# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百二十五条 (Article 125) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-125. 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: 第百二十五条 (Article 125)（減価償却資産の法定償却方法） — address `art-125` - 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-125 - 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. --- ### 第百二十五条（減価償却資産の法定償却方法） — Statutory Depreciation Methods for Depreciable Assets caption: machine translation, not official art-125 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-125 **第一項** 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）に規定する償却の方法を選定しなかつた場合における政令で定める方法は、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。 art-125/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-125/par-1 The method specified by Cabinet Order in the case where the depreciation method prescribed in Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act has not been chosen is the method specified in each of the following items for the category of assets set out in that item. machine translation, not official **一** 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　次に掲げる資産の区分に応じそれぞれ次に定める方法 art-125/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-125/par-1/item-1 Depreciable Assets acquired on or before March 31, 2007: the method specified in each of the following sub-items for the respective category of assets set out in that sub-item: machine translation, not official **イ** 第百二十条第一項第一号イ及び同項第二号（減価償却資産の償却の方法）に掲げる減価償却資産　旧定額法 art-125/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-125/par-1/item-1/sub-1 Depreciable Assets set out in Article 120, paragraph (1), item (i), (a) and item (ii) (Depreciation Methods for Depreciable Assets): the former straight-line method; machine translation, not official **ロ** 第百二十条第一項第三号及び第五号に掲げる減価償却資産　旧生産高比例法 art-125/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-125/par-1/item-1/sub-2 Depreciable Assets set out in Article 120, paragraph (1), items (iii) and (v): the former units-of-production method; machine translation, not official **二** 平成十九年四月一日以後に取得された減価償却資産　次に掲げる資産の区分に応じそれぞれ次に定める方法 art-125/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-125/par-1/item-2 Depreciable Assets acquired on or after April 1, 2007: the methods specified in the following for the respective categories of assets set forth below: machine translation, not official **イ** 第百二十条の二第一項第一号イ及び第二号（減価償却資産の償却の方法）に掲げる減価償却資産　定額法 art-125/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-125/par-1/item-2/sub-1 Depreciable Assets set forth in Article 120-2, paragraph (1), item (i), (a) and item (ii) (Depreciation Methods for Depreciable Assets): the straight-line method; machine translation, not official **ロ** 第百二十条の二第一項第三号に掲げる減価償却資産　生産高比例法 art-125/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-125/par-1/item-2/sub-2 Depreciable Assets set forth in Article 120-2, paragraph (1), item (iii): the Units-of-production Method; machine translation, not official **ハ** 第百二十条の二第一項第五号に掲げる減価償却資産　生産高等比例法 art-125/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-125/par-1/item-2/sub-3 Depreciable Assets set forth in Article 120-2, paragraph (1), item (v): the units-of-production method, etc. machine translation, not official --- ## Cites - art-125/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-125/par-1/item-1/sub-1: 第百二十条第一項第一号 → 所得税法施行令 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-1 - art-125/par-1/item-1/sub-1: 同項第二号 → 所得税法施行令 第百二十条第一項第二号 (Article 120, paragraph (1), item (ii)), art-120/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-2 - art-125/par-1/item-1/sub-2: 第百二十条第一項第三号 → 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-125/par-1/item-1/sub-2: 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-125/par-1/item-2/sub-1: 第百二十条の二第一項第一号 → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-1/item-1 - art-125/par-1/item-2/sub-1: 第二号 → 所得税法施行令 第百二十条の二第一項第二号 (Article 120-2, paragraph (1), item (ii)), art-120-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-1/item-2 - art-125/par-1/item-2/sub-2: 第百二十条の二第一項第三号 → 所得税法施行令 第百二十条の二第一項第三号 (Article 120-2, paragraph (1), item (iii)), art-120-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-1/item-3 - art-125/par-1/item-2/sub-3: 第百二十条の二第一項第五号 → 所得税法施行令 第百二十条の二第一項第五号 (Article 120-2, paragraph (1), item (v)), art-120-2/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-1/item-5 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百二十三条第二項第二号（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/item-2 - 所得税法施行令 第百二十三条第三項（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-3 - 所得税法施行令 第百二十四条第一項（減価償却資産の償却の方法の変更手続） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-124/par-1 - 所得税法施行令 附則第十二条第三項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-12/par-3 - 所得税法施行令 附則第八条第二項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4282-145/art-8/par-2 --- ## 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-20261106T163957-045, 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-20261106T163957-045, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-036, 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