# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百三十二条 (Article 132)

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- 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: 第百三十二条 (Article 132)（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） — address `art-132`
- 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-132
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They are never merged and never substituted for one another.

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### 第百三十二条（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） — Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put to Business Use in the Middle of the Year
<sup>caption: machine translation, not official</sup>
<sup>art-132 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-132</sup>

        **第一項**  居住者の有する減価償却資産（第百二十条第一項第六号及び第百二十条の二第一項第六号（減価償却資産の償却の方法）に掲げる減価償却資産を除く。）が次の各号に掲げる場合に該当することとなつたときは、当該資産の償却費としてその該当することとなつた日の属する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する金額は、前条の規定にかかわらず、当該各号に定める金額とする。
        <sup>art-132/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1</sup>
        If a Depreciable Asset that a Resident holds (excluding the Depreciable Assets set forth in Article 120, paragraph (1), item (vi) and Article 120-2, paragraph (1), item (vi) (Depreciation Methods for Depreciable Assets)) comes to fall under a case set forth in one of the following items, the amount to be included in necessary expenses as the depreciation allowance of that asset 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 the year that includes the day on which it came to fall under that case is, notwithstanding the provisions of the preceding Article, the amount specified in the relevant item.
        <sup>machine translation, not official</sup>

          **一**  当該資産が年の中途において不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供された場合（次号に掲げる場合に該当する場合を除く。）　次に掲げる資産の区分に応じそれぞれ次に定める金額
          <sup>art-132/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-1</sup>
          in the case where the asset is put to use in the middle of the year for business that is to generate real property income, business income, timber income or miscellaneous income (excluding a case that falls under the case set forth in the following item): the amount specified in each of the following according to the following categories of assets;
          <sup>machine translation, not official</sup>

            **イ**  そのよるべき償却の方法として旧定額法、旧定率法、定額法、定率法又は取替法を採用している減価償却資産（取替法を採用しているものについては、第百二十一条第二項第二号（取替資産に係る償却の方法の特例）に規定する新たな資産に該当するものを除く。次号イ及び第三号イにおいて同じ。）　当該資産につきこれらの方法により計算した前条の規定によるその年分の償却費の額に相当する金額を十二で除し、これに当該業務の用に供された日からその年十二月三十一日（その者が年の中途において死亡し又は出国をした場合には、その死亡又は出国の日。以下この項において同じ。）までの期間の月数を乗じて計算した金額
            <sup>art-132/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-1/sub-1</sup>
            a Depreciable Asset for which the former straight-line method, former declining-balance method, straight-line method, declining-balance method or replacement method has been adopted as the method of depreciation to be followed (for one for which the replacement method has been adopted, excluding one that falls under a new asset prescribed in Article 121, paragraph (2), item (ii) (Special Provisions on Method of Depreciation for Replacement Assets); the same applies in (a) of the following item and in item (iii), (a)): the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by twelve, and multiplying the result by the number of months in the period from the day on which it was put to use for that business to December 31 of that year (or, if that person died or started an Absence From Japan in the middle of the year, the day of that death or of the start of that Absence From Japan; the same applies hereinafter in this paragraph);
            <sup>machine translation, not official</sup>

            **ロ**  そのよるべき償却の方法として旧生産高比例法、生産高比例法又は生産高等比例法を採用している減価償却資産　当該資産につきこれらの方法により計算した前条の規定によるその年分の償却費の額に相当する金額をその年における当該資産の属する鉱区又は貯留区域の採掘数量又は注入数量で除し、これに当該業務の用に供された日からその年十二月三十一日までの期間における当該鉱区又は貯留区域の採掘数量又は注入数量を乗じて計算した金額
            <sup>art-132/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-1/sub-2</sup>
            a Depreciable Asset for which the former Units-of-production Method, the Units-of-production Method or the Units-of-production Method, etc. has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by the quantity extracted or quantity injected in that year in the mining area or storage area to which the asset belongs, and multiplying the result by the quantity extracted or quantity injected in that mining area or storage area during the period from the day on which it was put to use for that business to December 31 of that year;
            <sup>machine translation, not official</sup>

            **ハ**  そのよるべき償却の方法として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）に規定する納税地の所轄税務署長の承認を受けた償却の方法を採用している減価償却資産　当該承認を受けた償却の方法がイ又はロに規定する償却の方法のいずれに類するかに応じイ又はロの規定に準じて計算した金額
            <sup>art-132/par-1/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-1/sub-3</sup>
            a Depreciable Asset for which the method of depreciation prescribed in Article 120-3, paragraph (1) (Special Methods of Depreciation of Depreciable Assets) that has been approved by the competent district director with jurisdiction over the place for tax payment has been adopted as the method of depreciation to be followed: the amount calculated in accordance with the provisions of (a) or (b), according to which of the methods of depreciation prescribed in (a) or (b) the approved method of depreciation resembles;
            <sup>machine translation, not official</sup>

          **二**  当該資産が年の中途において前号に規定する業務の用以外の用に供された場合　次に掲げる資産の区分に応じそれぞれ次に定める金額
          <sup>art-132/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-2</sup>
          in the case where the asset is put to a use other than the business set forth in the preceding item in the middle of the year: the amount specified in each of the following according to the following categories of assets;
          <sup>machine translation, not official</sup>

            **イ**  そのよるべき償却の方法として旧定額法、旧定率法、定額法、定率法又は取替法を採用している減価償却資産　当該資産につきこれらの方法により計算した前条の規定によるその年分の償却費の額に相当する金額を十二で除し、これにその年一月一日（年の中途において当該資産が当該業務の用に供された場合には、当該業務の用に供された日。以下この項において同じ。）から当該業務の用以外の用に供された日までの期間の月数を乗じて計算した金額
            <sup>art-132/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-2/sub-1</sup>
            a Depreciable Asset for which the former straight-line method, former declining-balance method, straight-line method, declining-balance method or replacement method has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by twelve, and multiplying the result by the number of months in the period from January 1 of that year (or, if the asset was put to use for that business in the middle of the year, the day on which it was put to use for that business; the same applies hereinafter in this paragraph) to the day on which it was put to a use other than that business;
            <sup>machine translation, not official</sup>

            **ロ**  そのよるべき償却の方法として旧生産高比例法、生産高比例法又は生産高等比例法を採用している減価償却資産　当該資産につきこれらの方法により計算した前条の規定によるその年分の償却費の額に相当する金額をその年における当該資産の属する鉱区又は貯留区域の採掘数量又は注入数量で除し、これにその年一月一日から当該業務の用以外の用に供された日までの期間における当該鉱区又は貯留区域の採掘数量又は注入数量を乗じて計算した金額
            <sup>art-132/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-2/sub-2</sup>
            a Depreciable Asset for which the former Units-of-production Method, the Units-of-production Method or the Units-of-production Method, etc. has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by the quantity extracted or quantity injected in that year in the mining area or storage area to which the asset belongs, and multiplying the result by the quantity extracted or quantity injected in that mining area or storage area during the period from January 1 of that year to the day on which it was put to a use other than that business;
            <sup>machine translation, not official</sup>

            **ハ**  そのよるべき償却の方法として第百二十条の三第一項に規定する納税地の所轄税務署長の承認を受けた償却の方法を採用している減価償却資産　当該承認を受けた償却の方法がイ又はロに規定する償却の方法のいずれに類するかに応じイ又はロの規定に準じて計算した金額
            <sup>art-132/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-2/sub-3</sup>
            a Depreciable Asset for which the method of depreciation prescribed in Article 120-3, paragraph (1) that has been approved by the competent district director with jurisdiction over the place for tax payment has been adopted as the method of depreciation to be followed: the amount calculated in accordance with the provisions of (a) or (b), according to which of the methods of depreciation prescribed in (a) or (b) the approved method of depreciation resembles;
            <sup>machine translation, not official</sup>

          **三**  当該資産を有する居住者が年の中途において死亡し又は出国をする場合（前二号に掲げる場合に該当する場合を除く。）　次に掲げる資産の区分に応じそれぞれ次に定める金額
          <sup>art-132/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-3</sup>
          in the case where the Resident who holds the asset dies or makes an Absence From Japan in the middle of the year (excluding a case that falls under a case set forth in the preceding two items): the amount specified in each of the following according to the following categories of assets.
          <sup>machine translation, not official</sup>

            **イ**  そのよるべき償却の方法として旧定額法、旧定率法、定額法、定率法又は取替法を採用している減価償却資産　当該資産につきこれらの方法により計算した前条の規定によるその年分の償却費の額に相当する金額を十二で除し、これにその年一月一日からその死亡又は出国の日までの期間の月数を乗じて計算した金額
            <sup>art-132/par-1/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-3/sub-1</sup>
            a Depreciable Asset for which the former straight-line method, former declining-balance method, straight-line method, declining-balance method or replacement method has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by twelve, and multiplying the result by the number of months in the period from January 1 of that year to the day of that death or Absence From Japan;
            <sup>machine translation, not official</sup>

            **ロ**  そのよるべき償却の方法として旧生産高比例法、生産高比例法又は生産高等比例法を採用している減価償却資産　当該資産につきこれらの方法により計算した前条の規定によるその年分の償却費の額に相当する金額をその年における当該資産の属する鉱区又は貯留区域の採掘数量又は注入数量で除し、これにその年一月一日からその死亡又は出国の日までの期間における当該鉱区又は貯留区域の採掘数量又は注入数量を乗じて計算した金額
            <sup>art-132/par-1/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-3/sub-2</sup>
            a Depreciable Asset for which the former Units-of-production Method, the Units-of-production Method or the Units-of-production Method, etc. has been adopted as the method of depreciation to be followed: the amount calculated by dividing the amount equivalent to the amount of the depreciation allowance for that year under the provisions of the preceding Article, calculated for that asset by those methods, by the quantity extracted or quantity injected in that year in the mining area or storage area to which the asset belongs, and multiplying the result by the quantity extracted or quantity injected in that mining area or storage area during the period from January 1 of that year to the day of that death or Absence From Japan;
            <sup>machine translation, not official</sup>

            **ハ**  そのよるべき償却の方法として第百二十条の三第一項に規定する納税地の所轄税務署長の承認を受けた償却の方法を採用している減価償却資産　当該承認を受けた償却の方法がイ又はロに規定する償却の方法のいずれに類するかに応じイ又はロの規定に準じて計算した金額
            <sup>art-132/par-1/item-3/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-3/sub-3</sup>
            a Depreciable Asset for which the method of depreciation prescribed in Article 120-3, paragraph (1) that has been approved by the competent district director with jurisdiction over the place for tax payment has been adopted as the method of depreciation to be followed: the amount calculated in accordance with the provisions of (a) or (b), according to which of the methods of depreciation prescribed in (a) or (b) the approved method of depreciation resembles.
            <sup>machine translation, not official</sup>

        **第二項**  前項各号の月数は、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-132/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-2</sup>
        The number of months in each item of the preceding paragraph is to be calculated according to the calendar, and where a fraction of less than one month arises, it is to be treated as one month.
        <sup>machine translation, not official</sup>

---

## Cites
- art-132/par-1: 第百二十条第一項第六号 → 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
- art-132/par-1: 第百二十条の二第一項第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-1/item-6
- art-132/par-1: 前条 → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-131
- art-132/par-1/item-1: 次号 → 所得税法施行令 第百三十二条第一項第二号 (Article 132, paragraph (1), item (ii)), art-132/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-2
- art-132/par-1/item-1/sub-1: 第百二十一条第二項第二号 → 所得税法施行令 第百二十一条第二項第二号 (Article 121, paragraph (2), item (ii)), art-121/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-121/par-2/item-2
- art-132/par-1/item-1/sub-1: 次号 → 所得税法施行令 第百三十二条第一項第二号 (Article 132, paragraph (1), item (ii)), art-132/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-2
- art-132/par-1/item-1/sub-1: 第三号 → 所得税法施行令 第百三十二条第一項第三号 (Article 132, paragraph (1), item (iii)), art-132/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-3
- art-132/par-1/item-1/sub-1: 前条 → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-131
- art-132/par-1/item-1/sub-1: この項 → 所得税法施行令 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1
- art-132/par-1/item-1/sub-2: 前条 → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-131
- art-132/par-1/item-1/sub-3: 第百二十条の三第一項 → 所得税法施行令 第百二十条の三第一項 (Article 120-3, paragraph (1)), art-120-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-3/par-1
- art-132/par-1/item-2: 前号 → 所得税法施行令 第百三十二条第一項第一号 (Article 132, paragraph (1), item (i)), art-132/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-1
- art-132/par-1/item-2/sub-1: 前条 → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-131
- art-132/par-1/item-2/sub-1: この項 → 所得税法施行令 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1
- art-132/par-1/item-2/sub-2: 前条 → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-131
- art-132/par-1/item-2/sub-3: 第百二十条の三第一項 → 所得税法施行令 第百二十条の三第一項 (Article 120-3, paragraph (1)), art-120-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-3/par-1
- art-132/par-1/item-3: 前二号 → 所得税法施行令 第百三十二条第一項第一号 (Article 132, paragraph (1), item (i)), art-132/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-1
- art-132/par-1/item-3: 前二号 → 所得税法施行令 第百三十二条第一項第二号 (Article 132, paragraph (1), item (ii)), art-132/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1/item-2
- art-132/par-1/item-3/sub-1: 前条 → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-131
- art-132/par-1/item-3/sub-2: 前条 → 所得税法施行令 第百三十一条 (Article 131), art-131 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-131
- art-132/par-1/item-3/sub-3: 第百二十条の三第一項 → 所得税法施行令 第百二十条の三第一項 (Article 120-3, paragraph (1)), art-120-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-3/par-1
- art-132/par-2: 前項 → 所得税法施行令 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-132/par-1

## Cited by

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

- 所得税法施行令 第百二十一条第四項（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-4
- 所得税法施行令 第百三十二条第一項第一号（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/item-1
- 所得税法施行令 第百三十二条第一項第一号イ（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/item-1/sub-1
- 所得税法施行令 第百三十二条第一項第二号（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/item-2
- 所得税法施行令 第百三十二条第一項第二号イ（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/item-2/sub-1
- 所得税法施行令 第百三十二条第一項第三号（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/item-3
- 所得税法施行令 第百三十二条第二項（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-2
- 所得税法施行令 第百三十三条第一項（通常の使用時間を超えて使用される機械及び装置の償却費の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-133/par-1
- 所得税法施行令 第百三十四条第一項（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
- 所得税法施行令 第百三十四条第二項（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-2
- 所得税法施行令 第百三十四条第三項（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-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
- 所得税法施行令 第百三十四条の二第三項（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-3
- 所得税法施行令 附則第十条第一項（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に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4292-105/art-10/par-1
- 所得税法施行規則 第二十四条第一項第二号（特別な償却方法の承認申請書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-24/par-1/item-2 (e-Gov law ID 340M50000040011)

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## 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
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-038, 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-20261106T173921-038, 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