# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百三十八条 (Article 138) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-138. 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: 第百三十八条 (Article 138)（少額の減価償却資産の取得価額の必要経費算入） — address `art-138` - 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-138 - 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. --- ### 第百三十八条（少額の減価償却資産の取得価額の必要経費算入） — Inclusion in Necessary Expenses of Acquisition Price of Small-Amount Depreciable Assets caption: machine translation, not official art-138 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-138 **第一項** 居住者が不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供した減価償却資産（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）に掲げるものを除く。）で、取得価額（第百二十六条第一項各号又は第二項（減価償却資産の取得価額）の規定により計算した価額をいう。次条第一項において同じ。）が十万円未満であるもの（貸付け（主要な業務として行われるものを除く。）の用に供したものを除く。）又は第百八十一条第一号（資本的支出）に規定する使用可能期間が一年未満であるものについては、第四款（減価償却資産の償却）の規定にかかわらず、その取得価額に相当する金額を、その者のその業務の用に供した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。 art-138/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-138/par-1 With respect to a Depreciable Asset that a Resident has put to use for business that is to generate real property income, business income, timber income or miscellaneous income (excluding those set forth in Article 120, paragraph (1), item (vi) and Article 120-2, paragraph (1), item (vi) (Methods of Depreciation of Depreciable Assets)) whose acquisition price (meaning the price calculated in accordance with the provisions of the items of Article 126, paragraph (1) or paragraph (2) (Acquisition Price of Depreciable Assets); the same applies in paragraph (1) of the following Article) is less than 100,000 yen (excluding one put to use for leasing (excluding leasing conducted as a principal business)), or whose usable period prescribed in Article 181, item (i) (Capital Expenditure) is less than one year, notwithstanding the provisions of Subsection 4 (Depreciation of Depreciable Assets), the amount equivalent to its acquisition price is included in necessary expenses 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 in which the Resident put it to use for that business. machine translation, not official **第二項** 前項に規定する主要な業務として行われる貸付けに該当するかどうかの判定その他同項の規定の適用に関し必要な事項は、財務省令で定める。 art-138/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-138/par-2 The determination of whether leasing falls under leasing conducted as a principal business prescribed in the preceding paragraph and other matters necessary for the application of the provisions of that paragraph are specified by Ministry of Finance Order. machine translation, not official --- ## Cites - art-138/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-138/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-138/par-1: 第百二十六条第一項 → 所得税法施行令 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-126/par-1 - art-138/par-1: 第二項 → 所得税法施行令 第百二十六条第二項 (Article 126, paragraph (2)), art-126/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-126/par-2 - art-138/par-1: 次条第一項 → 所得税法施行令 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-139/par-1 - art-138/par-1: 第百八十一条第一号 → 所得税法施行令 第百八十一条第一項第一号 (Article 181, paragraph (1), item (i)), art-181/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-181/par-1/item-1 - art-138/par-2: 前項 → 所得税法施行令 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-138/par-1 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第八十一条第一項第二号（譲渡所得の基因とされない棚卸資産に準ずる資産） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-81/par-1/item-2 - 所得税法施行令 第百三十八条第二項（少額の減価償却資産の取得価額の必要経費算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-138/par-2 - 所得税法施行令 第百三十九条第一項（一括償却資産の必要経費算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-139/par-1 - 所得税法施行令 第二百八条第一項第四号（社会保険料の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208/par-1/item-4 - 所得税法施行令 附則第六条第一項（少額の減価償却資産の取得価額の必要経費算入等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-6/par-1 - 所得税法施行令 附則第八条第一項（少額の減価償却資産の取得価額の必要経費算入等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-8/par-1 - 所得税法施行令 附則第四条第一項（少額の減価償却資産等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5042-136/art-4/par-1 - 所得税法施行規則 第三十四条の二第一項（少額の減価償却資産の主要な業務として行う貸付けの判定） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-34-2/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第三十四条の二第二項（少額の減価償却資産の主要な業務として行う貸付けの判定） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-34-2/par-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-20261106T173921-039, 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