# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百二十四条 (Article 124) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124. 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: 第百二十四条 (Article 124)（減価償却資産の償却の方法の変更手続） — address `art-124` - 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-124 - 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. --- ### 第百二十四条（減価償却資産の償却の方法の変更手続） — Procedures for Changing Depreciation Methods for Depreciable Assets caption: machine translation, not official art-124 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124 **第一項** 居住者は、減価償却資産につき選定した償却の方法（その償却の方法を届け出なかつた者がよるべきこととされている次条に規定する償却の方法を含む。）を変更しようとするとき（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ていないものが事業所又は船舶ごとに償却の方法を選定しようとするときを含む。）は、納税地の所轄税務署長の承認を受けなければならない。 art-124/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-1 When a Resident intends to change the depreciation method chosen for a Depreciable Asset (including the method prescribed in the following Article that a person who did not notify the depreciation method is to use) (including when a Resident who has two or more offices or vessels and has not chosen depreciation methods for each office or vessel intends to choose them for each office or vessel), the Resident must obtain the approval of the competent district director with jurisdiction over the place for tax payment. machine translation, not official **第二項** 前項の承認を受けようとする居住者は、その新たな償却の方法を採用しようとする年の三月十五日までに、その旨、変更しようとする理由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。 art-124/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-2 A Resident who intends to obtain the approval referred to in the preceding paragraph 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 new depreciation method, a written application stating that fact, the reason for the change, and other particulars specified by Ministry of Finance Order. machine translation, not official **第三項** 税務署長は、前項の申請書の提出があつた場合において、その申請書を提出した居住者が現によつている償却の方法を採用してから相当期間を経過していないとき、又は変更しようとする償却の方法によつてはその者の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。 art-124/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-3 Where a written application referred to in the preceding paragraph is submitted, the district director may reject the application if a reasonable period has not elapsed since the Resident who submitted the application adopted the depreciation method currently in use, or if the district director finds that it would be difficult to calculate that Resident's amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income for each year properly under the depreciation method that the Resident intends to change to. machine translation, not official **第四項** 税務署長は、第二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。 art-124/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-4 Where the written application referred to in paragraph (2) is submitted, and the district director makes a disposition of approval or rejection of the application, the district director is to notify the Resident who made the application to that effect in writing. machine translation, not official **第五項** 第二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。 art-124/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-5 Where a written application referred to in paragraph (2) is submitted, if no disposition of approval or rejection has been made on the application by December 31 of the year prescribed in that paragraph (where the Resident who submitted the application died or made an Absence From Japan in the course of that year, by the time of that death or Absence From Japan), the approval is deemed to have been given on that date or at that time. machine translation, not official --- ## Cites - art-124/par-1: 次条 → 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-124/par-2: 前項 → 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-124/par-3: 前項 → 所得税法施行令 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-2 - art-124/par-4: 第二項 → 所得税法施行令 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-2 - art-124/par-5: 第二項 → 所得税法施行令 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-2 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 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 第百二十四条第二項（減価償却資産の償却の方法の変更手続） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-2 - 所得税法施行令 第百二十四条第三項（減価償却資産の償却の方法の変更手続） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-3 - 所得税法施行令 第百二十四条第四項（減価償却資産の償却の方法の変更手続） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-4 - 所得税法施行令 第百二十四条第五項（減価償却資産の償却の方法の変更手続） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-5 - 所得税法施行令 附則第四条第一項（減価償却資産の償却の方法の選定に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-4/par-1 - 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の選定に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3482-53/art-7/par-1 - 所得税法施行令 附則第十二条第三項（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-4192-82/art-12/par-3 - 所得税法施行令 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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-8/par-2 - 所得税法施行規則 第二十九条第一項（減価償却資産の償却の方法の変更申請書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-29/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第二十九条第一項第一号（減価償却資産の償却の方法の変更申請書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-29/par-1/item-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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-029, 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