第三節 必要経費等の計算
Section 3 Calculation of Necessary Expenses, etc.
第一款 家事関連費等の必要経費不算入等
Subsection 1 Exclusion of Household-Related Expenses, etc. from Necessary Expenses, etc.
Article 21-3
The places specified by Ministry of Finance Order as prescribed in Article 45, paragraph (3), item (i), (b) (Exclusion of Household-Related Expenses from Necessary Expenses) of the Act are the location of the place of domicile or place of residence of the Resident referred to in (b) of that item, or of the office or place of business relating to the business that the Resident carries on, the place where business that generates miscellaneous income is conducted, or any other place equivalent thereto.
法第四十五条第三項第一号ロ（家事関連費等の必要経費不算入等）に規定する財務省令で定める場所は、同号ロの居住者の住所地若しくは居所地又はその営む事業に係る事務所若しくは事業所、雑所得を生ずべき業務を行う場所その他これらに準ずるものの所在地とする。
第一款の二 棚卸資産の評価
Subsection 1-2 Valuation of Inventory
Article 22Matters to Be Stated in a Written Application for Approval of a Special Method of Valuation
The matters specified by Ministry of Finance Order as prescribed in Article 99-2, paragraph (2) (Special Methods of Valuing Inventory) of the Order are the name and domicile (or residence, if there is no domicile in Japan; the same applies hereinafter in this Subsection and Subsection 2) of the person who submits the written application prescribed in that paragraph, and any other matters for reference.
令第九十九条の二第二項（棚卸資産の特別な評価の方法）に規定する財務省令で定める事項は、同項に規定する申請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。以下この款及び第二款において同じ。）その他参考となるべき事項とする。
Article 23Matters to Be Stated in a Written Application for Change of the Method of Valuing Inventory
The matters specified by Ministry of Finance Order as prescribed in Article 101, paragraph (2) (Procedures for Changing the Method of Valuing Inventory) of the Order are the following matters.
令第百一条第二項（棚卸資産の評価の方法の変更手続）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。
the name and domicile of the person who submits the written application prescribed in Article 101, paragraph (2) of the Order;
令第百一条第二項に規定する申請書を提出する者の氏名及び住所
the type of business for which the method of valuation is to be changed, and the classification of Inventory such as goods or products (excluding by-products and scrap), semi-finished goods, work in process (including partially completed construction), principal raw materials, auxiliary raw materials and other Inventory;
その評価の方法を変更しようとする事業の種類並びに商品又は製品（副産物及び作業くずを除く。）、半製品、仕掛品（半成工事を含む。）、主要原材料及び補助原材料その他の棚卸資産の区分
the method of valuation currently in use and the date on which that method of valuation was adopted;
現によつている評価の方法及びその評価の方法を採用した年月日
the new method of valuation to be adopted;
採用しようとする新たな評価の方法
any other matters for reference.
その他参考となるべき事項
第一款の三 有価証券の評価
Subsection 1-3 Valuation of Securities
Article 23-2Acquisition Price of Shares, etc. Acquired Through a Merger
The relationship specified by Ministry of Finance Order as prescribed in Article 112, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Merger) of the Order is, in the case where, immediately before a merger, there is, between the merging corporation prescribed in Article 2, item (xii) (Definitions) of the Corporation Tax Act pertaining to that merger and a corporation other than that merging corporation, a full controlling interest held by that corporation (meaning the full controlling interest prescribed in item (xii)-7-6 of that Article; the same applies hereinafter in this Article and the following Article), that full controlling interest.
令第百十二条第一項（合併により取得した株式等の取得価額）に規定する財務省令で定める関係は、合併の直前に当該合併に係る法人税法第二条第十二号（定義）に規定する合併法人と当該合併法人以外の法人との間に当該法人による完全支配関係（同条第十二号の七の六に規定する完全支配関係をいう。以下この条及び次条において同じ。）がある場合の当該完全支配関係とする。
Article 23-3Acquisition Price of Shares, etc. Acquired Through a Split-Type Company Split
The relationship specified by Ministry of Finance Order as prescribed in Article 113, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Split-Type Company Split) of the Order is, in the case where, immediately before a split-type company split prescribed in Article 2, item (xii)-9 (Definitions) of the Corporation Tax Act, there is, between the succeeding corporation in a company split prescribed in item (xii)-3 of that Article pertaining to that split-type company split and a corporation other than that succeeding corporation, a full controlling interest held by that corporation, that full controlling interest.
令第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する財務省令で定める関係は、法人税法第二条第十二号の九（定義）に規定する分割型分割の直前に当該分割型分割に係る同条第十二号の三に規定する分割承継法人と当該分割承継法人以外の法人との間に当該法人による完全支配関係がある場合の当該完全支配関係とする。
Article 23-4Scope of When-Issued Transactions
A transaction in which Securities prescribed in Article 119 (Acquisition Price of Shares or Public and Corporate Bonds Through Margin Transactions, etc.) of the Order are bought and sold before those Securities are issued, and which is specified by Ministry of Finance Order, is a when-issued transaction prescribed in Article 1, paragraph (2) (Definitions) of the Cabinet Office Order on Transactions Prescribed in Article 161-2 of the Financial Instruments and Exchange Act and Their Margin (Ministry of Finance Order No. 75 of 1953).
令第百十九条（信用取引等による株式又は公社債の取得価額）に規定する有価証券が発行される前にその有価証券の売買を行う取引であつて財務省令で定める取引は、金融商品取引法第百六十一条の二に規定する取引及びその保証金に関する内閣府令（昭和二十八年大蔵省令第七十五号）第一条第二項（定義）に規定する発行日取引とする。
第二款 減価償却資産の償却
Subsection 2 Depreciation of Depreciable Assets
Article 24Matters to Be Stated in a Written Application for Approval of a Special Depreciation Method
The matters specified by Ministry of Finance Order as prescribed in Article 120-3, paragraph (2) (Special Methods of Depreciation of Depreciable Assets) of the Order are the following matters.
令第百二十条の三第二項（減価償却資産の特別な償却の方法）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。
the name and domicile of the person who submits the written application prescribed in Article 120-3, paragraph (2) of the Order;
令第百二十条の三第二項に規定する申請書を提出する者の氏名及び住所
which of the depreciation methods listed in (a) or (b) of each item of Article 132, paragraph (1) (Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put into Use for Business in the Middle of the Year) of the Order the depreciation method that is intended to be adopted is similar to;
その採用しようとする償却の方法が令第百三十二条第一項各号（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）のイ又はロに掲げる償却の方法のいずれに類するかの別
any other matters for reference.
その他参考となるべき事項
Article 24-2Scope of Replacement Assets
The replacement assets specified by Ministry of Finance Order as prescribed in Article 121, paragraph (3) (Meaning of Replacement Assets) of the Order are the following assets.
令第百二十一条第三項（取替資産の意義）に規定する財務省令で定める取替資産は、次に掲げる資産とする。
among structures belonging to railway facilities or tramway facilities: rails and their accessories, sleepers, switches, bonds, signals, communication lines, signal lines, electric lighting and power lines, power transmission and distribution lines, feeder lines, trolley lines, third rails, and wire supports (excluding steel poles, steel towers, concrete poles and concrete towers);
鉄道設備又は軌道設備に属する構築物のうち、軌条及びその附属品、まくら木、分岐器、ボンド、信号機、通信線、信号線、電灯電力線、送配電線、き電線、電車線、第三軌条並びに電線支持物（鉄柱、鉄塔、コンクリート柱及びコンクリート塔を除く。）
among structures belonging to power transmission facilities: wooden poles, insulators, power transmission lines, ground wires and attached telephone lines;
送電設備に属する構築物のうち、木柱、がい子、送電線、地線及び添架電話線
among structures belonging to power distribution facilities: wooden poles, power distribution lines, service lines and attached telephone lines;
配電設備に属する構築物のうち、木柱、配電線、引込線及び添架電話線
among machinery and equipment belonging to power distribution facilities for the electric utility business: meters, pole transformers, protective switching devices, power capacitors and indoor wiring;
電気事業用配電設備に属する機械及び装置のうち、計器、柱上変圧器、保安開閉装置、電力用蓄電器及び屋内配線
among machinery and equipment belonging to facilities for the production of gas or coke and facilities for the supply of gas: cast iron gas conduits (limited to those with a diameter of 20.32 centimeters or less), steel gas conduits and gas meters for consumers.
ガス又はコークスの製造設備及びガスの供給設備に属する機械及び装置のうち、鋳鉄ガス導管（口径二十・三二センチメートル以下のものに限る。）、鋼鉄ガス導管及び需要者用ガス計量器
Article 25Matters to Be Stated in a Written Application for Approval for Adoption of the Replacement Method
The matters specified by Ministry of Finance Order as prescribed in Article 121, paragraph (4) (Special Provisions on the Method of Depreciation of Replacement Assets) of the Order are the following matters.
令第百二十一条第四項（取替資産に係る償却の方法の特例）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。
the name and domicile of the person who submits the written application prescribed in Article 121, paragraph (4) of the Order;
令第百二十一条第四項に規定する申請書を提出する者の氏名及び住所
the quantity, the total amount of the acquisition price and the total amount of the value after depreciation, for each type of Depreciable Asset to which the person intends to have Article 121, paragraph (1) of the Order applied, expected on January 1 of the year in which the person intends to adopt the replacement method prescribed in Article 121, paragraph (2) of the Order (or, if the person has started a business that generates business income in the middle of the year, on the date of the start; the same applies in Article 27 (Matters to Be Stated in a Written Application for Certification of a Special Depreciation Rate));
令第百二十一条第二項に規定する取替法を採用しようとする年の一月一日（年の中途において事業所得を生ずべき事業を開始した場合には、その日。第二十七条（特別な償却率の認定申請書の記載事項）において同じ。）において見込まれる令第百二十一条第一項の規定の適用を受けようとする減価償却資産の種類ごとの数量並びにその取得価額の合計額及び償却後の価額の合計額
any other matters for reference.
その他参考となるべき事項
第二十五条の二（旧リース期間定額法を採用する場合の届出書の記載事項）
Article 25-2Matters to Be Stated in a Written Notification for Adoption of the Old Lease-Period Straight-Line Method
The matters specified by Ministry of Finance Order as prescribed in Article 121-2, paragraph (2) (Special Provisions on the Method of Depreciation of Lease-Rented Assets) of the Order are the following matters.
令第百二十一条の二第二項（リース賃貸資産の償却の方法の特例）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。
the name and domicile of the person who submits the written notification prescribed in Article 121-2, paragraph (2) of the Order;
令第百二十一条の二第二項に規定する届出書を提出をする者の氏名及び住所
the total amount of the revised acquisition price prescribed in Article 121-2, paragraph (3) of the Order, for each type of asset (meaning the type of asset prescribed in Article 121-2, paragraph (2) of the Order) for which the person intends to adopt the old lease-period straight-line method prescribed in Article 121-2, paragraph (1) of the Order;
令第百二十一条の二第一項に規定する旧リース期間定額法を採用しようとする資産の種類（同条第二項に規定する資産の種類をいう。）ごとの同条第三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
第二十六条（特別な償却率によることができる減価償却資産の範囲）
Article 26Scope of Depreciable Assets to Which a Special Depreciation Rate May Apply
The things specified by Ministry of Finance Order as prescribed in Article 122, paragraph (1) (Method of Depreciation Using a Special Depreciation Rate) of the Order are the following Depreciable Assets.
令第百二十二条第一項（特別な償却率による償却の方法）に規定する財務省令で定めるものは、次に掲げる減価償却資産とする。
copper rolls for textile printing;
なつ染用銅ロール
motion picture films (limited to those shown in sequence at two or more permanent theaters);
映画用フィルム（二以上の常設館において順次上映されるものに限る。）
rolls for rolling nonferrous metals (excluding rolls for rolling electric wire);
非鉄金属圧延用ロール（電線圧延用ロールを除く。）
dies and other tools used for the production of products whose models, etc. are changed in a short period and whose production period is fixed in advance on the basis of a production plan, which are extremely difficult to use for the production of products other than those products;
短期間にその型等が変更される製品でその生産期間があらかじめ生産計画に基づき定められているものの生産のために使用する金型その他の工具で、当該製品以外の製品の生産のために使用することが著しく困難であるもの
fishing nets, metals commonly used for printing type, and things similar to the assets listed in the preceding items.
漁網、活字に常用されている金属及び前各号に掲げる資産に類するもの
Article 27Matters to Be Stated in a Written Application for Certification of a Special Depreciation Rate
The matters specified by Ministry of Finance Order as prescribed in Article 122, paragraph (2) (Method of Depreciation Using a Special Depreciation Rate) of the Order are the following matters.
令第百二十二条第二項（特別な償却率による償却の方法）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。
the name and domicile of the person who submits the written application prescribed in Article 122, paragraph (2) of the Order;
令第百二十二条第二項に規定する申請書を提出する者の氏名及び住所
the quantity, the total amount of the acquisition price and the total amount of the value after depreciation, for each type of Depreciable Asset to which the person intends to have Article 122, paragraph (1) of the Order applied, as of January 1 of the year that includes the date on which the written application referred to in the preceding item is submitted;
前号の申請書を提出する日の属する年の一月一日における令第百二十二条第一項の規定の適用を受けようとする減価償却資産の種類ごとの数量並びにその取得価額の合計額及び償却後の価額の合計額
the depreciation rate for which the person intends to obtain the certification referred to in Article 122, paragraph (1) of the Order;
令第百二十二条第一項の認定を受けようとする償却率
any other matters for reference.
その他参考となるべき事項
Article 28Unit for Selection of the Method of Depreciation
The categories specified by Ministry of Finance Order as prescribed in Article 123, paragraph (1) (Selection of the Method of Depreciation of Depreciable Assets) of the Order are the categories of types specified in each of the following items according to the category of Depreciable Asset listed in those items.
令第百二十三条第一項（減価償却資産の償却の方法の選定）に規定する財務省令で定める区分は、次の各号に掲げる減価償却資産の区分に応じ当該各号に定める種類の区分とする。
among Depreciable Assets other than machinery and equipment, those to which Appended Table I (Table of Useful Lives of Tangible Depreciable Assets Other Than Machinery and Equipment) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets (Ministry of Finance Order No. 15 of 1965; hereinafter referred to as the "Useful Life Order" in this Article through Article 33 (Depreciation Allowance for Depreciable Assets of the Same Type, etc.)) applies: the types prescribed in that table;
機械及び装置以外の減価償却資産のうち減価償却資産の耐用年数等に関する省令（昭和四十年大蔵省令第十五号。以下この条から第三十三条まで（種類等を同じくする減価償却資産の償却費）において「耐用年数省令」という。）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）の適用を受けるもの 同表に規定する種類
among machinery and equipment, those to which Appended Table II (Table of Useful Lives of Machinery and Equipment) of the Useful Life Order applies: the types of equipment prescribed in that table;
機械及び装置のうち耐用年数省令別表第二（機械及び装置の耐用年数表）の適用を受けるもの 同表に規定する設備の種類
among Depreciable Assets used for wastewater treatment or smoke and soot treatment prescribed in Article 2, item (i) (Useful Lives of Special Depreciable Assets) of the Useful Life Order, those to which Appended Table V (Table of Useful Lives of Depreciable Assets for Pollution Prevention) of the Useful Life Order applies: the types prescribed in that table;
耐用年数省令第二条第一号（特殊の減価償却資産の耐用年数）に規定する汚水処理又はばい煙処理の用に供されている減価償却資産のうち耐用年数省令別表第五（公害防止用減価償却資産の耐用年数表）の適用を受けるもの 同表に規定する種類
among Depreciable Assets used for development research prescribed in Article 2, item (ii) of the Useful Life Order, those to which Appended Table VI (Table of Useful Lives of Depreciable Assets for Development Research) of the Useful Life Order applies: the types prescribed in that table;
耐用年数省令第二条第二号に規定する開発研究の用に供されている減価償却資産のうち耐用年数省令別表第六（開発研究用減価償却資産の耐用年数表）の適用を受けるもの 同表に規定する種類
mine shafts, mining rights listed in Article 6, item (viii), (a) (Scope of Depreciable Assets) of the Order (excluding those listed in the following item), and storage rights: the types of equipment prescribed in Appended Table II of the Useful Life Order that relate to those mine shafts, mining rights and storage rights;
坑道、令第六条第八号イ（減価償却資産の範囲）に掲げる鉱業権（次号に掲げるものを除く。）及び貯留権 当該坑道、鉱業権及び貯留権に係る耐用年数省令別表第二に規定する設備の種類
test-drilling rights: the type of equipment prescribed in Appended Table II of the Useful Life Order that relates to those test-drilling rights.
試掘権 当該試掘権に係る耐用年数省令別表第二に規定する設備の種類
第二十九条（減価償却資産の償却の方法の変更申請書の記載事項）
Article 29Matters to Be Stated in a Written Application for Change of the Method of Depreciation of Depreciable Assets
The matters specified by Ministry of Finance Order as prescribed in Article 124, paragraph (2) (Procedures for Changing the Method of Depreciation of Depreciable Assets) of the Order are the following matters.
令第百二十四条第二項（減価償却資産の償却の方法の変更手続）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。
the name and domicile of the person who submits the written application prescribed in Article 124, paragraph (2) of the Order;
令第百二十四条第二項に規定する申請書を提出する者の氏名及び住所
the classification of the type and structure or use, detail, or type of equipment of the Depreciable Asset whose method of depreciation is to be changed (in the case where a Resident who has two or more places of business or ships and has not selected a method of depreciation for each place of business or ship intends to select a method of depreciation for each place of business or ship, those classifications for each place of business or ship);
その償却の方法を変更しようとする減価償却資産の種類及び構造若しくは用途、細目又は設備の種類の区分（二以上の事業所又は船舶を有する居住者で事業所又は船舶ごとに償却の方法を選定していないものが事業所又は船舶ごとに償却の方法を選定しようとする場合にあつては、事業所又は船舶ごとのこれらの区分）
the method of depreciation currently in use and the date on which that method of depreciation was adopted;
現によつている償却の方法及びその償却の方法を採用した年月日
the new method of depreciation to be adopted;
採用しようとする新たな償却の方法
any other matters for reference.
その他参考となるべき事項
定義第二十三条の二第一項・この条及び第二十三条の三の中だけ
同条第十二号の七の六に規定する完全支配関係
わかりやすく言うと
一の者が法人の発行済株式等の全部を直接または間接に保有する関係として政令で定める関係と、同じ一の者との間でその関係がある法人どうしの関係のことです（法人税法第二条第十二号の七の六）。
略称規定第二十八条第一項第一号・この条及び第二十九条から第三十三条までの中だけ
機械及び装置以外の減価償却資産のうち減価償却資産の耐用年数等に関する省令（昭和四十年大蔵省令第十五号。以下この条から第三十三条まで（種類等を同じくする減価償却資産の償却費）において「耐用年数省令」という。）別表第一（機械及び装置以外の有形…
わかりやすく言うと
減価償却資産の耐用年数等に関する省令（昭和四十年大蔵省令第十五号）を短く呼ぶ名前で、この省令の第二十八条から第三十三条までで使われます。