# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十四条の三 (Article 34-3)

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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: 第三十四条の三 (Article 34-3)（一括償却資産の主要な業務として行う貸付けの判定） — address `art-34-3`
- 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-34-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-34-3
- 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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### 第三十四条の三（一括償却資産の主要な業務として行う貸付けの判定） — Determination of Leases Conducted as a Principal Business with Respect to Lump-Sum Depreciable Assets
<sup>caption: machine translation, not official</sup>
<sup>art-34-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-34-3 · https://japanlaw.org/l/340M50000040011/art-34-3</sup>

      **第一項**  前条の規定は、令第百三十九条第一項（一括償却資産の必要経費算入）に規定する主要な業務として行われる貸付けに該当するかどうかの判定について準用する。
      <sup>art-34-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-34-3/par-1 · https://japanlaw.org/l/340M50000040011/art-34-3/par-1</sup>
      The provisions of the preceding Article apply mutatis mutandis to the determination of whether a lease falls under a lease conducted as a principal business as prescribed in Article 139, paragraph (1) (Inclusion of Lump-Sum Depreciable Assets in Necessary Expenses) of the Order.
      <sup>machine translation, not official</sup>

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## Cites
- art-34-3/par-1: 前条 → 所得税法施行規則 第三十四条の二 (Article 34-2), art-34-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-34-2 · https://japanlaw.org/l/340M50000040011/art-34-2
- art-34-3/par-1: 令第百三十九条第一項 → e-Gov law 340CO0000000096, 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — not held in this collection

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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-20261027T143811-020, translated 2026-10-27
- 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