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Article 30Grounds on Which Shortening of Useful Life Is Approved

第三十条(耐用年数の短縮が認められる事由)

The grounds specified by Ministry of Finance Order as prescribed in are the following grounds.

(耐用年数の短縮)に規定する財務省令で定める事由は、次に掲げる事由とする。

in the case where the amount of the depreciation allowance is to be calculated using the Useful Life Order prior to the amendment by the Ministerial Order Partially Amending the Ministerial Order on the Useful Life, etc. of Depreciable Assets (Ministry of Finance Order No. 32 of 2008) (hereinafter referred to as the "former Useful Life Ministerial Order" in this Article and Article 33, paragraph (2) (Depreciation Allowance for Depreciable Assets of the Same Type, etc.)), the composition of a Depreciable Asset for which the amount of the depreciation allowance is to be calculated using one useful life specified in the former Useful Life Ministerial Order differs markedly from the ordinary composition of other Depreciable Assets of the same type for which the amount of the depreciation allowance is to be calculated using that useful life;

による改正前の耐用年数省令(以下この条及び第三十三条第二項(種類等を同じくする減価償却資産の償却費)において「旧耐用年数省令」という。)を用いて償却費の額を計算することとした場合に、旧耐用年数省令に定める一の耐用年数を用いて償却費の額を計算すべきこととなる減価償却資産の構成が当該耐用年数を用いて償却費の額を計算すべきこととなる同一種類の他の減価償却資産の通常の構成と著しく異なること。

in the case where the asset is machinery and equipment, the equipment to which the asset belongs is other than equipment specifically listed in (Table of Useful Lives of Machinery and Equipment) of the former Useful Life Ministerial Order.

当該資産が機械及び装置である場合において、当該資産の属する設備が(機械及び装置の耐用年数表)に特掲された設備以外のものであること。

other grounds equivalent to the grounds listed in and in the preceding two items.

そのからまで及び前二号に掲げる事由に準ずる事由

Article 31Matters to Be Stated in a Written Application for Approval of Shortened Useful Life

第三十一条(耐用年数短縮の承認申請書の記載事項)

The matters specified by Ministry of Finance Order as prescribed in are the following matters.

(耐用年数の短縮)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 ;

に規定する申請書を提出する者の氏名及び住所

the useful life specified in the Useful Life Order for the Depreciable Asset to which the person intends to have applied;

の規定の適用を受けようとする減価償却資産に係る耐用年数省令に定める耐用年数

the basis for calculating the remaining usable period prescribed in , which forms the basis for calculating the amount of the depreciation allowance for which approval is sought;

承認を受けようとする償却費の額の計算の基礎となるに規定する未経過使用可能期間の算定の基礎

which of the grounds listed in and in the items of the preceding Article applies;

及び前条各号に掲げる事由のいずれに該当するかの別

the grounds for, and the fact of, the usable period of the Depreciable Asset referred to in item (ii) being markedly shorter than the useful life prescribed in that item;

第二号の減価償却資産の使用可能期間が同号に規定する耐用年数に比して著しく短い事由及びその事実

any other matters for reference.

その他参考となるべき事項

Article 32Cases of Renewal, etc. of Assets for Which Shortening of Useful Life Is Approved upon Notification

第三十二条(耐用年数短縮が届出により認められる資産の更新の場合等)

The cases specified by Ministry of Finance Order as prescribed in are the following cases.

(耐用年数の短縮)に規定する財務省令で定める場合は、次に掲げる場合とする。

the case where a part of the assets of the Depreciable Assets subject to approval under (hereinafter referred to as "assets approved for a shortened useful life" in this paragraph and the following paragraph) is replaced with a new asset of the same type and quality that takes its place;

の承認に係る減価償却資産(以下この項及び次項において「短縮特例承認資産」という。)の一部の資産について、種類及び品質を同じくするこれに代わる新たな資産と取り替えた場合

the case where a part of the assets approved for a shortened useful life is replaced with a new asset that takes its place (excluding one for which the total amount of the purchase price of that asset (meaning the purchase price prescribed in ) or the amount of the cost of raw materials, labor costs and expenses required for the construction, etc. of that asset (meaning the construction, etc. prescribed in ), and the amount of the costs directly required to put that asset into use for business, exceeds the amount equivalent to 10 percent of the acquisition price of the asset approved for a shortened useful life), and there is no difference between the number of years of the usable period after the replacement and the number of years of the usable period of that asset approved for a shortened useful life relating to the approval under .

短縮特例承認資産の一部の資産について、これに代わる新たな資産(当該資産の購入の代価(イ(減価償却資産の取得価額)に規定する購入の代価をいう。)又は当該資産の建設等(に規定する建設等をいう。)のために要した原材料費、労務費及び経費の額並びに当該資産を業務の用に供するために直接要した費用の額の合計額が当該短縮特例承認資産の取得価額の百分の十に相当する金額を超えるものを除く。)と取り替えた場合であつて、その取り替えた後の使用可能期間の年数と当該短縮特例承認資産のの承認に係る使用可能期間の年数とに差異が生じない場合

The matters specified by Ministry of Finance Order as prescribed in are the following matters.

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 notification prescribed in ;

に規定する届出書を提出する者の氏名及び住所

the basis for calculating the usable period of the asset approved for a shortened useful life relating to the approval under ;

短縮特例承認資産のの承認に係る使用可能期間の算定の基礎

the basis for calculating the usable period after replacement with the renewal asset prescribed in ;

に規定する更新資産に取り替えた後の使用可能期間の算定の基礎

which of the grounds listed in the items of the preceding paragraph applies;

前項各号に掲げる事由のいずれに該当するかの別

any other matters for reference.

その他参考となるべき事項

The grounds specified by Ministry of Finance Order as prescribed in are the grounds set out in the following items, and the Depreciable Assets specified by Ministry of Finance Order as prescribed in are the Depreciable Assets specified in each of those items according to the category of grounds set out in them.

に規定する財務省令で定める事由は、次の各号に掲げる事由とし、に規定する財務省令で定める減価償却資産は、当該各号に掲げる事由の区分に応じ当該各号に定める減価償却資産とする。

the grounds listed in Article 30, item (i) (Grounds on Which Shortening of Useful Life Is Approved): a Depreciable Asset with the same composition as the Depreciable Asset subject to approval under on those grounds;

第三十条第一号(耐用年数の短縮が認められる事由)に掲げる事由 当該事由によるの承認に係る減価償却資産と構成を同じくする減価償却資産

the grounds listed in Article 30, item (iii) (limited to the portion relating to and ): a Depreciable Asset that has the same material or method of manufacture, or the same matters equivalent to composition, as the Depreciable Asset subject to approval under on those grounds.

第三十条第三号(及びに係る部分に限る。)に掲げる事由 当該事由によるの承認に係る減価償却資産と材質若しくは製作方法又は構成に準ずるものを同じくする減価償却資産

The matters specified by Ministry of Finance Order as prescribed in are the following matters.

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 notification prescribed in ;

に規定する届出書を提出する者の氏名及び住所

the material, method of manufacture or composition, or matters equivalent thereto, of the Depreciable Asset relating to the approval prescribed in and of the Depreciable Asset acquired;

に規定する承認に係る減価償却資産及びその取得した減価償却資産の材質若しくは製作方法若しくは構成又はこれらに準ずるもの

which of the grounds listed in and in the items of the preceding paragraph applies;

及び前項各号に掲げる事由のいずれに該当するかの別

any other matters for reference.

その他参考となるべき事項

Article 33Depreciation Allowance for Depreciable Assets of the Same Type, etc.

第三十三条(種類等を同じくする減価償却資産の償却費)

The amount of the depreciation allowance to be included in necessary expenses in calculating the amount of real property income, the amount of business income, the amount of timber income or the amount of miscellaneous income for each year, with respect to a Depreciable Asset held by a Resident to which the useful life prescribed in the Useful Life Order (including that deemed to be the useful life under the provisions of ; the same applies hereinafter in this paragraph) is applied, is to be the amount calculated by the method of depreciation, in accordance with that useful life, for each category of types of Depreciable Assets prescribed in the Useful Life Order (for those types for which a category of structure or use, detail or type of equipment is specified, that category of structure or use, detail or type of equipment, and, where a Resident who has two or more places of business has selected the method of depreciation for each place of business, those categories for each place of business), and, for those differing in that useful life and in the method of depreciation prescribed in that the Resident has adopted, for each such difference.

居住者の有する減価償却資産で耐用年数省令に規定する耐用年数((耐用年数の短縮)の規定により耐用年数とみなされるものを含む。以下この項において同じ。)を適用するものについての各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される償却費の額は、当該耐用年数に応じ、耐用年数省令に規定する減価償却資産の種類の区分(その種類につき構造若しくは用途、細目又は設備の種類の区分が定められているものについては、その構造若しくは用途、細目又は設備の種類の区分とし、二以上の事業所を有する居住者で事業所ごとに償却の方法を選定している場合にあつては、事業所ごとのこれらの区分とする。)ごとに、かつ、当該耐用年数及びその居住者が採用している(減価償却資産の償却の方法等)に規定する償却の方法の異なるものについては、その異なるごとに、当該償却の方法により計算した金額とするものとする。

In the case referred to in the preceding paragraph, where a Resident follows, for the categories of types of the machinery and equipment that the Resident holds, the categories of types of equipment specified in the former Useful Life Ministerial Order, the categories of types of Depreciable Assets prescribed in that paragraph may be the categories of types of equipment specified in the former Useful Life Ministerial Order.

前項の場合において、居住者がその有する機械及び装置の種類の区分について旧耐用年数省令に定められている設備の種類の区分によつているときは、同項に規定する減価償却資産の種類の区分は、旧耐用年数省令に定められている設備の種類の区分とすることができる。

If, among the Depreciable Assets for which a Resident has adopted the declining-balance method prescribed in as the depreciation method to be used, there are assets acquired on or before March 31, 2012 and assets acquired on or after April 1 of that year, the provisions of paragraph (1) apply on the basis that those assets are respectively subject to different depreciation methods.

居住者がそのよるべき償却の方法としてイ(2)(減価償却資産の償却の方法)に規定する定率法を採用している減価償却資産のうちに平成二十四年三月三十一日以前に取得された資産と同年四月一日以後に取得された資産とがある場合には、これらの資産は、それぞれ償却の方法が異なるものとして、第一項の規定を適用する。

Article 34Calculation, etc. of Additional Depreciation Ratio

第三十四条(増加償却割合の計算等)

The additional depreciation ratio calculated as specified by Ministry of Finance Order as prescribed in is the ratio calculated, with respect to machinery and equipment used beyond the average hours of use prescribed in , by multiplying 35/1,000 by the number of excess hours of use per day of that machinery and equipment in that year (if the ratio has a fraction of less than the second decimal place, that fraction is rounded up).

(通常の使用時間を超えて使用される機械及び装置の償却費の特例)に規定する財務省令で定めるところにより計算した増加償却割合は、に規定する平均的な使用時間を超えて使用する機械及び装置につき、千分の三十五にその年における当該機械及び装置の一日当たりの超過使用時間の数を乗じて計算した割合(当該割合に小数点以下二位未満の端数があるときは、これを切り上げる。)とする。

The excess hours of use per day of the machinery and equipment in the preceding paragraph means whichever of the hours set forth in the following items the Resident has selected.

前項の機械及び装置の一日当たりの超過使用時間とは、次の各号に掲げる時間のうちその居住者の選択したいずれかの時間をいう。

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);

当該機械及び装置に属する個々の機械及び装置ごとにイに掲げる時間にロに掲げる割合を乗じて計算した時間の合計時間

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);

当該個々の機械及び装置のその年における平均超過使用時間(当該個々の機械及び装置が当該機械及び装置の通常の経済事情における一日当たりの平均的な使用時間を超えてその年において使用された場合におけるその超えて使用された時間の合計時間を当該個々の機械及び装置のその年において通常使用されるべき日数で除して計算した時間をいう。次号において同じ。)

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 applies, the amount that would be the acquisition price serving as the basis for calculating the depreciation allowance for a Depreciable Asset if did not apply; hereinafter the same applies in this item);

当該機械及び装置の取得価額(減価償却資産の償却費の計算の基礎となる取得価額をいい、(耐用年数の短縮)の規定の適用がある場合にはの規定の適用がないものとした場合に減価償却資産の償却費の計算の基礎となる取得価額となる金額とする。以下この号において同じ。)のうちに当該個々の機械及び装置の取得価額の占める割合

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).

当該機械及び装置に属する個々の機械及び装置のその年における平均超過使用時間の合計時間をその年十二月三十一日(その居住者が年の中途において死亡し又は出国をした場合には、その死亡又は出国の時)における当該個々の機械及び装置の総数で除して計算した時間

The matters specified by Ministry of Finance Order as prescribed in are as follows:

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 address of the person who submits the documents prescribed in ;

に規定する書類を提出する者の氏名及び住所

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

の規定の適用を受けようとする機械及び装置の設備の種類及び名称並びに所在する場所

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);

第一号の者の営む事業の通常の経済事情における当該機械及び装置の一日当たりの平均的な使用時間

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

その年における当該機械及び装置を通常使用すべき日数

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);

その年における当該機械及び装置の第三号の平均的な使用時間を超えて使用した時間の合計時間

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

当該機械及び装置の一日当たりの超過使用時間

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

その年における当該機械及び装置に係る第一項の増加償却割合

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);

当該機械及び装置を第三号の平均的な使用時間を超えて使用したことを証する書類として保存するものの名称

any other matters for reference.

その他参考となるべき事項

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