of an asset set out in each of the following items, which serves as the basis for calculating the amount of losses prescribed in Article 51, paragraph (1), (3), or (4) (Inclusion of Losses on Assets in Necessary Expenses) of the Act that have arisen with respect to that asset, is the amount set out in that item.
Fixed Assets: the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of Article 38, paragraph (1) or (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act were applied;
Timberland: the amount of planting costs, expenses required for acquisition, management costs, and other expenses required for the cultivation of that timberland that were paid by the date on which the loss arose;
山林 当該損失の生じた日までに支出したその山林の植林費、取得に要した費用、管理費その他その山林の育成に要した費用の額
Deferred Assets: the amount obtained by deducting, from the amount of the Deferred Asset, the cumulative amount of the amounts that are included in necessary expenses, as the depreciation allowance for it pursuant to Article 50 (Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods) of the Act, in calculating the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income for each year on or before the year that includes the date on which the loss arose.
繰延資産 その繰延資産の額からその償却費として法第五十条（繰延資産の償却費の計算及びその償却の方法）の規定により当該損失の生じた日の属する年分以前の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る金額の累積額を控除した金額
第百四十三条（昭和二十七年十二月三十一日以前に取得した資産の損失の金額の特例）
Article 143Special Provisions on the Amount of Losses on Assets Acquired on or Before December 31, 1952
The value of an asset set out in each of the following items, which serves as the basis for calculating the amount of losses prescribed in Article 51, paragraph (1), (3), or (4) (Inclusion of Losses on Assets in Necessary Expenses) of the Act that have arisen with respect to that asset, is, notwithstanding the provisions of items (i) and (ii) of the preceding Article, the amount set out in that item.
Fixed Assets that have been owned continuously since on or before December 31, 1952: the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of Article 61, paragraph (2) or (3) (Acquisition Cost of Assets Acquired on or Before December 31, 1952) of the Act were applied;
Timberland that has been owned continuously since on or before December 31, 1952: the sum of the amount equivalent to the value of that timberland on January 1, 1953, calculated pursuant to Article 171 (Acquisition Cost of Timberland Acquired on or Before December 31, 1952), and the amount of management costs and other expenses required for the cultivation of that timberland that were paid between that date and the date on which the loss arose.
昭和二十七年十二月三十一日以前から引き続き所有していた山林 第百七十一条（昭和二十七年十二月三十一日以前に取得した山林の取得費）の規定により計算したその山林の昭和二十八年一月一日における価額に相当する金額と同日から当該損失の生じた日までの間に支出した管理費その他その山林の育成に要した費用の額との合計額
第八款 引当金
Subsection 8 Reserves
第一目 貸倒引当金
Division 1 Bad Debt Reserves
第百四十四条（個別評価貸金等に係る貸倒引当金勘定への繰入限度額）
Article 144Transfer Limits to Reserve Accounts for Bad Debts for Individually Assessed Loans or Other Claims
The events specified by Cabinet Order prescribed in Article 52, paragraph (1) (Bad Debt Reserves) of the Act are the events set out in the following items, and the amount calculated as provided by Cabinet Order prescribed in that paragraph is the amount specified in each of the following items for the category of events set out in that item.
The event that, for lendings and other claims (meaning lendings and other claims prescribed in Article 52, paragraph (1) of the Act; the same applies hereinafter in this Article) that a Resident prescribed in that paragraph holds on December 31 of that year (where the Resident dies in the course of the year, at the time of death; the same applies hereinafter in this paragraph), repayment has been deferred, or is to be made in installments, on the basis of any of the following grounds that have arisen with respect to the debtor pertaining to those lendings and other claims: the amount of those lendings and other claims other than the amount that is to be repaid by the day on which five years elapse from January 1 of the year following the year that includes the date on which those grounds arose (excluding the amount of a portion for which collection or repayment (hereinafter in this paragraph referred to as "collection, etc.") is found to be expected through the exercise of a security interest or otherwise):
a decision to authorize a reorganization plan;
更生計画認可の決定
a decision to authorize a rehabilitation plan;
再生計画認可の決定
a decision to authorize an arrangement in special liquidation;
特別清算に係る協定の認可の決定
the occurrence of an event prescribed in Article 24-2, paragraph (1) (Events Equivalent to a Decision to Authorize a Rehabilitation Plan, etc.) of the Order for the Enforcement of the Corporation Tax Act;
法人税法施行令第二十四条の二第一項（再生計画認可の決定に準ずる事実等）に規定する事実が生じたこと。
grounds specified by Ministry of Finance Order as equivalent to the grounds set out in (a) through (c);
イからハまでに掲げる事由に準ずるものとして財務省令で定める事由
The event that, with regard to the debtor pertaining to lendings and other claims that a Resident prescribed in Article 52, paragraph (1) of the Act holds on December 31 of that year, collection, etc. of part of the amount of those lendings and other claims is found not to be expected due to a state of insolvency having continued for a considerable period and there being no prospect of improvement in the business the debtor conducts, great damage having arisen from a Disaster, a sudden change in economic conditions, or the like, or other grounds (excluding the case where the event set out in the preceding item has arisen with respect to those lendings and other claims): the amount equivalent to that part of the amount;
The event that the following grounds have arisen with respect to the debtor pertaining to lendings and other claims that a Resident prescribed in Article 52, paragraph (1) of the Act holds on December 31 of that year (excluding the case where the event set out in item (i) has arisen with respect to those lendings and other claims, and the case where the provisions of that paragraph have been applied because the event set out in the preceding item has arisen): the amount equivalent to 50 percent of the amount of those lendings and other claims (excluding, from that amount, the amount of the portion that is not substantially regarded as a claim because there is an amount received from that debtor, and the amount of the portion for which collection, etc. is found to be expected through the exercise of a security interest, the performance of a guarantee obligation by a financial institution or guarantee agency, or otherwise):
a petition for commencement of reorganization proceedings;
更生手続開始の申立て
a petition for commencement of rehabilitation proceedings;
再生手続開始の申立て
a petition to commence bankruptcy proceedings;
破産手続開始の申立て
a petition for commencement of special liquidation;
特別清算開始の申立て
grounds specified by Ministry of Finance Order as equivalent to the grounds set out in (a) through (d);
イからニまでに掲げる事由に準ずるものとして財務省令で定める事由
the event that, owing to long-term default in the performance of obligations by a foreign government, central bank or local government that is the debtor with respect to the lendings and other claims held, as of December 31 of that year, by a Resident referred to in Article 52, paragraph (1) of the Act, the economic value of those lendings and other claims has significantly decreased and it is found to be extremely difficult to receive repayment: the amount equivalent to 50 percent of the amount of those lendings and other claims (excluding, out of the amount of those lendings and other claims, the amount of the portion that is not substantially regarded as a claim because of amounts received from those persons and the amount of the portion for which collection, etc. is found to be expected through performance of a guarantee obligation or otherwise).
Even where the events set forth in the items of the preceding paragraph have occurred with respect to lendings and other claims held by a Resident, if documents certifying that those events have occurred and other documents specified by Ministry of Finance Order have not been retained, those events are deemed not to have occurred for the purpose of the application of the provisions of that paragraph to those lendings and other claims.
Even where the documents prescribed in the preceding paragraph have not been retained, if the district director finds that there were unavoidable circumstances for the failure to retain those documents, the district director may refrain from applying the provisions of that paragraph to the amount pertaining to the lendings and other claims for which the documents were not retained.
定義第百三十八条第一項・この規定及び第百三十九条第一項の中だけ
第百二十六条第一項各号又は第二項（減価償却資産の取得価額）の規定により計算した価額
わかりやすく言うと
減価償却資産の取得価額で、購入したものは購入の代価と業務に使うために直接要した費用の合計、自分で建設したものは原材料費・労務費・経費などの合計というように、取得の仕方に応じて第百二十六条第一項各号又は第二項で計算した額のことです。
略称規定第百三十九条第一項・この規定及び第百三十九条第二項及び第三項の中だけ
…当該一括償却資産につき当該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する金額は、当該一括償却資産の取得価額の合計額（次項及び第三項において「一括償却対象額」という。）を三で除して計算し…
わかりやすく言うと
一括償却資産（業務に使う取得価額二十万円未満の減価償却資産（一定のものを除きます）のうち、まとめて三年間の各年の費用とする方法を選んだもの）の取得価額の合計額のことです。その三分の一ずつを、その三年間の各年の必要経費に入れます。
略称規定第百三十九条第一項・この項及び第百三十九条第二項の中だけ
…その居住者が当該対象資産（貸付け（主要な業務として行われるものを除く。）の用に供したものを除く。）の全部又は特定の一部を一括したもの（以下この項及び次項において「一括償却資産」という。）の取得価額の合計額をその業務の用に供した年以後三年…
わかりやすく言うと
不動産所得、事業所得、山林所得又は雑所得を生む業務に使う、取得価額二十万円未満の減価償却資産（一定のものを除きます）の全部又は特定の一部をまとめたもので、その取得価額の合計額を使い始めた年から三年間の各年の費用とする方法を選んだもののことです。
略称規定第百三十九条第一項・この項の中だけ
居住者が不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供した減価償却資産で取得価額が二十万円未満であるもの（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）に掲げるもの並びに前条第一項の規定の…
わかりやすく言うと
居住者が不動産所得、事業所得、山林所得又は雑所得を生ずべき業務に使った減価償却資産で、取得価額が二十万円未満のもののことです。ただし、国外リース資産、リース資産と、前条第一項により取得価額の全額をその年の必要経費に入れるものは除きます。
略称規定第百四十四条第一項第一号・この項の中だけ
…又は賦払により弁済されること 当該貸金等の額のうち当該事由が生じた日の属する年の翌年一月一日から五年を経過する日までに弁済されることとなつている金額以外の金額（担保権の実行その他によりその取立て又は弁済（以下この項において「取立て等」と…
わかりやすく言うと
貸金等の取立て又は弁済のことです。
定義第百四十四条第一項第一号・この条の中だけ
同条第一項に規定する貸金等
わかりやすく言うと
不動産所得、事業所得又は山林所得を生ずべき事業を営む居住者が持つ売掛金、貸付金、前渡金その他これらに準ずる金銭債権（債券に表示されるべきものを除く）で、その事業の遂行上生じたものです（所得税法第五十二条第一項）。
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。
取消し
取り消すことができるとされた法律行為（契約の申込みや承諾の意思表示など）を、さかのぼってなかったものにすることです。重要な錯誤による意思表示（行為の基礎とした事情についての錯誤は、その事情が基礎とされていることが表示されていたときに限り取り消すことができ、自分の重大な過失による錯誤のときは原則としてできません。民法第九十五条）、詐欺・強迫による意思表示（第三者が詐欺を行ったときは、相手方がそれを知り、又は知ることができたときに限ります。同法第九十六条）、未成年者が法定代理人の同意を得ずにした法律行為（同法第五条第二項）などが取り消すことができるものです。取り消された行為は、初めから無効であったものとみなされます（同法第百二十一条）。取り消すことができるのは、その意思表示をした者やその代理人、承継人、同意をすることができる者に限られます（同法第百二十条）。取消権は、追認をすることができる時、つまり錯誤や詐欺などの状況がなくなり、取り消せることを知った時から五年、行為の時から二十年を過ぎると、時効によって消滅します（同法第百二十四条・第百二十六条）。追認をすれば、それ以後は取り消すことができず、追認をすることができる時以後に、異議をとどめずに履行をしたり履行を請求したりすると、追認をしたものとみなされます（同法第百二十二条・第百二十五条）。消費者契約法は、事業者が勧誘の際に重要事項について事実と異なることを告げ、消費者がそれを事実と誤認して契約した場合など、独自の取消しを定め（消費者契約法第四条第一項第一号）、その多くについて、追認をすることができる時から一年、契約の締結の時から五年という短い期間を定めています（同法第七条第一項）。
民法第5条・第95条・第96条・第120条・第121条・第122条・第124条・第125条・第126条、消費者契約法第4条・第7条を参考にAIが作成。
無効
初めから法律上の効力がないことです。無効な行為は、追認しても効力を生じず、無効であることを知って追認したときは新たな行為をしたものとみなされます（民法第百十九条）。公の秩序又は善良の風俗に反する法律行為は無効です（同法第九十条）。また、一方を守るための法律の中には、その保護を失わせる定めを無効とするものがあります。借地権の存続期間や更新についての借地借家法の定めに反する特約で借地人に不利なもの（借地借家法第九条）、事業者の債務不履行により消費者に生じた損害を賠償する責任の全部を免除する消費者契約の条項（消費者契約法第八条第一項第一号）、労働基準法で定める基準に達しない労働条件を定める労働契約の部分（労働基準法第十三条。無効となった部分は同法の基準によります）がその例です。
民法第90条・第119条、借地借家法第9条、消費者契約法第8条、労働基準法第13条を参考にAIが作成。