If a Resident who submits a Blue Return, where a Depreciable Asset that the Resident holds falls under any of the following grounds, has obtained approval from the competent regional commissioner with jurisdiction over the place for tax payment to calculate the amount of the depreciation allowance on the basis of the part of the usable period of that asset that has not yet elapsed (hereinafter in this paragraph through paragraph (4) referred to as the "remaining usable period"), the remaining usable period pertaining to that approval is deemed to be the useful life specified by Ministry of Finance Order prescribed in the preceding Article (hereinafter in this paragraph referred to as the "statutory useful life") for the purpose of calculating the amount of the depreciation allowance of that asset for each year on or after the year that includes the day on which that approval was obtained:
the usable period of the asset is significantly shorter than the statutory useful life because the material or manufacturing method of the asset differs significantly from the usual material or manufacturing method of other Depreciable Assets of the same kind and structure;
当該資産の材質又は製作方法がこれと種類及び構造を同じくする他の減価償却資産の通常の材質又は製作方法と著しく異なることにより、その使用可能期間が法定耐用年数に比して著しく短いこと。
the usable period of the asset has become significantly shorter than the statutory useful life because the ground on which the asset stands has risen or subsided;
当該資産の存する地盤が隆起し、又は沈下したことにより、その使用可能期間が法定耐用年数に比して著しく短いこととなつたこと。
the usable period of the asset has become significantly shorter than the statutory useful life because the asset has become obsolete;
当該資産が陳腐化したことにより、その使用可能期間が法定耐用年数に比して著しく短いこととなつたこと。
the usable period of the asset has become significantly shorter than the statutory useful life because the asset has significantly corroded owing to the conditions of the place where it is used;
当該資産がその使用される場所の状況に基因して著しく腐食したことにより、その使用可能期間が法定耐用年数に比して著しく短いこととなつたこと。
the usable period of the asset has become significantly shorter than the statutory useful life because the asset has significantly deteriorated owing to a failure to carry out ordinary repair or maintenance;
当該資産が通常の修理又は手入れをしなかつたことに基因して著しく損耗したことにより、その使用可能期間が法定耐用年数に比して著しく短いこととなつたこと。
the usable period of the asset is, or has become, significantly shorter than the statutory useful life owing to a ground specified by Ministry of Finance Order other than the grounds set forth in the preceding items.
A Resident who seeks the approval under the preceding paragraph must submit an application stating the type and name of the Depreciable Asset to which the Resident seeks to have that paragraph applied, the place where it is located, its usable period, its remaining usable period and other particulars specified by Ministry of Finance Order, with documents attached certifying that the asset falls under any of the grounds set forth in the items of the preceding paragraph, to the competent regional commissioner with jurisdiction over the place for tax payment via the competent district director with jurisdiction over the place for tax payment.
Where the application set forth in the preceding paragraph has been submitted, the regional commissioner is to examine it without delay and either grant the approval under paragraph (1) by recognizing the usable period and remaining usable period of the Depreciable Asset pertaining to the application, or by determining that usable period and remaining usable period, or dismiss the application.
After granting the approval under paragraph (1), if the regional commissioner finds that a special ground has arisen that makes it inappropriate to calculate the amount of the depreciation allowance of the Depreciable Asset under that paragraph on the basis of the remaining usable period pertaining to that approval, the regional commissioner may rescind that approval or extend the usable period and remaining usable period pertaining to that approval.
When taking a disposition under the preceding two paragraphs, the regional commissioner is to notify the Resident subject to that disposition to that effect in writing.
国税局長は、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。
Where there has been a disposition of approval under paragraph (3) or a disposition under paragraph (4), the effect of that disposition is to arise with respect to the calculation of the amount of the depreciation allowance of the Depreciable Asset pertaining to that disposition, 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 on or after the year that includes the day of that disposition.
Where a Resident who submits a Blue Return has replaced part of a Depreciable Asset pertaining to the approval under paragraph (1) that the Resident holds with a new asset in place of it (hereinafter in this paragraph referred to as a "replacement asset"), or in any other case specified by Ministry of Finance Order, and has submitted a written notice stating the name of the replacement asset, the place where it is located and other particulars specified by Ministry of Finance Order to the competent regional commissioner with jurisdiction over the place for tax payment via the competent district director with jurisdiction over the place for tax payment by the Filing Deadline for income tax for the year that includes the day on which the replacement asset was acquired, that written notice is deemed to be the application under paragraph (2), and the submission of that written notice is deemed to have resulted in the approval under paragraph (1) on December 31 of the year that includes that day (or, if that person died or started an Absence From Japan in the middle of the year, at the time of that death or the start of that Absence From Japan; the same applies in the following paragraph). In this case, the provisions of paragraph (5) do not apply.
青色申告書を提出する居住者が、その有する第一項の承認に係る減価償却資産の一部についてこれに代わる新たな資産（以下この項において「更新資産」という。）と取り替えた場合その他の財務省令で定める場合において、当該更新資産を取得した日の属する年分の所得税に係る確定申告期限までに、当該更新資産の名称、その所在する場所その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長を経由して納税地の所轄国税局長に提出したときは、当該届出書をもつて第二項の申請書とみなし、当該届出書の提出をもつて同日の属する年の十二月三十一日（その者が年の中途において死亡し又は出国をした場合には、その死亡又は出国の時。次項において同じ。）において第一項の承認があつたものとみなす。この場合においては、第五項の規定は、適用しない。
Where a Resident who submits a Blue Return has acquired a Depreciable Asset that has the same material or manufacturing method as a Depreciable Asset pertaining to the approval under paragraph (1) that the Resident holds (limited to an approval on the ground set forth in item (i) of that paragraph or an approval on another ground specified by Ministry of Finance Order) (or, in the case of an approval on a ground specified by that Ministry of Finance Order, a Depreciable Asset specified by Ministry of Finance Order), and has submitted a written notice stating the name of the Depreciable Asset acquired, the place where it is located and other particulars specified by Ministry of Finance Order to the competent regional commissioner with jurisdiction over the place for tax payment via the competent district director with jurisdiction over the place for tax payment by the Filing Deadline for income tax for the year that includes the day on which it was acquired, that written notice is deemed to be the application under paragraph (2), and the submission of that written notice is deemed to have resulted in the approval under paragraph (1) on December 31 of the year that includes that day. In this case, the provisions of paragraph (5) do not apply.
青色申告書を提出する居住者が、その有する第一項の承認（同項第一号に掲げる事由による承認その他財務省令で定める事由による承認に限る。）に係る減価償却資産と材質又は製作方法を同じくする減価償却資産（当該財務省令で定める事由による承認の場合には、財務省令で定める減価償却資産）を取得した場合において、その取得した日の属する年分の所得税に係る確定申告期限までに、その取得した減価償却資産の名称、その所在する場所その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長を経由して納税地の所轄国税局長に提出したときは、当該届出書をもつて第二項の申請書とみなし、当該届出書の提出をもつて同日の属する年の十二月三十一日において第一項の承認があつたものとみなす。この場合においては、第五項の規定は、適用しない。
Where a Resident who submits a Blue Return has obtained the approval under paragraph (1) for a Depreciable Asset that the Resident holds, the cumulative amount of the amounts that were included in necessary expenses as the depreciation allowance of that asset 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 the year preceding the year that includes the day on which that approval was obtained and for earlier years is not to be included in the acquisition price of that asset prescribed in Article 120, paragraph (1), item (i), (a), (1) or item (iii), (c), or in Article 120-2, paragraph (1), item (i), (a), (1) or item (iii), (a), (2), or paragraph (2), item (i) (Depreciation Methods for Depreciable Assets).
青色申告書を提出する居住者が、その有する減価償却資産につき第一項の承認を受けた場合には、当該資産の第百二十条第一項第一号イ（１）若しくは第三号ハ又は第百二十条の二第一項第一号イ（１）若しくは第三号イ（２）若しくは第二項第一号（減価償却資産の償却の方法）に規定する取得価額には、当該資産の償却費として当該資産につきその承認を受けた日の属する年の前年分以前の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の累積額を含まないものとする。
The provisions of Article 134, paragraph (2) (Special Provisions on Depreciation Allowance Based on Cumulative Amount of Depreciation of Depreciable Assets) apply mutatis mutandis to the case where, for a Depreciable Asset pertaining to the approval under paragraph (1) (limited to one for which the declining-balance method has been adopted as the method of depreciation to be followed), the pre-adjustment depreciation amount prescribed in Article 120-2, paragraph (2), item (ii), (a), calculated for the year that includes the day on which that approval was obtained without applying paragraph (1), is less than the guaranteed depreciation amount prescribed in paragraph (2), item (i) of that Article, calculated without applying the preceding paragraph. In this case, the phrase "the amount provided for in (a) or (c) of that item and" in Article 134, paragraph (2) is deemed to be replaced with "the pre-approval cumulative amount of depreciation (meaning the amount that is not to be included in the acquisition price pursuant to the provisions of Article 130, paragraph (9)) and", and the phrase "by five" is deemed to be replaced with "by the number of years of the remaining usable period prescribed in Article 130, paragraph (1)".
第百三十四条第二項（減価償却資産の償却累積額による償却費の特例）の規定は、第一項の承認に係る減価償却資産（そのよるべき償却の方法として定率法を採用しているものに限る。）につきその承認を受けた日の属する年分において同項の規定を適用しないで計算した第百二十条の二第二項第二号イに規定する調整前償却額が前項の規定を適用しないで計算した同条第二項第一号に規定する償却保証額に満たない場合について準用する。この場合において、第百三十四条第二項中「同号イ又はハに定める金額及び」とあるのは「承認前償却累積額（第百三十条第九項の規定により取得価額に含まないものとされる金額をいう。）及び」と、「五で」とあるのは「第百三十条第一項に規定する未経過使用可能期間の年数で」と読み替えるものとする。
Where a Resident who has obtained the approval under paragraph (1) has had the approval to submit a Blue Return rescinded, or has submitted a written notice to the effect that the Resident will cease filing under a Blue Return, the approval under that paragraph ceases to be effective on January 1 of the year that includes the day of the fact that was the cause of the rescission of the approval to submit a Blue Return, or of the year in which the Resident ceased. In this case, where the approval under that paragraph was obtained on or after that January 1, that approval is deemed not to have been given.
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
guaranteed depreciation amountmachine translation
「償却保証額」
The acquisition cost of a depreciable asset multiplied by the guarantee rate for its useful life.
Defined inArticle 120-2, paragraph (2), item (i)· applies only in this paragraph
remaining usable periodmachine translation
「未経過使用可能期間」
In Article 130, paragraphs (1) to (4), the part of a depreciable asset's usable period that has not yet passed, which a blue return filer may, with the approval of the director of the regional taxation bureau (国税局長), use as the asset's useful life when its usable period is markedly shorter than the statutory useful life for one of the reasons listed.
Short name set inArticle 130, paragraph (1)· applies only in this paragraph and in Article 130, paragraphs (2) to (4)
statutory useful lifemachine translation
「法定耐用年数」
In Article 130, paragraph (1), the useful life of a depreciable asset set by the Ministry of Finance Order (財務省令) referred to in Article 129.
Short name set inArticle 130, paragraph (1)· applies only in this paragraph
replacement assetmachine translation
「更新資産」
In Article 130, paragraph (7), a new asset with which a blue return filer replaces part of a depreciable asset for which the director of the regional taxation bureau (国税局長) has approved, under paragraph (1) of that Article, depreciation over its remaining usable period.
Short name set inArticle 130, paragraph (7)· applies only in this paragraph
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.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner 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)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.