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
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.
定義第二条第一項第二十号・法令全体に適用
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関し個人が支出する費用のうち支出の効果がその支出の日以後一年以上に及ぶもので政令で定めるもの
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のために個人が支出した費用のうち、支出の効果が支出の日から一年以上に及ぶもので、政令で定めるもののことです。