Article 34Calculation, etc. of Additional Depreciation Ratio

一the total of the hours calculated, for each individual machine and equipment belonging to that machinery and equipment, by multiplying the hours set forth in (a) by the ratio set forth in (b);

イthe average excess hours of use of that individual machine and equipment in that year (meaning the hours calculated by dividing the total hours by which that individual machine and equipment was used in that year in excess of the average hours of use per day of that machinery and equipment under normal economic circumstances by the number of days in that year on which that individual machine and equipment should normally be used; the same applies in the following item);

ロthe ratio that the acquisition price of that individual machine and equipment bears to the acquisition price of that machinery and equipment (meaning the acquisition price that serves as the basis for calculating the depreciation allowance for a Depreciable Asset and, where Article 130, paragraph (9) (Shortening of Useful Life) of the Order applies, the amount that would be the acquisition price serving as the basis for calculating the depreciation allowance for a Depreciable Asset if that paragraph did not apply; hereinafter the same applies in this item);

二the hours calculated by dividing the total of the average excess hours of use in that year of the individual machines and equipment belonging to that machinery and equipment by the total number of those individual machines and equipment on December 31 of that year (or, if the Resident dies or becomes Absent From Japan in the middle of the year, at the time of the death or the Absence From Japan).

一the name and address of the person who submits the documents prescribed in Article 133 of the Order;

二the type of equipment, the name and the location of the machinery and equipment to which the person seeks to have the provisions of Article 133 of the Order applied;

三the average hours of use per day of that machinery and equipment under the normal economic circumstances of the business conducted by the person set forth in item (i);

四the number of days in that year on which that machinery and equipment should normally be used;

五the total hours in that year by which that machinery and equipment was used in excess of the average hours of use referred to in item (iii);

六the excess hours of use per day of that machinery and equipment;

七the additional depreciation ratio prescribed in paragraph (1) for that machinery and equipment in that year;

八the name of the document retained as evidence that that machinery and equipment was used in excess of the average hours of use referred to in item (iii);

九any other matters for reference.