Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
この省令は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the provisions amending Article 6, paragraph (1), item (x), the provisions amending Article 16, paragraph (1), item (i), the provisions amending Article 81-3, item (i), the provisions amending Article 81-4, item (viii), and the provisions of Article 12 of the Supplementary Provisions: October 1, 2008
第六条第一項第十号の改正規定、第十六条第一項第一号の改正規定、第八十一条の三第一号の改正規定及び第八十一条の四第八号の改正規定並びに附則第十二条の規定 平成二十年十月一日
the provisions amending Article 1-2, paragraph (1), the provisions that change Article 39 to Article 39-2 and add one Article before that Article in Part II, Chapter I, Section 7, the provisions amending Article 53, the provisions adding one Article following Article 81-31, the provisions amending Article 90-2, paragraph (1), the provisions amending Article 90-3, paragraph (1) and Article 90-4, paragraph (1), the provisions adding one Article following Article 90-4, the provisions amending Article 91, the provisions amending Appended Table III (1) (limited to the part that amends "Article 9-3 of the Act on Special Measures Concerning Taxation" to "Article 9-3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008; hereinafter referred to as the "2008 Amending Act" in this table), which remains in force pursuant to the provisions of Article 33, paragraph (2) of the Supplementary Provisions of the 2008 Amending Act, or Article 33, paragraph (3) of the Supplementary Provisions of the 2008 Amending Act" in Note 4 of the Remarks to that table, and "portion to which Article 9-3 of the Act on Special Measures Concerning Taxation applies" to "portion to which Article 9-3, paragraph (2), etc. of the Former Special Taxation Measures Act applies"), the provisions amending Appended Table III (2) (limited to the part that amends "Article 8-5, paragraph (1), item (v)" to "Article 8-5, paragraph (1), item (iv)" in Note 2 (2) of the Remarks to that table, the part pertaining to Note 2 (5) (c) of the Remarks to that table, and the part pertaining to Note 4 (5) (c) of the Remarks to that table), the provisions amending Appended Table III (4) (limited to the part that amends "Article 8-5, paragraph (1), item (v)" to "Article 8-5, paragraph (1), item (iv)" in Note 7 of the Remarks to that table, the part that amends "Article 8-5, paragraph (1), item (v)" to "Article 8-5, paragraph (1), item (iv)" in Note 8 of the Remarks to that table, and the part that amends "or Article 42-2" to ", Article 42-2, Article 9-3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008; referred to as the "2008 Amending Act" in 25), which remains in force pursuant to the provisions of Article 33, paragraph (2) of the Supplementary Provisions of the 2008 Amending Act, or Article 33, paragraph (3) of the Supplementary Provisions of the 2008 Amending Act" in Note 26 of the Remarks to that table), the provisions amending Appended Table V (28) through Appended Table V (30), the provisions adding one table following Appended Table V (30), the provisions amending Appended Table VIII (3), and the provisions of Article 4, Article 9 and Article 11, paragraph (2) of the Supplementary Provisions: January 1, 2009
第一条の二第一項の改正規定、第三十九条を第三十九条の二とし、第二編第一章第七節中同条の前に一条を加える改正規定、第五十三条の改正規定、第八十一条の三十一の次に一条を加える改正規定、第九十条の二第一項の改正規定、第九十条の三第一項及び第九十条の四第一項の改正規定、同条の次に一条を加える改正規定、第九十一条の改正規定、別表第三（一）の改正規定（同表の備考４中「租税特別措置法第９条の３の」を「所得税法等の一部を改正する法律（平成２０年法律第２３号。以下この表において「平成２０年改正法」という。）附則第３３条第２項の規定によりなおその効力を有するものとされる平成２０年改正法第８条の規定による改正前の租税特別措置法第９条の３第２項又は平成２０年改正法附則第３３条第３項の」に、「租税特別措置法第９条の３適用分」を「旧措置法第９条の３第２項等適用分」に改める部分に限る。）、別表第三（二）の改正規定（同表の備考２（２）中「第８条の５第１項第５号」を「第８条の５第１項第４号」に改める部分、同表の備考２（５）（ハ）に係る部分及び同表の備考４（５）（ハ）に係る部分に限る。）、別表第三（四）の改正規定（同表の備考７中「第８条の５第１項第５号」を「第８条の５第１項第４号」に改める部分、同表の備考８中「第８条の５第１項第５号」を「第８条の５第１項第４号」に改める部分及び同表の備考２６中「若しくは第４２条の２」を「、第４２条の２、所得税法等の一部を改正する法律（平成２０年法律第２３号。２５において「平成２０年改正法」という。）附則第３３条第２項の規定によりなおその効力を有するものとされる平成２０年改正法第８条の規定による改正前の租税特別措置法第９条の３第２項若しくは平成２０年改正法附則第３３条第３項」に改める部分に限る。）、別表第五（二十八）から別表第五（三十）までの改正規定、同表の次に一表を加える改正規定並びに別表第八（三）の改正規定並びに附則第四条、第九条及び第十一条第二項の規定 平成二十一年一月一日
the provisions amending Article 83, paragraph (3), the provisions amending Article 97, paragraph (4), the provisions amending Appended Table III (1) (limited to the part that adds "(excluding those that fall under dividends, etc. in a selected Withholding account (hereinafter referred to as "dividends, etc. in a selected Withholding account" in this table) prescribed in Article 37-11-6, paragraph (1) of the Act on Special Measures Concerning Taxation)" after "dividends, etc." in Note 2 of the Remarks to that table), the provisions amending Appended Table III (2) (limited to the part pertaining to the table proper of that table (excluding the part that amends "Aggregate Taxation Applied Portion (Total)" to "Aggregate Taxation, etc. Applied Portion (Total)") and the part pertaining to Note 2 of the Remarks to that table (excluding the part that amends ", distribution of proceeds of a Specified Trust That Issues Beneficiary Certificates and a Trust Subject to Corporate Taxation" to "and a Specified Trust That Issues Beneficiary Certificates", the part pertaining to Note 2 (2) of the Remarks to that table, the part pertaining to Note 2 (5) (a) of the Remarks to that table, and the part pertaining to Note 2 (5) (c) of the Remarks to that table)), the provisions amending Appended Table III (4) (limited to the part pertaining to Note 1 of the Remarks to that table (excluding the part pertaining to Note 1 (1) of the Remarks to that table), the part that amends "the dividend of surplus prescribed in" to "the dividends, etc. prescribed in (excluding those that fall under dividends, etc. in a selected Withholding account) and, among them, the dividend of surplus prescribed in" in Note 7 of the Remarks to that table, the part that amends "dividends, etc." to "dividends, etc. (excluding those that fall under dividends, etc. in a selected Withholding account)" in Note 8 of the Remarks to that table, the part that adds "those that fall under dividends, etc. in a selected Withholding account, and" after "and" in Note 9 of the Remarks to that table, the part that amends "又は" (or) to "若しくは" (or, joining a smaller group of alternatives) in Note 26 of the Remarks to that table and adds "or dividends, etc. of listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation that are paid through the handler of payment prescribed in that paragraph" after "those received", and the part that adds the following after Note 26 of the Remarks to that table), the provisions amending Appended Table V (3) through Appended Table V (7), the provisions amending Appended Table VIII (2), and the provisions of Article 11, paragraphs (3) and (4) of the Supplementary Provisions: January 1, 2010
第八十三条第三項の改正規定、第九十七条第四項の改正規定、別表第三（一）の改正規定（同表の備考２中「配当等」の次に「（租税特別措置法第３７条の１１の６第１項に規定する源泉徴収選択口座内配当等（以下この表において「源泉徴収選択口座内配当等」という。）に該当するものを除く。）」を加える部分に限る。）、別表第三（二）の改正規定（同表の表に係る部分（「総合課税適用分（合計）」を「総合課税等適用分（合計）」に改める部分を除く。）及び同表の備考２に係る部分（「、特定受益証券発行信託の収益の分配及び法人課税信託」を「及び特定受益証券発行信託」に改める部分、同表の備考２（２）に係る部分、同表の備考２（５）（イ）に係る部分及び同表の備考２（５）（ハ）に係る部分を除く。）に限る。）、別表第三（四）の改正規定（同表の備考１に係る部分（同表の備考１（１）に係る部分を除く。）、同表の備考７中「規定する剰余金の配当」を「規定する配当等（源泉徴収選択口座内配当等に該当するものを除く。）のうち同項に規定する剰余金の配当」に改める部分、同表の備考８中「配当等に」を「配当等（源泉徴収選択口座内配当等に該当するものを除く。）に」に改める部分、同表の備考９中「並びに」の次に「源泉徴収選択口座内配当等に該当するもの並びに」を加える部分、同表の備考２６中「又は」を「若しくは」に改め、「受けるもの」の次に「又は租税特別措置法第９条の３の２第１項に規定する上場株式等の配当等で同項に規定する支払の取扱者を通じて支払をしたもの」を加える部分及び同表の備考２６の次に次のように加える部分に限る。）、別表第五（三）から別表第五（七）までの改正規定及び別表第八（二）の改正規定並びに附則第十一条第三項及び第四項の規定 平成二十二年一月一日
the provisions amending the table of contents, the provisions amending Article 1, paragraph (2), the provisions amending Article 4, item (xxxvi), the provisions amending Article 16, paragraph (2), item (v), the provisions amending Article 16-2 through Article 16-4, the provisions amending Article 40-8 (including its heading), the provisions amending Article 40-9, paragraph (2), the provisions amending Article 47, item (xvii), the provisions amending Article 47-2, paragraph (3) (excluding the part that amends "Article 41-19" to "Article 41-18-3" in item (v) of that paragraph and the part that adds "(Definitions)" after "Article 2, paragraph (1)" in that item), the provisions amending Article 49, item (i), the provisions amending Article 82, paragraph (2), item (i), the provisions amending Article 83, paragraph (2), item (v), and the provisions amending Article 84-2, paragraph (2), item (i), and the provisions of Article 6 through Article 8 and Article 13 of the Supplementary Provisions: the date of enforcement of the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) (December 1, 2008)
目次の改正規定、第一条第二項の改正規定、第四条第三十六号の改正規定、第十六条第二項第五号の改正規定、第十六条の二から第十六条の四までの改正規定、第四十条の八（見出しを含む。）の改正規定、第四十条の九第二項の改正規定、第四十七条第十七号の改正規定、第四十七条の二第三項の改正規定（同項第五号中「第四十一条の十九」を「第四十一条の十八の三」に改める部分及び「第二条第一項」の下に「（定義）」を加える部分を除く。）、第四十九条第一号の改正規定、第八十二条第二項第一号の改正規定、第八十三条第二項第五号の改正規定及び第八十四条の二第二項第一号の改正規定並びに附則第六条から第八条まで及び第十三条の規定 一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）の施行の日（平成二十年十二月一日）
Supplementary Provisions, Article 2Principles of Transitional Measures
第二条（経過措置の原則）
Except as otherwise provided, the provisions of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to income tax for 2008 and subsequent years, and the provisions then in force continue to govern income tax for 2007 and earlier years.
別段の定めがあるものを除き、改正後の所得税法施行規則（以下「新規則」という。）の規定は、平成二十年分以後の所得税について適用し、平成十九年分以前の所得税については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person
第三条（障害者等に該当する旨を証する書類の範囲等に関する経過措置）
The provisions of Article 7, paragraph (2), item (iii) of the New Regulation (Scope, etc. of Documents Certifying Eligibility as a Person with a Disability or Other Eligible Person) apply to the documents prescribed in the following provisions that are presented, on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), at the time of notice pursuant to the provisions of Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Persons with a Disability and Other Eligible Persons) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), at the time of submission of the statement prescribed in Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 155 of 2008; hereinafter referred to as the "Amending Order") (hereinafter referred to as the "New Order") pursuant to the provisions of that paragraph, or at the time of submission of the written application for succession to tax-exempt savings prescribed in Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the New Order pursuant to the provisions of that paragraph, and the provisions then in force continue to govern the documents prescribed in the following provisions that were presented, before the Effective Date, at the time of notice pursuant to the provisions of Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Persons with a Disability and Other Eligible Persons) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act"), at the time of submission of the statement prescribed in Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to amendment by the Amending Order (hereinafter referred to as the "Former Order") pursuant to the provisions of that paragraph, or at the time of submission of the written application for succession to tax-exempt savings prescribed in Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Former Order pursuant to the provisions of that paragraph.
新規則第七条第二項第三号（障害者等に該当する旨を証する書類の範囲等）の規定は、この省令の施行の日（以下「施行日」という。）以後に所得税法等の一部を改正する法律（平成二十年法律第二十三号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は所得税法施行令の一部を改正する政令（平成二十年政令第百五十五号。以下「改正令」という。）による改正後の所得税法施行令（以下「新令」という。）第四十三条第一項（非課税貯蓄に関する異動申告書）の規定による同項の申告書の提出若しくは新令第四十七条第二項（非課税貯蓄相続申込書）の規定による同項の非課税貯蓄相続申込書の提出の際に提示するこれらの規定に規定する書類について適用し、施行日前に改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は改正令による改正前の所得税法施行令（以下「旧令」という。）第四十三条第一項（非課税貯蓄に関する異動申告書）の規定による同項の申告書の提出若しくは旧令第四十七条第二項（非課税貯蓄相続申込書）の規定による同項の非課税貯蓄相続申込書の提出の際に提示したこれらの規定に規定する書類については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning the Unit for Selecting the Method of Depreciation of Depreciable Assets
第四条（減価償却資産の償却の方法の選定の単位に関する経過措置）
The provisions of Article 28 (Unit for Selecting the Method of Depreciation) of the New Regulation apply to income tax for 2009 and subsequent years, and the provisions then in force continue to govern income tax for 2008 and earlier years.
新規則第二十八条（償却の方法の選定の単位）の規定は、平成二十一年分以後の所得税について適用し、平成二十年分以前の所得税については、なお従前の例による。
In the case where, with respect to income tax for 2009, an individual has selected the same method of depreciation for the Depreciable Assets that the individual holds that belong to different former classifications (including the case where the individual is to follow the method of depreciation prescribed in Article 125 (Statutory Method of Depreciation of Depreciable Assets) of the Former Order because the individual did not notify the method of depreciation), when the Depreciable Assets belonging to those different former classifications come to belong to the same new classification, the individual is deemed to have selected that same method of depreciation for the Depreciable Assets that have come to belong to that same new classification.
In the case where, with respect to income tax for 2009, Depreciable Assets of an individual that belong to different former classifications and for which different depreciation methods have been selected as the methods to be followed (including those that are to follow the depreciation method prescribed in Article 125 of the Former Order because the depreciation method was not notified) come to belong to the same new classification, if the individual submits to the competent district director with jurisdiction over the place for tax payment, by the deadline for filing the Tax Return for income tax for 2009, a written notification stating the following matters, that written notification is deemed to be the written application under Article 124, paragraph (2) (Procedures for Changing the Depreciation Method for Depreciable Assets) of the New Order, and the submission of that written notification is deemed to constitute the approval under paragraph (1) of that Article.
The name and domicile of the person submitting the written notification (residence, if the person has no domicile in Japan)
当該届出書を提出する者の氏名及び住所（国内に住所がない場合には、居所）
The categories of kind and structure or use, detailed item, or type of equipment of the Depreciable Assets for which the depreciation method is to be changed (in the case where an individual who has two or more places of business or vessels and who has not selected a depreciation method for each place of business or vessel intends to select a depreciation method for each place of business or vessel, those categories for each place of business or vessel)
その償却の方法を変更しようとする減価償却資産の種類及び構造若しくは用途、細目又は設備の種類の区分（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には、事業所又は船舶ごとのこれらの区分）
The depreciation method currently followed and the date on which that depreciation method was adopted
現によっている償却の方法及びその償却の方法を採用した年月日
The new depreciation method to be adopted
採用しようとする新たな償却の方法
Any other matters for reference.
その他参考となるべき事項
In the case where, with respect to income tax for 2009, Depreciable Assets of an individual that belong to different former classifications and for which different depreciation methods have been selected as the methods to be followed (including those that are to follow the depreciation method prescribed in Article 125 of the Former Order because the depreciation method was not notified) come to belong to the same new classification, if the individual has not changed the depreciation method pursuant to the preceding paragraph or Article 124 of the New Order, Article 125 (Statutory Depreciation Method for Depreciable Assets) of the New Order applies on the deemed basis that no depreciation method has been selected for the Depreciable Assets belonging to that new classification.
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
Former classification: the categories of kinds prescribed in the items of Article 28 (Unit for Selecting the Depreciation Method) of the Regulation for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Regulation") based on the provisions of Appended Table I, Appended Table II, or Appended Table V through Appended Table VIII (Table of Useful Lives of Tangible Depreciable Assets) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets (Ministry of Finance Order No. 15 of 1965) 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 "Useful Life Amendment Order" in the following item), and, in the case where an individual who has two or more places of business or vessels selects a depreciation method for each place of business or vessel, those categories for each place of business or vessel.
旧区分 減価償却資産の耐用年数等に関する省令の一部を改正する省令（平成二十年財務省令第三十二号。次号において「耐用年数改正省令」という。）による改正前の減価償却資産の耐用年数等に関する省令（昭和四十年大蔵省令第十五号）別表第一、別表第二又は別表第五から別表第八まで（有形減価償却資産の耐用年数表）の規定に基づく改正前の所得税法施行規則（以下「旧規則」という。）第二十八条各号（償却の方法の選定の単位）に定める種類の区分をいい、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る場合にあっては、事業所又は船舶ごとの当該区分をいう。
New classification: the categories of kinds prescribed in the items of Article 28 of the New Regulation based on the provisions of Appended Table I, Appended Table II, Appended Table V or Appended Table VI (Table of Useful Lives of Tangible Depreciable Assets) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended by the Useful Life Amendment Order, and, in the case where an individual who has two or more places of business or vessels intends to select a depreciation method for each place of business or vessel, those categories for each place of business or vessel.
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 24 of 2008.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, short name for Cabinet Order No. 155 of 2008, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, short name for the 2008 Act partially amending the Income Tax Act and other Acts (Act No. 23 of 2008).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Cabinet Order No. 155 of 2008.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the Income Tax Act as amended by Article 1 of the 2008 Act partially amending the Income Tax Act and other Acts (Act No. 23 of 2008).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 24 of 2008, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Cabinet Order No. 155 of 2008 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the Income Tax Act as it stood before Article 1 of the 2008 Act partially amending the Income Tax Act and other Acts (Act No. 23 of 2008) amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
former classificationmachine translation
「旧区分」
In Article 4, paragraph (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the classification of depreciable assets into the kinds set out in the items of Article 28 of the Regulation for Enforcement of the Income Tax Act as it stood before that Order amended it, based on Appended Tables 1, 2 and 5 to 8 (tables of useful lives of tangible depreciable assets) of the Ministerial Order (省令) on the useful life of depreciable assets (Ministry of Finance Order No. 15 of 1965) as it stood before Ministry of Finance Order No. 32 of 2008 amended it; for an individual with two or more business offices or ships who has selected a depreciation method for each, that classification for each office or ship.
Defined inSupplementary Provisions, Article 4, paragraph (5), item (i)· applies only in this article
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 24 of 2008 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (5), item (i)
Useful Life Amendment Ordermachine translation
「耐用年数改正省令」
Short name for the Ministry of Finance Order (財務省令) No. 32 of 2008 that partially amended the Ministry of Finance Order on the useful life and other matters of depreciable assets (減価償却資産の耐用年数等に関する省令, Ministry of Finance Order No. 15 of 1965).
Short name set inSupplementary Provisions, Article 4, paragraph (5), item (i)· applies only in this provision and in Supplementary Provisions, Article 4, paragraph (5), item (ii)
new classificationmachine translation
「新区分」
In Article 4, paragraph (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the classification of depreciable assets into the kinds set out in the items of Article 28 of the Regulation for Enforcement of the Income Tax Act as amended by that Order, based on Appended Tables 1, 2, 5 and 6 (tables of useful lives of tangible depreciable assets) of the Ministerial Order (省令) on the useful life of depreciable assets as amended by Ministry of Finance Order No. 32 of 2008; for an individual with two or more business offices or ships who selects a depreciation method for each, that classification for each office or ship.
Defined inSupplementary Provisions, Article 4, paragraph (5), item (ii)· applies only in this article
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.