# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百八十一条 (Article 181) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-181. 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: 第百八十一条 (Article 181)（資本的支出） — address `art-181` - 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-181 - 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. --- ### 第百八十一条（資本的支出） — Capital Expenditure caption: machine translation, not official art-181 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-181 **第一項** 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を行なう居住者が、修理、改良その他いずれの名義をもつてするかを問わず、その業務の用に供する固定資産について支出する金額で次に掲げる金額に該当するもの（そのいずれにも該当する場合には、いずれか多い金額）は、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、必要経費に算入しない。 art-181/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-181/par-1 Where a Resident who carries on business that gives rise to real property income, business income, timber income, or miscellaneous income expends an amount on a Fixed Asset used for that business, whatever the name under which the expenditure is made, whether repair, improvement, or otherwise, and that amount falls under one of the amounts listed below (if it falls under both, the larger of the amounts), that amount is not included in necessary expenses in the calculation of the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income of that person for the year that includes the day of the expenditure: machine translation, not official **一** 当該支出する金額のうち、その支出により、当該資産の取得の時において当該資産につき通常の管理又は修理をするものとした場合に予測される当該資産の使用可能期間を延長させる部分に対応する金額 art-181/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-181/par-1/item-1 Of the amount expended, the amount corresponding to the portion that, by that expenditure, extends the usable period of the asset that would have been expected at the time of its acquisition if ordinary management or repair of the asset were carried out; machine translation, not official **二** 当該支出する金額のうち、その支出により、当該資産の取得の時において当該資産につき通常の管理又は修理をするものとした場合に予測されるその支出の時における当該資産の価額を増加させる部分に対応する金額 art-181/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-181/par-1/item-2 Of the amount expended, the amount corresponding to the portion that, by that expenditure, increases the value of the asset at the time of the expenditure that would have been expected at the time of its acquisition if ordinary management or repair of the asset were carried out. machine translation, not official ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第九十二条第一項（資産の移転等に含まれない行為） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-92/par-1 - 所得税法施行令 第百二十七条第一項（資本的支出の取得価額の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-127/par-1 - 所得税法施行令 第百三十八条第一項（少額の減価償却資産の取得価額の必要経費算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-138/par-1 - 所得税法施行令 第百六十七条の三第一項第二号（給与所得者の特定支出の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-3/par-1/item-2 - 減価償却資産の耐用年数等に関する省令 第三条第一項（中古資産の耐用年数等） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-1 (e-Gov law ID 340M50000040015) --- ## 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-20261106T173921-048, 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-20261106T173921-048, 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