# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百三十七条 (Article 137) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137. 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: 第百三十七条 (Article 137)（繰延資産の償却費の計算） — address `art-137` - 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-137 - 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. --- ### 第百三十七条（繰延資産の償却費の計算） — Calculation of Depreciation Allowance of Deferred Assets caption: machine translation, not official art-137 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137 **第一項** 法第五十条第一項（繰延資産の償却費の計算及びその償却の方法）に規定する政令で定めるところにより計算した金額は、次の各号に掲げる繰延資産の区分に応じ当該各号に定める金額とする。 art-137/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137/par-1 The amount calculated as provided by Cabinet Order prescribed in Article 50, paragraph (1) (Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods) of the Act is, according to the categories of Deferred Assets set forth in the following items, the amount specified in the relevant item. machine translation, not official **一** 第七条第一項第一号又は第二号（繰延資産の範囲）に掲げる繰延資産　その繰延資産の額を六十で除し、これにその年において不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行つていた期間の月数（その年がその繰延資産となる費用を支出した日の属する年である場合には、同日から当該業務を行つていた期間の末日までの期間の月数）を乗じて計算した金額（当該計算した金額が、その繰延資産の額のうち既にこの項の規定により不動産所得の金額、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以外の金額を超える場合には、当該金額。次号において同じ。） art-137/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137/par-1/item-1 for Deferred Assets set forth in Article 7, paragraph (1), item (i) or (ii) (Scope of Deferred Assets): the amount calculated by dividing the amount of the Deferred Asset by 60 and multiplying the result by the number of months in the period during which the Resident conducted, in that year, business that is to generate real property income, business income, timber income or miscellaneous income (or, where that year is the year that includes the day on which the expenses that become that Deferred Asset were paid, the number of months in the period from that day to the last day of the period during which the Resident conducted that business) (or, where the amount so calculated exceeds the part of the amount of that Deferred Asset other than the amount already included in necessary expenses under the provisions of this paragraph in calculating the amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income, that other amount; the same applies in the following item); machine translation, not official **二** 第七条第一項第三号に掲げる繰延資産　その繰延資産の額をその繰延資産となる費用の支出の効果の及ぶ期間の月数で除し、これに前号に規定する業務を行つていた期間の月数を乗じて計算した金額 art-137/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137/par-1/item-2 for Deferred Assets set forth in Article 7, paragraph (1), item (iii): the amount calculated by dividing the amount of the Deferred Asset by the number of months in the period over which the effect of the payment of the expenses that become that Deferred Asset extends, and multiplying the result by the number of months in the period during which the business prescribed in the preceding item was conducted. machine translation, not official **第二項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。 art-137/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137/par-2 The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month. machine translation, not official **第三項** 居住者が、第一項第一号に掲げる繰延資産につきその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すべき金額として、当該繰延資産の額の範囲内の金額をその年分の確定申告書に記載した場合には、同号に掲げる金額は、同号の規定にかかわらず、当該金額として記載された金額とする。 art-137/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137/par-3 Where a Resident has stated in the Tax Return for that year, as the amount to be included in necessary expenses in calculating the amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for that year with respect to a Deferred Asset set forth in paragraph (1), item (i), an amount within the range of the amount of that Deferred Asset, the amount set forth in that item is, notwithstanding the provisions of that item, the amount stated as that amount. machine translation, not official --- ## Cites - art-137/par-1: 法第五十条第一項 → 所得税法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/income-tax-act/art-50/par-1 (e-Gov law ID 340AC0000000033) - art-137/par-1/item-1: 第七条第一項第一号 → 所得税法施行令 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-1 - art-137/par-1/item-1: 第二号 → 所得税法施行令 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-2 - art-137/par-1/item-1: この項 → 所得税法施行令 第百三十七条第一項 (Article 137, paragraph (1)), art-137/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137/par-1 - art-137/par-1/item-1: 次号 → 所得税法施行令 第百三十七条第一項第二号 (Article 137, paragraph (1), item (ii)), art-137/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137/par-1/item-2 - art-137/par-1/item-2: 第七条第一項第三号 → 所得税法施行令 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-3 - art-137/par-1/item-2: 前号 → 所得税法施行令 第百三十七条第一項第一号 (Article 137, paragraph (1), item (i)), art-137/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137/par-1/item-1 - art-137/par-2: 前項 → 所得税法施行令 第百三十七条第一項 (Article 137, paragraph (1)), art-137/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137/par-1 - art-137/par-3: 第一項第一号 → 所得税法施行令 第百三十七条第一項第一号 (Article 137, paragraph (1), item (i)), art-137/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137/par-1/item-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百三十七条第一項第一号（繰延資産の償却費の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137/par-1/item-1 - 所得税法施行令 第百三十七条第一項第二号（繰延資産の償却費の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137/par-1/item-2 - 所得税法施行令 第百三十七条第二項（繰延資産の償却費の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137/par-2 - 所得税法施行令 第百三十七条第三項（繰延資産の償却費の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137/par-3 - 所得税法施行令 附則第五条第一項（繰延資産の償却費の計算に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-5/par-1 - 所得税法施行令 附則第六条第一項（繰延資産の償却費の計算に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-6/par-1 --- ## 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-20261106T163957-020, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-039, 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-20261106T173921-039, 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