# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百三十四条 (Article 134)

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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: 第百三十四条 (Article 134)（減価償却資産の償却累積額による償却費の特例） — address `art-134`
- 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-134
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### 第百三十四条（減価償却資産の償却累積額による償却費の特例） — Special Provisions on Depreciation Allowance Based on Cumulative Amount of Depreciation of Depreciable Assets
<sup>caption: machine translation, not official</sup>
<sup>art-134 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134</sup>

        **第一項**  居住者の有する次の各号に掲げる減価償却資産の償却費としてその者のその年の前年分以前の各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された金額の累積額と当該減価償却資産につき当該各号に規定する償却の方法により計算したその年分の償却費の額に相当する金額との合計額が当該各号に掲げる減価償却資産の区分に応じ当該各号に定める金額を超える場合には、当該減価償却資産については、第百三十一条から前条までの規定にかかわらず、当該償却費の額に相当する金額からその超える部分の金額を控除した金額をもつてその年分の償却費の額とする。
        <sup>art-134/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-1</sup>
        Where, for a Depreciable Asset set forth in the following items that a Resident holds, the sum of the cumulative amount of the amounts included in necessary expenses as the depreciation allowance of that asset in calculating the Resident's amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for the year preceding that year and earlier years and the amount equivalent to the amount of the depreciation allowance for that year calculated for that Depreciable Asset by the method of depreciation prescribed in the relevant item exceeds the amount specified in the relevant item according to the category of Depreciable Asset set forth in that item, then, for that Depreciable Asset, notwithstanding the provisions of Article 131 through the preceding Article, the amount obtained by deducting the excess portion from the amount equivalent to that amount of depreciation allowance is the amount of depreciation allowance for that year.
        <sup>machine translation, not official</sup>

          **一**  平成十九年三月三十一日以前に取得されたもの（ニ及びホに掲げる減価償却資産にあつては、当該減価償却資産についての第百二十条第一項第六号（減価償却資産の償却の方法）に規定する改正前リース取引に係る契約が平成二十年三月三十一日までに締結されたもの）で、そのよるべき償却の方法として旧定額法、旧定率法、旧生産高比例法、旧国外リース期間定額法、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）に規定する償却の方法又は第百二十一条の二第一項（リース賃貸資産の償却の方法の特例）に規定する旧リース期間定額法を採用しているもの　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-134/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-1/item-1</sup>
          those acquired on or before March 31, 2007 (in the case of the Depreciable Assets set forth in (d) and (e), those for which the contract pertaining to the pre-amendment lease transaction prescribed in Article 120, paragraph (1), item (vi) (Methods of Depreciation of Depreciable Assets) for that Depreciable Asset was concluded by March 31, 2008), for which the former straight-line method, former declining-balance method, former units-of-production method, former overseas lease period straight-line method, the method of depreciation prescribed in Article 120-3, paragraph (1) (Special Methods of Depreciation of Depreciable Assets) or the former lease period straight-line method prescribed in Article 121-2, paragraph (1) (Special Provisions on Method of Depreciation for Lease Rental Assets) has been adopted as the method of depreciation to be followed: the amount specified in each of the following according to the following categories of assets;
          <sup>machine translation, not official</sup>

            **イ**  第六条第一号から第七号まで（減価償却資産の範囲）に掲げる減価償却資産（坑道並びにニ及びホに掲げる減価償却資産を除く。）　その取得価額（減価償却資産の償却費の額の計算の基礎となる取得価額をいい、第百三十条第九項（耐用年数の短縮）の規定の適用がある場合には同項の規定の適用がないものとした場合に減価償却資産の償却費の計算の基礎となる取得価額となる金額とする。以下この条及び次条第一項において同じ。）の百分の九十五に相当する金額
            <sup>art-134/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-1/item-1/sub-1</sup>
            Depreciable Assets set forth in Article 6, items (i) through (vii) (Scope of Depreciable Assets) (excluding mine shafts and the Depreciable Assets set forth in (d) and (e)): the amount equivalent to 95 percent of the acquisition price (meaning the acquisition price that serves as the basis for calculating the amount of the depreciation allowance of the Depreciable Asset, and, where the provisions of Article 130, paragraph (9) (Shortening of Useful Life) apply, the amount that would be the acquisition price serving as the basis for calculating the depreciation allowance of the Depreciable Asset if the provisions of that paragraph did not apply; the same applies hereinafter in this Article and in paragraph (1) of the following Article);
            <sup>machine translation, not official</sup>

            **ロ**  坑道及び第六条第八号に掲げる無形固定資産（ホに掲げる減価償却資産を除く。）　その取得価額に相当する金額
            <sup>art-134/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-1/item-1/sub-2</sup>
            mine shafts and the intangible Fixed Assets set forth in Article 6, item (viii) (excluding the Depreciable Assets set forth in (e)): the amount equivalent to the acquisition price;
            <sup>machine translation, not official</sup>

            **ハ**  第六条第九号に掲げる生物（ホに掲げる減価償却資産を除く。）　その取得価額から当該生物に係る第百二十九条（減価償却資産の残存価額等）に規定する財務省令で定める残存価額を控除した金額に相当する金額
            <sup>art-134/par-1/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-1/item-1/sub-3</sup>
            living things set forth in Article 6, item (ix) (excluding the Depreciable Assets set forth in (e)): the amount equivalent to the amount obtained by deducting from the acquisition price the residual value specified by Ministry of Finance Order prescribed in Article 129 (Residual Value, etc. of Depreciable Assets) for the living things;
            <sup>machine translation, not official</sup>

            **ニ**  第百二十条第一項第六号に掲げる減価償却資産　その取得価額から当該減価償却資産に係る同号に規定する見積残存価額を控除した金額に相当する金額
            <sup>art-134/par-1/item-1/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-1/item-1/sub-4</sup>
            the Depreciable Assets set forth in Article 120, paragraph (1), item (vi): the amount equivalent to the amount obtained by deducting from the acquisition price the estimated residual value prescribed in that item for that Depreciable Asset;
            <sup>machine translation, not official</sup>

            **ホ**  第百二十一条の二第一項の規定の適用を受けている同項に規定するリース賃貸資産　その取得価額から当該リース賃貸資産に係る同条第三項に規定する残価保証額（当該残価保証額が零である場合には、一円）を控除した金額に相当する金額
            <sup>art-134/par-1/item-1/sub-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-1/item-1/sub-5</sup>
            lease rental assets prescribed in Article 121-2, paragraph (1) to which that paragraph applies: the amount equivalent to the amount obtained by deducting from the acquisition price the guaranteed residual value prescribed in paragraph (3) of that Article for that lease rental asset (or one yen where that guaranteed residual value is zero);
            <sup>machine translation, not official</sup>

          **二**  平成十九年四月一日以後に取得されたもの（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にあつては、当該減価償却資産についての同条第二項第五号に規定する所有権移転外リース取引（ハにおいて「所有権移転外リース取引」という。）に係る契約が平成二十年四月一日以後に締結されたもの）で、そのよるべき償却の方法として定額法、定率法、生産高比例法、生産高等比例法、リース期間定額法又は第百二十条の三第一項に規定する償却の方法を採用しているもの　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-134/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-1/item-2</sup>
          those acquired on or after April 1, 2007 (in the case of the Depreciable Assets set forth in Article 120-2, paragraph (1), item (vi) (Methods of Depreciation of Depreciable Assets), those for which the contract pertaining to the lease transaction without transfer of ownership prescribed in paragraph (2), item (v) of that Article (referred to as a "lease transaction without transfer of ownership" in (c)) for that Depreciable Asset was concluded on or after April 1, 2008), for which the straight-line method, declining-balance method, Units-of-production Method, Units-of-production Method, etc., lease period straight-line method or the method of depreciation prescribed in Article 120-3, paragraph (1) has been adopted as the method of depreciation to be followed: the amount specified in each of the following according to the following categories of assets.
          <sup>machine translation, not official</sup>

            **イ**  第六条第一号から第七号まで及び第九号に掲げる減価償却資産（坑道及びハに掲げる減価償却資産を除く。）　その取得価額から一円を控除した金額に相当する金額
            <sup>art-134/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-1/item-2/sub-1</sup>
            Depreciable Assets set forth in Article 6, items (i) through (vii) and item (ix) (excluding mine shafts and the Depreciable Assets set forth in (c)): the amount equivalent to the amount obtained by deducting one yen from the acquisition price;
            <sup>machine translation, not official</sup>

            **ロ**  坑道及び第六条第八号に掲げる無形固定資産　その取得価額に相当する金額
            <sup>art-134/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-1/item-2/sub-2</sup>
            mine shafts and the intangible Fixed Assets set forth in Article 6, item (viii): the amount equivalent to the acquisition price;
            <sup>machine translation, not official</sup>

            **ハ**  第百二十条の二第一項第六号に掲げる減価償却資産（当該減価償却資産についての所有権移転外リース取引に係る契約が令和九年三月三十一日以前に締結されたものに限る。）　その取得価額から当該減価償却資産に係る同条第二項第六号に規定する残価保証額を控除した金額に相当する金額
            <sup>art-134/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-1/item-2/sub-3</sup>
            the Depreciable Assets set forth in Article 120-2, paragraph (1), item (vi) (limited to those for which the contract pertaining to the lease transaction without transfer of ownership for that Depreciable Asset was concluded on or before March 31, 2027): the amount equivalent to the amount obtained by deducting from the acquisition price the guaranteed residual value prescribed in paragraph (2), item (vi) of that Article for that Depreciable Asset.
            <sup>machine translation, not official</sup>

        **第二項**  居住者の有する前項第一号イ又はハに掲げる減価償却資産（そのよるべき償却の方法として同号に規定する償却の方法を採用しているものに限る。）の償却費としてその者のその年の前年分以前の各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された金額の累積額が当該減価償却資産の同号イ又はハに定める金額に達している場合には、当該減価償却資産については、第百三十一条から前条まで及び同項の規定にかかわらず、当該減価償却資産の取得価額から同号イ又はハに定める金額及び一円を控除した金額を五で除して計算した金額（当該計算した金額と当該減価償却資産の償却費としてその者のその年の前年分以前の各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された金額の累積額との合計額が当該減価償却資産の取得価額から一円を控除した金額を超える場合には、その超える部分の金額を控除した金額）をもつてその年分の償却費の額とする。
        <sup>art-134/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-2</sup>
        Where the cumulative amount of the amounts included in necessary expenses, as the depreciation allowance of a Depreciable Asset set forth in item (i), (a) or (c) of the preceding paragraph that a Resident holds (limited to one for which the method of depreciation prescribed in that item has been adopted as the method of depreciation to be followed), in calculating the Resident's amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for the year preceding that year and earlier years has reached the amount provided for in (a) or (c) of that item for that Depreciable Asset, then, for that Depreciable Asset, notwithstanding the provisions of Article 131 through the preceding Article and paragraph (1), the amount calculated by dividing by five the amount obtained by deducting the amount provided for in (a) or (c) of that item and one yen from the acquisition price of that Depreciable Asset (or, where the sum of that calculated amount and the cumulative amount of the amounts included in necessary expenses, as the depreciation allowance of that Depreciable Asset, in calculating the Resident's amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for the year preceding that year and earlier years exceeds the amount obtained by deducting one yen from the acquisition price of that Depreciable Asset, the amount obtained by deducting the excess portion) is the amount of the depreciation allowance for that year.
        <sup>machine translation, not official</sup>

        **第三項**  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）の規定は、前項の規定の適用を受ける減価償却資産について準用する。この場合において、同条第一項中「前条」とあるのは、「第百三十四条第二項」と読み替えるものとする。
        <sup>art-134/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-3</sup>
        The provisions of Article 132 (Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put to Business Use in the Middle of the Year) apply mutatis mutandis to a Depreciable Asset to which the provisions of the preceding paragraph apply. In this case, the phrase "the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "Article 134, paragraph (2)".
        <sup>machine translation, not official</sup>

---

## Cites
- art-134/par-1: 第百三十一条から前条まで → 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-134/par-1: 第百三十一条から前条まで → 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
- art-134/par-1: 第百三十一条から前条まで → 所得税法施行令 第百三十三条 (Article 133), art-133 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-133
- art-134/par-1/item-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-134/par-1/item-1: 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-134/par-1/item-1: 第百二十一条の二第一項 → 所得税法施行令 第百二十一条の二第一項 (Article 121-2, paragraph (1)), art-121-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-121-2/par-1
- art-134/par-1/item-1/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-1
- art-134/par-1/item-1/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-2
- art-134/par-1/item-1/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-3
- art-134/par-1/item-1/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-4
- art-134/par-1/item-1/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-5
- art-134/par-1/item-1/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第六号 (Article 6, paragraph (1), item (vi)), art-6/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-6
- art-134/par-1/item-1/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-7
- art-134/par-1/item-1/sub-1: 第百三十条第九項 → 所得税法施行令 第百三十条第九項 (Article 130, paragraph (9)), art-130/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-130/par-9
- art-134/par-1/item-1/sub-1: この条 → 所得税法施行令 第百三十四条 (Article 134), art-134 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-134
- art-134/par-1/item-1/sub-1: 次条第一項 → 所得税法施行令 第百三十四条の二第一項 (Article 134-2, paragraph (1)), art-134-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-134-2/par-1
- art-134/par-1/item-1/sub-2: 第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-8
- art-134/par-1/item-1/sub-3: 第六条第九号 → 所得税法施行令 第六条第一項第九号 (Article 6, paragraph (1), item (ix)), art-6/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-9
- art-134/par-1/item-1/sub-3: 第百二十九条 → 所得税法施行令 第百二十九条 (Article 129), art-129 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-129
- art-134/par-1/item-1/sub-4: 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-134/par-1/item-1/sub-5: 第百二十一条の二第一項 → 所得税法施行令 第百二十一条の二第一項 (Article 121-2, paragraph (1)), art-121-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-121-2/par-1
- art-134/par-1/item-1/sub-5: 同条第三項 → 所得税法施行令 第百二十一条の二第三項 (Article 121-2, paragraph (3)), art-121-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-121-2/par-3
- art-134/par-1/item-2: 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-134/par-1/item-2: 同条第二項第五号 → 所得税法施行令 第百二十条の二第二項第五号 (Article 120-2, paragraph (2), item (v)), art-120-2/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-2/item-5
- art-134/par-1/item-2: 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-134/par-1/item-2/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-1
- art-134/par-1/item-2/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-2
- art-134/par-1/item-2/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-3
- art-134/par-1/item-2/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-4
- art-134/par-1/item-2/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-5
- art-134/par-1/item-2/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第六号 (Article 6, paragraph (1), item (vi)), art-6/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-6
- art-134/par-1/item-2/sub-1: 第六条第一号から第七号まで → 所得税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-7
- art-134/par-1/item-2/sub-1: 第九号 → 所得税法施行令 第六条第一項第九号 (Article 6, paragraph (1), item (ix)), art-6/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-9
- art-134/par-1/item-2/sub-2: 第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-8
- art-134/par-1/item-2/sub-3: 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-134/par-1/item-2/sub-3: 同条第二項第六号 → 所得税法施行令 第百二十条の二第二項第六号 (Article 120-2, paragraph (2), item (vi)), art-120-2/par-2/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-2/item-6
- art-134/par-2: 前項第一号 → 所得税法施行令 第百三十四条第一項第一号 (Article 134, paragraph (1), item (i)), art-134/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-1/item-1
- art-134/par-2: 第百三十一条から前条まで → 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-134/par-2: 第百三十一条から前条まで → 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
- art-134/par-2: 第百三十一条から前条まで → 所得税法施行令 第百三十三条 (Article 133), art-133 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-133
- art-134/par-2: 同項 → 所得税法施行令 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-1
- art-134/par-3: 第百三十二条 → 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
- art-134/par-3: 前項 → 所得税法施行令 第百三十四条第二項 (Article 134, paragraph (2)), art-134/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-2
- art-134/par-3: 同条第一項 → 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-134/par-3: 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

## Cited by

11 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 第百三十条第十項（耐用年数の短縮） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-130/par-10
- 所得税法施行令 第百三十四条第一項第一号イ（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-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 第百三十五条第一項（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-135/par-1
- 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
- 所得税法施行令 附則第十二条第一項（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-1
- 所得税法施行令 附則第十二条第二項（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-4192-82/art-12/par-2
- 所得税法施行令 附則第七条第六項（減価償却資産の償却の方法に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-6

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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-20261106T173921-038, 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