第五十条（繰延資産の償却費の計算及びその償却の方法）
Article 50Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods
居住者のその年十二月三十一日における繰延資産につきその償却費として第三十七条（必要経費）の規定によりその者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、その繰延資産に係る支出の効果の及ぶ期間を基礎として政令で定めるところにより計算した金額とする。
The amount that, pursuant to the provisions of Article 37 (Necessary Expenses), is included in the necessary expenses that are used to calculate a Resident's real property income, business income, timber income, or miscellaneous income, as the depreciation allowance for a Deferred Asset that a Resident possesses on December 31 of the relevant year is the amount calculated pursuant to Cabinet Order on the basis of the period during which the expenses for the Deferred Assets continue to affect the calculation.
Beyond what is provided for in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the depreciation of Deferred Assets.