# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百三十三条 (Article 133) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-133. 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: 第百三十三条 (Article 133)（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） — address `art-133` - 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-133 - 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. --- ### 第百三十三条（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） — Special Provisions on Depreciation Allowance for Machinery and Equipment Used Beyond Normal Hours of Use caption: machine translation, not official art-133 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-133 **第一項** 青色申告書を提出する居住者が、その有する機械及び装置（そのよるべき償却の方法として旧定額法、旧定率法、定額法又は定率法を採用しているものに限る。）の使用時間がその者の行う不動産所得、事業所得又は山林所得を生ずべき業務の通常の経済事情における当該機械及び装置の平均的な使用時間を超える場合において、当該機械及び装置の当該年分の償却費の額と当該償却費の額に当該機械及び装置の当該平均的な使用時間を超えて使用することによる損耗の程度に応ずるものとして財務省令で定めるところにより計算した増加償却割合を乗じて計算した金額との合計額をもつて当該機械及び装置の当該年分の償却費の額としようとする旨その他財務省令で定める事項を記載した書類を、当該年分の所得税に係る確定申告期限までに、納税地の所轄税務署長に提出し、かつ、当該平均的な使用時間を超えて使用したことを証する書類を保存しているときは、当該機械及び装置の償却費として当該年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入する金額は、前二条の規定にかかわらず、当該合計額とする。ただし、当該増加償却割合が百分の十に満たない場合は、この限りでない。 art-133/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-133/par-1 Where the hours of use of machinery and equipment that a Resident who submits a Blue Return holds (limited to those for which the former straight-line method, former declining-balance method, straight-line method or declining-balance method has been adopted as the method of depreciation to be followed) exceed the average hours of use of that machinery and equipment under the normal economic conditions of the Resident's business that is to generate real property income, business income or timber income, and the Resident has submitted to the competent district director with jurisdiction over the place for tax payment, by the Filing Deadline for income tax for that year, a document stating that the Resident intends to treat as the amount of the depreciation allowance of that machinery and equipment for that year the sum of the amount of the depreciation allowance of that machinery and equipment for that year and the amount calculated by multiplying that amount of depreciation allowance by the additional depreciation ratio calculated, as provided by Ministry of Finance Order, as corresponding to the degree of wear and tear from use beyond that average hours of use of that machinery and equipment, and other particulars specified by Ministry of Finance Order, and retains documents certifying that the machinery and equipment was used beyond those average hours of use, the amount to be included in necessary expenses as the depreciation allowance of that machinery and equipment in calculating the amount of real property income, amount of business income or amount of timber income for that year is, notwithstanding the provisions of the preceding two Articles, that sum; provided, however, that this does not apply where that additional depreciation ratio is less than 10 percent. machine translation, not official --- ## Cites - art-133/par-1: 前二条 → 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-133/par-1: 前二条 → 所得税法施行令 第百三十二条 (Article 132), art-132 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-132 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 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 - 所得税法施行規則 第三十四条第一項（増加償却割合の計算等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-34/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第三十四条第三項（増加償却割合の計算等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-34/par-3 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第三十四条第三項第一号（増加償却割合の計算等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-34/par-3/item-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第三十四条第三項第二号（増加償却割合の計算等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-34/par-3/item-2 (e-Gov law ID 340M50000040011) --- ## 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-20261106T173921-038, 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