Supplementary Provisions, Article 7Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets
第七条(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 8, paragraph (2) (Transitional Measures Regarding Depreciation Methods, etc. for Depreciable Assets) of the Supplementary Provisions of the Amending Order are the following matters:
改正令附則第八条第二項(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、次に掲げる事項とする。
the name and domicile (or place of residence, if there is no domicile in Japan) of the person who submits the written notification under Article 8, paragraph (2) of the Supplementary Provisions of the Amending Order;
改正令附則第八条第二項の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 type and structure or use, or the category by detailed item, of the Depreciable Assets for which the depreciation method is to be changed (in the case where an individual having two or more places of business who has not selected a depreciation method for each place of business intends to select a depreciation method for each place of business, those categories for each place of business).
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又は細目の区分(二以上の事業所を有する個人で事業所ごとに償却の方法を選定していないものが事業所ごとに償却の方法を選定しようとする場合にあっては、事業所ごとのこれらの区分)
the depreciation method currently used 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
any other matters for reference.
その他参考となるべき事項
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 15 of 2016, short name for Cabinet Order No. 145 of 2016, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令) and other Cabinet Orders.
Short name set inSupplementary Provisions, Article 2, paragraph (1)