# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-85/art-2. 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: 第二条 (Supplementary Provisions, Article 2)（減価償却資産の償却の方法等に関する経過措置） — address `suppl-4239-85/art-2` - 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-4239-85/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4239-85/art-2 - 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. --- ### 第二条（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-4239-85/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-85/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-85/art-2 **第一項** 所得税法施行令の一部を改正する政令（平成二十三年政令第三百七十八号。以下「改正令」という。）附則第二条第三項第三号（減価償却資産の償却の方法等に関する経過措置）に規定する財務省令で定める事項は、同項に規定する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）その他参考となるべき事項とする。 suppl-4239-85/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-85/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-85/art-2/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 2, paragraph (3), item (iii) (Transitional Measures Concerning Methods of Depreciation of Depreciable Assets, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 378 of 2011; hereinafter referred to as the "Amending Order") are the name and domicile (residence, if the person has no domicile in Japan) of the person submitting the written notification prescribed in that paragraph, and any other matters for reference. machine translation, not official **第二項** 改正後の所得税法施行規則第三十三条第三項（種類等を同じくする減価償却資産の償却費）の規定は、平成二十四年分以後の所得税について適用する。 suppl-4239-85/art-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-85/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-85/art-2/par-2 The provisions of Article 33, paragraph (3) (Depreciation Allowances for Depreciable Assets of the Same Kind, etc.) of the Regulation for Enforcement of the Income Tax Act as amended apply to income tax for 2012 and thereafter. machine translation, not official **第三項** 個人が、その有する減価償却資産について改正令附則第二条第二項の規定の適用を受ける場合には、当該減価償却資産は、平成二十四年三月三十一日以前に取得された資産とみなして、所得税法施行規則第三十三条第三項（種類等を同じくする減価償却資産の償却費）の規定を適用する。 suppl-4239-85/art-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-85/art-2/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4239-85/art-2/par-3 In the case where an individual is subject to the application of Article 2, paragraph (2) of the Supplementary Provisions of the Amending Order with respect to the individual's Depreciable Assets, those Depreciable Assets are deemed to be assets acquired on or before March 31, 2012 for the purpose of applying the provisions of Article 33, paragraph (3) (Depreciation Allowances for Depreciable Assets of the Same Kind, etc.) of the Regulation for Enforcement of the Income Tax Act. machine translation, not official **第四項** 個人が、その有する減価償却資産について改正令附則第二条第三項の規定の適用を受ける場合には、当該減価償却資産は、平成二十四年四月一日以後に取得された資産とみなして、所得税法施行規則第三十三条第三項の規定を適用する。 suppl-4239-85/art-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-85/art-2/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-85/art-2/par-4 In the case where an individual is subject to the application of Article 2, paragraph (3) of the Supplementary Provisions of the Amending Order with respect to the individual's Depreciable Assets, those Depreciable Assets are deemed to be assets acquired on or after April 1, 2012 for the purpose of applying Article 33, paragraph (3) of the Regulation for Enforcement of the Income Tax Act. machine translation, not official **第五項** 改正令附則第二条第五項に規定する新たに取得したものとされる減価償却資産に係る所得税法施行規則第三十三条第三項の規定の適用については、当該減価償却資産は、平成二十四年三月三十一日以前に取得された資産に該当するものとする。 suppl-4239-85/art-2/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-85/art-2/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4239-85/art-2/par-5 With regard to the application of Article 33, paragraph (3) of the Regulation for Enforcement of the Income Tax Act to the Depreciable Assets deemed to have been newly acquired as prescribed in Article 2, paragraph (5) of the Supplementary Provisions of the Amending Order, those Depreciable Assets are to be regarded as assets acquired on or before March 31, 2012. machine translation, not official --- ## Cites - suppl-4239-85/art-2/par-2: 所得税法施行規則第三十三条第三項 → 所得税法施行規則 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-33/par-3 · https://japanlaw.org/l/340M50000040011/art-33/par-3 - suppl-4239-85/art-2/par-3: 所得税法施行規則第三十三条第三項 → 所得税法施行規則 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-33/par-3 · https://japanlaw.org/l/340M50000040011/art-33/par-3 - suppl-4239-85/art-2/par-4: 所得税法施行規則第三十三条第三項 → 所得税法施行規則 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-33/par-3 · https://japanlaw.org/l/340M50000040011/art-33/par-3 - suppl-4239-85/art-2/par-5: 所得税法施行規則第三十三条第三項 → 所得税法施行規則 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-33/par-3 · https://japanlaw.org/l/340M50000040011/art-33/par-3 ## Cited by 1 provision cites 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一号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-85/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-85/art-1/par-1/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-20261027T143811-101, 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-20261027T143811-101, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-102, 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