The residual value of a depreciable asset acquired on or before March 31, 2007 is the amount calculated by multiplying the acquisition cost of that depreciable asset under Article 126 (Acquisition Cost of Depreciable Assets) of the Order for Enforcement of the Income Tax Act or Article 54, paragraph (1) (Acquisition Cost of Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act by the residual ratio specified in that table, according to the categories in the "Type" and "Details" columns of Appended Table 11 (Table of Residual Ratios for Depreciable Assets Acquired on or before March 31, 2007).
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残存価額は、別表第十一（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残存割合表）の「種類」及び「細目」欄の区分に応じ、同表に定める残存割合を当該減価償却資産の所得税法施行令第百二十六条（減価償却資産の取得価額）又は法人税法施行令第五十四条第一項（減価償却資産の取得価額）の規定による取得価額に乗じて計算した金額とする。
Among the depreciable assets prescribed in the preceding paragraph, the residual value of cattle and horses is, notwithstanding the provisions of that paragraph, the lesser of the amount prescribed in that paragraph and 100,000 yen.
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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)