# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百二十六条 (Article 126)

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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: 第百二十六条 (Article 126)（減価償却資産の取得価額） — address `art-126`
- 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-126
- 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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### 第百二十六条（減価償却資産の取得価額） — Acquisition Price of Depreciable Assets
<sup>caption: machine translation, not official</sup>
<sup>art-126 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126</sup>

        **第一項**  減価償却資産の第百二十条から第百二十二条まで（減価償却資産の償却の方法）に規定する取得価額は、別段の定めがあるものを除き、次の各号に掲げる資産の区分に応じ当該各号に掲げる金額とする。
        <sup>art-126/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1</sup>
        Except as otherwise provided, the acquisition price of Depreciable Assets prescribed in Articles 120 through 122 (Depreciation Methods for Depreciable Assets) is, according to the category of assets set forth in each of the following items, the amount set forth in that item.
        <sup>machine translation, not official</sup>

          **一**  購入した減価償却資産　次に掲げる金額の合計額
          <sup>art-126/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-1</sup>
          Purchased Depreciable Assets: the sum of the following amounts:
          <sup>machine translation, not official</sup>

            **イ**  当該資産の購入の代価（引取運賃、荷役費、運送保険料、購入手数料、関税（関税法第二条第一項第四号の二（定義）に規定する附帯税を除く。）その他当該資産の購入のために要した費用がある場合には、その費用の額を加算した金額）
            <sup>art-126/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-1/sub-1</sup>
            The purchase price of that asset (if there are freight charges for taking delivery, cargo handling charges, transport insurance premiums, purchase commissions, customs duties (excluding the accessory taxes prescribed in Article 2, paragraph (1), item (iv)-2 (Definitions) of the Customs Act), or other expenses required for the purchase of that asset, the amount obtained by adding the amount of those expenses);
            <sup>machine translation, not official</sup>

            **ロ**  当該資産を業務の用に供するために直接要した費用の額
            <sup>art-126/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-1/sub-2</sup>
            The amount of expenses directly required for putting that asset into business use;
            <sup>machine translation, not official</sup>

          **二**  自己の建設、製作又は製造（以下この条において「建設等」という。）に係る減価償却資産　次に掲げる金額の合計額
          <sup>art-126/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-2</sup>
          Depreciable Assets pertaining to the Resident's own construction, manufacture, or production (hereinafter in this Article referred to as "construction, etc."): the sum of the following amounts:
          <sup>machine translation, not official</sup>

            **イ**  当該資産の建設等のために要した原材料費、労務費及び経費の額
            <sup>art-126/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-2/sub-1</sup>
            The amount of raw material costs, labor costs, and expenses required for the construction, etc. of that asset;
            <sup>machine translation, not official</sup>

            **ロ**  当該資産を業務の用に供するために直接要した費用の額
            <sup>art-126/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-2/sub-2</sup>
            The amount of expenses directly required for putting that asset into business use;
            <sup>machine translation, not official</sup>

          **三**  自己が成育させた第六条第九号イ（生物）に掲げる生物（以下この号において「牛馬等」という。）　次に掲げる金額の合計額
          <sup>art-126/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-3</sup>
          Living organisms set forth in Article 6, item (ix), (a) (Living Organisms) that the Resident has raised (hereinafter in this item referred to as "cattle, horses, etc."): the sum of the following amounts:
          <sup>machine translation, not official</sup>

            **イ**  成育させるために取得した牛馬等に係る第一号イ若しくは第五号イに掲げる金額又は種付費及び出産費の額並びに当該取得した牛馬等の成育のために要した飼料費、労務費及び経費の額
            <sup>art-126/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-3/sub-1</sup>
            The amount set forth in item (i), (a) or item (v), (a) pertaining to the cattle, horses, etc. acquired for raising, or the amount of breeding fees and birthing costs, and the amount of feed costs, labor costs, and expenses required for the raising of the acquired cattle, horses, etc.;
            <sup>machine translation, not official</sup>

            **ロ**  成育させた牛馬等を業務の用に供するために直接要した費用の額
            <sup>art-126/par-1/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-3/sub-2</sup>
            The amount of expenses directly required for putting the raised cattle, horses, etc. into business use;
            <sup>machine translation, not official</sup>

          **四**  自己が成熟させた第六条第九号ロ及びハに掲げる生物（以下この号において「果樹等」という。）　次に掲げる金額の合計額
          <sup>art-126/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-4</sup>
          Living organisms set forth in Article 6, item (ix), (b) and (c) that the Resident has matured (hereinafter in this item referred to as "fruit trees, etc."): the sum of the following amounts:
          <sup>machine translation, not official</sup>

            **イ**  成熟させるために取得した果樹等に係る第一号イ若しくは次号イに掲げる金額又は種苗費の額並びに当該取得した果樹等の成熟のために要した肥料費、労務費及び経費の額
            <sup>art-126/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-4/sub-1</sup>
            The amount set forth in item (i), (a) or (a) of the following item pertaining to the fruit trees, etc. acquired for maturing, or the amount of seed and seedling costs, and the amount of fertilizer costs, labor costs, and expenses required for the maturing of the acquired fruit trees, etc.;
            <sup>machine translation, not official</sup>

            **ロ**  成熟させた果樹等を業務の用に供するために直接要した費用の額
            <sup>art-126/par-1/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-4/sub-2</sup>
            The amount of expenses directly required for putting the matured fruit trees, etc. into business use;
            <sup>machine translation, not official</sup>

          **五**  前各号に規定する方法以外の方法により取得した減価償却資産　次に掲げる金額の合計額
          <sup>art-126/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-5</sup>
          Depreciable Assets acquired by a method other than the methods prescribed in the preceding items: the sum of the following amounts:
          <sup>machine translation, not official</sup>

            **イ**  その取得の時における当該資産の取得のために通常要する価額
            <sup>art-126/par-1/item-5/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-5/sub-1</sup>
            The amount normally required for acquiring that asset at the time of its acquisition;
            <sup>machine translation, not official</sup>

            **ロ**  当該資産を業務の用に供するために直接要した費用の額
            <sup>art-126/par-1/item-5/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-5/sub-2</sup>
            The amount of expenses directly required for putting that asset into business use.
            <sup>machine translation, not official</sup>

        **第二項**  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）に掲げる事由により取得した減価償却資産（法第四十条第一項第一号（たな卸資産の贈与等の場合の総収入金額算入）の規定の適用があつたものを除く。）の前項に規定する取得価額は、当該減価償却資産を取得した者が引き続き所有していたものとみなした場合における当該減価償却資産のこの条及び次条第二項の規定による取得価額に相当する金額とする。
        <sup>art-126/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-2</sup>
        The acquisition price, prescribed in the preceding paragraph, of a Depreciable Asset acquired for a reason set forth in the items of Article 60, paragraph (1) (Acquisition Costs of Assets Acquired as Gifts) of the Act (excluding those to which Article 40, paragraph (1), item (i) (Inclusion of Gifts of Inventory in Gross Revenue) of the Act has applied) is the amount equivalent to the acquisition price of that Depreciable Asset under this Article and paragraph (2) of the following Article, on the assumption that the person who acquired that Depreciable Asset had continued to own it.
        <sup>machine translation, not official</sup>

---

## Cites
- art-126/par-1: 第百二十条から第百二十二条まで → 所得税法施行令 第百二十条 (Article 120), art-120 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120
- art-126/par-1: 第百二十条から第百二十二条まで → 所得税法施行令 第百二十条の二 (Article 120-2), art-120-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2
- art-126/par-1: 第百二十条から第百二十二条まで → 所得税法施行令 第百二十条の三 (Article 120-3), art-120-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-3
- art-126/par-1: 第百二十条から第百二十二条まで → 所得税法施行令 第百二十一条 (Article 121), art-121 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121
- art-126/par-1: 第百二十条から第百二十二条まで → 所得税法施行令 第百二十一条の二 (Article 121-2), art-121-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121-2
- art-126/par-1: 第百二十条から第百二十二条まで → 所得税法施行令 第百二十二条 (Article 122), art-122 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-122
- art-126/par-1/item-1/sub-1: 関税法第二条第一項第四号の二 → e-Gov law 329AC0000000061, 第二条第一項第四号の二 (Article 2, paragraph (1), item (iv-2)), art-2/par-1/item-4-2 — not held in this collection
- art-126/par-1/item-2: この条 → 所得税法施行令 第百二十六条 (Article 126), art-126 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126
- art-126/par-1/item-3: 第六条第九号 → 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-126/par-1/item-3: この号 → 所得税法施行令 第百二十六条第一項第三号 (Article 126, paragraph (1), item (iii)), art-126/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-3
- art-126/par-1/item-3/sub-1: 第一号 → 所得税法施行令 第百二十六条第一項第一号 (Article 126, paragraph (1), item (i)), art-126/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-1
- art-126/par-1/item-3/sub-1: 第五号 → 所得税法施行令 第百二十六条第一項第五号 (Article 126, paragraph (1), item (v)), art-126/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-5
- art-126/par-1/item-4: 第六条第九号 → 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-126/par-1/item-4: この号 → 所得税法施行令 第百二十六条第一項第四号 (Article 126, paragraph (1), item (iv)), art-126/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-4
- art-126/par-1/item-4/sub-1: 第一号 → 所得税法施行令 第百二十六条第一項第一号 (Article 126, paragraph (1), item (i)), art-126/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-1
- art-126/par-1/item-4/sub-1: 次号 → 所得税法施行令 第百二十六条第一項第五号 (Article 126, paragraph (1), item (v)), art-126/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-5
- art-126/par-1/item-5: 前各号 → 所得税法施行令 第百二十六条第一項第一号 (Article 126, paragraph (1), item (i)), art-126/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-1
- art-126/par-1/item-5: 前各号 → 所得税法施行令 第百二十六条第一項第二号 (Article 126, paragraph (1), item (ii)), art-126/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-2
- art-126/par-1/item-5: 前各号 → 所得税法施行令 第百二十六条第一項第三号 (Article 126, paragraph (1), item (iii)), art-126/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-3
- art-126/par-1/item-5: 前各号 → 所得税法施行令 第百二十六条第一項第四号 (Article 126, paragraph (1), item (iv)), art-126/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-4
- art-126/par-2: 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-126/par-2: 法第四十条第一項第一号 → 所得税法 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-40/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-126/par-2: 前項 → 所得税法施行令 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1
- art-126/par-2: この条 → 所得税法施行令 第百二十六条 (Article 126), art-126 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126
- art-126/par-2: 次条第二項 → 所得税法施行令 第百二十七条第二項 (Article 127, paragraph (2)), art-127/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-2

## Cited by

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

- 所得税法施行令 第百二十一条の二第三項（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-3
- 所得税法施行令 第百二十六条第一項第二号（減価償却資産の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-2
- 所得税法施行令 第百二十六条第一項第三号（減価償却資産の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-3
- 所得税法施行令 第百二十六条第一項第三号イ（減価償却資産の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-3/sub-1
- 所得税法施行令 第百二十六条第一項第四号（減価償却資産の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-4
- 所得税法施行令 第百二十六条第一項第四号イ（減価償却資産の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-4/sub-1
- 所得税法施行令 第百二十六条第一項第五号（減価償却資産の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-5
- 所得税法施行令 第百二十六条第二項（減価償却資産の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-2
- 所得税法施行令 第百二十七条第一項（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-1
- 所得税法施行令 第百二十七条第二項（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-2
- 所得税法施行令 第百二十七条第五項（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-5
- 所得税法施行令 第百二十七条第六項（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-6
- 所得税法施行令 第百二十八条第一項（昭和二十七年十二月三十一日以前に取得した非事業用資産で業務の用に供されたものの取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-128/par-1
- 所得税法施行令 第百三十五条第一項（非事業用資産を業務の用に供した場合の償却費の計算の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-135/par-1
- 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
- 所得税法施行令 附則第三条第一項（減価償却資産の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144/art-3/par-1
- 所得税法施行規則 第三十二条第一項第二号（耐用年数短縮が届出により認められる資産の更新の場合等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-1/item-2 (e-Gov law ID 340M50000040011)
- 減価償却資産の耐用年数等に関する省令 第六条第一項（残存価額） — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-6/par-1 (e-Gov law ID 340M50000040015)
- 減価償却資産の耐用年数等に関する省令 附則第二項第一号 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10/par-2/item-1 (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-20261106T173921-036, 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-20261106T173921-036, 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