# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百二十二条 (Article 122)

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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: 第百二十二条 (Article 122)（特別な償却率による償却の方法） — address `art-122`
- 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-122
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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They are never merged and never substituted for one another.

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### 第百二十二条（特別な償却率による償却の方法） — Depreciation Methods Using Special Depreciation Rates
<sup>caption: machine translation, not official</sup>
<sup>art-122 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-122</sup>

        **第一項**  減価償却資産（第百二十条の二第一項第六号（減価償却資産の償却の方法）に掲げるリース資産を除く。）のうち、漁網、活字に常用されている金属その他財務省令で定めるものの償却費の額の計算については、その採用している第百二十条第一項（減価償却資産の償却の方法）又は第百二十条の二第一項に規定する償却の方法に代えて、当該資産の取得価額に当該資産につき納税地の所轄国税局長の認定を受けた償却率を乗じて計算した金額を各年分の償却費の額として償却する方法を選定することができる。
        <sup>art-122/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-122/par-1</sup>
        With regard to the calculation of the amount of depreciation allowance for those Depreciable Assets (excluding leased assets set out in Article 120-2, paragraph (1), item (vi) (Depreciation Methods for Depreciable Assets)) that are fishing nets, metals commonly used for type, or other assets specified by Ministry of Finance Order, a Resident may choose, in place of the depreciation method prescribed in Article 120, paragraph (1) (Depreciation Methods for Depreciable Assets) or Article 120-2, paragraph (1) that the Resident has adopted, a method of depreciating by treating the amount calculated by multiplying the acquisition price of the asset by a depreciation rate certified for that asset by the competent regional commissioner with jurisdiction over the place for tax payment as the amount of depreciation allowance for each year.
        <sup>machine translation, not official</sup>

        **第二項**  前項の認定を受けようとする居住者は、同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に当該認定に係る償却率の算定の基礎となるべき事項を記載した書類を添付し、納税地の所轄税務署長を経由して、これを納税地の所轄国税局長に提出しなければならない。
        <sup>art-122/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-122/par-2</sup>
        A Resident who intends to obtain the certification referred to in the preceding paragraph must submit to the competent regional commissioner with jurisdiction over the place for tax payment, through the competent district director with jurisdiction over the place for tax payment, a written application stating the type and name of the Depreciable Asset to which the Resident intends the provisions of that paragraph to apply, the place where it is located, and other particulars specified by Ministry of Finance Order, with attached documents stating the matters that are to form the basis for calculating the depreciation rate pertaining to that certification.
        <sup>machine translation, not official</sup>

        **第三項**  国税局長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、その申請に係る減価償却資産の償却率を認定するものとする。
        <sup>art-122/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-122/par-3</sup>
        When a written application referred to in the preceding paragraph is submitted, the regional commissioner is to examine it without delay and certify the depreciation rate of the Depreciable Asset pertaining to the application.
        <sup>machine translation, not official</sup>

        **第四項**  国税局長は、第一項の認定をした後、その認定に係る償却率により同項の減価償却資産の償却費の額の計算をすることを不適当とする特別の事由が生じたと認める場合には、その償却率を変更することができる。
        <sup>art-122/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-122/par-4</sup>
        Where, after giving the certification referred to in paragraph (1), the regional commissioner finds that special grounds have arisen that make it inappropriate to calculate the amount of depreciation allowance for the Depreciable Asset referred to in that paragraph using the depreciation rate pertaining to that certification, the regional commissioner may change that depreciation rate.
        <sup>machine translation, not official</sup>

        **第五項**  国税局長は、前二項の処分をするときは、その認定に係る居住者に対し、書面によりその旨を通知する。
        <sup>art-122/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-122/par-5</sup>
        When making a disposition under the preceding two paragraphs, the regional commissioner is to notify the Resident pertaining to that certification to that effect in writing.
        <sup>machine translation, not official</sup>

        **第六項**  第三項又は第四項の処分があつた場合には、その処分のあつた日の属する年分以後の各年分の不動産所得の金額、事業所得の金額又は雑所得の金額を計算する場合のその処分に係る減価償却資産の償却費の額の計算についてその処分の効果が生ずるものとする。
        <sup>art-122/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-122/par-6</sup>
        Where a disposition under paragraph (3) or (4) has been made, the effect of that disposition is to arise in the calculation of the amount of depreciation allowance for the Depreciable Asset pertaining to that disposition when calculating the amount of real property income, amount of business income, or amount of miscellaneous income for each year on or after the year that includes the date of that disposition.
        <sup>machine translation, not official</sup>

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## Cites
- art-122/par-1: 第百二十条の二第一項第六号 → 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
- art-122/par-1: 第百二十条第一項 → 所得税法施行令 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1
- art-122/par-1: 第百二十条の二第一項 → 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-122/par-2: 前項 → 所得税法施行令 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-122/par-1
- art-122/par-3: 前項 → 所得税法施行令 第百二十二条第二項 (Article 122, paragraph (2)), art-122/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-122/par-2
- art-122/par-4: 第一項 → 所得税法施行令 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-122/par-1
- art-122/par-5: 前二項 → 所得税法施行令 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-122/par-3
- art-122/par-5: 前二項 → 所得税法施行令 第百二十二条第四項 (Article 122, paragraph (4)), art-122/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-122/par-4
- art-122/par-6: 第三項 → 所得税法施行令 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-122/par-3
- art-122/par-6: 第四項 → 所得税法施行令 第百二十二条第四項 (Article 122, paragraph (4)), art-122/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-122/par-4

## Cited by

14 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 第百二十二条第二項（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-2
- 所得税法施行令 第百二十二条第三項（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-3
- 所得税法施行令 第百二十二条第四項（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-4
- 所得税法施行令 第百二十二条第五項（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-5
- 所得税法施行令 第百二十二条第六項（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-6
- 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 附則第五条第一項（減価償却資産の償却に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3422-105/art-5/par-1
- 所得税法施行令 附則第五条第二項（減価償却資産の償却に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3422-105/art-5/par-2
- 所得税法施行規則 第二十六条第一項（特別な償却率によることができる減価償却資産の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-26/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第二十七条第一項（特別な償却率の認定申請書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-27/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第二十七条第一項第一号（特別な償却率の認定申請書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-27/par-1/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第二十七条第一項第二号（特別な償却率の認定申請書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-27/par-1/item-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第二十七条第一項第三号（特別な償却率の認定申請書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-27/par-1/item-3 (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-20261106T163957-045, 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