# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4282-145/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（減価償却資産の償却の方法等に関する経過措置） — address `suppl-4282-145/art-8` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4282-145/art-8 - 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. --- ### 第八条（減価償却資産の償却の方法等に関する経過措置） — Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets caption: machine translation, not official suppl-4282-145/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4282-145/art-8 **第一項** 新令第二編第一章第四節第四款第一目（減価償却資産の償却の方法）の規定は、平成二十八年分以後の所得税について適用し、平成二十七年分以前の所得税については、なお従前の例による。 suppl-4282-145/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4282-145/art-8/par-1 The provisions of Part II, Chapter I, Section 4, Subsection 4, Division 1 (Depreciation Methods for Depreciable Assets) of the New Order apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and earlier years. machine translation, not official **第二項** 個人が、平成二十八年分の所得税について、新令第六条第一号及び第二号（減価償却資産の範囲）に掲げる減価償却資産につき選定した償却の方法（その償却の方法を届け出なかった個人がよるべきこととされている新令第百二十五条（減価償却資産の法定償却方法）に規定する償却の方法を含む。）を変更しようとする場合（二以上の事業所を有する個人で事業所ごとに償却の方法を選定していないものが事業所ごとに償却の方法を選定しようとする場合を含む。）において、同年分の所得税に係る確定申告期限までに、新たな償却の方法、変更しようとする理由その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出したときは、当該届出書をもって新令第百二十四条第二項（減価償却資産の償却の方法の変更手続）の申請書とみなし、当該届出書の提出をもって同条第一項の承認があったものとみなす。 suppl-4282-145/art-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4282-145/art-8/par-2 In the case where an individual seeks to change, with regard to income tax for 2016, the depreciation method selected for the Depreciable Assets listed in Article 6, items (i) and (ii) (Scope of Depreciable Assets) of the New Order (including the depreciation method prescribed in Article 125 (Statutory Depreciation Methods for Depreciable Assets) of the New Order that an individual who did not file a notice of a depreciation method is to follow) (including the case where an individual having two or more offices who has not selected a depreciation method for each office seeks to select a depreciation method for each office), if the individual, by the Filing Deadline for the income tax for that year, submits to the competent district director with jurisdiction over the place for tax payment a written notice stating the new depreciation method, the reason for the intended change and other matters specified by Ministry of Finance Order, that written notice is deemed to be the written application under Article 124, paragraph (2) (Procedures for Changing Depreciation Methods for Depreciable Assets) of the New Order, and the submission of that written notice is deemed to be approval under paragraph (1) of that Article. machine translation, not official **第三項** 個人が平成二十八年一月一日から同年三月三十一日までの期間内に減価償却資産について支出した金額について新令第百二十七条第四項又は第五項（資本的支出の取得価額の特例）の規定により平成二十九年一月一日において新たに取得したものとされる減価償却資産に係る新令第百二十条の二第一項（第一号又は第三号に係る部分に限る。）（減価償却資産の償却の方法）の規定の適用については、当該減価償却資産は、施行日前に取得された資産に該当するものとする。 suppl-4282-145/art-8/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4282-145/art-8/par-3 With regard to the application of Article 120-2, paragraph (1) (limited to the portion pertaining to item (i) or item (iii)) (Depreciation Methods for Depreciable Assets) of the New Order to a Depreciable Asset deemed to be newly acquired on January 1, 2017 pursuant to Article 127, paragraph (4) or (5) (Special Provisions on Acquisition Price of Capital Expenditure) of the New Order in respect of an amount that an individual expended for the Depreciable Asset during the period from January 1, 2016 to March 31, 2016, that Depreciable Asset is to fall under assets acquired before the Effective Date. machine translation, not official --- ## Cites - suppl-4282-145/art-8/par-2: 新令第六条第一号 → 所得税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-1 - suppl-4282-145/art-8/par-2: 第二号 → 所得税法施行令 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-2 - suppl-4282-145/art-8/par-2: 新令第百二十五条 → 所得税法施行令 第百二十五条 (Article 125), art-125 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-125 - suppl-4282-145/art-8/par-2: 新令第百二十四条第二項 → 所得税法施行令 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-124/par-2 - suppl-4282-145/art-8/par-2: 同条第一項 → 所得税法施行令 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-124/par-1 - suppl-4282-145/art-8/par-3: 新令第百二十七条第四項 → 所得税法施行令 第百二十七条第五項 (Article 127, paragraph (5)), art-127/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-127/par-5 - suppl-4282-145/art-8/par-3: 第五項 → 所得税法施行令 第百二十七条第六項 (Article 127, paragraph (6)), art-127/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-127/par-6 - suppl-4282-145/art-8/par-3: 新令第百二十条の二第一項 → 所得税法施行令 第百二十条の二第一項 (Article 120-2, paragraph (1)), art-120-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-1 - suppl-4282-145/art-8/par-3: 第一号 → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-1/item-1 - suppl-4282-145/art-8/par-3: 第三号 → 所得税法施行令 第百二十条の二第一項第三号 (Article 120-2, paragraph (1), item (iii)), art-120-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-1/item-3 --- ## 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-20261106T173921-122, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-130, 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