# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百二十条 (Article 120)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-120. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百二十条 (Article 120)（減価償却資産の償却の方法） — address `art-120`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-120
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

---

### 第百二十条（減価償却資産の償却の方法） — Depreciation Methods for Depreciable Assets
<sup>caption: machine translation, not official</sup>
<sup>art-120 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120</sup>

        **第一項**  平成十九年三月三十一日以前に取得された減価償却資産（第六号に掲げる減価償却資産にあつては、当該減価償却資産についての同号に規定する改正前リース取引に係る契約が平成二十年三月三十一日までに締結されたもの）の償却費（法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）の規定による減価償却資産の償却費をいう。以下この款において同じ。）の額の計算上選定をすることができる同項に規定する政令で定める償却の方法は、次の各号に掲げる資産の区分に応じ当該各号に定める方法とする。
        <sup>art-120/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1</sup>
        The depreciation methods specified by Cabinet Order prescribed in Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act that may be selected in calculating the amount of the depreciation allowance (meaning the depreciation allowance for Depreciable Assets under that paragraph; the same applies hereinafter in this Subsection) for Depreciable Assets acquired on or before March 31, 2007 (for Depreciable Assets set forth in item (vi), those for which the contract pertaining to the pre-amendment lease transaction prescribed in item (vi) has been concluded by March 31, 2008) are the methods specified in the following items for the categories of assets set forth in the respective items.
        <sup>machine translation, not official</sup>

          **一**  建物（第三号に掲げるものを除く。）　次に掲げる区分に応じそれぞれ次に定める方法
          <sup>art-120/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-1</sup>
          Buildings (excluding those set forth in item (iii)): the methods specified in the following for the respective categories set forth below;
          <sup>machine translation, not official</sup>

            **イ**  平成十年三月三十一日以前に取得された建物　次に掲げる方法
            <sup>art-120/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-1/sub-1</sup>
            Buildings acquired on or before March 31, 1998: the following methods;
            <sup>machine translation, not official</sup>

              **（１）**  旧定額法（当該減価償却資産の取得価額からその残存価額を控除した金額にその償却費が毎年同一となるように当該資産の耐用年数に応じた償却率を乗じて計算した金額を各年分の償却費として償却する方法をいう。以下この目及び第三目（減価償却資産の償却費の計算）において同じ。）
              <sup>art-120/par-1/item-1/sub-1/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-1/sub-1/sub2-1</sup>
              The former straight-line method (meaning a method of depreciating, as the depreciation allowance for each year, the amount calculated by multiplying the amount obtained by deducting the residual value from the acquisition price of the Depreciable Asset by the depreciation rate corresponding to the useful life of that asset such that the depreciation allowance is the same every year; the same applies hereinafter in this Division and Division 3 (Calculation of Depreciation Allowances));
              <sup>machine translation, not official</sup>

              **（２）**  旧定率法（当該減価償却資産の取得価額（第二年目以後の償却の場合にあつては、当該取得価額から既に償却費として各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額を控除した金額）にその償却費が毎年一定の割合で逓減するように当該資産の耐用年数に応じた償却率を乗じて計算した金額を各年分の償却費として償却する方法をいう。以下この目及び第三目において同じ。）
              <sup>art-120/par-1/item-1/sub-1/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-1/sub-1/sub2-2</sup>
              The former declining-balance method (meaning a method of depreciating, as the depreciation allowance for each year, the amount calculated by multiplying the acquisition price of the Depreciable Asset (in the case of depreciation from the second year on, the amount obtained by deducting from that acquisition price the amount already included as depreciation allowance in necessary expenses in calculating the amount of real property income, the amount of business income, the amount of timber income, or the amount of miscellaneous income for each year) by the depreciation rate corresponding to the useful life of that asset such that the depreciation allowance declines at a constant rate every year; the same applies hereinafter in this Division and Division 3);
              <sup>machine translation, not official</sup>

            **ロ**  イに掲げる建物以外の建物　旧定額法
            <sup>art-120/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-1/sub-2</sup>
            Buildings other than the buildings set forth in (a): the former straight-line method;
            <sup>machine translation, not official</sup>

          **二**  第六条第一号（減価償却資産の範囲）に掲げる建物の附属設備及び同条第二号から第七号までに掲げる減価償却資産（次号及び第六号に掲げるものを除く。）　次に掲げる方法
          <sup>art-120/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-2</sup>
          Associated facilities of buildings set forth in Article 6, item (i) (Scope of Depreciable Assets) and Depreciable Assets set forth in items (ii) through (vii) of that Article (excluding those set forth in the following item and item (vi)): the following methods;
          <sup>machine translation, not official</sup>

            **イ**  旧定額法
            <sup>art-120/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-2/sub-1</sup>
            The former straight-line method;
            <sup>machine translation, not official</sup>

            **ロ**  旧定率法
            <sup>art-120/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-2/sub-2</sup>
            The former declining-balance method;
            <sup>machine translation, not official</sup>

          **三**  鉱業用減価償却資産（第五号及び第六号に掲げるものを除く。）　次に掲げる方法
          <sup>art-120/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-3</sup>
          Depreciable Assets for mining (excluding those set forth in items (v) and (vi)): the following methods;
          <sup>machine translation, not official</sup>

            **イ**  旧定額法
            <sup>art-120/par-1/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-3/sub-1</sup>
            The former straight-line method;
            <sup>machine translation, not official</sup>

            **ロ**  旧定率法
            <sup>art-120/par-1/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-3/sub-2</sup>
            The former declining-balance method;
            <sup>machine translation, not official</sup>

            **ハ**  旧生産高比例法（当該鉱業用減価償却資産の取得価額からその残存価額を控除した金額を当該資産の耐用年数（当該資産の属する鉱区の採掘予定年数がその耐用年数より短い場合には、当該鉱区の採掘予定年数）の期間内における当該資産の属する鉱区の採掘予定数量で除して計算した一定単位当たりの金額に各年における当該鉱区の採掘数量を乗じて計算した金額をその年分の償却費として償却する方法をいう。以下この目及び第三目において同じ。）
            <sup>art-120/par-1/item-3/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-3/sub-3</sup>
            The former units-of-production method (meaning a method of depreciating, as the depreciation allowance for that year, the amount calculated by multiplying the amount per fixed unit, calculated by dividing the amount obtained by deducting the residual value from the acquisition price of the Depreciable Asset for mining by the planned extraction quantity of the mining area to which that asset belongs within the period of the useful life of that asset (if the planned extraction years of the mining area to which that asset belongs are shorter than that useful life, the planned extraction years of that mining area), by the quantity extracted from that mining area in each year; the same applies hereinafter in this Division and Division 3);
            <sup>machine translation, not official</sup>

          **四**  第六条第八号に掲げる無形固定資産（次号に掲げる鉱業権を除く。）及び同条第九号に掲げる生物　旧定額法
          <sup>art-120/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-4</sup>
          Intangible Fixed Assets set forth in Article 6, item (viii) (excluding the mining rights set forth in the following item) and living organisms set forth in item (ix) of that Article: the former straight-line method;
          <sup>machine translation, not official</sup>

          **五**  第六条第八号イに掲げる鉱業権　次に掲げる方法
          <sup>art-120/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-5</sup>
          Mining rights set forth in Article 6, item (viii), (a): the following methods;
          <sup>machine translation, not official</sup>

            **イ**  旧定額法
            <sup>art-120/par-1/item-5/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-5/sub-1</sup>
            The former straight-line method;
            <sup>machine translation, not official</sup>

            **ロ**  旧生産高比例法
            <sup>art-120/par-1/item-5/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-5/sub-2</sup>
            The former units-of-production method;
            <sup>machine translation, not official</sup>

          **六**  国外リース資産（所得税法施行令の一部を改正する政令（平成十九年政令第八十二号）による改正前の所得税法施行令第百八十四条の二第一項（リース取引に係る各種所得の金額の計算）に規定するリース取引（同項又は同条第二項の規定により資産の賃貸借取引以外の取引とされるものを除く。以下この号において「改正前リース取引」という。）の目的とされている減価償却資産で非居住者又は外国法人に対して賃貸されているもの（これらの者の専ら国内において行う事業の用に供されるものを除く。）をいう。以下この項及び次項において同じ。）　旧国外リース期間定額法（改正前リース取引に係る国外リース資産の取得価額から見積残存価額を控除した残額を、当該改正前リース取引に係る契約において定められている当該国外リース資産の賃貸借の期間の月数で除し、これにその年における当該国外リース資産の賃貸借の期間の月数を乗じて計算した金額を各年分の償却費として償却する方法をいう。第三目において同じ。）
          <sup>art-120/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-6</sup>
          Foreign lease assets (meaning Depreciable Assets that are the subject of a lease transaction prescribed in Article 184-2, paragraph (1) (Calculation of Income in Each Class Pertaining to Lease Transactions) of the Order for Enforcement of the Income Tax Act prior to the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 82 of 2007) (excluding those treated as transactions other than lease transactions of assets under that paragraph or paragraph (2) of that Article; hereinafter in this item referred to as "pre-amendment lease transactions") and that are leased to a Nonresident or a Foreign Corporation (excluding those used exclusively for business conducted by those persons in Japan); the same applies hereinafter in this paragraph and the following paragraph): the former overseas lease period straight-line method (meaning a method of depreciating, as the depreciation allowance for each year, the amount calculated by dividing the remainder obtained by deducting the estimated residual value from the acquisition price of the foreign lease asset pertaining to the pre-amendment lease transaction by the number of months of the period of the lease of that foreign lease asset specified in the contract pertaining to that pre-amendment lease transaction and multiplying the result by the number of months of the period of the lease of that foreign lease asset in that year; the same applies in Division 3).
          <sup>machine translation, not official</sup>

        **第二項**  前項第三号に規定する鉱業用減価償却資産とは、鉱業経営上直接必要な減価償却資産で鉱業の廃止により著しくその価値を減ずるものをいい、同項第六号に規定する見積残存価額とは、国外リース資産をその賃貸借の終了の時において譲渡するとした場合に見込まれるその譲渡対価の額に相当する金額をいう。
        <sup>art-120/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-2</sup>
        The Depreciable Assets for mining prescribed in item (iii) of the preceding paragraph are Depreciable Assets directly necessary for the operation of mining whose value would be significantly reduced by the discontinuation of mining, and the estimated residual value prescribed in item (vi) of that paragraph means the amount equivalent to the amount of the consideration for the transfer that is expected if a foreign lease asset is transferred at the time of the end of its lease.
        <sup>machine translation, not official</sup>

        **第三項**  第一項第六号の月数は、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。
        <sup>art-120/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-3</sup>
        The number of months in paragraph (1), item (vi) is to be calculated according to the calendar, and if a fraction of less than one month arises, it is counted as one month.
        <sup>machine translation, not official</sup>

---

## Cites
- art-120/par-1: 第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-6
- art-120/par-1: 法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033)
- art-120/par-1/item-1: 第三号 → 所得税法施行令 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-3
- art-120/par-1/item-2: 第六条第一号 → 所得税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-1
- art-120/par-1/item-2: 同条第二号から第七号まで → 所得税法施行令 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-2
- art-120/par-1/item-2: 同条第二号から第七号まで → 所得税法施行令 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-3
- art-120/par-1/item-2: 同条第二号から第七号まで → 所得税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-4
- art-120/par-1/item-2: 同条第二号から第七号まで → 所得税法施行令 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-5
- art-120/par-1/item-2: 同条第二号から第七号まで → 所得税法施行令 第六条第一項第六号 (Article 6, paragraph (1), item (vi)), art-6/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-6
- art-120/par-1/item-2: 同条第二号から第七号まで → 所得税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-7
- art-120/par-1/item-2: 次号 → 所得税法施行令 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-3
- art-120/par-1/item-2: 第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-6
- art-120/par-1/item-3: 第五号 → 所得税法施行令 第百二十条第一項第五号 (Article 120, paragraph (1), item (v)), art-120/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-5
- art-120/par-1/item-3: 第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-6
- art-120/par-1/item-4: 第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-8
- art-120/par-1/item-4: 次号 → 所得税法施行令 第百二十条第一項第五号 (Article 120, paragraph (1), item (v)), art-120/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-5
- art-120/par-1/item-4: 同条第九号 → 所得税法施行令 第六条第一項第九号 (Article 6, paragraph (1), item (ix)), art-6/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-9
- art-120/par-1/item-5: 第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-8
- art-120/par-1/item-6: この号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-6
- art-120/par-1/item-6: この項 → 所得税法施行令 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1
- art-120/par-1/item-6: 次項 → 所得税法施行令 第百二十条第二項 (Article 120, paragraph (2)), art-120/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-2
- art-120/par-2: 前項第三号 → 所得税法施行令 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-3
- art-120/par-2: 同項第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-6
- art-120/par-3: 第一項第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-6

## Cited by

34 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第八十五条第一項（非事業用資産の減価の額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-85/par-1
- 所得税法施行令 第百二十条第一項（減価償却資産の償却の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1
- 所得税法施行令 第百二十条第一項第一号（減価償却資産の償却の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-1
- 所得税法施行令 第百二十条第一項第二号（減価償却資産の償却の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-2
- 所得税法施行令 第百二十条第一項第三号（減価償却資産の償却の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-3
- 所得税法施行令 第百二十条第一項第四号（減価償却資産の償却の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-4
- 所得税法施行令 第百二十条第一項第六号（減価償却資産の償却の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-6
- 所得税法施行令 第百二十条第二項（減価償却資産の償却の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-2
- 所得税法施行令 第百二十条第三項（減価償却資産の償却の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-3
- 所得税法施行令 第百二十条の二第二項第三号 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-2/item-3
- 所得税法施行令 第百二十条の三第一項（減価償却資産の特別な償却の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-3/par-1
- 所得税法施行令 第百二十条の三第七項（減価償却資産の特別な償却の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-3/par-7
- 所得税法施行令 第百二十一条第一項（取替資産に係る償却の方法の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-121/par-1
- 所得税法施行令 第百二十一条の二第一項（リース賃貸資産の償却の方法の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-121-2/par-1
- 所得税法施行令 第百二十二条第一項（特別な償却率による償却の方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-122/par-1
- 所得税法施行令 第百二十三条第一項（減価償却資産の償却の方法の選定） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-123/par-1
- 所得税法施行令 第百二十三条第二項（減価償却資産の償却の方法の選定） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-123/par-2
- 所得税法施行令 第百二十三条第五項（減価償却資産の償却の方法の選定） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-123/par-5
- 所得税法施行令 第百二十五条第一項第一号イ（減価償却資産の法定償却方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-125/par-1/item-1/sub-1
- 所得税法施行令 第百二十五条第一項第一号ロ（減価償却資産の法定償却方法） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-125/par-1/item-1/sub-2
- 所得税法施行令 第百二十六条第一項（減価償却資産の取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-126/par-1
- 所得税法施行令 第百二十七条第二項（資本的支出の取得価額の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-127/par-2
- 所得税法施行令 第百二十九条第一項（減価償却資産の耐用年数、償却率等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-129/par-1
- 所得税法施行令 第百三十条第九項（耐用年数の短縮） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-130/par-9
- 所得税法施行令 第百三十二条第一項（年の中途で業務の用に供した減価償却資産等の償却費の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1
- 所得税法施行令 第百三十四条第一項第一号（減価償却資産の償却累積額による償却費の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-1/item-1
- 所得税法施行令 第百三十四条第一項第一号ニ（減価償却資産の償却累積額による償却費の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-1/item-1/sub-4
- 所得税法施行令 第百三十八条第一項（少額の減価償却資産の取得価額の必要経費算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-138/par-1
- 所得税法施行令 第百三十九条第一項（一括償却資産の必要経費算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-139/par-1
- 所得税法施行令 附則第四条第一項（減価償却資産の償却の方法の選定に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-4/par-1
- 所得税法施行令 附則第七条第一項（減価償却資産の償却の方法に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-7/par-1
- 所得税法施行令 附則第七条第二項（減価償却資産の償却の方法に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-2
- 所得税法施行規則 第三十三条第一項（種類等を同じくする減価償却資産の償却費） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-33/par-1 (e-Gov law ID 340M50000040011)
- 減価償却資産の耐用年数等に関する省令 第四条第一項（旧定額法及び旧定率法の償却率） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-4/par-1 (e-Gov law ID 340M50000040015)

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-033, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-033, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-034, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06