# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百三十四条の二 (Article 134-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-134-2. 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: 第百三十四条の二 (Article 134-2)（堅牢な建物等の償却費の特例） — address `art-134-2` - 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-134-2 - 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. --- ### 第百三十四条の二（堅牢な建物等の償却費の特例） — Special Provisions on Depreciation Allowance for Solid Buildings, etc. caption: machine translation, not official art-134-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134-2 **第一項** 居住者の有する次に掲げる減価償却資産（前条第一項第一号の規定の適用を受けるものに限る。）のうち、その償却費として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その取得価額の百分の九十五に相当する金額に達したものが、なおその者のこれらの所得を生ずべき業務の用に供されている場合には、第百三十一条から前条までの規定にかかわらず、当該資産がなお当該業務の用に供されている間に限り、当該資産の取得価額の百分の五に相当する金額から一円を控除した金額を当該資産の第百二十九条（減価償却資産の耐用年数、償却率等）に規定する財務省令で定める耐用年数の十分の三に相当する年数で除して計算した金額は、当該資産の償却費としてその者のその年分以後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、必要経費に算入することができる。ただし、当該償却費の額の累積額が当該一円を控除した金額に相当する金額を超えるに至つたときは、その超える部分の金額については、この限りでない。 art-134-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134-2/par-1 Where, among the following Depreciable Assets that a Resident holds (limited to those to which the provisions of paragraph (1), item (i) of the preceding Article apply), one for which the cumulative amount of the amounts included in necessary expenses as its depreciation allowance 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 equivalent to 95 percent of its acquisition price is still being used for the Resident's business that is to generate such income, then, notwithstanding the provisions of Article 131 through the preceding Article, only while that asset is still being used for that business, the amount calculated by dividing the amount obtained by deducting one yen from the amount equivalent to 5 percent of the acquisition price of that asset by the number of years equivalent to three-tenths of the useful life specified by Ministry of Finance Order prescribed in Article 129 (Useful Life, Depreciation Rates, etc. of Depreciable Assets) for that asset may be 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 each year on or after that year; provided, however, that this does not apply to the excess portion where the cumulative amount of that depreciation allowance has come to exceed the amount equivalent to the amount obtained by deducting that one yen. machine translation, not official **一** 鉄骨鉄筋コンクリート造、鉄筋コンクリート造、れんが造、石造又はブロック造の建物 art-134-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134-2/par-1/item-1 buildings of reinforced steel-framed concrete construction, reinforced concrete construction, brick construction, stone construction or block construction; machine translation, not official **二** 鉄骨鉄筋コンクリート造、鉄筋コンクリート造、コンクリート造、れんが造、石造又は土造の構築物又は装置 art-134-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134-2/par-1/item-2 structures or equipment of reinforced steel-framed concrete construction, reinforced concrete construction, concrete construction, brick construction, stone construction or earthen construction. machine translation, not official **第二項** 前項の規定により耐用年数の十分の三に相当する年数を計算する場合において、一年未満の端数を生じたときは、これを一年とする。 art-134-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134-2/par-2 Where, in calculating the number of years equivalent to three-tenths of the useful life under the provisions of the preceding paragraph, a fraction of less than one year arises, it is to be treated as one year. machine translation, not official **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、第一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、「第百三十四条の二第一項」と読み替えるものとする。 art-134-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-134-2/par-3 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 paragraph (1) apply. In this case, the phrase "the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "Article 134-2, paragraph (1)". machine translation, not official --- ## Cites - art-134-2/par-1: 前条第一項第一号 → 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-134-2/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-134-2/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-134-2/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-134-2/par-1: 第百三十一条から前条まで → 所得税法施行令 第百三十四条 (Article 134), art-134 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-134 - art-134-2/par-1: 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-134-2/par-2: 前項 → 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-134-2/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-134-2/par-3: 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-134-2/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-134-2/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 5 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 第百三十四条の二第二項（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-2 - 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 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 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-039, 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