# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百四十条 (Article 140) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-140. 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: 第百四十条 (Article 140)（固定資産に準ずる資産の範囲） — address `art-140` - 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-140 - 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. --- ### 第百四十条（固定資産に準ずる資産の範囲） — Scope of Assets Equivalent to Fixed Assets caption: machine translation, not official art-140 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-140 **第一項** 法第五十一条第一項（資産損失の必要経費算入）に規定する政令で定める資産は、不動産所得、事業所得又は山林所得を生ずべき事業に係る繰延資産のうちまだ必要経費に算入されていない部分とする。 art-140/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-140/par-1 The assets specified by Cabinet Order prescribed in Article 51, paragraph (1) (Inclusion of Losses on Assets in Necessary Expenses) of the Act are the portion not yet included in necessary expenses of Deferred Assets pertaining to business that is to generate real property income, business income or timber income. machine translation, not official --- ## Cites - art-140/par-1: 法第五十一条第一項 → 所得税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/income-tax-act/art-51/par-1 (e-Gov law ID 340AC0000000033) ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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