# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十八条 (Article 28)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第二十八条 (Article 28)（償却の方法の選定の単位） — address `art-28`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-28
- Every provision below carries its address and both URLs 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.

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### 第二十八条（償却の方法の選定の単位） — Unit for Selection of the Method of Depreciation
<sup>caption: machine translation, not official</sup>
<sup>art-28 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28 · https://japanlaw.org/l/340M50000040011/art-28</sup>

      **第一項**  令第百二十三条第一項（減価償却資産の償却の方法の選定）に規定する財務省令で定める区分は、次の各号に掲げる減価償却資産の区分に応じ当該各号に定める種類の区分とする。
      <sup>art-28/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28/par-1 · https://japanlaw.org/l/340M50000040011/art-28/par-1</sup>
      The categories specified by Ministry of Finance Order as prescribed in Article 123, paragraph (1) (Selection of the Method of Depreciation of Depreciable Assets) of the Order are the categories of types specified in each of the following items according to the category of Depreciable Asset listed in those items.
      <sup>machine translation, not official</sup>

        **一**  機械及び装置以外の減価償却資産のうち減価償却資産の耐用年数等に関する省令（昭和四十年大蔵省令第十五号。以下この条から第三十三条まで（種類等を同じくする減価償却資産の償却費）において「耐用年数省令」という。）別表第一（機械及び装置以外の有形減価償却資産の耐用年数表）の適用を受けるもの　同表に規定する種類
        <sup>art-28/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-28/par-1/item-1</sup>
        among Depreciable Assets other than machinery and equipment, those to which Appended Table I (Table of Useful Lives of Tangible Depreciable Assets Other Than Machinery and Equipment) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets (Ministry of Finance Order No. 15 of 1965; hereinafter referred to as the "Useful Life Order" in this Article through Article 33 (Depreciation Allowance for Depreciable Assets of the Same Type, etc.)) applies: the types prescribed in that table;
        <sup>machine translation, not official</sup>

        **二**  機械及び装置のうち耐用年数省令別表第二（機械及び装置の耐用年数表）の適用を受けるもの　同表に規定する設備の種類
        <sup>art-28/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-28/par-1/item-2</sup>
        among machinery and equipment, those to which Appended Table II (Table of Useful Lives of Machinery and Equipment) of the Useful Life Order applies: the types of equipment prescribed in that table;
        <sup>machine translation, not official</sup>

        **三**  耐用年数省令第二条第一号（特殊の減価償却資産の耐用年数）に規定する汚水処理又はばい煙処理の用に供されている減価償却資産のうち耐用年数省令別表第五（公害防止用減価償却資産の耐用年数表）の適用を受けるもの　同表に規定する種類
        <sup>art-28/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-28/par-1/item-3</sup>
        among Depreciable Assets used for wastewater treatment or smoke and soot treatment prescribed in Article 2, item (i) (Useful Lives of Special Depreciable Assets) of the Useful Life Order, those to which Appended Table V (Table of Useful Lives of Depreciable Assets for Pollution Prevention) of the Useful Life Order applies: the types prescribed in that table;
        <sup>machine translation, not official</sup>

        **四**  耐用年数省令第二条第二号に規定する開発研究の用に供されている減価償却資産のうち耐用年数省令別表第六（開発研究用減価償却資産の耐用年数表）の適用を受けるもの　同表に規定する種類
        <sup>art-28/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-28/par-1/item-4</sup>
        among Depreciable Assets used for development research prescribed in Article 2, item (ii) of the Useful Life Order, those to which Appended Table VI (Table of Useful Lives of Depreciable Assets for Development Research) of the Useful Life Order applies: the types prescribed in that table;
        <sup>machine translation, not official</sup>

        **五**  坑道、令第六条第八号イ（減価償却資産の範囲）に掲げる鉱業権（次号に掲げるものを除く。）及び貯留権　当該坑道、鉱業権及び貯留権に係る耐用年数省令別表第二に規定する設備の種類
        <sup>art-28/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-28/par-1/item-5</sup>
        mine shafts, mining rights listed in Article 6, item (viii), (a) (Scope of Depreciable Assets) of the Order (excluding those listed in the following item), and storage rights: the types of equipment prescribed in Appended Table II of the Useful Life Order that relate to those mine shafts, mining rights and storage rights;
        <sup>machine translation, not official</sup>

        **六**  試掘権　当該試掘権に係る耐用年数省令別表第二に規定する設備の種類
        <sup>art-28/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-28/par-1/item-6</sup>
        test-drilling rights: the type of equipment prescribed in Appended Table II of the Useful Life Order that relates to those test-drilling rights.
        <sup>machine translation, not official</sup>

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## Cites
- art-28/par-1: 令第百二十三条第一項 → e-Gov law 340CO0000000096, 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — not held in this collection
- art-28/par-1/item-1: この条 → 所得税法施行規則 第二十八条 (Article 28), art-28 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28 · https://japanlaw.org/l/340M50000040011/art-28
- art-28/par-1/item-1: 第三十三条 → 所得税法施行規則 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-33 · https://japanlaw.org/l/340M50000040011/art-33
- art-28/par-1/item-5: 令第六条第八号 → e-Gov law 340CO0000000096, 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — not held in this collection
- art-28/par-1/item-5: 次号 → 所得税法施行規則 第二十八条第一項第六号 (Article 28, paragraph (1), item (vi)), art-28/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-28/par-1/item-6

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 第二十八条第一項第一号（償却の方法の選定の単位） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-28/par-1/item-1
- 所得税法施行規則 第二十八条第一項第五号（償却の方法の選定の単位） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-28/par-1/item-5
- 所得税法施行規則 附則第四条第一項（減価償却資産の償却の方法の選定の単位に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-1
- 所得税法施行規則 附則第四条第五項第二号（減価償却資産の償却の方法の選定の単位に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-5/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-5/item-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-018, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27