Supplementary Provisions, Article 12Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets
第十二条（減価償却資産の償却の方法等に関する経過措置）
The provisions of Part II, Chapter I, Section 4, Subsection 4 (Depreciation of Depreciable Assets) of the New Order (excluding Article 121-2 (Special Provisions on Depreciation Methods for Lease Rental Assets) and Article 134, paragraphs (2) and (3) (Special Provisions on Maximum Depreciation Amounts Based on Cumulative Amount of Depreciation of Depreciable Assets)) apply to Depreciable Assets that an individual acquires on or after the Effective Date (in the case of Depreciable Assets listed in Article 120-2, paragraph (1), item (vi) (Depreciation Methods for Depreciable Assets) of the New Order, those pertaining to a contract for a lease transaction without transfer of ownership prescribed in paragraph (2), item (v) of that Article that an individual enters into on or after April 1, 2008).
新令第二編第一章第四節第四款（減価償却資産の償却）（新令第百二十一条の二（リース賃貸資産の償却の方法の特例）並びに第百三十四条第二項及び第三項（減価償却資産の償却累積額による償却限度額の特例）を除く。）の規定は、個人が施行日以後に取得する減価償却資産（新令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）に掲げる減価償却資産にあっては、個人が平成二十年四月一日以後に締結する同条第二項第五号に規定する所有権移転外リース取引の契約に係るもの）について適用する。
The provisions of Article 121-2 and Article 134, paragraphs (2) and (3) of the New Order apply to income tax for 2008 and subsequent years.
新令第百二十一条の二並びに第百三十四条第二項及び第三項の規定は、平成二十年分以後の所得税について適用する。
In the case where an individual seeks to change, for income tax for 2007, the depreciation method selected for Depreciable Assets (including the depreciation method prescribed in Article 125 (Statutory Depreciation Methods for Depreciable Assets) of the New Order which an individual who has not submitted notification of a depreciation method is to follow) (including the case where an individual who has two or more offices or ships and has not selected a depreciation method for each office or ship seeks to select a depreciation method for each office or ship), if the individual submits to the competent district director with jurisdiction over the place for tax payment, by the Filing Deadline for income tax for 2007, a written notice stating the new depreciation method, the reason for the intended change and other particulars specified by Ministry of Finance Order, that written notice is deemed to be the written application under Article 124, paragraph (2) (Procedures for Changing Depreciation Methods for Depreciable Assets) of the New Order, and the submission of that written notice is deemed to constitute the approval under paragraph (1) of that Article.
個人が、平成十九年分の所得税について、減価償却資産につき選定した償却の方法（その償却の方法を届け出なかった個人がよるべきこととされている新令第百二十五条（減価償却資産の法定償却方法）に規定する償却の方法を含む。）を変更しようとする場合（二以上の事業所又は船舶を有する個人で事業所又は船舶ごとに償却の方法を選定していないものが事業所又は船舶ごとに償却の方法を選定しようとする場合を含む。）において、平成十九年分の所得税に係る確定申告期限までに、新たな償却の方法、変更しようとする理由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に提出したときは、当該届出書をもって新令第百二十四条第二項（減価償却資産の償却の方法の変更手続）の申請書とみなし、当該届出書の提出をもって同条第一項の承認があったものとみなす。
With regard to the application of Article 133-2, paragraph (1) (Special Provisions on Depreciation Allowances for Obsolete Depreciable Assets) of the New Order to an individual to whom the provisions of Article 70, paragraph (11), (14) or (18) (Transitional Measures regarding Depreciation of Individuals) of the Supplementary Provisions of the Amending Act apply, in Article 133-2, paragraph (1) of the New Order, the word "又は" (or) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase ") provisions" is deemed to be replaced with ") or the provisions of Article 12-3, paragraph (1), Article 13-3 or Article 14 (limited to the part pertaining to paragraph (2)) (Additional Depreciation, etc. for Specified Medical Buildings) of the Act on Special Measures Concerning Taxation prior to its amendment by the provisions of Article 12 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remain in force pursuant to the provisions of Article 70, paragraph (11), (14) or (18) (Transitional Measures regarding Depreciation of Individuals) of the Supplementary Provisions of that Act".
改正法附則第七十条第十一項、第十四項又は第十八項（個人の減価償却に関する経過措置）の規定の適用を受ける個人に係る新令第百三十三条の二第一項（陳腐化した減価償却資産の償却費の特例）の規定の適用については、同項中「）又は」とあるのは「）若しくは」と、「）の規定」とあるのは「）又は所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十条第十一項、第十四項若しくは第十八項（個人の減価償却に関する経過措置）の規定によりなおその効力を有するものとされる同法第十二条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第十二条の三第一項、第十三条の三若しくは第十四条（第二項に係る部分に限る。）（特定医療用建物の割増償却等）の規定」とする。
lease transaction without transfer of ownershipmachine translation
「所有権移転外リース取引」
In Article 120-2, a lease transaction as defined in Article 67-2, paragraph (3) of the Income Tax Act other than one under which the leased asset passes to the lessee free or for a nominal price, the lessee has a purchase option certain to be exercised, the asset is expected to be used only by the lessee or is hard to identify, or the lease period is much shorter than the asset's useful life so as to greatly reduce the lessee's income tax.
Defined inArticle 120-2, paragraph (2), item (v)· applies only in this paragraph
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 82 of 2007.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 82 of 2007, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 82 of 2007, short name for the 2007 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2007).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
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.