# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十一条 (Article 31)

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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: 第三十一条 (Article 31)（耐用年数短縮の承認申請書の記載事項） — address `art-31`
- 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-31
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-31
- 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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### 第三十一条（耐用年数短縮の承認申請書の記載事項） — Matters to Be Stated in a Written Application for Approval of Shortened Useful Life
<sup>caption: machine translation, not official</sup>
<sup>art-31 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-31 · https://japanlaw.org/l/340M50000040011/art-31</sup>

      **第一項**  令第百三十条第二項（耐用年数の短縮）に規定する財務省令で定める事項は、次に掲げる事項とする。
      <sup>art-31/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-31/par-1 · https://japanlaw.org/l/340M50000040011/art-31/par-1</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 130, paragraph (2) (Shortening of Useful Life) of the Order are the following matters.
      <sup>machine translation, not official</sup>

        **一**  令第百三十条第二項に規定する申請書を提出する者の氏名及び住所
        <sup>art-31/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-31/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-31/par-1/item-1</sup>
        the name and domicile of the person who submits the written application prescribed in Article 130, paragraph (2) of the Order;
        <sup>machine translation, not official</sup>

        **二**  令第百三十条第一項の規定の適用を受けようとする減価償却資産に係る耐用年数省令に定める耐用年数
        <sup>art-31/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-31/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-31/par-1/item-2</sup>
        the useful life specified in the Useful Life Order for the Depreciable Asset to which the person intends to have Article 130, paragraph (1) of the Order applied;
        <sup>machine translation, not official</sup>

        **三**  承認を受けようとする償却費の額の計算の基礎となる令第百三十条第一項に規定する未経過使用可能期間の算定の基礎
        <sup>art-31/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-31/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-31/par-1/item-3</sup>
        the basis for calculating the remaining usable period prescribed in Article 130, paragraph (1) of the Order, which forms the basis for calculating the amount of the depreciation allowance for which approval is sought;
        <sup>machine translation, not official</sup>

        **四**  令第百三十条第一項第一号から第五号まで及び前条各号に掲げる事由のいずれに該当するかの別
        <sup>art-31/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-31/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-31/par-1/item-4</sup>
        which of the grounds listed in Article 130, paragraph (1), items (i) to (v) of the Order and in the items of the preceding Article applies;
        <sup>machine translation, not official</sup>

        **五**  第二号の減価償却資産の使用可能期間が同号に規定する耐用年数に比して著しく短い事由及びその事実
        <sup>art-31/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-31/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-31/par-1/item-5</sup>
        the grounds for, and the fact of, the usable period of the Depreciable Asset referred to in item (ii) being markedly shorter than the useful life prescribed in that item;
        <sup>machine translation, not official</sup>

        **六**  その他参考となるべき事項
        <sup>art-31/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-31/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-31/par-1/item-6</sup>
        any other matters for reference.
        <sup>machine translation, not official</sup>

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## Cites
- art-31/par-1: 令第百三十条第二項 → e-Gov law 340CO0000000096, 第百三十条第二項 (Article 130, paragraph (2)), art-130/par-2 — not held in this collection
- art-31/par-1/item-1: 令第百三十条第二項 → e-Gov law 340CO0000000096, 第百三十条第二項 (Article 130, paragraph (2)), art-130/par-2 — not held in this collection
- art-31/par-1/item-2: 令第百三十条第一項 → e-Gov law 340CO0000000096, 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — not held in this collection
- art-31/par-1/item-3: 令第百三十条第一項 → e-Gov law 340CO0000000096, 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — not held in this collection
- art-31/par-1/item-4: 令第百三十条第一項第一号から第五号まで → e-Gov law 340CO0000000096, 第百三十条第一項第一号 (Article 130, paragraph (1), item (i)), art-130/par-1/item-1 — not held in this collection
- art-31/par-1/item-4: 前条 → 所得税法施行規則 第三十条 (Article 30), art-30 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-30 · https://japanlaw.org/l/340M50000040011/art-30
- art-31/par-1/item-5: 第二号 → 所得税法施行規則 第三十一条第一項第二号 (Article 31, paragraph (1), item (ii)), art-31/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-31/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-31/par-1/item-2

## Cited by

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

- 所得税法施行規則 第三十一条第一項第五号（耐用年数短縮の承認申請書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-31/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-31/par-1/item-5
- 所得税法施行規則 附則第十九条第一項（耐用年数短縮の承認申請書の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-19/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-19/par-1
- 所得税法施行規則 附則第六条第一項（特別な評価の方法の承認申請書の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-6/par-1

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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-20261027T143811-019, 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