# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百三十六条 (Article 136) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-136. 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: 第百三十六条 (Article 136)（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） — address `art-136` - 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-136 - 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. --- ### 第百三十六条（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） — Special Provisions on Calculation of Depreciation Allowance Where Non-Business Assets Acquired on or before December 31, 1952 Are Put to Business Use caption: machine translation, not official art-136 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-136 **第一項** 居住者が昭和二十七年十二月三十一日以前から引き続き所有していた前条に規定する資産を同条の業務の用に供した場合には、当該業務の用に供した後における当該資産の償却費の額は、当該業務の用に供した日に当該資産の譲渡があつたものとみなして法第六十一条第三項（昭和二十七年十二月三十一日以前に取得した資産の取得費等）の規定を適用した場合に当該資産の取得費とされる金額に相当する金額を同日における当該資産の償却後の価額として計算するものとし、当該資産の第百二十八条（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で業務の用に供されたものの取得価額）の規定による取得価額と当該償却後の価額との差額に相当する金額は、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）及び第百三十四条の二（堅牢な建物等の償却費の特例）の規定の適用については、当該資産の償却費としてその者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とみなすものとする。 art-136/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-136/par-1 Where a Resident puts an asset prescribed in the preceding Article that the Resident has continuously owned since on or before December 31, 1952 to use for the business set forth in that Article, the amount of the depreciation allowance of that asset after it is put to use for that business is to be calculated by treating, as the value of that asset after depreciation on the day on which it was put to use for that business, the amount equivalent to the amount that would be treated as the acquisition cost of that asset if that asset were deemed to have been the subject of a transfer of assets on that day and the provisions of Article 61, paragraph (3) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act were applied, and the amount equivalent to the difference between the acquisition price of that asset under the provisions of Article 128 (Acquisition Price of Non-Business Assets Acquired on or before December 31, 1952 That Have Been Put to Business Use) and that value after depreciation is, for the application of the provisions of Article 134 (Special Provisions on Depreciation Allowance Based on Cumulative Amount of Depreciation of Depreciable Assets) and Article 134-2 (Special Provisions on Depreciation Allowance for Solid Buildings, etc.), deemed to be an amount that has been 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. machine translation, not official --- ## Cites - art-136/par-1: 前条 → 所得税法施行令 第百三十五条 (Article 135), art-135 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-135 - art-136/par-1: 法第六十一条第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/en/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033) - art-136/par-1: 第百二十八条 → 所得税法施行令 第百二十八条 (Article 128), art-128 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-128 - art-136/par-1: 第百三十四条 → 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-136/par-1: 第百三十四条の二 → 所得税法施行令 第百三十四条の二 (Article 134-2), art-134-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-134-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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-20261106T173921-039, 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