# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百三十九条の二 (Article 139-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-139-2. 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: 第百三十九条の二 (Article 139-2)（繰延資産となる費用のうち少額のものの必要経費算入） — address `art-139-2` - 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-139-2 - 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. --- ### 第百三十九条の二（繰延資産となる費用のうち少額のものの必要経費算入） — Inclusion in Necessary Expenses of Small-Amount Expenses That Become Deferred Assets caption: machine translation, not official art-139-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-139-2 **第一項** 居住者が支出する第七条第一項第三号（繰延資産の範囲）に掲げる費用のうちその支出する金額が二十万円未満であるものについては、前款（繰延資産の償却）の規定にかかわらず、その支出する金額に相当する金額を、その者のその支出する日の属する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-139-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-139-2/par-1 With respect to the expenses set forth in Article 7, paragraph (1), item (iii) (Scope of Deferred Assets) that a Resident pays, where the amount paid is less than 200,000 yen, notwithstanding the provisions of the preceding Subsection (Depreciation of Deferred Assets), the amount equivalent to the amount paid 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 that includes the day of payment. machine translation, not official --- ## Cites - art-139-2/par-1: 第七条第一項第三号 → 所得税法施行令 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-7/par-1/item-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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