In the case where a Resident has obtained the approval of the competent district director with jurisdiction over the place for tax payment to calculate the amount of depreciation allowance for the Resident's Depreciable Assets set forth in Article 6, items (i) through (viii) (Scope of Depreciable Assets) (excluding those to which the following Article or Article 122 (Depreciation Methods Using Special Depreciation Rates) applies, and the Depreciable Assets set forth in Article 120, paragraph (1), item (i), (b) and item (vi) (Depreciation Methods for Depreciable Assets) and in paragraph (1), item (i), (b) and item (vi) of the preceding Article) by a depreciation method other than the depreciation methods specified in Article 120, paragraph (1), items (i) through (v) or paragraph (1), items (i) through (v) of the preceding Article that have been established according to the category of the asset, in place of those depreciation methods (for the Depreciable Assets set forth in item (iii), (a) of that paragraph (referred to as "mining buildings" in paragraph (3)), excluding the Declining-balance Method and methods equivalent to it; the same applies hereinafter in this paragraph), the Resident may, for the calculation of the amount of depreciation allowance for each year on or after the year in which the date of that approval falls for that asset, select the depreciation method so approved.
居住者は、その有する第六条第一号から第八号まで（減価償却資産の範囲）に掲げる減価償却資産（次条又は第百二十二条（特別な償却率による償却の方法）の規定の適用を受けるもの並びに第百二十条第一項第一号ロ及び第六号（減価償却資産の償却の方法）並びに前条第一項第一号ロ及び第六号に掲げる減価償却資産を除く。）の償却費の額を当該資産の区分に応じて定められている第百二十条第一項第一号から第五号まで又は前条第一項第一号から第五号までに定める償却の方法に代え当該償却の方法以外の償却の方法（同項第三号イに掲げる減価償却資産（第三項において「鉱業用建築物」という。）にあつては、定率法その他これに準ずる方法を除く。以下この項において同じ。）により計算することについて納税地の所轄税務署長の承認を受けた場合には、当該資産のその承認を受けた日の属する年分以後の各年分の償却費の額の計算については、その承認を受けた償却の方法を選定することができる。
A Resident who intends to obtain the approval under the preceding paragraph must submit to the competent district director with jurisdiction over the place for tax payment a written application stating the particulars of the depreciation method the Resident intends to adopt, the reasons for intending to adopt that method, the types of assets for which the Resident intends to calculate the amount of depreciation allowance by that method (for those for which the unit of selection of the depreciation method is the type of facility, the type of facility, and, in the case of a Resident with two or more offices or vessels who intends to select the depreciation method for each office or vessel, those types for each office or vessel; the same applies in the following paragraph), and other particulars specified by Ministry of Finance Order.
Upon the submission of the written application referred to in the preceding paragraph, a district director examines it without delay and approves the depreciation method and type of asset pertaining to the application, or rejects the application when the district director finds that it would be difficult to properly calculate the Resident's amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income for each year by the depreciation method pertaining to the application (including the case where, if the type of asset pertaining to the application is a mining building, the district director finds that the depreciation method is the Declining-balance Method or a method equivalent to it).
If, after granting the approval under paragraph (1), a district director finds that a special circumstance has arisen that makes it inappropriate to calculate the amount of depreciation allowance for the Depreciable Assets pertaining to that approval by the depreciation method pertaining to that approval, the district director may rescind that approval.
When taking the disposition referred to in the preceding two paragraphs, the district director is to notify the Resident subject to the disposition to that effect in writing.
税務署長は、前二項の処分をするときは、その処分に係る居住者に対し、書面によりその旨を通知する。
If the disposition under paragraph (4) has been made, the effect of that disposition arises with respect to the calculation of the amount of depreciation allowance for the Depreciable Assets pertaining to that disposition when calculating the amount of real property income, the amount of business income, the amount of timber income, or the amount of miscellaneous income for each year on or after the year in which the day of that disposition falls.
A Resident who has received the disposition under paragraph (4) must notify the competent district director with jurisdiction over the place for tax payment in writing, by the Filing Deadline for the income tax for the year in which the day of receiving that disposition falls, of the depreciation method to be used, from among the depreciation methods prescribed in Article 120, paragraph (1) or paragraph (1) of the preceding Article, for each category prescribed in Article 123, paragraph (1) (Choice of Depreciation Methods for Depreciable Assets) (in the case of a Resident with two or more offices or vessels who intends to select the depreciation method for each office or vessel, for each of those categories for each office or vessel), for the Depreciable Assets pertaining to that disposition; provided, however, that this does not apply to the intangible Fixed Assets set forth in Article 120, paragraph (1), item (iv) and paragraph (1), item (iv) of the preceding Article.
Read this with the articles around it
depreciation allowancemachine translation
「償却費」
The depreciation of a depreciable asset worked out under Article 49, paragraph (1) of the Income Tax Act.
Defined inArticle 120, paragraph (1)· applies only in this subsection
declining-balance methodmachine translation
「定率法」
In the subdivisions on depreciation methods and the calculation of depreciation, the declining-balance method: depreciating an asset each year by multiplying its acquisition price, less the depreciation already counted as necessary expenses, by a rate for its useful life set so that the depreciation falls each year by a fixed proportion — one minus twice the straight-line rate (2.5 times for assets acquired on or before 31 March 2012) — and, once that amount falls below the guaranteed depreciation amount, applying a revised rate to the revised acquisition price so that it stays the same each year.
Defined inArticle 120-2, paragraph (1), item (i), (a), (2)· applies only in this division
mining buildingmachine translation
「鉱業用建築物」
A depreciable asset used in mining (鉱業用減価償却資産) that is a building with its attached facilities, or a structure, acquired on or after 1 April 2016.
Short name set inArticle 120-3, paragraph (1)· applies only in this provision and in Article 120-3, paragraph (3)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.