# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（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） — address `suppl-4209-24/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4 - 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. --- ### 第四条（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） — Transitional Measures Concerning the Unit for Selecting the Method of Depreciation of Depreciable Assets caption: machine translation, not official suppl-4209-24/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4 **第一項** 新規則第二十八条（償却の方法の選定の単位）の規定は、平成二十一年分以後の所得税について適用し、平成二十年分以前の所得税については、なお従前の例による。 suppl-4209-24/art-4/par-1 · 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 The provisions of Article 28 (Unit for Selecting the Method of Depreciation) of the New Regulation apply to income tax for 2009 and subsequent years, and the provisions then in force continue to govern income tax for 2008 and earlier years. machine translation, not official **第二項** 個人が、平成二十一年分の所得税について、その有する異なる旧区分に属する減価償却資産につき同一の償却の方法を選定している場合（その償却の方法を届け出なかったことにより旧令第百二十五条（減価償却資産の法定償却方法）に規定する償却の方法によるべきこととされている場合を含む。）において、当該異なる旧区分に属する減価償却資産が同一の新区分に属することとなったときは、当該同一の新区分に属することとなった減価償却資産につき当該同一の償却の方法を選定したものとみなす。 suppl-4209-24/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-2 In the case where, with respect to income tax for 2009, an individual has selected the same method of depreciation for the Depreciable Assets that the individual holds that belong to different former classifications (including the case where the individual is to follow the method of depreciation prescribed in Article 125 (Statutory Method of Depreciation of Depreciable Assets) of the Former Order because the individual did not notify the method of depreciation), when the Depreciable Assets belonging to those different former classifications come to belong to the same new classification, the individual is deemed to have selected that same method of depreciation for the Depreciable Assets that have come to belong to that same new classification. machine translation, not official **第三項** 個人が、平成二十一年分の所得税について、その有する異なる旧区分に属する減価償却資産であって、そのよるべき償却の方法として異なる償却の方法を選定しているもの（その償却の方法を届け出なかったことにより旧令第百二十五条に規定する償却の方法によるべきこととされているものを含む。）が同一の新区分に属することとなった場合において、平成二十一年分の所得税に係る確定申告期限までに、次に掲げ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-4209-24/art-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-3 In the case where, with respect to income tax for 2009, Depreciable Assets of an individual that belong to different former classifications and for which different depreciation methods have been selected as the methods to be followed (including those that are to follow the depreciation method prescribed in Article 125 of the Former Order because the depreciation method was not notified) come to belong to the same new classification, if the individual submits to the competent district director with jurisdiction over the place for tax payment, by the deadline for filing the Tax Return for income tax for 2009, a written notification stating the following matters, that written notification is deemed to be the written application under Article 124, paragraph (2) (Procedures for Changing the Depreciation Method for Depreciable Assets) of the New Order, and the submission of that written notification is deemed to constitute the approval under paragraph (1) of that Article. machine translation, not official **一** 当該届出書を提出する者の氏名及び住所（国内に住所がない場合には、居所） suppl-4209-24/art-4/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-3/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-3/item-1 The name and domicile of the person submitting the written notification (residence, if the person has no domicile in Japan) machine translation, not official **二** その償却の方法を変更しようとする減価償却資産の種類及び構造若しくは用途、細目又は設備の種類の区分（二以上の事業所又は船舶を有する個人で事業所又は船舶ごとに償却の方法を選定していないものが事業所又は船舶ごとに償却の方法を選定しようとする場合には、事業所又は船舶ごとのこれらの区分） suppl-4209-24/art-4/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-3/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-3/item-2 The categories of kind and structure or use, detailed item, or type of equipment of the Depreciable Assets for which the depreciation method is to be changed (in the case where an individual who has two or more places of business or vessels and who has not selected a depreciation method for each place of business or vessel intends to select a depreciation method for each place of business or vessel, those categories for each place of business or vessel) machine translation, not official **三** 現によっている償却の方法及びその償却の方法を採用した年月日 suppl-4209-24/art-4/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-3/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-3/item-3 The depreciation method currently followed and the date on which that depreciation method was adopted machine translation, not official **四** 採用しようとする新たな償却の方法 suppl-4209-24/art-4/par-3/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-3/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-3/item-4 The new depreciation method to be adopted machine translation, not official **五** その他参考となるべき事項 suppl-4209-24/art-4/par-3/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-3/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-3/item-5 Any other matters for reference. machine translation, not official **第四項** 個人が、平成二十一年分の所得税について、その有する異なる旧区分に属する減価償却資産であって、そのよるべき償却の方法として異なる償却の方法を選定しているもの（その償却の方法を届け出なかったことにより旧令第百二十五条に規定する償却の方法によるべきこととされているものを含む。）が同一の新区分に属することとなった場合において、前項又は新令第百二十四条の規定により償却の方法の変更をしなかったときは、当該新区分に属する減価償却資産につき償却の方法を選定しなかったものとみなして、新令第百二十五条（減価償却資産の法定償却方法）の規定を適用する。 suppl-4209-24/art-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-4 In the case where, with respect to income tax for 2009, Depreciable Assets of an individual that belong to different former classifications and for which different depreciation methods have been selected as the methods to be followed (including those that are to follow the depreciation method prescribed in Article 125 of the Former Order because the depreciation method was not notified) come to belong to the same new classification, if the individual has not changed the depreciation method pursuant to the preceding paragraph or Article 124 of the New Order, Article 125 (Statutory Depreciation Method for Depreciable Assets) of the New Order applies on the deemed basis that no depreciation method has been selected for the Depreciable Assets belonging to that new classification. machine translation, not official **第五項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。 suppl-4209-24/art-4/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-5 In this Article, the meanings of the terms set forth in the following items are as prescribed in those items: machine translation, not official **一** 旧区分　減価償却資産の耐用年数等に関する省令の一部を改正する省令（平成二十年財務省令第三十二号。次号において「耐用年数改正省令」という。）による改正前の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）別表第一、別表第二又は別表第五から別表第八まで（有形減価償却資産の耐用年数表）の規定に基づく改正前の所得税法施行規則（以下「旧規則」という。）第二十八条各号（償却の方法の選定の単位）に定める種類の区分をいい、二以上の事業所又は船舶を有する個人で事業所又は船舶ごとに償却の方法を選定している場合にあっては、事業所又は船舶ごとの当該区分をいう。 suppl-4209-24/art-4/par-5/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-5/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-5/item-1 Former classification: the categories of kinds prescribed in the items of Article 28 (Unit for Selecting the Depreciation Method) of the Regulation for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Regulation") based on the provisions of Appended Table I, Appended Table II, or Appended Table V through Appended Table VIII (Table of Useful Lives of Tangible Depreciable Assets) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets (Ministry of Finance Order No. 15 of 1965) prior to the amendment by the Ministerial Order Partially Amending the Ministerial Order on the Useful Life, etc. of Depreciable Assets (Ministry of Finance Order No. 32 of 2008; hereinafter referred to as the "Useful Life Amendment Order" in the following item), and, in the case where an individual who has two or more places of business or vessels selects a depreciation method for each place of business or vessel, those categories for each place of business or vessel. machine translation, not official **二** 新区分　耐用年数改正省令による改正後の減価償却資産の耐用年数等に関する省令別表第一、別表第二、別表第五又は別表第六（有形減価償却資産の耐用年数表）の規定に基づく新規則第二十八条各号に定める種類の区分をいい、二以上の事業所又は船舶を有する個人で事業所又は船舶ごとに償却の方法を選定しようとする場合にあっては、事業所又は船舶ごとの当該区分をいう。 suppl-4209-24/art-4/par-5/item-2 · 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 New classification: the categories of kinds prescribed in the items of Article 28 of the New Regulation based on the provisions of Appended Table I, Appended Table II, Appended Table V or Appended Table VI (Table of Useful Lives of Tangible Depreciable Assets) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended by the Useful Life Amendment Order, and, in the case where an individual who has two or more places of business or vessels intends to select a depreciation method for each place of business or vessel, those categories for each place of business or vessel. machine translation, not official --- ## Cites - suppl-4209-24/art-4/par-1: 新規則第二十八条 → 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 - suppl-4209-24/art-4/par-4: 前項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4209-24/art-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-3 - suppl-4209-24/art-4/par-5: この条 → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4209-24/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4 - suppl-4209-24/art-4/par-5/item-1: 次号 → 所得税法施行規則 附則第四条第五項第二号 (Supplementary Provisions, Article 4, paragraph (5), item (ii)), suppl-4209-24/art-4/par-5/item-2 — 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 - suppl-4209-24/art-4/par-5/item-2: 新規則第二十八条 → 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 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-2 - 所得税法施行規則 附則第四条第四項（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-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-4 - 所得税法施行規則 附則第四条第五項（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-5 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-5 - 所得税法施行規則 附則第四条第五項第一号（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-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-5/item-1 --- ## 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-20261027T143811-097, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-098, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-098, 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