The depreciation methods specified by Cabinet Order prescribed in Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act that may be selected in calculating the amount of the depreciation allowance (meaning the depreciation allowance for Depreciable Assets under that paragraph; the same applies hereinafter in this Subsection) for Depreciable Assets acquired on or before March 31, 2007 (for Depreciable Assets set forth in item (vi), those for which the contract pertaining to the pre-amendment lease transaction prescribed in item (vi) has been concluded by March 31, 2008) are the methods specified in the following items for the categories of assets set forth in the respective items.
Buildings (excluding those set forth in item (iii)): the methods specified in the following for the respective categories set forth below;
建物（第三号に掲げるものを除く。） 次に掲げる区分に応じそれぞれ次に定める方法
Buildings acquired on or before March 31, 1998: the following methods;
平成十年三月三十一日以前に取得された建物 次に掲げる方法
The former straight-line method (meaning a method of depreciating, as the depreciation allowance for each year, the amount calculated by multiplying the amount obtained by deducting the residual value from the acquisition price of the Depreciable Asset by the depreciation rate corresponding to the useful life of that asset such that the depreciation allowance is the same every year; the same applies hereinafter in this Division and Division 3 (Calculation of Depreciation Allowances));
旧定額法（当該減価償却資産の取得価額からその残存価額を控除した金額にその償却費が毎年同一となるように当該資産の耐用年数に応じた償却率を乗じて計算した金額を各年分の償却費として償却する方法をいう。以下この目及び第三目（減価償却資産の償却費の計算）において同じ。）
The former declining-balance method (meaning a method of depreciating, as the depreciation allowance for each year, the amount calculated by multiplying the acquisition price of the Depreciable Asset (in the case of depreciation from the second year on, the amount obtained by deducting from that acquisition price the amount already included as depreciation allowance in necessary expenses in 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) by the depreciation rate corresponding to the useful life of that asset such that the depreciation allowance declines at a constant rate every year; the same applies hereinafter in this Division and Division 3);
旧定率法（当該減価償却資産の取得価額（第二年目以後の償却の場合にあつては、当該取得価額から既に償却費として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た金額を控除した金額）にその償却費が毎年一定の割合で逓減するように当該資産の耐用年数に応じた償却率を乗じて計算した金額を各年分の償却費として償却する方法をいう。以下この目及び第三目において同じ。）
Buildings other than the buildings set forth in (a): the former straight-line method;
イに掲げる建物以外の建物 旧定額法
Associated facilities of buildings set forth in Article 6, item (i) (Scope of Depreciable Assets) and Depreciable Assets set forth in items (ii) through (vii) of that Article (excluding those set forth in the following item and item (vi)): the following methods;
第六条第一号（減価償却資産の範囲）に掲げる建物の附属設備及び同条第二号から第七号までに掲げる減価償却資産（次号及び第六号に掲げるものを除く。） 次に掲げる方法
The former units-of-production method (meaning a method of depreciating, as the depreciation allowance for that year, the amount calculated by multiplying the amount per fixed unit, calculated by dividing the amount obtained by deducting the residual value from the acquisition price of the Depreciable Asset for mining by the planned extraction quantity of the mining area to which that asset belongs within the period of the useful life of that asset (if the planned extraction years of the mining area to which that asset belongs are shorter than that useful life, the planned extraction years of that mining area), by the quantity extracted from that mining area in each year; the same applies hereinafter in this Division and Division 3);
旧生産高比例法（当該鉱業用減価償却資産の取得価額からその残存価額を控除した金額を当該資産の耐用年数（当該資産の属する鉱区の採掘予定年数がその耐用年数より短い場合には、当該鉱区の採掘予定年数）の期間内における当該資産の属する鉱区の採掘予定数量で除して計算した一定単位当たりの金額に各年における当該鉱区の採掘数量を乗じて計算した金額をその年分の償却費として償却する方法をいう。以下この目及び第三目において同じ。）
Intangible Fixed Assets set forth in Article 6, item (viii) (excluding the mining rights set forth in the following item) and living organisms set forth in item (ix) of that Article: the former straight-line method;
Mining rights set forth in Article 6, item (viii), (a): the following methods;
第六条第八号イに掲げる鉱業権 次に掲げる方法
Foreign lease assets (meaning Depreciable Assets that are the subject of a lease transaction prescribed in Article 184-2, paragraph (1) (Calculation of Income in Each Class Pertaining to Lease Transactions) of the Order for Enforcement of the Income Tax Act prior to the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 82 of 2007) (excluding those treated as transactions other than lease transactions of assets under that paragraph or paragraph (2) of that Article; hereinafter in this item referred to as "pre-amendment lease transactions") and that are leased to a Nonresident or a Foreign Corporation (excluding those used exclusively for business conducted by those persons in Japan); the same applies hereinafter in this paragraph and the following paragraph): the former overseas lease period straight-line method (meaning a method of depreciating, as the depreciation allowance for each year, the amount calculated by dividing the remainder obtained by deducting the estimated residual value from the acquisition price of the foreign lease asset pertaining to the pre-amendment lease transaction by the number of months of the period of the lease of that foreign lease asset specified in the contract pertaining to that pre-amendment lease transaction and multiplying the result by the number of months of the period of the lease of that foreign lease asset in that year; the same applies in Division 3).
国外リース資産（所得税法施行令の一部を改正する政令（平成十九年政令第八十二号）による改正前の所得税法施行令第百八十四条の二第一項（リース取引に係る各種所得の金額の計算）に規定するリース取引（同項又は同条第二項の規定により資産の賃貸借取引以外の取引とされるものを除く。以下この号において「改正前リース取引」という。）の目的とされている減価償却資産で非居住者又は外国法人に対して賃貸されているもの（これらの者の専ら国内において行う事業の用に供されるものを除く。）をいう。以下この項及び次項において同じ。） 旧国外リース期間定額法（改正前リース取引に係る国外リース資産の取得価額から見積残存価額を控除した残額を、当該改正前リース取引に係る契約において定められている当該国外リース資産の賃貸借の期間の月数で除し、これにその年における当該国外リース資産の賃貸借の期間の月数を乗じて計算した金額を各年分の償却費として償却する方法をいう。第三目において同じ。）
The Depreciable Assets for mining prescribed in item (iii) of the preceding paragraph are Depreciable Assets directly necessary for the operation of mining whose value would be significantly reduced by the discontinuation of mining, and the estimated residual value prescribed in item (vi) of that paragraph means the amount equivalent to the amount of the consideration for the transfer that is expected if a foreign lease asset is transferred at the time of the end of its lease.
The number of months in paragraph (1), item (vi) is to be calculated according to the calendar, and if a fraction of less than one month arises, it is counted as one month.
第一項第六号の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
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
former straight-line methodmachine translation
「旧定額法」
In Article 120 and the rules on calculating depreciation, the method of depreciating an asset each year by multiplying its acquisition cost less its residual value by a rate set for its useful life, so that the depreciation is the same every year.
Defined inArticle 120, paragraph (1), item (i), (a), (1)· applies only in this division
former declining-balance methodmachine translation
「旧定率法」
In Article 120 and the rules on calculating depreciation, the method of depreciating an asset each year by multiplying its acquisition cost (from the second year, less the depreciation already counted as necessary expenses) by a rate set for its useful life, so that the depreciation falls by a fixed proportion each year.
Defined inArticle 120, paragraph (1), item (i), (a), (2)· applies only in this division and in Part 2, Chapter 1, Section 4, Subsection 4, Division 3
former units-of-production methodmachine translation
「旧生産高比例法」
In Article 120 and the rules on calculating depreciation, the method of depreciating a mining asset by dividing its acquisition cost less its residual value by the quantity expected to be extracted from its mining area over its useful life (or over the expected years of extraction, if shorter), and multiplying that amount per unit by the quantity extracted in each year.
Defined inArticle 120, paragraph (1), item (iii), (c)· applies only in this division and in Part 2, Chapter 1, Section 4, Subsection 4, Division 3
foreign lease assetmachine translation
「国外リース資産」
In Article 120, paragraphs (1) and (2), a depreciable asset leased to a nonresident or foreign corporation under a lease transaction as defined in Article 184-2, paragraph (1) of the Order for Enforcement of the Income Tax Act as it stood before Cabinet Order No. 82 of 2007 — other than one used only for their business in Japan — which is depreciated by the old foreign lease period straight-line method.
Defined inArticle 120, paragraph (1), item (vi)· applies only in this paragraph and in Article 120, paragraph (2)
pre-amendment lease transactionmachine translation
「改正前リース取引」
In Article 120, paragraph (1), item (vi), a lease transaction as defined in Article 184-2, paragraph (1) of this Order as it stood before its amendment by Cabinet Order No. 82 of 2007, other than one that Article treated as something other than a lease of the asset.
Short name set inArticle 120, paragraph (1), item (vi)· applies only in this item
former overseas lease period straight-line methodmachine translation
「旧国外リース期間定額法」
In Article 120 and the rules on calculating depreciation, the method of depreciating an overseas leased asset (国外リース資産) under a pre-amendment lease transaction (改正前リース取引) in which its acquisition cost less its estimated residual value is divided by the number of months of the lease set in the contract and multiplied by the months of lease in the year, giving that year's depreciation.
Defined inArticle 120, paragraph (1), item (vi)· applies only in this provision and in Part 2, Chapter 1, Section 4, Subsection 4, Division 3
lease
賃貸借
A contract in which one party, the lessor (賃貸人), agrees to let the other use a thing and take what it yields, and the other party, the lessee (賃借人), agrees to pay rent for it and to return it when the contract ends (Civil Code, Article 601). It ends when the thing can no longer be used at all, for example because it has been destroyed (Article 616-2), and where a lease is cancelled the cancellation takes effect only from then on (Article 620). For land held in order to own a building, and for buildings, the Act on Land and Building Leases sets special rules (特別の定め) on how long a lease lasts, how it is renewed and what effect it has, among other things (Article 1).
Written by AI using Civil Code, Arts. 601, 616-2, 620 and Act on Land and Building Leases, Art. 1 as a reference.