Article 2Useful Life of Special Depreciable Assets
第二条(特殊の減価償却資産の耐用年数)
The useful life of the depreciable assets listed in each of the following items is, notwithstanding the provisions of paragraph (1) of the preceding Article, as provided in the table listed in that item.
Depreciable assets used for wastewater treatment (meaning treatment of wastewater, mine water, effluent or waste liquid by sedimentation, filtration, neutralization, biochemical methods, mixing, cooling or drying, or other similar methods) or soot and smoke treatment (meaning treatment of soot and smoke or dust prescribed in Article 2, paragraph (1) or (7) (Definitions, etc.) of the Air Pollution Control Act (Act No. 97 of 1968), or of specified substances (excluding soot and smoke) prescribed in Article 17, paragraph (1) (Measures at the Time of an Accident) of that Act, by methods of gravitational settling, inertial separation, centrifugal separation, filtration, washing, electrostatic precipitation, sonic agglomeration, absorption, neutralization, adsorption or diffusion, or other similar methods) that are listed in Appended Table 5 (Table of Useful Lives of Depreciable Assets for Pollution Prevention): that table;
Depreciable assets used for development research (meaning test and research conducted specially for the purpose of manufacturing new products, inventing new technology, or significantly improving technology that is currently commercialized) that are listed in Appended Table 6 (Table of Useful Lives of Depreciable Assets for Development Research): that table.
Article 3Useful Life, etc. of Used Assets
第三条(中古資産の耐用年数等)
The useful life of an asset listed in the items of Article 6 (Scope of Depreciable Assets) of the Order for Enforcement of the Income Tax Act or the items of Article 13 (Scope of Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act that has been used by an individual or put to use in the business of a corporation (excluding extraction rights, etc. among these assets; the same applies hereinafter in this paragraph), in the case where it has been acquired (including succession through a qualified merger prescribed in Article 2, item (xii)-8 (Definitions) of the Corporation Tax Act or a qualified company split by split-off prescribed in item (xii)-12 of that Article (hereinafter in this paragraph referred to as a "qualified company split by split-off") from an acquired corporation prescribed in item (xi) of that Article or a splitting corporation prescribed in item (xii)-2 of that Article (hereinafter in this paragraph referred to as "succession through a qualified merger, etc.")) and put to use in the business of an individual or the business of a corporation, may, notwithstanding the provisions of the preceding two Articles, be the number of years listed below. However, where the amount prescribed in Article 181 (Capital Expenditures) of the Order for Enforcement of the Income Tax Act or Article 132 (Capital Expenditures) of the Order for the Enforcement of the Corporation Tax Act that was expended for that asset in order to put it to use in the business of an individual or the business of a corporation exceeds an amount equivalent to 50/100 of the acquisition cost of that asset (in the case of succession through a qualified merger, etc., the book value at the time prescribed in Article 62-2, paragraph (1) (Succession of Assets, etc. at Book Value upon a Qualified Merger or Qualified Company Split by Split-Off) of that Act or immediately before the qualified company split by split-off), this does not apply to the number of years listed in item (ii).
個人において使用され、又は法人において事業の用に供された所得税法施行令第六条各号(減価償却資産の範囲)又は法人税法施行令第十三条各号(減価償却資産の範囲)に掲げる資産(これらの資産のうち採掘権等を除く。以下この項において同じ。)の取得(法人税法第二条第十二号の八(定義)に規定する適格合併又は同条第十二号の十二に規定する適格分割型分割(以下この項において「適格分割型分割」という。)による同条第十一号に規定する被合併法人又は同条第十二号の二に規定する分割法人からの引継ぎ(以下この項において「適格合併等による引継ぎ」という。)を含む。)をしてこれを個人の業務又は法人の事業の用に供した場合における当該資産の耐用年数は、前二条の規定にかかわらず、次に掲げる年数によることができる。ただし、当該資産を個人の業務又は法人の事業の用に供するために当該資産について支出した所得税法施行令第百八十一条(資本的支出)又は法人税法施行令第百三十二条(資本的支出)に規定する金額が当該資産の取得価額(適格合併等による引継ぎの場合にあつては、同法第六十二条の二第一項(適格合併及び適格分割型分割による資産等の帳簿価額による引継ぎ)に規定する時又は適格分割型分割の直前の帳簿価額)の百分の五十に相当する金額を超える場合には、第二号に掲げる年数についてはこの限りでない。
The number of years of the period of possible use on or after the time when the asset was put to use (where an individual did not put the asset to use in the individual's business immediately after acquiring it, the period of possible use on or after the time of that acquisition that is expected on the assumption that the asset was continuously put to use in business from the time it was acquired);
当該資産をその用に供した時以後の使用可能期間(個人が当該資産を取得した後直ちにこれをその業務の用に供しなかつた場合には、当該資産を取得した時から引き続き業務の用に供したものとして見込まれる当該取得の時以後の使用可能期間)の年数
The number of years specified in each of the following according to the category of the assets listed below (limited to depreciable assets listed in Appended Table 1, Appended Table 2, Appended Table 5 or Appended Table 6 for which it is difficult to estimate the number of years under the preceding item) (if that number of years is less than two years, it is two years).
Assets for which the whole of the statutory useful life (meaning the useful life prescribed in Article 1, paragraph (1) (Useful Life of General Depreciable Assets); the same applies hereinafter in this item) has elapsed: the number of years equivalent to 20/100 of the statutory useful life of that asset;
Assets for which part of the statutory useful life has elapsed: the number of years obtained by adding the number of years equivalent to 20/100 of the elapsed years to the number of years obtained by deducting the elapsed years from the statutory useful life of that asset.
法定耐用年数の一部を経過した資産 当該資産の法定耐用年数から経過年数を控除した年数に、経過年数の百分の二十に相当する年数を加算した年数
In the case where a corporation has received a transfer of an asset prescribed in the main clause of the preceding paragraph, through a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution prescribed in Article 2, items (xii)-8, (xii)-11, (xii)-14 or (xii)-15 of the Corporation Tax Act (referred to as a "qualified reorganization" in the following paragraph), from an acquired corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind prescribed in items (xi), (xii)-2, (xii)-4 or (xii)-5-2 of that Article (hereinafter in this paragraph and the following paragraph referred to as an "acquired corporation, etc.") (excluding the case where that corporation is subject to the application of the provisions of the preceding paragraph with respect to that asset), if that acquired corporation, etc. had been subject to the application of the provisions of the preceding paragraph or paragraph (4) with respect to that asset, the useful life of that asset for that corporation may, notwithstanding the preceding two Articles, be the number of years that was the useful life of that asset for that acquired corporation, etc.
法人が、法人税法第二条第十二号の八、第十二号の十一、第十二号の十四又は第十二号の十五に規定する適格合併、適格分割、適格現物出資又は適格現物分配(次項において「適格組織再編成」という。)により同条第十一号、第十二号の二、第十二号の四又は第十二号の五の二に規定する被合併法人、分割法人、現物出資法人又は現物分配法人(以下この項及び次項において「被合併法人等」という。)から前項本文に規定する資産の移転を受けた場合(当該法人が当該資産について同項の規定の適用を受ける場合を除く。)において、当該被合併法人等が当該資産につき同項又は第四項の規定の適用を受けていたときは、当該法人の当該資産の耐用年数については、前二条の規定にかかわらず、当該被合併法人等において当該資産の耐用年数とされていた年数によることができる。
In the case where a corporation has received a transfer of an asset prescribed in the main clause of paragraph (1) from an acquired corporation, etc. through a qualified reorganization, and is subject to the application of the provisions of that paragraph with respect to that asset, the acquisition cost prescribed in Article 48, paragraph (1), item (i), (a)(1) or item (iii), (c), or Article 48-2, paragraph (1), item (i), (a)(1) or item (iii), (a)(2), or paragraph (5), item (i) (Depreciation Methods for Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act is not to include the amount of depreciation made by that acquired corporation, etc. (where the book value of that asset was reduced as a result of the revaluation, etc. prescribed in Article 48, paragraph (5), item (iii) of that Order being made with respect to that asset, including the amount by which that book value was reduced) that was included in deductible expenses in calculating the amount of income for each business year of that acquired corporation, etc. (where that asset is a depreciable asset listed in the items of Article 48-3, paragraph (2) (Depreciation Methods for Depreciable Assets in the Case of a Qualified Company Split by Spin-Off, etc.) of that Order and there is an amount of depreciation specified in those items with respect to that asset, including the amount equivalent to that amount of depreciation).
法人が、適格組織再編成により被合併法人等から第一項本文に規定する資産の移転を受けた場合において、当該資産について同項の規定の適用を受けるときは、当該資産の法人税法施行令第四十八条第一項第一号イ(1)若しくは第三号ハ又は第四十八条の二第一項第一号イ(1)若しくは第三号イ(2)若しくは第五項第一号(減価償却資産の償却の方法)に規定する取得価額には、当該被合併法人等がした償却の額(当該資産につき同令第四十八条第五項第三号に規定する評価換え等が行われたことによりその帳簿価額が減額された場合には、当該帳簿価額が減額された金額を含む。)で当該被合併法人等の各事業年度の所得の金額の計算上損金の額に算入された金額(当該資産が同令第四十八条の三第二項各号(適格分社型分割等があつた場合の減価償却資産の償却の方法)に掲げる減価償却資産である場合において、当該資産につき当該各号に定める償却の額があるときは、当該償却の額に相当する金額を含む。)を含まないものとする。
The useful life of cattle, horses, sheep and goats that have been converted from one use listed in the "Details" column of Appended Table 4 (Table of Useful Lives of Living Things) to another use listed in that column is, notwithstanding Article 1, paragraph (1), item (iv) and paragraphs (1) and (2) of this Article, the number of years of the period of possible use on or after the time of that conversion.
The number of years listed in the items of paragraph (1) and the number of years under the preceding paragraph are calculated according to the calendar, and if a fraction of less than one year arises, it is rounded down.
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。
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。
第六条(残存価額)
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.
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)
extraction right, etc.machine translation
「採掘権等」
In Article 1 and Article 3, paragraph (1), the assets whose useful life the district director recognises on application under Article 1, paragraph (2): an extraction right (採掘権); a lease mining right, quarrying right or other right to dig or extract earth and stone; a mine tunnel (坑道); and a storage right (貯留権) other than an exploration right.
Defined inArticle 1, paragraph (4), item (ii)· applies only in this article and in Article 3, paragraph (1)
qualified company split by split-offmachine translation
「適格分割型分割」
In Article 3, paragraph (1), a qualified company split by split-off as defined in Article 2, item (xii)-12 of the Corporation Tax Act: a company split by split-off (分割型分割) that is a qualified company split (適格分割).
Short name set inArticle 3, paragraph (1)· applies only in this paragraph
succession through a qualified merger, etc.machine translation
「適格合併等による引継ぎ」
In Article 3, paragraph (1), a corporation's succession to an asset from the acquired corporation (被合併法人) in a qualified merger (適格合併), or from the splitting corporation (分割法人) in a qualified company split by split-off (適格分割型分割), as the Corporation Tax Act defines them.
Short name set inArticle 3, paragraph (1)· applies only in this paragraph
statutory useful lifemachine translation
「法定耐用年数」
In Article 3, paragraph (1), item (ii), the useful life Article 1, paragraph (1) sets for an asset through the tables of useful lives, against which the useful life of a used asset is worked out when its remaining period of use is hard to estimate.
Defined inArticle 3, paragraph (1), item (ii), (a)· applies only in this item
acquired corporation, etc.machine translation
「被合併法人等」
In Article 3, paragraphs (2) and (3), the acquired corporation (被合併法人), splitting corporation (分割法人), corporation making a capital contribution in kind (現物出資法人) or corporation making a distribution in kind (現物分配法人) from which a corporation receives an already used asset by a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution.
Short name set inArticle 3, paragraph (2)· applies only in this paragraph and in Article 3, paragraph (3)
qualified reorganizationmachine translation
「適格組織再編成」
In Article 3, paragraphs (2) and (3), a qualified merger (適格合併), qualified company split (適格分割), qualified capital contribution in kind (適格現物出資) or qualified in-kind distribution (適格現物分配) as defined in Article 2, items (xii)-8, (xii)-11, (xii)-14 and (xii)-15 of the Corporation Tax Act.
Short name set inArticle 3, paragraph (2)· applies only in this provision and in Article 3, paragraph (3)
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)
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