# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百二十九条 (Article 129) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-129. 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: 第百二十九条 (Article 129)（減価償却資産の耐用年数、償却率等） — address `art-129` - 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-129 - 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. --- ### 第百二十九条（減価償却資産の耐用年数、償却率等） — Useful Life, Depreciation Rates, etc. of Depreciable Assets caption: machine translation, not official art-129 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-129 **第一項** 減価償却資産の第百二十条第一項第一号及び第三号並びに第百二十条の二第一項第一号及び第三号（減価償却資産の償却の方法）に規定する耐用年数、第百二十条第一項第一号及び第百二十条の二第一項第一号に規定する耐用年数に応じた償却率、同号に規定する耐用年数に応じた改定償却率、同条第二項第一号に規定する耐用年数に応じた保証率並びに第百二十条第一項第一号及び第三号に規定する残存価額については、財務省令で定めるところによる。 art-129/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-129/par-1 The useful life of a Depreciable Asset prescribed in Article 120, paragraph (1), items (i) and (iii) and Article 120-2, paragraph (1), items (i) and (iii) (Depreciation Methods for Depreciable Assets), the depreciation rate corresponding to the useful life prescribed in Article 120, paragraph (1), item (i) and Article 120-2, paragraph (1), item (i), the revised depreciation rate corresponding to the useful life prescribed in that item, the guarantee rate corresponding to the useful life prescribed in paragraph (2), item (i) of that Article, and the residual value prescribed in Article 120, paragraph (1), items (i) and (iii) are as provided by Ministry of Finance Order. machine translation, not official --- ## Cites - art-129/par-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-129/par-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-129/par-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-129/par-1: 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-129/par-1: 同条第二項第一号 → 所得税法施行令 第百二十条の二第二項第一号 (Article 120-2, paragraph (2), item (i)), art-120-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-2/item-1 ## Cited by 6 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 第百二十条の二第二項第五号ニ — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-2/item-5/sub-4 - 所得税法施行令 第百三十条第一項（耐用年数の短縮） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-130/par-1 - 所得税法施行令 第百三十四条第一項第一号ハ（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-3 - 所得税法施行令 第百三十四条の二第一項（堅牢な建物等の償却費の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-134-2/par-1 - 減価償却資産の耐用年数等に関する省令 制定文（一） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/enact-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-20261106T173921-037, 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