# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百二十条の二 (Article 120-2)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第百二十条の二 (Article 120-2) — address `art-120-2`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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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### 第百二十条の二
<sup>art-120-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2</sup>

        **第一項**  平成十九年四月一日以後に取得された減価償却資産（第六号に掲げる減価償却資産にあつては、当該減価償却資産についての所有権移転外リース取引に係る契約が平成二十年四月一日以後に締結されたもの）の償却費の額の計算上選定をすることができる法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）に規定する政令で定める償却の方法は、次の各号に掲げる資産の区分に応じ当該各号に定める方法とする。
        <sup>art-120-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1</sup>
        The depreciation methods specified by Cabinet Order prescribed in Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act that may be selected in calculating the amount of the depreciation allowance for Depreciable Assets acquired on or after April 1, 2007 (for Depreciable Assets set forth in item (vi), those for which the contract pertaining to a lease transaction without transfer of ownership concerning those Depreciable Assets has been concluded on or after April 1, 2008) are the methods specified in the following items for the categories of assets set forth in the respective items.
        <sup>machine translation, not official</sup>

          **一**  第六条第一号及び第二号（減価償却資産の範囲）に掲げる減価償却資産（第三号及び第六号に掲げるものを除く。）　次に掲げる区分に応じそれぞれ次に定める方法
          <sup>art-120-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-1</sup>
          Depreciable Assets set forth in Article 6, items (i) and (ii) (Scope of Depreciable Assets) (excluding those set forth in items (iii) and (vi)): the methods specified in the following for the respective categories set forth below;
          <sup>machine translation, not official</sup>

            **イ**  平成二十八年三月三十一日以前に取得された減価償却資産（建物を除く。）　次に掲げる方法
            <sup>art-120-2/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-1/sub-1</sup>
            Depreciable Assets (excluding buildings) acquired on or before March 31, 2016: the following methods;
            <sup>machine translation, not official</sup>

              **（１）**  定額法（当該減価償却資産の取得価額にその償却費が毎年同一となるように当該資産の耐用年数に応じた償却率（（２）において「定額法償却率」という。）を乗じて計算した金額を各年分の償却費として償却する方法をいう。以下この目及び第三目（減価償却資産の償却費の計算）において同じ。）
              <sup>art-120-2/par-1/item-1/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-1/sub-1/sub2-1</sup>
              The straight-line method (meaning a method of depreciating, as the depreciation allowance for each year, the amount calculated by multiplying the acquisition price of the Depreciable Asset by the depreciation rate corresponding to the useful life of that asset such that the depreciation allowance is the same every year (referred to as the "straight-line depreciation rate" in (2)); the same applies hereinafter in this Division and Division 3 (Calculation of Depreciation Allowances));
              <sup>machine translation, not official</sup>

              **（２）**  定率法（当該減価償却資産の取得価額（第二年目以後の償却の場合にあつては、当該取得価額から既に償却費として各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額を控除した金額）にその償却費が毎年一から定額法償却率に二（平成二十四年三月三十一日以前に取得された減価償却資産にあつては、二・五）を乗じて計算した割合を控除した割合で逓減するように当該資産の耐用年数に応じた償却率を乗じて計算した金額（当該計算した金額が償却保証額に満たない場合には、改定取得価額にその償却費がその後毎年同一となるように当該資産の耐用年数に応じた改定償却率を乗じて計算した金額）を各年分の償却費として償却する方法をいう。以下この目から第三目までにおいて同じ。）
              <sup>art-120-2/par-1/item-1/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-1/sub-1/sub2-2</sup>
              The Declining-balance Method (meaning a method of depreciating, as the depreciation allowance for each year, the amount calculated by multiplying the acquisition price of the Depreciable Asset (in the case of depreciation from the second year on, the amount obtained by deducting from that acquisition price the amount already included as depreciation allowance in necessary expenses in calculating the amount of real property income, the amount of business income, the amount of timber income, or the amount of miscellaneous income for each year) by the depreciation rate corresponding to the useful life of that asset such that the depreciation allowance declines every year at the rate obtained by deducting from one the rate calculated by multiplying the straight-line depreciation rate by two (2.5 for Depreciable Assets acquired on or before March 31, 2012) (or, if the amount so calculated is less than the guaranteed depreciation amount, the amount calculated by multiplying the revised acquisition cost by the revised depreciation rate corresponding to the useful life of that asset such that the depreciation allowance is the same every year thereafter); the same applies hereinafter in this Division through Division 3);
              <sup>machine translation, not official</sup>

            **ロ**  イに掲げる減価償却資産以外の減価償却資産　定額法
            <sup>art-120-2/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-1/sub-2</sup>
            Depreciable Assets other than the Depreciable Assets set forth in (a): the straight-line method;
            <sup>machine translation, not official</sup>

          **二**  第六条第三号から第七号までに掲げる減価償却資産（次号及び第六号に掲げるものを除く。）　次に掲げる方法
          <sup>art-120-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-2</sup>
          Depreciable Assets set forth in Article 6, items (iii) through (vii) (excluding those set forth in the following item and item (vi)): the following methods;
          <sup>machine translation, not official</sup>

            **イ**  定額法
            <sup>art-120-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-2/sub-1</sup>
            The straight-line method;
            <sup>machine translation, not official</sup>

            **ロ**  定率法
            <sup>art-120-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-2/sub-2</sup>
            The Declining-balance Method;
            <sup>machine translation, not official</sup>

          **三**  鉱業用減価償却資産（第五号及び第六号に掲げるものを除く。）　次に掲げる区分に応じそれぞれ次に定める方法
          <sup>art-120-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-3</sup>
          Depreciable Assets for mining (excluding those set forth in items (v) and (vi)): the methods specified in the following for the respective categories set forth below;
          <sup>machine translation, not official</sup>

            **イ**  平成二十八年四月一日以後に取得された第六条第一号及び第二号に掲げる減価償却資産　次に掲げる方法
            <sup>art-120-2/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-3/sub-1</sup>
            Depreciable Assets set forth in Article 6, items (i) and (ii) acquired on or after April 1, 2016: the following methods;
            <sup>machine translation, not official</sup>

              **（１）**  定額法
              <sup>art-120-2/par-1/item-3/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-3/sub-1/sub2-1</sup>
              The straight-line method;
              <sup>machine translation, not official</sup>

              **（２）**  生産高比例法（当該鉱業用減価償却資産の取得価額を当該資産の耐用年数（当該資産の属する鉱区の採掘予定年数がその耐用年数より短い場合には、当該鉱区の採掘予定年数）の期間内における当該資産の属する鉱区の採掘予定数量で除して計算した一定単位当たりの金額に各年における当該鉱区の採掘数量を乗じて計算した金額をその年分の償却費として償却する方法をいう。以下この目及び第三目において同じ。）
              <sup>art-120-2/par-1/item-3/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-3/sub-1/sub2-2</sup>
              The Units-of-production Method (meaning a method of depreciating, as the depreciation allowance for that year, the amount calculated by multiplying the amount per fixed unit, calculated by dividing the acquisition price of the Depreciable Asset for mining by the planned extraction quantity of the mining area to which that asset belongs within the period of the useful life of that asset (if the planned extraction years of the mining area to which that asset belongs are shorter than that useful life, the planned extraction years of that mining area), by the quantity extracted from that mining area in each year; the same applies hereinafter in this Division and Division 3);
              <sup>machine translation, not official</sup>

            **ロ**  イに掲げる減価償却資産以外の減価償却資産　次に掲げる方法
            <sup>art-120-2/par-1/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-3/sub-2</sup>
            Depreciable Assets other than the Depreciable Assets set forth in (a): the following methods;
            <sup>machine translation, not official</sup>

              **（１）**  定額法
              <sup>art-120-2/par-1/item-3/sub-2/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-3/sub-2/sub2-1</sup>
              The straight-line method;
              <sup>machine translation, not official</sup>

              **（２）**  定率法
              <sup>art-120-2/par-1/item-3/sub-2/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-3/sub-2/sub2-2</sup>
              The Declining-balance Method;
              <sup>machine translation, not official</sup>

              **（３）**  生産高比例法
              <sup>art-120-2/par-1/item-3/sub-2/sub2-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-3/sub-2/sub2-3</sup>
              The Units-of-production Method;
              <sup>machine translation, not official</sup>

          **四**  第六条第八号に掲げる無形固定資産（次号及び第六号に掲げるものを除く。）及び同条第九号に掲げる生物　定額法
          <sup>art-120-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-4</sup>
          Intangible Fixed Assets set forth in Article 6, item (viii) (excluding those set forth in the following item and item (vi)) and living organisms set forth in item (ix) of that Article: the straight-line method;
          <sup>machine translation, not official</sup>

          **五**  第六条第八号イに掲げる鉱業権及び貯留権　次に掲げる方法
          <sup>art-120-2/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-5</sup>
          Mining rights and storage rights set forth in Article 6, item (viii), (a): the following methods;
          <sup>machine translation, not official</sup>

            **イ**  定額法
            <sup>art-120-2/par-1/item-5/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-5/sub-1</sup>
            The straight-line method;
            <sup>machine translation, not official</sup>

            **ロ**  生産高等比例法（当該鉱業権又は貯留権の取得価額をこれらの資産の耐用年数（これらの資産の属する鉱区又は貯留区域の採掘予定年数又は注入予定年数がその耐用年数より短い場合には、当該鉱区又は貯留区域の採掘予定年数又は注入予定年数）の期間内におけるこれらの資産の属する鉱区又は貯留区域の採掘予定数量又は注入予定数量で除して計算した一定単位当たりの金額に各年における当該鉱区又は貯留区域の採掘数量又は注入数量を乗じて計算した金額をその年分の償却費として償却する方法をいう。以下この目及び第三目において同じ。）
            <sup>art-120-2/par-1/item-5/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-5/sub-2</sup>
            The units-of-production method, etc. (meaning a method of depreciating, as the depreciation allowance for that year, the amount calculated by multiplying the amount per fixed unit, calculated by dividing the acquisition price of the mining right or storage right by the planned extraction quantity or planned injection quantity of the mining area or storage area to which those assets belong within the period of the useful life of those assets (if the planned extraction years or planned injection years of the mining area or storage area to which those assets belong are shorter than that useful life, the planned extraction years or planned injection years of that mining area or storage area), by the quantity extracted or quantity injected in that mining area or storage area in each year; the same applies hereinafter in this Division and Division 3);
            <sup>machine translation, not official</sup>

          **六**  リース資産　リース期間定額法（当該リース資産の取得価額（当該リース資産についての所有権移転外リース取引に係る契約が令和九年三月三十一日以前に締結されたものの取得価額に残価保証額に相当する金額が含まれている場合には、当該取得価額から当該残価保証額を控除した金額）を当該リース資産のリース期間（当該リース資産がリース期間の中途において法第六十条第一項各号（贈与等により取得した資産の取得費等）に掲げる事由以外の事由により移転を受けたものである場合には、当該移転の日以後の期間に限る。）の月数で除して計算した金額にその年における当該リース期間の月数を乗じて計算した金額を各年分の償却費として償却する方法をいう。第三目において同じ。）
          <sup>art-120-2/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-6</sup>
          Leased assets: the lease period straight-line method (meaning a method of depreciating, as the depreciation allowance for each year, the amount calculated by multiplying the amount calculated by dividing the acquisition price of that leased asset (if the acquisition price of a leased asset for which the contract pertaining to the lease transaction without transfer of ownership was concluded on or before March 31, 2027 includes an amount equivalent to the guaranteed residual value, the amount obtained by deducting that guaranteed residual value from that acquisition price) by the number of months of the lease term of that leased asset (if the transfer of that leased asset was received in the middle of the lease term for a reason other than the grounds set forth in the items of Article 60, paragraph (1) (Acquisition Costs of Assets Acquired as Gifts) of the Act, limited to the period on or after the date of that transfer) by the number of months of that lease term in that year; the same applies in Division 3).
          <sup>machine translation, not official</sup>

        **第二項**  前項及びこの項において、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。
        <sup>art-120-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2</sup>
        In the preceding paragraph and this paragraph, the meanings of the terms set forth in the following items are as prescribed in those items:
        <sup>machine translation, not official</sup>

          **一**  償却保証額　減価償却資産の取得価額に当該資産の耐用年数に応じた保証率を乗じて計算した金額をいう。
          <sup>art-120-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-1</sup>
          Guaranteed depreciation amount: the amount calculated by multiplying the acquisition price of a Depreciable Asset by the guarantee rate corresponding to the useful life of that asset;
          <sup>machine translation, not official</sup>

          **二**  改定取得価額　次に掲げる場合の区分に応じそれぞれ次に定める金額をいう。
          <sup>art-120-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-2</sup>
          Revised acquisition cost: the amount specified in the following for the respective cases set forth below;
          <sup>machine translation, not official</sup>

            **イ**  減価償却資産の前項第一号イ（２）に規定する取得価額に同号イ（２）に規定する耐用年数に応じた償却率を乗じて計算した金額（以下この号において「調整前償却額」という。）が償却保証額に満たない場合（その年の前年における調整前償却額が償却保証額以上である場合に限る。）　当該減価償却資産の当該取得価額
            <sup>art-120-2/par-2/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-2/sub-1</sup>
            In the case where the amount calculated by multiplying the acquisition price prescribed in item (i), (a), (2) of the preceding paragraph of a Depreciable Asset by the depreciation rate corresponding to the useful life prescribed in (a), (2) of that item (hereinafter in this item referred to as the "pre-adjustment depreciation amount") is less than the guaranteed depreciation amount (limited to the case where the pre-adjustment depreciation amount in the year preceding that year is the guaranteed depreciation amount or more): that acquisition price of that Depreciable Asset;
            <sup>machine translation, not official</sup>

            **ロ**  連続する二以上の年において減価償却資産の調整前償却額がいずれも償却保証額に満たない場合　当該連続する二以上の年のうち最も古い年における前項第一号イ（２）に規定する取得価額
            <sup>art-120-2/par-2/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-2/sub-2</sup>
            In the case where the pre-adjustment depreciation amount of a Depreciable Asset is less than the guaranteed depreciation amount in each of two or more consecutive years: the acquisition price prescribed in item (i), (a), (2) of the preceding paragraph in the earliest of those two or more consecutive years;
            <sup>machine translation, not official</sup>

          **三**  鉱業用減価償却資産　前条第二項に規定する鉱業用減価償却資産をいう。
          <sup>art-120-2/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-3</sup>
          Depreciable Assets for mining: the Depreciable Assets for mining prescribed in paragraph (2) of the preceding Article;
          <sup>machine translation, not official</sup>

          **四**  リース資産　所有権移転外リース取引に係る賃借人が取得したものとされる減価償却資産をいう。
          <sup>art-120-2/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-4</sup>
          Leased asset: a Depreciable Asset that is deemed to have been acquired by the lessee pertaining to a lease transaction without transfer of ownership;
          <sup>machine translation, not official</sup>

          **五**  所有権移転外リース取引　法第六十七条の二第三項（リース取引に係る所得の金額の計算）に規定するリース取引（以下この号及び第七号において「リース取引」という。）のうち、次のいずれかに該当するもの（これらに準ずるものを含む。）以外のものをいう。
          <sup>art-120-2/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-5</sup>
          Lease transaction without transfer of ownership: a lease transaction prescribed in Article 67-2, paragraph (3) (Calculating Amounts of Income from Lease Arrangements) of the Act (hereinafter in this item and item (vii) referred to as a "lease transaction") other than one that falls under any of the following (including those equivalent to these);
          <sup>machine translation, not official</sup>

            **イ**  リース期間終了の時又はリース期間の中途において、当該リース取引に係る契約において定められている当該リース取引の目的とされている資産（以下この号において「目的資産」という。）が無償又は名目的な対価の額で当該リース取引に係る賃借人に譲渡されるものであること。
            <sup>art-120-2/par-2/item-5/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-5/sub-1</sup>
            That, at the end of the lease term or in the middle of the lease term, the asset that is the subject of that lease transaction as specified in the contract pertaining to that lease transaction (hereinafter in this item referred to as the "subject asset") is to be transferred to the lessee pertaining to that lease transaction free of charge or for a nominal amount of consideration;
            <sup>machine translation, not official</sup>

            **ロ**  当該リース取引に係る賃借人に対しリース期間終了の時又はリース期間の中途において目的資産を買い取る権利が与えられており、かつ、当該権利が目的資産を著しく有利な価額で買い取るものであることその他の事情により当該権利が行使されることが確実であると見込まれるものであること。
            <sup>art-120-2/par-2/item-5/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-5/sub-2</sup>
            That the lessee pertaining to that lease transaction is given a right to purchase the subject asset at the end of the lease term or in the middle of the lease term, and that right is expected with certainty to be exercised because the right is to purchase the subject asset at a significantly advantageous price or for other circumstances;
            <sup>machine translation, not official</sup>

            **ハ**  目的資産の種類、用途、設置の状況等に照らし、当該目的資産がその使用可能期間中当該リース取引に係る賃借人によつてのみ使用されると見込まれるものであること又は当該目的資産の識別が困難であると認められるものであること。
            <sup>art-120-2/par-2/item-5/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-5/sub-3</sup>
            That, in light of the type, use, installation status, etc. of the subject asset, the subject asset is expected to be used during its usable period only by the lessee pertaining to that lease transaction, or the subject asset is found to be difficult to identify;
            <sup>machine translation, not official</sup>

            **ニ**  リース期間が目的資産の第百二十九条（減価償却資産の耐用年数、償却率等）に規定する財務省令で定める耐用年数に比して相当短いもの（当該リース取引に係る賃借人の所得税の負担を著しく軽減することになると認められるものに限る。）であること。
            <sup>art-120-2/par-2/item-5/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-5/sub-4</sup>
            That the lease term is considerably shorter than the useful life of the subject asset specified by Ministry of Finance Order prescribed in Article 129 (Useful Life, Depreciation Rates, etc. of Depreciable Assets) (limited to a case found to significantly reduce the income tax burden of the lessee pertaining to that lease transaction);
            <sup>machine translation, not official</sup>

          **六**  残価保証額　リース期間終了の時にリース資産の処分価額が所有権移転外リース取引に係る契約において定められている保証額に満たない場合にその満たない部分の金額を当該所有権移転外リース取引に係る賃借人がその賃貸人に支払うこととされている場合における当該保証額をいう。
          <sup>art-120-2/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-6</sup>
          Guaranteed residual value: the guaranteed amount specified in the contract pertaining to a lease transaction without transfer of ownership, in the case where, if the disposal value of the leased asset at the end of the lease term is less than that guaranteed amount, the lessee pertaining to that lease transaction without transfer of ownership is to pay the amount of the shortfall to the lessor;
          <sup>machine translation, not official</sup>

          **七**  リース期間　リース取引に係る契約において定められているリース資産の賃貸借の期間をいう。
          <sup>art-120-2/par-2/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-7</sup>
          Lease term: the period of the lease of the leased asset specified in the contract pertaining to a lease transaction.
          <sup>machine translation, not official</sup>

        **第三項**  第一項第六号の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
        <sup>art-120-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-3</sup>
        The number of months in paragraph (1), item (vi) is to be calculated according to the calendar, and if a fraction of less than one month arises, it is counted as one month.
        <sup>machine translation, not official</sup>

---

## Cites
- art-120-2/par-1: 第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-6
- art-120-2/par-1: 法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033)
- art-120-2/par-1/item-1: 第六条第一号 → 所得税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-1
- art-120-2/par-1/item-1: 第二号 → 所得税法施行令 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-2
- art-120-2/par-1/item-1: 第三号 → 所得税法施行令 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-3
- art-120-2/par-1/item-1: 第六号 → 所得税法施行令 第六条第一項第六号 (Article 6, paragraph (1), item (vi)), art-6/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-6
- art-120-2/par-1/item-2: 第六条第三号から第七号まで → 所得税法施行令 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-3
- art-120-2/par-1/item-2: 第六条第三号から第七号まで → 所得税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-4
- art-120-2/par-1/item-2: 第六条第三号から第七号まで → 所得税法施行令 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-5
- art-120-2/par-1/item-2: 第六条第三号から第七号まで → 所得税法施行令 第六条第一項第六号 (Article 6, paragraph (1), item (vi)), art-6/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-6
- art-120-2/par-1/item-2: 第六条第三号から第七号まで → 所得税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-7
- art-120-2/par-1/item-2: 次号 → 所得税法施行令 第百二十条の二第一項第三号 (Article 120-2, paragraph (1), item (iii)), art-120-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-3
- art-120-2/par-1/item-2: 第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-6
- art-120-2/par-1/item-3: 第五号 → 所得税法施行令 第百二十条の二第一項第五号 (Article 120-2, paragraph (1), item (v)), art-120-2/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-5
- art-120-2/par-1/item-3: 第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-6
- art-120-2/par-1/item-3/sub-1: 第六条第一号 → 所得税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-1
- art-120-2/par-1/item-3/sub-1: 第二号 → 所得税法施行令 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-2
- art-120-2/par-1/item-4: 第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8
- art-120-2/par-1/item-4: 次号 → 所得税法施行令 第百二十条の二第一項第五号 (Article 120-2, paragraph (1), item (v)), art-120-2/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-5
- art-120-2/par-1/item-4: 第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-6
- art-120-2/par-1/item-4: 同条第九号 → 所得税法施行令 第六条第一項第九号 (Article 6, paragraph (1), item (ix)), art-6/par-1/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-9
- art-120-2/par-1/item-5: 第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8
- art-120-2/par-1/item-6: 法第六十条第一項 → 所得税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/income-tax-act/art-60/par-1 (e-Gov law ID 340AC0000000033)
- art-120-2/par-2: 前項 → 所得税法施行令 第百二十条の二第一項 (Article 120-2, paragraph (1)), art-120-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1
- art-120-2/par-2: この項 → 所得税法施行令 第百二十条の二第二項 (Article 120-2, paragraph (2)), art-120-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2
- art-120-2/par-2/item-2/sub-1: 前項第一号 → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-1
- art-120-2/par-2/item-2/sub-1: この号 → 所得税法施行令 第百二十条の二第二項第二号 (Article 120-2, paragraph (2), item (ii)), art-120-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-2
- art-120-2/par-2/item-2/sub-2: 前項第一号 → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-1
- art-120-2/par-2/item-3: 前条第二項 → 所得税法施行令 第百二十条第二項 (Article 120, paragraph (2)), art-120/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-2
- art-120-2/par-2/item-5: 法第六十七条の二第三項 → 所得税法 第六十七条の二第三項 (Article 67-2, paragraph (3)), art-67-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-67-2/par-3 (e-Gov law ID 340AC0000000033)
- art-120-2/par-2/item-5: この号 → 所得税法施行令 第百二十条の二第二項第五号 (Article 120-2, paragraph (2), item (v)), art-120-2/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-5
- art-120-2/par-2/item-5: 第七号 → 所得税法施行令 第百二十条の二第二項第七号 (Article 120-2, paragraph (2), item (vii)), art-120-2/par-2/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-7
- art-120-2/par-2/item-5/sub-1: この号 → 所得税法施行令 第百二十条の二第二項第五号 (Article 120-2, paragraph (2), item (v)), art-120-2/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-5
- art-120-2/par-2/item-5/sub-4: 第百二十九条 → 所得税法施行令 第百二十九条 (Article 129), art-129 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-129
- art-120-2/par-3: 第一項第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-6

## Cited by

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

- 所得税法施行令 第百二十条の二第一項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1
- 所得税法施行令 第百二十条の二第一項第二号 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-2
- 所得税法施行令 第百二十条の二第一項第三号 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-3
- 所得税法施行令 第百二十条の二第一項第四号 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-4
- 所得税法施行令 第百二十条の二第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2
- 所得税法施行令 第百二十条の二第二項第二号イ — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-2/sub-1
- 所得税法施行令 第百二十条の二第二項第二号ロ — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-2/sub-2
- 所得税法施行令 第百二十条の二第二項第五号 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-5
- 所得税法施行令 第百二十条の二第二項第五号イ — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-5/sub-1
- 所得税法施行令 第百二十条の二第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-3
- 所得税法施行令 第百二十条の三第一項（減価償却資産の特別な償却の方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-3/par-1
- 所得税法施行令 第百二十条の三第七項（減価償却資産の特別な償却の方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-3/par-7
- 所得税法施行令 第百二十一条第一項（取替資産に係る償却の方法の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-1
- 所得税法施行令 第百二十一条の二第一項（リース賃貸資産の償却の方法の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121-2/par-1
- 所得税法施行令 第百二十二条第一項（特別な償却率による償却の方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-122/par-1
- 所得税法施行令 第百二十三条第一項（減価償却資産の償却の方法の選定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-1
- 所得税法施行令 第百二十三条第二項（減価償却資産の償却の方法の選定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-2
- 所得税法施行令 第百二十三条第三項（減価償却資産の償却の方法の選定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-3
- 所得税法施行令 第百二十三条第三項第三号（減価償却資産の償却の方法の選定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-3/item-3
- 所得税法施行令 第百二十三条第四項（減価償却資産の償却の方法の選定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-4
- 所得税法施行令 第百二十三条第五項（減価償却資産の償却の方法の選定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-5
- 所得税法施行令 第百二十五条第一項第二号イ（減価償却資産の法定償却方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-125/par-1/item-2/sub-1
- 所得税法施行令 第百二十五条第一項第二号ロ（減価償却資産の法定償却方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-125/par-1/item-2/sub-2
- 所得税法施行令 第百二十五条第一項第二号ハ（減価償却資産の法定償却方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-125/par-1/item-2/sub-3
- 所得税法施行令 第百二十六条第一項（減価償却資産の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1
- 所得税法施行令 第百二十七条第三項（資本的支出の取得価額の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-3
- 所得税法施行令 第百二十九条第一項（減価償却資産の耐用年数、償却率等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-129/par-1
- 所得税法施行令 第百三十条第九項（耐用年数の短縮） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-130/par-9
- 所得税法施行令 第百三十条第十項（耐用年数の短縮） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-130/par-10
- 所得税法施行令 第百三十二条第一項（年の中途で業務の用に供した減価償却資産等の償却費の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-132/par-1
- 所得税法施行令 第百三十四条第一項第二号（減価償却資産の償却累積額による償却費の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-134/par-1/item-2
- 所得税法施行令 第百三十四条第一項第二号ハ（減価償却資産の償却累積額による償却費の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-134/par-1/item-2/sub-3
- 所得税法施行令 第百三十八条第一項（少額の減価償却資産の取得価額の必要経費算入） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-138/par-1
- 所得税法施行令 第百三十九条第一項（一括償却資産の必要経費算入） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-1
- 所得税法施行令 附則第四条第一項（たな卸資産の評価及び減価償却資産の償却に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3532-77/art-4/par-1
- 所得税法施行令 附則第四条第二項（たな卸資産の評価及び減価償却資産の償却に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3532-77/art-4/par-2
- 所得税法施行令 附則第十二条第一項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-12/par-1
- 所得税法施行令 附則第二条第一項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-1
- 所得税法施行令 附則第二条第二項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-2
- 所得税法施行令 附則第二条第三項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-3
- 所得税法施行令 附則第二条第五項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-5
- 所得税法施行令 附則第八条第三項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-8/par-3
- 所得税法施行令 附則第七条第一項（減価償却資産の償却の方法に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-1
- 所得税法施行令 附則第七条第二項（減価償却資産の償却の方法に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-2
- 所得税法施行令 附則第七条第四項（減価償却資産の償却の方法に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-4
- 所得税法施行規則 第三十三条第一項（種類等を同じくする減価償却資産の償却費） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-33/par-1 (e-Gov law ID 340M50000040011)
- 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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-33/par-3 (e-Gov law ID 340M50000040011)
- 減価償却資産の耐用年数等に関する省令 第五条第一項第一号（定額法の償却率並びに定率法の償却率、改定償却率及び保証率） — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-1/item-1 (e-Gov law ID 340M50000040015)
- 減価償却資産の耐用年数等に関する省令 第五条第一項第二号（定額法の償却率並びに定率法の償却率、改定償却率及び保証率） — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-1/item-2 (e-Gov law ID 340M50000040015)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-034, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-034, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-035, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-035, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06