# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百二十一条 (Article 121)

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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: 第百二十一条 (Article 121)（取替資産に係る償却の方法の特例） — address `art-121`
- 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-121
- 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.
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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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### 第百二十一条（取替資産に係る償却の方法の特例） — Special Provisions on Depreciation Methods for Replacement Assets
<sup>caption: machine translation, not official</sup>
<sup>art-121 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121</sup>

        **第一項**  取替資産の償却費の額の計算については、納税地の所轄税務署長の承認を受けた場合には、その採用している第百二十条第一項第二号又は第百二十条の二第一項第一号若しくは第二号（減価償却資産の償却の方法）に定める償却の方法に代えて、取替法を選定することができる。
        <sup>art-121/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-1</sup>
        For the calculation of the amount of depreciation allowance for replacement assets, if the approval of the competent district director with jurisdiction over the place for tax payment has been obtained, the replacement method may be selected in place of the depreciation method that has been adopted as specified in Article 120, paragraph (1), item (ii) or Article 120-2, paragraph (1), item (i) or (ii) (Depreciation Methods for Depreciable Assets).
        <sup>machine translation, not official</sup>

        **第二項**  前項に規定する取替法とは、次に掲げる金額の合計額を各年分の償却費として償却する方法をいう。
        <sup>art-121/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-2</sup>
        The replacement method prescribed in the preceding paragraph is a method of depreciating, as the depreciation allowance for each year, the sum of the following amounts:
        <sup>machine translation, not official</sup>

          **一**  当該取替資産につきその取得価額（その年以前の各年に係る次号に掲げる新たな資産の取得価額に相当する金額を除くものとし、当該資産が昭和二十七年十二月三十一日以前に取得された資産である場合には、当該資産に係る法第六十一条第三項（昭和二十七年十二月三十一日以前に取得した資産の取得費等）に規定する昭和二十八年一月一日における価額として政令で定めるところにより計算した金額とする。）の百分の五十に達するまで旧定額法、旧定率法、定額法又は定率法のうちその採用している方法により計算した金額
          <sup>art-121/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-2/item-1</sup>
          The amount calculated, for the replacement asset, by the method adopted from among the former straight-line method, the former Declining-balance Method, the straight-line method, and the Declining-balance Method until it reaches 50 percent of its acquisition price (excluding the amount equivalent to the acquisition price of the new asset set forth in the following item for that year and each year preceding it; and where that asset is an asset acquired on or before December 31, 1952, the amount calculated, as provided by Cabinet Order, as the value on January 1, 1953 prescribed in Article 61, paragraph (3) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act for that asset);
          <sup>machine translation, not official</sup>

          **二**  当該取替資産が使用に耐えなくなつたためその年において種類及び品質を同じくするこれに代わる新たな資産と取り替えた場合におけるその新たな資産の取得価額
          <sup>art-121/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-2/item-2</sup>
          The acquisition price of the new asset, in the case where, because the replacement asset has become unfit for use, it has been replaced in that year with a new asset of the same type and quality that takes its place.
          <sup>machine translation, not official</sup>

        **第三項**  前二項に規定する取替資産とは、事業所得を生ずべき事業の用に供される軌条、枕木その他多量に同一の目的のために使用される減価償却資産で、毎年使用に耐えなくなつたこれらの資産の一部がほぼ同数量ずつ取り替えられるもののうち財務省令で定めるものをいう。
        <sup>art-121/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-3</sup>
        The replacement assets prescribed in the preceding two paragraphs are those specified by Ministry of Finance Order from among the Depreciable Assets used in a business that gives rise to business income, such as rails and sleepers, that are used in large quantities for the same purpose and a portion of which becomes unfit for use every year and is replaced in approximately equal quantities.
        <sup>machine translation, not official</sup>

        **第四項**  第一項の承認を受けようとする居住者は、第二項に規定する取替法（次項及び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）において「取替法」という。）を採用しようとする年の三月十五日までに、第一項の規定の適用を受けようとする減価償却資産の種類及び名称、その所在する場所その他財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。
        <sup>art-121/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-4</sup>
        A Resident who intends to obtain the approval under paragraph (1) must submit to the competent district director with jurisdiction over the place for tax payment, by March 15 of the year in which the Resident intends to adopt the replacement method prescribed in paragraph (2) (referred to as the "replacement method" in the following paragraph and Article 132, paragraph (1) (Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put to Business Use in the Middle of the Year)), a written application stating the type and name of the Depreciable Assets to which the Resident intends to have paragraph (1) apply, the place where they are located, and other particulars specified by Ministry of Finance Order.
        <sup>machine translation, not official</sup>

        **第五項**  税務署長は、前項の申請書の提出があつた場合において、その申請に係る減価償却資産の償却費の計算を取替法によつて行う場合にはその居住者の各年分の事業所得の金額の計算が適正に行われ難いと認めるときは、その申請を却下することができる。
        <sup>art-121/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-5</sup>
        If, upon the submission of the written application referred to in the preceding paragraph, a district director finds that it would be difficult to properly calculate the Resident's amount of business income for each year if the calculation of the depreciation allowance for the Depreciable Assets pertaining to the application were made by the replacement method, the district director may reject the application.
        <sup>machine translation, not official</sup>

        **第六項**  税務署長は、第四項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした居住者に対し、書面によりその旨を通知する。
        <sup>art-121/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-6</sup>
        If, upon the submission of the written application referred to in paragraph (4), a district director makes a disposition of approval or rejection of the application, the district director notifies the Resident who made the application to that effect in writing.
        <sup>machine translation, not official</sup>

        **第七項**  第四項の申請書の提出があつた場合において、同項に規定する年の十二月三十一日（その申請書を提出した居住者がその年の中途において死亡し又は出国をした場合には、その死亡又は出国の時）までにその申請につき承認又は却下の処分がなかつたときは、その日又は時においてその承認があつたものとみなす。
        <sup>art-121/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-7</sup>
        If the written application referred to in paragraph (4) has been submitted and no disposition of approval or rejection of the application has been made by December 31 of the year prescribed in that paragraph (if the Resident who submitted the written application dies or becomes Absent From Japan in the middle of that year, by the time of that death or the start of that Absence From Japan), the approval is deemed to have been granted on that day or at that time.
        <sup>machine translation, not official</sup>

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## Cites
- art-121/par-1: 第百二十条第一項第二号 → 所得税法施行令 第百二十条第一項第二号 (Article 120, paragraph (1), item (ii)), art-120/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1/item-2
- art-121/par-1: 第百二十条の二第一項第一号 → 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-121/par-1: 第二号 → 所得税法施行令 第百二十条の二第一項第二号 (Article 120-2, paragraph (1), item (ii)), art-120-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-2
- art-121/par-2: 前項 → 所得税法施行令 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-1
- art-121/par-2/item-1: 次号 → 所得税法施行令 第百二十一条第二項第二号 (Article 121, paragraph (2), item (ii)), art-121/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-2/item-2
- art-121/par-2/item-1: 法第六十一条第三項 → 所得税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/ja/income-tax-act/art-61/par-3 (e-Gov law ID 340AC0000000033)
- art-121/par-3: 前二項 → 所得税法施行令 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-1
- art-121/par-3: 前二項 → 所得税法施行令 第百二十一条第二項 (Article 121, paragraph (2)), art-121/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-2
- art-121/par-4: 第一項 → 所得税法施行令 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-1
- art-121/par-4: 第二項 → 所得税法施行令 第百二十一条第二項 (Article 121, paragraph (2)), art-121/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-2
- art-121/par-4: 次項 → 所得税法施行令 第百二十一条第五項 (Article 121, paragraph (5)), art-121/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-5
- art-121/par-4: 第百三十二条第一項 → 所得税法施行令 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-132/par-1
- art-121/par-5: 前項 → 所得税法施行令 第百二十一条第四項 (Article 121, paragraph (4)), art-121/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-4
- art-121/par-6: 第四項 → 所得税法施行令 第百二十一条第四項 (Article 121, paragraph (4)), art-121/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-4
- art-121/par-7: 第四項 → 所得税法施行令 第百二十一条第四項 (Article 121, paragraph (4)), art-121/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121/par-4

## Cited by

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

- 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 第百二十一条第二項（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-2
- 所得税法施行令 第百二十一条第二項第一号（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-2/item-1
- 所得税法施行令 第百二十一条第三項（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-3
- 所得税法施行令 第百二十一条第四項（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-4
- 所得税法施行令 第百二十一条第五項（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-5
- 所得税法施行令 第百二十一条第六項（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-6
- 所得税法施行令 第百二十一条第七項（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-7
- 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 第百三十二条第一項第一号イ（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/item-1/sub-1
- 所得税法施行規則 第二十四条の二第一項（取替資産の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-24-2/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第二十五条第一項（取替法を採用する場合の承認申請書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-25/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第二十五条第一項第一号（取替法を採用する場合の承認申請書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-25/par-1/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第二十五条第一項第二号（取替法を採用する場合の承認申請書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-25/par-1/item-2 (e-Gov law ID 340M50000040011)
- 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)

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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-20261106T173921-035, 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