Article 4Depreciation Rates under the Former Straight-Line Method and the Former Declining-Balance Method
第四条（旧定額法及び旧定率法の償却率）
The depreciation rates corresponding to the useful lives of depreciable assets acquired on or before March 31, 2007 are as provided in Appended Table 7 (Table of Depreciation Rates for Depreciable Assets Acquired on or before March 31, 2007) according to the category of the former straight-line method prescribed in Article 120, paragraph (1), item (i), (a)(1) (Depreciation Methods for Depreciable Assets) of the Order for Enforcement of the Income Tax Act or Article 48, paragraph (1), item (i), (a)(1) (Depreciation Methods for Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act (referred to as the "former straight-line method" in the following paragraph) and the former declining-balance method prescribed in Article 120, paragraph (1), item (i), (a)(2) of the Order for Enforcement of the Income Tax Act or Article 48, paragraph (1), item (i), (a)(2) of the Order for the Enforcement of the Corporation Tax Act (referred to as the "former declining-balance method" in the following paragraph).
平成十九年三月三十一日以前に取得をされた減価償却資産の耐用年数に応じた償却率は、所得税法施行令第百二十条第一項第一号イ（１）（減価償却資産の償却の方法）又は法人税法施行令第四十八条第一項第一号イ（１）（減価償却資産の償却の方法）に規定する旧定額法（次項において「旧定額法」という。）及び所得税法施行令第百二十条第一項第一号イ（２）又は法人税法施行令第四十八条第一項第一号イ（２）に規定する旧定率法（次項において「旧定率法」という。）の区分に応じそれぞれ別表第七（平成十九年三月三十一日以前に取得をされた減価償却資産の償却率表）に定めるところによる。
Where the business year of a corporation is less than one year, notwithstanding the preceding paragraph, the depreciation rate of a depreciable asset under the former straight-line method is the depreciation rate under the former straight-line method specified in Appended Table 7 corresponding to the useful life of that depreciable asset, multiplied by the number of months in that business year and divided by 12, and the depreciation rate of a depreciable asset under the former declining-balance method is the depreciation rate under the former declining-balance method specified in that table corresponding to the useful life obtained by multiplying the useful life of that depreciable asset by 12 and dividing the result by the number of months in that business year.
The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.
前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
Read this with the articles around it
depreciable assetmachine translation
「減価償却資産」
A depreciable asset as defined in Article 2, paragraph (1), item (xix) of the Income Tax Act or Article 2, item (xxiii) of the Corporation Tax Act: a building, structure, machinery and equipment, ship, vehicle, tool, fixture, mining right or other asset that is to be depreciated, as a Cabinet Order (政令) specifies.
Short name set inArticle 1, paragraph (1)
former declining-balance methodmachine translation
「旧定率法」
In Article 4, the former declining-balance method, used for assets acquired on or before 31 March 2007, as defined in Article 120, paragraph (1), item (i), (a)(2) of the Order for Enforcement of the Income Tax Act or Article 48, paragraph (1), item (i), (a)(2) of the Order for the Enforcement of the Corporation Tax Act: depreciating an asset by applying the rate for its useful life to its acquisition cost less the depreciation already deducted, so that the depreciation falls each year by a fixed proportion.
Short name set inArticle 4, paragraph (1)· applies only in this provision and in Article 4, paragraph (2)
former straight-line methodmachine translation
「旧定額法」
In Article 4, the former straight-line method, used for assets acquired on or before 31 March 2007, as defined in Article 120, paragraph (1), item (i), (a)(1) of the Order for Enforcement of the Income Tax Act or Article 48, paragraph (1), item (i), (a)(1) of the Order for the Enforcement of the Corporation Tax Act: depreciating an asset by applying the rate for its useful life to its acquisition cost less its residual value (残存価額), so that the depreciation is the same each year.
Short name set inArticle 4, paragraph (1)· applies only in this provision and in Article 4, paragraph (2)