# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百三十九条 (Article 139) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139. 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: 第百三十九条 (Article 139)（一括償却資産の必要経費算入） — address `art-139` - 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-139 - 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. --- ### 第百三十九条（一括償却資産の必要経費算入） — Inclusion of Lump-Sum Depreciable Assets in Necessary Expenses caption: machine translation, not official art-139 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139 **第一項** 居住者が不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供した減価償却資産で取得価額が二十万円未満であるもの（第百二十条第一項第六号及び第百二十条の二第一項第六号（減価償却資産の償却の方法）に掲げるもの並びに前条第一項の規定の適用があるものを除く。以下この項において「対象資産」という。）については、その居住者が当該対象資産（貸付け（主要な業務として行われるものを除く。）の用に供したものを除く。）の全部又は特定の一部を一括したもの（以下この項及び次項において「一括償却資産」という。）の取得価額の合計額をその業務の用に供した年以後三年間の各年の費用の額とする方法を選択したときは、第四款（減価償却資産の償却）の規定にかかわらず、当該一括償却資産につき当該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する金額は、当該一括償却資産の取得価額の合計額（次項及び第三項において「一括償却対象額」という。）を三で除して計算した金額とする。 art-139/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-1 With respect to a Depreciable Asset that a Resident has put to use for business that is to generate real property income, business income, timber income or miscellaneous income and whose acquisition price is less than 200,000 yen (excluding those set forth in Article 120, paragraph (1), item (vi) and Article 120-2, paragraph (1), item (vi) (Methods of Depreciation of Depreciable Assets) and those to which the provisions of paragraph (1) of the preceding Article apply; hereinafter in this paragraph referred to as "covered assets"), where the Resident has chosen the method of treating the sum of the acquisition prices of the whole, or of a specified part, of those covered assets (excluding those put to use for leasing (excluding leasing conducted as a principal business)) bundled together (hereinafter in this paragraph and the following paragraph referred to as "lump-sum Depreciable Assets") as the amount of expenses for each year of the three years beginning with the year in which they were put to use for that business, the amount to be included in necessary expenses for those lump-sum Depreciable Assets in calculating the amount of real property income, amount of business income, amount of timber income or amount of miscellaneous income for each of those years is, notwithstanding the provisions of Subsection 4 (Depreciation of Depreciable Assets), the amount calculated by dividing the sum of the acquisition prices of those lump-sum Depreciable Assets (referred to in the following two paragraphs as the "amount subject to lump-sum depreciation") by three. machine translation, not official **第二項** 前項の規定は、一括償却資産を業務の用に供した日の属する年分の確定申告書に一括償却対象額を記載した書類を添付し、かつ、その計算に関する書類を保存している場合に限り、適用する。 art-139/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-2 The provisions of the preceding paragraph apply only where a document stating the amount subject to lump-sum depreciation is attached to the Tax Return for the year that includes the day on which the lump-sum depreciable assets were put to use for business, and the documents pertaining to its calculation are retained. machine translation, not official **第三項** 居住者は、その年において一括償却対象額につき必要経費に算入した金額がある場合には、その年分の確定申告書に、第一項の規定により必要経費に算入される金額の計算に関する明細書を添付しなければならない。 art-139/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-3 A Resident who has, in that year, an amount included in necessary expenses with respect to the amount subject to lump-sum depreciation must attach to the Tax Return for that year a detailed statement concerning the calculation of the amount to be included in necessary expenses under the provisions of paragraph (1). machine translation, not official **第四項** 前二項に定めるもののほか、第一項に規定する主要な業務として行われる貸付けに該当するかどうかの判定その他同項の規定の適用に関し必要な事項は、財務省令で定める。 art-139/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-4 In addition to what is provided for in the preceding two paragraphs, the determination of whether leasing falls under leasing conducted as a principal business prescribed in paragraph (1) and other matters necessary for the application of the provisions of that paragraph are specified by Ministry of Finance Order. machine translation, not official --- ## Cites - art-139/par-1: 第百二十条第一項第六号 → 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-139/par-1: 第百二十条の二第一項第六号 → 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-139/par-1: 前条第一項 → 所得税法施行令 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-138/par-1 - art-139/par-1: この項 → 所得税法施行令 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-1 - art-139/par-1: 次項 → 所得税法施行令 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-2 - art-139/par-1: 第三項 → 所得税法施行令 第百三十九条第三項 (Article 139, paragraph (3)), art-139/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-3 - art-139/par-2: 前項 → 所得税法施行令 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-1 - art-139/par-3: 第一項 → 所得税法施行令 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-1 - art-139/par-4: 前二項 → 所得税法施行令 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-2 - art-139/par-4: 前二項 → 所得税法施行令 第百三十九条第三項 (Article 139, paragraph (3)), art-139/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-3 - art-139/par-4: 第一項 → 所得税法施行令 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-1 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第八十一条第一項第三号（譲渡所得の基因とされない棚卸資産に準ずる資産） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-81/par-1/item-3 - 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 第百三十九条第一項（一括償却資産の必要経費算入） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-1 - 所得税法施行令 第百三十九条第二項（一括償却資産の必要経費算入） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-2 - 所得税法施行令 第百三十九条第三項（一括償却資産の必要経費算入） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-3 - 所得税法施行令 第百三十九条第四項（一括償却資産の必要経費算入） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139/par-4 - 所得税法施行令 第二百八条第一項第四号（社会保険料の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-208/par-1/item-4 - 所得税法施行令 附則第六条第二項（少額の減価償却資産の取得価額の必要経費算入等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-6/par-2 - 所得税法施行令 附則第八条第二項（少額の減価償却資産の取得価額の必要経費算入等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-104/art-8/par-2 - 所得税法施行令 附則第四条第一項（少額の減価償却資産等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-4/par-1 - 所得税法施行規則 第三十四条の三第一項（一括償却資産の主要な業務として行う貸付けの判定） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34-3/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-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