# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百二十七条 (Article 127) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127. 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: 第百二十七条 (Article 127)（資本的支出の取得価額の特例） — address `art-127` - 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-127 - 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. --- ### 第百二十七条（資本的支出の取得価額の特例） — Special Provisions on Acquisition Price of Capital Expenditure caption: machine translation, not official art-127 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127 **第一項** 居住者が有する減価償却資産（次条の規定に該当するものを除く。以下この条において同じ。）について支出する金額のうちに第百八十一条（資本的支出）の規定によりその支出する日の属する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上必要経費に算入されなかつた金額がある場合には、当該金額を前条第一項の規定による取得価額として、その有する減価償却資産と種類及び耐用年数を同じくする減価償却資産を新たに取得したものとする。 art-127/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-1 If, among the amounts expended with respect to Depreciable Assets held by a Resident (excluding those falling under the following Article; the same applies hereinafter in this Article), there is an amount that was not included in necessary expenses, pursuant to Article 181 (Capital Expenditure), in calculating the amount of real property income, the amount of business income, the amount of timber income, or the amount of miscellaneous income for the year in which the date of expenditure falls, a Depreciable Asset of the same type and useful life as the Depreciable Asset held is deemed to have been newly acquired, with that amount as the acquisition price under paragraph (1) of the preceding Article. machine translation, not official **第二項** 前項に規定する場合において、同項に規定する居住者が有する減価償却資産についてそのよるべき償却の方法として第百二十条第一項（減価償却資産の償却の方法）に規定する償却の方法を採用しているときは、前項の規定にかかわらず、同項の支出した金額を当該減価償却資産の前条の規定による取得価額に加算することができる。 art-127/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-2 In the case prescribed in the preceding paragraph, if the Resident prescribed in that paragraph has adopted the depreciation method prescribed in Article 120, paragraph (1) (Depreciation Methods for Depreciable Assets) as the depreciation method to be used for the Depreciable Assets held, the amount expended referred to in the preceding paragraph may, notwithstanding the preceding paragraph, be added to the acquisition price of that Depreciable Asset under the provisions of the preceding Article. machine translation, not official **第三項** 第一項に規定する場合において、同項に規定する居住者が有する減価償却資産がリース資産（第百二十条の二第二項第四号（減価償却資産の償却の方法）に規定するリース資産をいう。以下この項において同じ。）であるときは、第一項の規定により新たに取得したものとされる減価償却資産は、リース資産に該当するものとする。この場合においては、当該取得したものとされる減価償却資産の同条第二項第七号に規定するリース期間は、第一項の支出した金額を支出した日から当該居住者が有する減価償却資産に係る同号に規定するリース期間の終了の日までの期間として、同条の規定を適用する。 art-127/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-3 In the case prescribed in paragraph (1), if the Depreciable Asset held by the Resident prescribed in that paragraph is a leased asset (meaning a leased asset prescribed in Article 120-2, paragraph (2), item (iv) (Depreciation Methods for Depreciable Assets); the same applies hereinafter in this paragraph), the Depreciable Asset deemed to have been newly acquired under the provisions of paragraph (1) is deemed to fall under a leased asset. In this case, Article 120-2 is applied by treating the lease term prescribed in paragraph (2), item (vii) of that Article for the Depreciable Asset deemed to have been acquired as the period from the day on which the amount expended referred to in paragraph (1) was expended to the last day of the lease term prescribed in that item for the Depreciable Asset held by that Resident. machine translation, not official **第四項** 第一項に規定する場合において、同項に規定する支出する金額が漁港及び漁場の整備等に関する法律（昭和二十五年法律第百三十七号）第五十七条第三項（漁港水面施設運営権の存続期間）の規定による更新に伴い支出するものであるときは、第一項中「種類及び耐用年数」とあるのは、「種類」とする。 art-127/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-4 In the case prescribed in paragraph (1), if the amount expended prescribed in that paragraph is expended in connection with a renewal under Article 57, paragraph (3) (Duration of Fishing Port Water Surface Facility Operation Rights) of the Act on Development, etc. of Fishing Ports and Grounds (Act No. 137 of 1950), the phrase "type and useful life" in paragraph (1) is deemed to be replaced with "type". machine translation, not official **第五項** 居住者のその年の前年分の所得税につき第一項に規定する必要経費に算入されなかつた金額がある場合において、同項に規定する居住者が有する減価償却資産（平成二十四年三月三十一日以前に取得された資産を除く。以下この項において「旧減価償却資産」という。）及び第一項の規定により新たに取得したものとされた減価償却資産（以下この条において「追加償却資産」という。）についてそのよるべき償却の方法として定率法を採用しているときは、同項の規定にかかわらず、その年の一月一日において、同日における旧減価償却資産の前条の規定による取得価額（既に償却費としてその年の前年分以前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上必要経費に算入された金額がある場合には、当該金額を控除した金額。以下この条において「取得価額等」という。）と追加償却資産の取得価額等との合計額を前条第一項の規定による取得価額とする一の減価償却資産を、新たに取得したものとすることができる。 art-127/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-5 In the case where there is an amount that was not included in necessary expenses as prescribed in paragraph (1) with respect to the income tax of a Resident for the year preceding that year, if the Resident has adopted the declining-balance method as the depreciation method to be used for the Depreciable Assets held by the Resident prescribed in that paragraph (excluding assets acquired on or before March 31, 2012; hereinafter in this paragraph referred to as "former Depreciable Assets") and the Depreciable Assets deemed to have been newly acquired under the provisions of paragraph (1) (hereinafter in this Article referred to as "additional Depreciable Assets"), then notwithstanding that paragraph, it may be deemed that one Depreciable Asset has been newly acquired, on January 1 of that year, whose acquisition price under paragraph (1) of the preceding Article is the sum of the acquisition price of the former Depreciable Assets on that day under the preceding Article (if there is an amount already included as depreciation allowance in necessary expenses in calculating the amount of real property income, the amount of business income, the amount of timber income, or the amount of miscellaneous income for each year up to the year preceding that year, the amount obtained by deducting that amount; hereinafter in this Article referred to as "acquisition price, etc.") and the acquisition price, etc. of the additional Depreciable Assets. machine translation, not official **第六項** 居住者のその年の前年分の所得税につき第一項に規定する必要経費に算入されなかつた金額がある場合において、当該金額に係る追加償却資産について、そのよるべき償却の方法として定率法を採用し、かつ、前項の規定の適用を受けないときは、第一項及び前項の規定にかかわらず、その年の一月一日において、当該適用を受けない追加償却資産のうち種類及び耐用年数を同じくするものの同日における取得価額等の合計額を前条第一項の規定による取得価額とする一の減価償却資産を、新たに取得したものとすることができる。 art-127/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-6 In the case where there is an amount that was not included in necessary expenses as prescribed in paragraph (1) with respect to the income tax of a Resident for the year preceding that year, if the Resident has adopted the declining-balance method as the depreciation method to be used for the additional Depreciable Assets pertaining to that amount and does not receive the application of the preceding paragraph, then notwithstanding paragraph (1) and the preceding paragraph, it may be deemed that one Depreciable Asset has been newly acquired, on January 1 of that year, whose acquisition price under paragraph (1) of the preceding Article is the sum of the acquisition price, etc. on that day of those additional Depreciable Assets not subject to that application that are of the same type and useful life. machine translation, not official --- ## Cites - art-127/par-1: 次条 → 所得税法施行令 第百二十八条 (Article 128), art-128 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-128 - art-127/par-1: この条 → 所得税法施行令 第百二十七条 (Article 127), art-127 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127 - art-127/par-1: 第百八十一条 → 所得税法施行令 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-181 - art-127/par-1: 前条第一項 → 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-127/par-2: 前項 → 所得税法施行令 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-1 - art-127/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-127/par-2: 前条 → 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-127/par-3: 第一項 → 所得税法施行令 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-1 - art-127/par-3: 第百二十条の二第二項第四号 → 所得税法施行令 第百二十条の二第二項第四号 (Article 120-2, paragraph (2), item (iv)), art-120-2/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-4 - art-127/par-3: この項 → 所得税法施行令 第百二十七条第三項 (Article 127, paragraph (3)), art-127/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-3 - art-127/par-3: 同条第二項第七号 → 所得税法施行令 第百二十条の二第二項第七号 (Article 120-2, paragraph (2), item (vii)), art-120-2/par-2/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-7 - art-127/par-3: 同条 → 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-127/par-4: 第一項 → 所得税法施行令 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-1 - art-127/par-4: 漁港及び漁場の整備等に関する法律（昭和二十五年法律第百三十七号）第五十七条第三項 → e-Gov law 325AC1000000137, 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — not held in this collection - art-127/par-5: 第一項 → 所得税法施行令 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-1 - art-127/par-5: この項 → 所得税法施行令 第百二十七条第五項 (Article 127, paragraph (5)), art-127/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-5 - art-127/par-5: この条 → 所得税法施行令 第百二十七条 (Article 127), art-127 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127 - art-127/par-5: 前条 → 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-127/par-5: 前条第一項 → 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-127/par-6: 第一項 → 所得税法施行令 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-1 - art-127/par-6: 前項 → 所得税法施行令 第百二十七条第五項 (Article 127, paragraph (5)), art-127/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-5 - art-127/par-6: 前条第一項 → 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 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 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 第百二十七条第三項（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-3 - 所得税法施行令 第百二十七条第四項（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-4 - 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 第百二十八条第二項（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-2 - 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 附則第二条第三項（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-4232-378/art-2/par-3 - 所得税法施行令 附則第二条第四項（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-4232-378/art-2/par-4 - 所得税法施行令 附則第二条第五項（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-4232-378/art-2/par-5 - 所得税法施行令 附則第二条第六項（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-4232-378/art-2/par-6 - 所得税法施行令 附則第八条第三項（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-4282-145/art-8/par-3 - 減価償却資産の耐用年数等に関する省令 第一条第二項第八号イ（一般の減価償却資産の耐用年数） — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-8/sub-1 (e-Gov law ID 340M50000040015) --- ## 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