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Article 34-3Determination of Leases Conducted as a Principal Business with Respect to Lump-Sum Depreciable Assets
第三十四条の三（一括償却資産の主要な業務として行う貸付けの判定）
The provisions of the preceding Article apply mutatis mutandis to the determination of whether a lease falls under a lease conducted as a principal business as prescribed in Article 139, paragraph (1) (Inclusion of Lump-Sum Depreciable Assets in Necessary Expenses) of the Order.
前条の規定は、令第百三十九条第一項（一括償却資産の必要経費算入）に規定する主要な業務として行われる貸付けに該当するかどうかの判定について準用する。
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