# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七条 (Supplementary Provisions, Article 7)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（減価償却資産の償却の方法等に関する経過措置） — address `suppl-4289-15/art-7`
- 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-4289-15/art-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-7
- 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.

---

### 第七条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4289-15/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-7</sup>

**第一項**  改正令附則第八条第二項（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、次に掲げる事項とする。
<sup>suppl-4289-15/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-7/par-1</sup>
The matters specified by Ministry of Finance Order as prescribed in Article 8, paragraph (2) (Transitional Measures Regarding Depreciation Methods, etc. for Depreciable Assets) of the Supplementary Provisions of the Amending Order are the following matters:
<sup>machine translation, not official</sup>

  **一**  改正令附則第八条第二項の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）
  <sup>suppl-4289-15/art-7/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-7/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-7/par-1/item-1</sup>
  the name and domicile (or place of residence, if there is no domicile in Japan) of the person who submits the written notification under Article 8, paragraph (2) of the Supplementary Provisions of the Amending Order;
  <sup>machine translation, not official</sup>

  **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又は細目の区分（二以上の事業所を有する個人で事業所ごとに償却の方法を選定していないものが事業所ごとに償却の方法を選定しようとする場合にあっては、事業所ごとのこれらの区分）
  <sup>suppl-4289-15/art-7/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-7/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-7/par-1/item-2</sup>
  the type and structure or use, or the category by detailed item, of the Depreciable Assets for which the depreciation method is to be changed (in the case where an individual having two or more places of business who has not selected a depreciation method for each place of business intends to select a depreciation method for each place of business, those categories for each place of business).
  <sup>machine translation, not official</sup>

  **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
  <sup>suppl-4289-15/art-7/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-7/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-7/par-1/item-3</sup>
  the depreciation method currently used and the date on which that depreciation method was adopted;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>suppl-4289-15/art-7/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-7/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-7/par-1/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

---

## 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-20261027T143811-115, 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-20261027T143811-115, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-116, 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