With respect to a Depreciable Asset that a Resident has put to use for business that is to generate real property income, business income, timber income or miscellaneous income and whose acquisition price is less than 200,000 yen (excluding those set forth in Article 120, paragraph (1), item (vi) and Article 120-2, paragraph (1), item (vi) (Methods of Depreciation of Depreciable Assets) and those to which the provisions of paragraph (1) of the preceding Article apply; hereinafter in this paragraph referred to as "covered assets"), where the Resident has chosen the method of treating the sum of the acquisition prices of the whole, or of a specified part, of those covered assets (excluding those put to use for leasing (excluding leasing conducted as a principal business)) bundled together (hereinafter in this paragraph and the following paragraph referred to as "lump-sum Depreciable Assets") as the amount of expenses for each year of the three years beginning with the year in which they were put to use for that business, the amount to be included in necessary expenses for those lump-sum Depreciable Assets in calculating the amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for each of those years is, notwithstanding the provisions of Subsection 4 (Depreciation of Depreciable Assets), the amount calculated by dividing the sum of the acquisition prices of those lump-sum Depreciable Assets (referred to in the following two paragraphs as the "amount subject to lump-sum depreciation") by three.
居住者が不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供した減価償却資産で取得価額が二十万円未満であるもの（第百二十条第一項第六号及び第百二十条の二第一項第六号（減価償却資産の償却の方法）に掲げるもの並びに前条第一項の規定の適用があるものを除く。以下この項において「対象資産」という。）については、その居住者が当該対象資産（貸付け（主要な業務として行われるものを除く。）の用に供したものを除く。）の全部又は特定の一部を一括したもの（以下この項及び次項において「一括償却資産」という。）の取得価額の合計額をその業務の用に供した年以後三年間の各年の費用の額とする方法を選択したときは、第四款（減価償却資産の償却）の規定にかかわらず、当該一括償却資産につき当該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する金額は、当該一括償却資産の取得価額の合計額（次項及び第三項において「一括償却対象額」という。）を三で除して計算した金額とする。
The provisions of the preceding paragraph apply only where a document stating the amount subject to lump-sum depreciation is attached to the Tax Return for the year that includes the day on which the lump-sum depreciable assets were put to use for business, and the documents pertaining to its calculation are retained.
A Resident who has, in that year, an amount included in necessary expenses with respect to the amount subject to lump-sum depreciation must attach to the Tax Return for that year a detailed statement concerning the calculation of the amount to be included in necessary expenses under the provisions of paragraph (1).
In addition to what is provided for in the preceding two paragraphs, the determination of whether leasing falls under leasing conducted as a principal business prescribed in paragraph (1) and other matters necessary for the application of the provisions of that paragraph are specified by Ministry of Finance Order.
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acquisition pricemachine translation
「取得価額」
The acquisition price of a depreciable asset worked out under the items of Article 126, paragraph (1) or under paragraph (2) of that Article.
Defined inArticle 138, paragraph (1)· applies only in this provision and in Article 139, paragraph (1)
amount subject to lump-sum depreciationmachine translation
「一括償却対象額」
The total acquisition cost of a resident's lump-sum depreciable assets (一括償却資産), one third of which is counted as a necessary expense in each of the three years from the year they are first used in the business.
Short name set inArticle 139, paragraph (1)· applies only in this provision and in Article 139, paragraphs (2) and (3)
lump-sum depreciable assetsmachine translation
「一括償却資産」
Depreciable assets each costing less than 200,000 yen that a resident uses in a business yielding real property, business, timber or miscellaneous income, all or a chosen part of which the resident groups together to expense their total cost over three years, leaving out assets lent to others (unless lending is a main business) and those the article excludes.
Short name set inArticle 139, paragraph (1)· applies only in this paragraph and in Article 139, paragraph (2)
covered assetsmachine translation
「対象資産」
In Article 139, paragraph (1), a depreciable asset with an acquisition price under 200,000 yen that a resident uses in a business producing real property, business, timber or miscellaneous income, other than those listed in Article 120, paragraph (1), item (vi) and Article 120-2, paragraph (1), item (vi) and those Article 138, paragraph (1) applies to; the resident may lump them together and expense their total in equal thirds over three years.
Short name set inArticle 139, paragraph (1)· applies only in this paragraph