Article 5Depreciation Rates under the Straight-Line Method and Depreciation Rates, Revised Depreciation Rates and Guarantee Rates under the Declining-Balance Method
第五条（定額法の償却率並びに定率法の償却率、改定償却率及び保証率）
The depreciation rates, revised depreciation rates and guarantee rates corresponding to the useful lives of depreciable assets acquired on or after April 1, 2007 are as provided in the table specified in each of the following items according to the category set out in that item.
平成十九年四月一日以後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、改定償却率及び保証率は、次の各号に掲げる区分に応じ当該各号に定める表に定めるところによる。
Depreciation rate under the straight-line method (meaning the straight-line method prescribed in Article 120-2, paragraph (1), item (i), (a)(1) (Depreciation Methods for Depreciable Assets) of the Order for Enforcement of the Income Tax Act or Article 48-2, paragraph (1), item (i), (a)(1) (Depreciation Methods for Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act; the same applies in the following paragraph): Appended Table 8 (Table of Depreciation Rates under the Straight-Line Method for Depreciable Assets Acquired on or after April 1, 2007);
定額法（所得税法施行令第百二十条の二第一項第一号イ（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の二第一項第一号イ（１）（減価償却資産の償却の方法）に規定する定額法をいう。次項において同じ。）の償却率 別表第八（平成十九年四月一日以後に取得をされた減価償却資産の定額法の償却率表）
Depreciation rate, revised depreciation rate and guarantee rate under the declining-balance method (meaning the declining-balance method prescribed in Article 120-2, paragraph (1), item (i), (a)(2) of the Order for Enforcement of the Income Tax Act or Article 48-2, paragraph (1), item (i), (a)(2) of the Order for the Enforcement of the Corporation Tax Act; the same applies in the following paragraph and paragraph (4)): the table specified in each of the following according to the category of assets listed below.
定率法（所得税法施行令第百二十条の二第一項第一号イ（２）又は法人税法施行令第四十八条の二第一項第一号イ（２）に規定する定率法をいう。次項及び第四項において同じ。）の償却率、改定償却率及び保証率 次に掲げる資産の区分に応じそれぞれ次に定める表
Depreciable assets acquired on or before March 31, 2012: Appended Table 9 (Table of Depreciation Rates, Revised Depreciation Rates and Guarantee Rates under the Declining-Balance Method for Depreciable Assets Acquired during the Period from April 1, 2007 to March 31, 2012);
Depreciable assets acquired on or after April 1, 2012: Appended Table 10 (Table of Depreciation Rates, Revised Depreciation Rates and Guarantee Rates under the Declining-Balance Method for Depreciable Assets Acquired on or after April 1, 2012).
Where the business year of a corporation is less than one year, notwithstanding the preceding paragraph, the depreciation rate under the straight-line method or the depreciation rate under the declining-balance method of a depreciable asset is the depreciation rate under the straight-line method specified in Appended Table 8, or the depreciation rate under the declining-balance method specified in Appended Table 9 or Appended Table 10, corresponding to the useful life of that depreciable asset, multiplied by the number of months in that business year and divided by 12.
The acquisition cost prescribed in Article 48-2, paragraph (1), item (i), (a)(2) of the Order for the Enforcement of the Corporation Tax Act in each business year (limited to each business year for which the period from the start date of the applicable business year to the end date of that business year does not exceed one year) beginning within one year after the end date of the business year of a corporation referred to in the preceding paragraph (excluding a business year to which the provisions of this paragraph have applied; hereinafter in this paragraph referred to as the "applicable business year") may be the acquisition cost prescribed in (a)(2) of that item for the applicable business year.
法人の前項の事業年度（この項の規定の適用を受けた事業年度を除く。以下この項において「適用年度」という。）終了の日以後一年以内に開始する各事業年度（当該適用年度開始の日から各事業年度終了の日までの期間が一年を超えない各事業年度に限る。）における法人税法施行令第四十八条の二第一項第一号イ（２）に規定する取得価額は、当該適用年度の同号イ（２）に規定する取得価額とすることができる。
In the application of paragraph (2) where the amount calculated by multiplying the acquisition cost of a depreciable asset prescribed in Article 48-2, paragraph (1), item (i), (a)(2) of the Order for the Enforcement of the Corporation Tax Act (where the provisions of the preceding paragraph apply, the acquisition cost under that paragraph) by the depreciation rate under the declining-balance method specified in Appended Table 9 or Appended Table 10 corresponding to the useful life of that depreciable asset is less than the guaranteed depreciation amount prescribed in paragraph (5), item (i) of that Article, the phrase "depreciation rate under the declining-balance method" in paragraph (2) is deemed to be replaced with "revised depreciation rate".
The number of months referred to in paragraph (2) is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
第二項の月数は、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)
straight-line methodmachine translation
「定額法」
In Article 5, the straight-line method as defined in Article 120-2, paragraph (1), item (i), (a)(1) of the Order for Enforcement of the Income Tax Act or Article 48-2, 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, so that the depreciation is the same each year.
Defined inArticle 5, paragraph (1), item (i)· applies only in this provision and in Article 5, paragraph (2)
declining-balance methodmachine translation
「定率法」
In Article 5, the declining-balance method as defined in Article 120-2, paragraph (1), item (i), (a)(2) of the Order for Enforcement of the Income Tax Act or Article 48-2, 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, and, once that amount falls below the guaranteed depreciation amount (償却保証額), applying the revised depreciation rate to the revised acquisition cost (改定取得価額) so that it stays the same each year.
Defined inArticle 5, paragraph (1), item (ii)· applies only in this provision and in Article 5, paragraphs (2) and (4)
applicable business yearmachine translation
「適用年度」
In Article 5, paragraph (3), a corporation's business year of less than one year referred to in paragraph (2), other than one to which paragraph (3) has itself been applied, whose acquisition cost (取得価額) under the declining-balance method the corporation may keep using for the business years that begin within one year after it ends, where the period from its start to that business year's end is not more than one year.
Short name set inArticle 5, paragraph (3)· applies only in this paragraph