# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百二十八条 (Article 128) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-128. 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: 第百二十八条 (Article 128)（昭和二十七年十二月三十一日以前に取得した非事業用資産で業務の用に供されたものの取得価額） — address `art-128` - 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-128 - 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. --- ### 第百二十八条（昭和二十七年十二月三十一日以前に取得した非事業用資産で業務の用に供されたものの取得価額） — Acquisition Price of Non-Business Assets Acquired on or before December 31, 1952 That Have Been Put to Business Use caption: machine translation, not official art-128 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-128 **第一項** 昭和二十七年十二月三十一日以前から引き続き所有していた家屋その他使用又は期間の経過により減価する資産で不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供していないものを当該業務の用に供した場合には、当該資産の第百二十六条第一項（減価償却資産の取得価額）に規定する取得価額は、当該資産に係る法第六十一条第三項（昭和二十七年十二月三十一日以前に取得した資産の取得費等）に規定する政令で定めるところにより計算した金額と当該資産につき昭和二十八年一月一日から当該業務の用に供された日までの間に支出された設備費及び改良費の額との合計額とする。 art-128/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-128/par-1 Where a house or other asset that depreciates through use or the passage of time, that has been continuously owned since on or before December 31, 1952, and that has not been used for business that is to generate real property income, business income, timber income or miscellaneous income, is put to use for that business, the acquisition price of that asset prescribed in Article 126, paragraph (1) (Acquisition Price of Depreciable Assets) is the sum of the amount calculated as provided by Cabinet Order prescribed in Article 61, paragraph (3) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act with respect to that asset and the amount of equipment expenses and improvement expenses paid for that asset during the period from January 1, 1953 to the day on which it was put to use for that business. machine translation, not official **第二項** 前条第一項、第二項、第五項及び第六項の規定は、前項に規定する資産を同項の業務の用に供した後において当該資産につき支出する金額のうちに同条第一項に規定する必要経費に算入されなかつた金額がある場合について準用する。 art-128/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-128/par-2 The provisions of paragraphs (1), (2), (5) and (6) of the preceding Article apply mutatis mutandis to the case where, among the amounts paid for an asset prescribed in the preceding paragraph after it has been put to use for the business set forth in that paragraph, there is an amount that has not been included in the necessary expenses prescribed in paragraph (1) of that Article. machine translation, not official --- ## Cites - art-128/par-1: 第百二十六条第一項 → 所得税法施行令 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-126/par-1 - art-128/par-1: 法第六十一条第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/en/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033) - art-128/par-2: 前条第一項 → 所得税法施行令 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-127/par-1 - art-128/par-2: 第二項 → 所得税法施行令 第百二十七条第二項 (Article 127, paragraph (2)), art-127/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-127/par-2 - art-128/par-2: 第五項 → 所得税法施行令 第百二十七条第五項 (Article 127, paragraph (5)), art-127/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-127/par-5 - art-128/par-2: 第六項 → 所得税法施行令 第百二十七条第六項 (Article 127, paragraph (6)), art-127/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-127/par-6 - art-128/par-2: 前項 → 所得税法施行令 第百二十八条第一項 (Article 128, paragraph (1)), art-128/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-128/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百二十七条第一項（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-1 - 所得税法施行令 第百二十八条第二項（昭和二十七年十二月三十一日以前に取得した非事業用資産で業務の用に供されたものの取得価額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-128/par-2 - 所得税法施行令 第百三十六条第一項（昭和二十七年十二月三十一日以前に取得した非事業用資産を業務の用に供した場合の償却費の計算の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-136/par-1 --- ## 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-20261106T173921-037, 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-20261106T173921-037, 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