The method specified by Cabinet Order in the case where the depreciation method prescribed in Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act has not been chosen is the method specified in each of the following items for the category of assets set out in that item.
Depreciable Assets acquired on or before March 31, 2007: the method specified in each of the following sub-items for the respective category of assets set out in that sub-item:
平成十九年三月三十一日以前に取得された減価償却資産 次に掲げる資産の区分に応じそれぞれ次に定める方法
Depreciable Assets set out in Article 120, paragraph (1), item (i), (a) and item (ii) (Depreciation Methods for Depreciable Assets): the former straight-line method;
第百二十条第一項第一号イ及び同項第二号（減価償却資産の償却の方法）に掲げる減価償却資産 旧定額法
Depreciable Assets set out in Article 120, paragraph (1), items (iii) and (v): the former units-of-production method;
第百二十条第一項第三号及び第五号に掲げる減価償却資産 旧生産高比例法
Depreciable Assets acquired on or after April 1, 2007: the methods specified in the following for the respective categories of assets set forth below:
平成十九年四月一日以後に取得された減価償却資産 次に掲げる資産の区分に応じそれぞれ次に定める方法
Depreciable Assets set forth in Article 120-2, paragraph (1), item (i), (a) and item (ii) (Depreciation Methods for Depreciable Assets): the straight-line method;
第百二十条の二第一項第一号イ及び第二号（減価償却資産の償却の方法）に掲げる減価償却資産 定額法
Depreciable Assets set forth in Article 120-2, paragraph (1), item (iii): the Units-of-production Method;
第百二十条の二第一項第三号に掲げる減価償却資産 生産高比例法
Depreciable Assets set forth in Article 120-2, paragraph (1), item (v): the units-of-production method, etc.
第百二十条の二第一項第五号に掲げる減価償却資産 生産高等比例法
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 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
straight-line methodmachine translation
「定額法」
In the subdivisions on depreciation methods and the calculation of depreciation, the straight-line method: depreciating an asset each year by multiplying its acquisition price by a rate for its useful life set so that the depreciation is the same every year.
Defined inArticle 120-2, paragraph (1), item (i), (a), (1)· applies only in this division
units-of-production methodmachine translation
「生産高比例法」
The method of depreciating a mining asset by dividing its acquisition cost by the quantity expected to be extracted from its mining area over its useful life (or over the area's expected years of extraction, if shorter), and charging as each year's depreciation that amount per unit multiplied by the quantity extracted that year.
Defined inArticle 120-2, paragraph (1), item (iii), (a), (2)· applies only in this division and in Part 2, Chapter 1, Section 4, Subsection 4, Division 3
units-of-production method, etc.machine translation
「生産高等比例法」
The method of depreciating a mining right or a storage right (貯留権) by dividing its acquisition cost by the quantity expected to be extracted from its mining area, or injected into its storage area, over its useful life (or over the expected years of extraction or injection, if shorter), and charging as each year's depreciation that amount per unit multiplied by the quantity extracted or injected that year.
Defined inArticle 120-2, paragraph (1), item (v), (b)· applies only in this division and in Part 2, Chapter 1, Section 4, Subsection 4, Division 3