# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百二十三条 (Article 123) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123. 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: 第百二十三条 (Article 123)（減価償却資産の償却の方法の選定） — address `art-123` - 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-123 - e-Gov law ID: 340CO0000000096 — never renamed. 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They are never merged and never substituted for one another. --- ### 第百二十三条（減価償却資産の償却の方法の選定） — Choice of Depreciation Methods for Depreciable Assets caption: machine translation, not official art-123 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123 **第一項** 第百二十条第一項又は第百二十条の二第一項（減価償却資産の償却の方法）に規定する減価償却資産の償却の方法は、第百二十条第一項各号又は第百二十条の二第一項各号に掲げる減価償却資産ごとに、かつ、第百二十条第一項第一号イ、第二号、第三号及び第五号並びに第百二十条の二第一項第一号イ、第二号、第三号イ、同号ロ及び第五号に掲げる減価償却資産については設備の種類その他の財務省令で定める区分ごとに選定しなければならない。この場合において、二以上の事業所又は船舶を有する居住者は、事業所又は船舶ごとに償却の方法を選定することができる。 art-123/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-1 The depreciation method for Depreciable Assets prescribed in Article 120, paragraph (1) or Article 120-2, paragraph (1) (Depreciation Methods for Depreciable Assets) must be chosen for each Depreciable Asset set out in the items of Article 120, paragraph (1) or the items of Article 120-2, paragraph (1), and, for the Depreciable Assets set out in Article 120, paragraph (1), item (i), (a), and items (ii), (iii), and (v), and Article 120-2, paragraph (1), item (i), (a), item (ii), item (iii), (a), item (iii), (b), and item (v), for each category such as type of facilities specified by Ministry of Finance Order. In this case, a Resident who has two or more offices or vessels may choose a depreciation method for each office or vessel. machine translation, not official **第二項** 居住者は、次の各号に掲げる者の区分に応じ当該各号に定める日の属する年分の所得税に係る確定申告期限までに、その有する減価償却資産と同一の区分（前項に規定する区分をいい、二以上の事業所又は船舶を有する居住者で事業所又は船舶ごとに償却の方法を選定しようとする場合にあつては、事業所又は船舶ごとの当該区分をいう。）に属する減価償却資産につき、当該区分ごとに、第百二十条第一項又は第百二十条の二第一項に規定する償却の方法のうちそのよるべき方法を書面により納税地の所轄税務署長に届け出なければならない。ただし、第百二十条第一項第一号ロ、第四号及び第六号並びに第百二十条の二第一項第一号ロ、第四号及び第六号に掲げる減価償却資産については、この限りでない。 art-123/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-2 A Resident must, by the Filing Deadline for income tax for the year that includes the date specified in each of the following items for the category of persons set out in that item, notify in writing the competent district director with jurisdiction over the place for tax payment, for each category, of the method to be used among the depreciation methods prescribed in Article 120, paragraph (1) or Article 120-2, paragraph (1), with respect to Depreciable Assets belonging to the same category as the Depreciable Assets the Resident holds (meaning the category prescribed in the preceding paragraph; for a Resident who has two or more offices or vessels and intends to choose a depreciation method for each office or vessel, meaning that category for each office or vessel); provided, however, that this does not apply to the Depreciable Assets set out in Article 120, paragraph (1), item (i), (b), and items (iv) and (vi), and Article 120-2, paragraph (1), item (i), (b), and items (iv) and (vi). machine translation, not official **一** 新たに不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を開始した居住者　当該業務を開始した日 art-123/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-2/item-1 A Resident who has newly commenced operations that give rise to real property income, business income, timber income, or miscellaneous income: the date on which the Resident commenced those operations; machine translation, not official **二** 前号の業務を開始した後既にそのよるべき償却の方法を選定している減価償却資産（その償却の方法を届け出なかつたことにより第百二十五条（減価償却資産の法定償却方法）に規定する償却の方法によるべきこととされているものを含む。）以外の減価償却資産を取得した居住者　当該資産を取得した日 art-123/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-2/item-2 A Resident who has acquired a Depreciable Asset other than a Depreciable Asset for which the Resident has already chosen the depreciation method to be used after commencing the operations referred to in the preceding item (including one for which the method prescribed in Article 125 (Statutory Depreciation Methods for Depreciable Assets) is to be used because the Resident did not notify the depreciation method): the date on which the Resident acquired that asset; machine translation, not official **三** 新たに事業所を設けた居住者で、当該事業所に属する減価償却資産につき当該減価償却資産と同一の区分（前項に規定する区分をいう。）に属する資産について既に選定している償却の方法と異なる償却の方法を選定しようとするもの又は既に事業所ごとに異なる償却の方法を選定しているもの　新たに事業所を設けた日 art-123/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-2/item-3 A Resident who has newly established an office and who intends to choose, for a Depreciable Asset belonging to that office, a depreciation method different from the method already chosen for assets belonging to the same category as that Depreciable Asset (meaning the category prescribed in the preceding paragraph), or who has already chosen different depreciation methods for each office: the date on which the Resident newly established the office; machine translation, not official **四** 新たに船舶を取得した居住者で、当該船舶につき当該船舶以外の船舶について既に選定している償却の方法と異なる償却の方法を選定しようとするもの又は既に船舶ごとに異なる償却の方法を選定しているもの　新たに船舶を取得した日 art-123/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-2/item-4 A Resident who has newly acquired a vessel and who intends to choose, for that vessel, a depreciation method different from the method already chosen for vessels other than that vessel, or who has already chosen different depreciation methods for each vessel: the date on which the Resident newly acquired the vessel. machine translation, not official **第三項** 平成十九年三月三十一日以前に取得された減価償却資産（以下この項において「旧償却方法適用資産」という。）につき既にそのよるべき償却の方法として旧定額法、旧定率法又は旧生産高比例法を選定している場合（その償却の方法を届け出なかつたことにより第百二十五条に規定する償却の方法によるべきこととされている場合を含むものとし、二以上の事業所又は船舶を有する場合で既に事業所又は船舶ごとに異なる償却の方法を選定している場合を除く。）において、同年四月一日以後に取得された減価償却資産（以下この項において「新償却方法適用資産」という。）で、同年三月三十一日以前に取得されるとしたならば当該旧償却方法適用資産と同一の区分（第一項に規定する区分をいう。）に属するものにつき前項の規定による届出をしていないときは、当該新償却方法適用資産については、当該旧償却方法適用資産につき選定した次の各号に掲げる償却の方法の区分に応じ当該各号に定める償却の方法（第百二十条の二第一項第三号イに掲げる減価償却資産に該当する新償却方法適用資産にあつては、当該旧償却方法適用資産につき選定した第一号又は第三号に掲げる償却の方法の区分に応じそれぞれ第一号又は第三号に定める償却の方法）を選定したものとみなす。ただし、当該新償却方法適用資産と同一の区分（第一項に規定する区分をいう。）に属する他の新償却方法適用資産について、次条第一項の承認を受けている場合は、この限りでない。 art-123/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-3 In the case where, for Depreciable Assets acquired on or before March 31, 2007 (hereinafter in this paragraph referred to as "assets subject to the former depreciation methods"), a Resident has already chosen the former straight-line method, the former declining-balance method, or the former units-of-production method as the method to be used (including the case where the method prescribed in Article 125 is to be used because the Resident did not notify the method, and excluding the case where, the Resident having two or more offices or vessels, the Resident has already chosen different methods for each office or vessel), if the Resident has not made the notification under the preceding paragraph for a Depreciable Asset acquired on or after April 1 of that year (hereinafter in this paragraph referred to as "assets subject to the new depreciation methods") that would, if it had been acquired on or before March 31 of that year, belong to the same category (meaning the category prescribed in paragraph (1)) as those assets subject to the former depreciation methods, the Resident is deemed to have chosen, for those assets subject to the new depreciation methods, the depreciation method specified in each of the following items for the category of depreciation method set out in that item that was chosen for those assets subject to the former depreciation methods (for an asset subject to the new depreciation methods that falls under a Depreciable Asset set out in Article 120-2, paragraph (1), item (iii), (a), the method specified in item (i) or item (iii), respectively, according to whether the method chosen for those assets subject to the former depreciation methods is the one set out in item (i) or item (iii)); provided, however, that this does not apply where approval under paragraph (1) of the following Article has been obtained for another asset subject to the new depreciation methods belonging to the same category (meaning the category prescribed in paragraph (1)) as that asset subject to the new depreciation methods. machine translation, not official **一** 旧定額法　定額法 art-123/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-3/item-1 The former straight-line method: the straight-line method; machine translation, not official **二** 旧定率法　定率法 art-123/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-3/item-2 The former Declining-balance Method: the Declining-balance Method; machine translation, not official **三** 旧生産高比例法　生産高比例法（第百二十条の二第一項第五号に掲げる減価償却資産に該当する新償却方法適用資産にあつては、生産高等比例法） art-123/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-3/item-3 The former Units-of-production Method: the Units-of-production Method (for an asset subject to the new depreciation methods that falls under a Depreciable Asset set out in Article 120-2, paragraph (1), item (v), the Units-of-production Method, etc.). machine translation, not official **第四項** 第百二十条の二第一項第三号に掲げる減価償却資産のうち平成二十八年三月三十一日以前に取得されたもの（以下この項において「旧選定対象資産」という。）につき既にそのよるべき償却の方法として定額法を選定している場合（二以上の事業所又は船舶を有する場合で既に事業所又は船舶ごとに異なる償却の方法を選定している場合を除く。）において、同号イに掲げる減価償却資産（以下この項において「新選定対象資産」という。）で、同日以前に取得されるとしたならば当該旧選定対象資産と同一の区分（第一項に規定する区分をいう。以下この項において同じ。）に属するものにつき第二項の規定による届出をしていないときは、当該新選定対象資産については、定額法を選定したものとみなす。ただし、当該新選定対象資産と同一の区分に属する他の新選定対象資産について、次条第一項の承認を受けている場合は、この限りでない。 art-123/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-4 In the case where, for Depreciable Assets set out in Article 120-2, paragraph (1), item (iii) that were acquired on or before March 31, 2016 (hereinafter in this paragraph referred to as "former assets subject to the choice of method"), a Resident has already chosen the straight-line method as the method to be used (excluding the case where, the Resident having two or more offices or vessels, the Resident has already chosen different methods for each office or vessel), if the Resident has not made the notification under paragraph (2) for a Depreciable Asset set out in (a) of that item (hereinafter in this paragraph referred to as "new assets subject to the choice of method") that would, if it had been acquired on or before that date, belong to the same category (meaning the category prescribed in paragraph (1); the same applies hereinafter in this paragraph) as those former assets subject to the choice of method, the Resident is deemed to have chosen the straight-line method for those new assets subject to the choice of method; provided, however, that this does not apply where approval under paragraph (1) of the following Article has been obtained for another new asset subject to the choice of method belonging to the same category as that new asset subject to the choice of method. machine translation, not official **第五項** 第二項ただし書に規定する減価償却資産については、居住者が当該資産を取得した日において第百二十条第一項第一号ロ、第四号若しくは第六号又は第百二十条の二第一項第一号ロ、第四号若しくは第六号に定める償却の方法を選定したものとみなす。 art-123/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-5 For a Depreciable Asset prescribed in the proviso to paragraph (2), the Resident is deemed to have chosen, on the date on which the Resident acquired that asset, the method specified in Article 120, paragraph (1), item (i), (b), item (iv), or item (vi), or Article 120-2, paragraph (1), item (i), (b), item (iv), or item (vi). machine translation, not official --- ## Cites - art-123/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-123/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-123/par-1: 第百二十条第一項第一号 → 所得税法施行令 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1/item-1 - art-123/par-1: 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-123/par-1: 第三号 → 所得税法施行令 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1/item-3 - art-123/par-1: 第五号 → 所得税法施行令 第百二十条第一項第五号 (Article 120, paragraph (1), item (v)), art-120/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1/item-5 - art-123/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-123/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-123/par-1: 第三号 → 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-123/par-1: 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-123/par-2: 前項 → 所得税法施行令 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-1 - art-123/par-2: 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-123/par-2: 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-123/par-2: 第百二十条第一項第一号 → 所得税法施行令 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1/item-1 - art-123/par-2: 第四号 → 所得税法施行令 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1/item-4 - art-123/par-2: 第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1/item-6 - art-123/par-2: 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-123/par-2: 第四号 → 所得税法施行令 第百二十条の二第一項第四号 (Article 120-2, paragraph (1), item (iv)), art-120-2/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-4 - art-123/par-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-123/par-2/item-2: 前号 → 所得税法施行令 第百二十三条第二項第一号 (Article 123, paragraph (2), item (i)), art-123/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-2/item-1 - art-123/par-2/item-2: 第百二十五条 → 所得税法施行令 第百二十五条 (Article 125), art-125 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-125 - art-123/par-2/item-3: 前項 → 所得税法施行令 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-1 - art-123/par-3: この項 → 所得税法施行令 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-3 - art-123/par-3: 第百二十五条 → 所得税法施行令 第百二十五条 (Article 125), art-125 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-125 - art-123/par-3: 第一項 → 所得税法施行令 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-1 - art-123/par-3: 前項 → 所得税法施行令 第百二十三条第二項 (Article 123, paragraph (2)), art-123/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-2 - art-123/par-3: 第百二十条の二第一項第三号 → 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-123/par-3: 第一号 → 所得税法施行令 第百二十三条第三項第一号 (Article 123, paragraph (3), item (i)), art-123/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-3/item-1 - art-123/par-3: 第三号 → 所得税法施行令 第百二十三条第三項第三号 (Article 123, paragraph (3), item (iii)), art-123/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-3/item-3 - art-123/par-3: 次条第一項 → 所得税法施行令 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-1 - art-123/par-3/item-3: 第百二十条の二第一項第五号 → 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-123/par-4: 第百二十条の二第一項第三号 → 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-123/par-4: この項 → 所得税法施行令 第百二十三条第四項 (Article 123, paragraph (4)), art-123/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-4 - art-123/par-4: 第一項 → 所得税法施行令 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-1 - art-123/par-4: 第二項 → 所得税法施行令 第百二十三条第二項 (Article 123, paragraph (2)), art-123/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-2 - art-123/par-4: 次条第一項 → 所得税法施行令 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-1 - art-123/par-5: 第二項 → 所得税法施行令 第百二十三条第二項 (Article 123, paragraph (2)), art-123/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-123/par-2 - art-123/par-5: 第百二十条第一項第一号 → 所得税法施行令 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1/item-1 - art-123/par-5: 第四号 → 所得税法施行令 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1/item-4 - art-123/par-5: 第六号 → 所得税法施行令 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1/item-6 - art-123/par-5: 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-123/par-5: 第四号 → 所得税法施行令 第百二十条の二第一項第四号 (Article 120-2, paragraph (1), item (iv)), art-120-2/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-4 - art-123/par-5: 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 9 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 第百二十三条第二項第二号（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-2/item-2 - 所得税法施行令 第百二十三条第二項第三号（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-2/item-3 - 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 第二百九十二条第二項（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-2 - 所得税法施行規則 第二十八条第一項（償却の方法の選定の単位） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-28/par-1 (e-Gov law ID 340M50000040011) --- ## 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