The amount calculated as provided by Cabinet Order prescribed in Article 50, paragraph (1) (Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods) of the Act is, according to the categories of Deferred Assets set forth in the following items, the amount specified in the relevant item.
法第五十条第一項（繰延資産の償却費の計算及びその償却の方法）に規定する政令で定めるところにより計算した金額は、次の各号に掲げる繰延資産の区分に応じ当該各号に定める金額とする。
for Deferred Assets set forth in Article 7, paragraph (1), item (i) or (ii) (Scope of Deferred Assets): the amount calculated by dividing the amount of the Deferred Asset by 60 and multiplying the result by the number of months in the period during which the Resident conducted, in that year, business that is to generate real property income, business income, timber income or miscellaneous income (or, where that year is the year that includes the day on which the expenses that become that Deferred Asset were paid, the number of months in the period from that day to the last day of the period during which the Resident conducted that business) (or, where the amount so calculated exceeds the part of the amount of that Deferred Asset other than the amount already included in necessary expenses under the provisions of this paragraph in calculating the amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income, that other amount; the same applies in the following item);
for Deferred Assets set forth in Article 7, paragraph (1), item (iii): the amount calculated by dividing the amount of the Deferred Asset by the number of months in the period over which the effect of the payment of the expenses that become that Deferred Asset extends, and multiplying the result by the number of months in the period during which the business prescribed in the preceding item was conducted.
The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.
前項の月数は、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。
Where a Resident has stated in the Tax Return for that year, as the amount to be included in necessary expenses in calculating the amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for that year with respect to a Deferred Asset set forth in paragraph (1), item (i), an amount within the range of the amount of that Deferred Asset, the amount set forth in that item is, notwithstanding the provisions of that item, the amount stated as that amount.
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