Where a Resident who carries on business that gives rise to real property income, business income, timber income, or miscellaneous income expends an amount on a Fixed Asset used for that business, whatever the name under which the expenditure is made, whether repair, improvement, or otherwise, and that amount falls under one of the amounts listed below (if it falls under both, the larger of the amounts), that amount is not included in necessary expenses in the calculation of the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income of that person for the year that includes the day of the expenditure:
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を行なう居住者が、修理、改良その他いずれの名義をもつてするかを問わず、その業務の用に供する固定資産について支出する金額で次に掲げる金額に該当するもの（そのいずれにも該当する場合には、いずれか多い金額）は、その者のその支出する日の属する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、必要経費に算入しない。
Of the amount expended, the amount corresponding to the portion that, by that expenditure, extends the usable period of the asset that would have been expected at the time of its acquisition if ordinary management or repair of the asset were carried out;
当該支出する金額のうち、その支出により、当該資産の取得の時において当該資産につき通常の管理又は修理をするものとした場合に予測される当該資産の使用可能期間を延長させる部分に対応する金額
Of the amount expended, the amount corresponding to the portion that, by that expenditure, increases the value of the asset at the time of the expenditure that would have been expected at the time of its acquisition if ordinary management or repair of the asset were carried out.
当該支出する金額のうち、その支出により、当該資産の取得の時において当該資産につき通常の管理又は修理をするものとした場合に予測されるその支出の時における当該資産の価額を増加させる部分に対応する金額
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