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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 prescribed 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 adding one paragraph to Article 33 and the provisions of the following Article: April 1, 2012

第三十三条に一項を加える改正規定及び次条の規定　平成二十四年四月一日

The provisions amending the table of contents, the provisions amending Article 53, paragraph (1), item (i), the provisions amending Article 63, the provisions amending Article 101, the provisions amending Article 102, the provisions deleting Article 103 and redesignating Article 104 as Article 103, the provisions amending Article 105, paragraph (2), item (iii), the provisions redesignating that Article as Article 104, and the provisions redesignating Article 106 as Article 105: January 1, 2014

目次の改正規定、第五十三条第一項第一号の改正規定、第六十三条の改正規定、第百一条の改正規定、第百二条の改正規定、第百三条を削り、第百四条を第百三条とする改正規定、第百五条第二項第三号の改正規定、同条を第百四条とする改正規定及び第百六条を第百五条とする改正規定　平成二十六年一月一日

Supplementary Provisions, Article 2Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets

第二条（減価償却資産の償却の方法等に関する経過措置）

The matters specified by Ministry of Finance Order as prescribed in Article 2, paragraph (3), item (iii) (Transitional Measures Concerning Methods of Depreciation of Depreciable Assets, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 378 of 2011; hereinafter referred to as the "Amending Order") are the name and domicile (residence, if the person has no domicile in Japan) of the person submitting the written notification prescribed in that paragraph, and any other matters for reference.

所得税法施行令の一部を改正する政令（平成二十三年政令第三百七十八号。以下「改正令」という。）附則第二条第三項第三号（減価償却資産の償却の方法等に関する経過措置）に規定する財務省令で定める事項は、同項に規定する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）その他参考となるべき事項とする。

The provisions of Article 33, paragraph (3) (Depreciation Allowances for Depreciable Assets of the Same Kind, etc.) of the Regulation for Enforcement of the Income Tax Act as amended apply to income tax for 2012 and thereafter.

改正後の所得税法施行規則第三十三条第三項（種類等を同じくする減価償却資産の償却費）の規定は、平成二十四年分以後の所得税について適用する。

In the case where an individual is subject to the application of Article 2, paragraph (2) of the Supplementary Provisions of the Amending Order with respect to the individual's Depreciable Assets, those Depreciable Assets are deemed to be assets acquired on or before March 31, 2012 for the purpose of applying the provisions of Article 33, paragraph (3) (Depreciation Allowances for Depreciable Assets of the Same Kind, etc.) of the Regulation for Enforcement of the Income Tax Act.

個人が、その有する減価償却資産について改正令附則第二条第二項の規定の適用を受ける場合には、当該減価償却資産は、平成二十四年三月三十一日以前に取得された資産とみなして、所得税法施行規則第三十三条第三項（種類等を同じくする減価償却資産の償却費）の規定を適用する。

In the case where an individual is subject to the application of Article 2, paragraph (3) of the Supplementary Provisions of the Amending Order with respect to the individual's Depreciable Assets, those Depreciable Assets are deemed to be assets acquired on or after April 1, 2012 for the purpose of applying Article 33, paragraph (3) of the Regulation for Enforcement of the Income Tax Act.

個人が、その有する減価償却資産について改正令附則第二条第三項の規定の適用を受ける場合には、当該減価償却資産は、平成二十四年四月一日以後に取得された資産とみなして、所得税法施行規則第三十三条第三項の規定を適用する。

With regard to the application of Article 33, paragraph (3) of the Regulation for Enforcement of the Income Tax Act to the Depreciable Assets deemed to have been newly acquired as prescribed in Article 2, paragraph (5) of the Supplementary Provisions of the Amending Order, those Depreciable Assets are to be regarded as assets acquired on or before March 31, 2012.

改正令附則第二条第五項に規定する新たに取得したものとされる減価償却資産に係る所得税法施行規則第三十三条第三項の規定の適用については、当該減価償却資産は、平成二十四年三月三十一日以前に取得された資産に該当するものとする。

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Supplementary Provisions