Article 24Matters to Be Stated in a Written Application for Approval of a Special Depreciation Method
第二十四条（特別な償却方法の承認申請書の記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 120-3, paragraph (2) (Special Methods of Depreciation of Depreciable Assets) of the Order are the following matters.
令第百二十条の三第二項（減価償却資産の特別な償却の方法）に規定する財務省令で定める事項は、次に掲げる事項とする。
the name and domicile of the person who submits the written application prescribed in Article 120-3, paragraph (2) of the Order;
令第百二十条の三第二項に規定する申請書を提出する者の氏名及び住所
which of the depreciation methods listed in (a) or (b) of each item of Article 132, paragraph (1) (Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put into Use for Business in the Middle of the Year) of the Order the depreciation method that is intended to be adopted is similar to;
その採用しようとする償却の方法が令第百三十二条第一項各号（年の中途で業務の用に供した減価償却資産等の償却費の特例）のイ又はロに掲げる償却の方法のいずれに類するかの別
any other matters for reference.
その他参考となるべき事項
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