# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六条 (Article 6)

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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: 第六条 (Article 6)（減価償却資産の範囲） — address `art-6`
- 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-6
- 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.

---

### 第六条（減価償却資産の範囲） — Scope of Depreciable Assets
<sup>caption: machine translation, not official</sup>
<sup>art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6</sup>

  **第一項**  法第二条第一項第十九号（定義）に規定する政令で定める資産は、棚卸資産、有価証券及び繰延資産以外の資産のうち次に掲げるもの（時の経過によりその価値の減少しないものを除く。）とする。
  <sup>art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1</sup>
  Assets specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xix) (Definitions) of the Act are, among assets other than Inventory, Securities, and Deferred Assets, the following (excluding those whose value does not decrease with the passage of time):
  <sup>machine translation, not official</sup>

    **一**  建物及びその附属設備（暖冷房設備、照明設備、通風設備、昇降機その他建物に附属する設備をいう。）
    <sup>art-6/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-1</sup>
    buildings and associated facilities (meaning heating and cooling equipment, lighting equipment, ventilation equipment, elevators, and other facilities associated with a building);
    <sup>machine translation, not official</sup>

    **二**  構築物（ドック、橋、岸壁、桟橋、軌道、貯水池、坑道、煙突その他土地に定着する土木設備又は工作物をいう。）
    <sup>art-6/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-2</sup>
    structures (meaning docks, bridges, quays, piers, tracks, reservoirs, mine shafts, chimneys, and other civil engineering facilities or works fixed to land);
    <sup>machine translation, not official</sup>

    **三**  機械及び装置
    <sup>art-6/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-3</sup>
    machinery and equipment;
    <sup>machine translation, not official</sup>

    **四**  船舶
    <sup>art-6/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-4</sup>
    a vessel;
    <sup>machine translation, not official</sup>

    **五**  航空機
    <sup>art-6/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-5</sup>
    aircraft;
    <sup>machine translation, not official</sup>

    **六**  車両及び運搬具
    <sup>art-6/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-6</sup>
    vehicles and transport equipment;
    <sup>machine translation, not official</sup>

    **七**  工具、器具及び備品（観賞用、興行用その他これらに準ずる用に供する生物を含む。）
    <sup>art-6/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-7</sup>
    tools, appliances, and fixtures (including living things used for ornamental, entertainment, or similar purposes);
    <sup>machine translation, not official</sup>

    **八**  次に掲げる無形固定資産
    <sup>art-6/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8</sup>
    the following intangible Fixed Assets:
    <sup>machine translation, not official</sup>

      **イ**  鉱業権（租鉱権及び採石権その他土石を採掘し又は採取する権利（ロに掲げる無形固定資産を除く。）を含む。）
      <sup>art-6/par-1/item-8/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-1</sup>
      mining rights (including mining leasehold rights, quarrying rights, and other rights to excavate or collect earth and stone (excluding the intangible Fixed Assets listed in (b)));
      <sup>machine translation, not official</sup>

      **ロ**  貯留権（二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）第二条第八項（定義）に規定する試掘権を含む。）
      <sup>art-6/par-1/item-8/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-2</sup>
      storage rights (including trial drilling rights prescribed in Article 2, paragraph (8) (Definitions) of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024));
      <sup>machine translation, not official</sup>

      **ハ**  漁業権（入漁権を含む。）
      <sup>art-6/par-1/item-8/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-3</sup>
      fishing rights (including rights of entry to fisheries);
      <sup>machine translation, not official</sup>

      **ニ**  ダム使用権
      <sup>art-6/par-1/item-8/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-4</sup>
      dam use rights;
      <sup>machine translation, not official</sup>

      **ホ**  水利権
      <sup>art-6/par-1/item-8/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-5</sup>
      water rights;
      <sup>machine translation, not official</sup>

      **ヘ**  特許権
      <sup>art-6/par-1/item-8/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-6</sup>
      patent rights;
      <sup>machine translation, not official</sup>

      **ト**  実用新案権
      <sup>art-6/par-1/item-8/sub-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-7</sup>
      utility model rights;
      <sup>machine translation, not official</sup>

      **チ**  意匠権
      <sup>art-6/par-1/item-8/sub-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-8</sup>
      design rights;
      <sup>machine translation, not official</sup>

      **リ**  商標権
      <sup>art-6/par-1/item-8/sub-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-9</sup>
      trademark rights;
      <sup>machine translation, not official</sup>

      **ヌ**  ソフトウエア
      <sup>art-6/par-1/item-8/sub-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-10</sup>
      software;
      <sup>machine translation, not official</sup>

      **ル**  育成者権
      <sup>art-6/par-1/item-8/sub-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-11</sup>
      breeder's rights;
      <sup>machine translation, not official</sup>

      **ヲ**  樹木採取権
      <sup>art-6/par-1/item-8/sub-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-12</sup>
      tree harvesting rights;
      <sup>machine translation, not official</sup>

      **ワ**  漁港水面施設運営権
      <sup>art-6/par-1/item-8/sub-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-13</sup>
      fishing port water surface facility operating rights;
      <sup>machine translation, not official</sup>

      **カ**  営業権
      <sup>art-6/par-1/item-8/sub-14 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-14</sup>
      goodwill;
      <sup>machine translation, not official</sup>

      **ヨ**  専用側線利用権（鉄道事業法（昭和六十一年法律第九十二号）第二条第一項（定義）に規定する鉄道事業又は軌道法（大正十年法律第七十六号）第一条第一項（軌道法の適用対象）に規定する軌道を敷設して行う運輸事業を営む者（以下この号において「鉄道事業者等」という。）に対して鉄道又は軌道の敷設に要する費用を負担し、その鉄道又は軌道を専用する権利をいう。）
      <sup>art-6/par-1/item-8/sub-15 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-15</sup>
      exclusive siding use rights (meaning the right to exclusively use a railway or track by bearing, for a person that operates a railway business prescribed in Article 2, paragraph (1) (Definitions) of the Railway Business Act (Act No. 92 of 1986) or a transport business conducted by laying a track prescribed in Article 1, paragraph (1) (Scope of Application of the Act on Rail Tracks) of the Act on Rail Tracks (Act No. 76 of 1921) (hereinafter in this item referred to as a "railway business operator, etc."), the costs required for laying that railway or track);
      <sup>machine translation, not official</sup>

      **タ**  鉄道軌道連絡通行施設利用権（鉄道事業者等が、他の鉄道事業者等、独立行政法人鉄道建設・運輸施設整備支援機構、独立行政法人日本高速道路保有・債務返済機構又は国若しくは地方公共団体に対して当該他の鉄道事業者等、独立行政法人鉄道建設・運輸施設整備支援機構若しくは独立行政法人日本高速道路保有・債務返済機構の鉄道若しくは軌道との連絡に必要な橋、地下道その他の施設又は鉄道若しくは軌道の敷設に必要な施設を設けるために要する費用を負担し、これらの施設を利用する権利をいう。）
      <sup>art-6/par-1/item-8/sub-16 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-16</sup>
      railway-track connecting passage facility use rights (meaning the right to use facilities, where a railway business operator, etc. has borne, for another railway business operator, etc., the Japan Railway Construction, Transport and Technology Agency, the Japan Expressway Holding and Debt Repayment Agency, or the State or a local government, the costs required for providing bridges, underground passages, and other facilities necessary for connection with the railways or tracks of that other railway business operator, etc., the Japan Railway Construction, Transport and Technology Agency, or the Japan Expressway Holding and Debt Repayment Agency, or facilities necessary for laying a railway or track);
      <sup>machine translation, not official</sup>

      **レ**  電気ガス供給施設利用権（電気事業法（昭和三十九年法律第百七十号）第二条第一項第八号（定義）に規定する一般送配電事業、同項第十号に規定する送電事業、同項第十一号の二に規定する配電事業若しくは同項第十四号に規定する発電事業又はガス事業法（昭和二十九年法律第五十一号）第二条第五項（定義）に規定する一般ガス導管事業を営む者に対して電気又はガスの供給施設（同条第七項に規定する特定ガス導管事業の用に供するものを除く。）を設けるために要する費用を負担し、その施設を利用して電気又はガスの供給を受ける権利をいう。）
      <sup>art-6/par-1/item-8/sub-17 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-17</sup>
      Right to use electricity or gas supply facilities (meaning the right to bear the expenses required for establishing electricity or gas supply facilities (excluding those used for the Specified Gas Pipeline Service Business prescribed in Article 2, paragraph (7) of the Gas Business Act (Act No. 51 of 1954)) for a person who operates the General Power Transmission and Distribution Business prescribed in Article 2, paragraph (1), item (viii) (Definitions) of the Electricity Business Act (Act No. 170 of 1964), the Power Transmission Business prescribed in item (x) of that paragraph, the Power Distribution Business prescribed in item (xi)-2 of that paragraph, or the Power Generation Business prescribed in item (xiv) of that paragraph, or the General Gas Pipeline Service Business prescribed in Article 2, paragraph (5) (Definitions) of the Gas Business Act, and to receive the supply of electricity or gas by using those facilities);
      <sup>machine translation, not official</sup>

      **ソ**  水道施設利用権（水道法（昭和三十二年法律第百七十七号）第三条第五項（用語の定義）に規定する水道事業者に対して水道施設を設けるために要する費用を負担し、その施設を利用して水の供給を受ける権利をいう。）
      <sup>art-6/par-1/item-8/sub-18 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-18</sup>
      Right to use waterworks facilities (meaning the right to bear the expenses required for establishing waterworks facilities for a water supply utility prescribed in Article 3, paragraph (5) (Definitions of Terms) of the Water Supply Act (Act No. 177 of 1957), and to receive the supply of water by using those facilities);
      <sup>machine translation, not official</sup>

      **ツ**  工業用水道施設利用権（工業用水道事業法（昭和三十三年法律第八十四号）第二条第五項（定義）に規定する工業用水道事業者に対して工業用水道施設を設けるために要する費用を負担し、その施設を利用して工業用水の供給を受ける権利をいう。）
      <sup>art-6/par-1/item-8/sub-19 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-19</sup>
      Right to use industrial waterworks facilities (meaning the right to bear the expenses required for establishing industrial waterworks facilities for an industrial water supply business operator prescribed in Article 2, paragraph (5) (Definitions) of the Industrial Water Supply Business Act (Act No. 84 of 1958), and to receive the supply of industrial water by using those facilities);
      <sup>machine translation, not official</sup>

      **ネ**  電気通信施設利用権（電気通信事業法（昭和五十九年法律第八十六号）第九条第一号（電気通信事業の登録）に規定する電気通信回線設備を設置する同法第二条第五号（定義）に規定する電気通信事業者に対して同条第四号に規定する電気通信事業の用に供する同条第二号に規定する電気通信設備の設置に要する費用を負担し、その設備を利用して同条第三号に規定する電気通信役務の提供を受ける権利（電話加入権及びこれに準ずる権利を除く。）をいう。）
      <sup>art-6/par-1/item-8/sub-20 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-20</sup>
      Right to use telecommunications facilities (meaning the right to bear the expenses required for installing, for a telecommunications carrier that installs the telecommunications circuit facilities prescribed in Article 9, item (i) (Registration of Telecommunications Business) of the Telecommunications Business Act (Act No. 86 of 1984) and is prescribed in Article 2, item (v) (Definitions) of that Act, for use in the telecommunications business prescribed in item (iv) of that Article, the telecommunications facilities prescribed in item (ii) of that Article, and to receive the provision of the telecommunications services prescribed in item (iii) of that Article by using those facilities (excluding telephone subscription rights and rights equivalent thereto));
      <sup>machine translation, not official</sup>

    **九**  次に掲げる生物（第七号に掲げるものに該当するものを除く。）
    <sup>art-6/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-9</sup>
    The following living organisms (excluding those that fall under item (vii)):
    <sup>machine translation, not official</sup>

      **イ**  牛、馬、豚、綿羊及びやぎ
      <sup>art-6/par-1/item-9/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-9/sub-1</sup>
      Cattle, horses, pigs, sheep, and goats;
      <sup>machine translation, not official</sup>

      **ロ**  かんきつ樹、りんご樹、ぶどう樹、梨樹、桃樹、桜桃樹、びわ樹、くり樹、梅樹、柿樹、あんず樹、すもも樹、いちじく樹、キウイフルーツ樹、ブルーベリー樹及びパイナップル
      <sup>art-6/par-1/item-9/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-9/sub-2</sup>
      Citrus trees, apple trees, grape vines, pear trees, peach trees, cherry trees, loquat trees, chestnut trees, plum trees (ume), persimmon trees, apricot trees, plum trees (sumomo), fig trees, kiwifruit trees, blueberry bushes, and pineapples;
      <sup>machine translation, not official</sup>

      **ハ**  茶樹、オリーブ樹、つばき樹、桑樹、こりやなぎ、みつまた、こうぞ、もう宗竹、アスパラガス、ラミー、まおらん及びホップ
      <sup>art-6/par-1/item-9/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-9/sub-3</sup>
      Tea plants, olive trees, camellia trees, mulberry trees, kori-yanagi (wicker willow), mitsumata (paper bush), kozo (paper mulberry), moso bamboo, asparagus, ramie, maoran, and hops.
      <sup>machine translation, not official</sup>

---

## Cites
- art-6/par-1: 法第二条第一項第十九号 → 所得税法 第二条第一項第十九号 (Article 2, paragraph (1), item (xix)), art-2/par-1/item-19 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-19 (e-Gov law ID 340AC0000000033)
- art-6/par-1/item-8/sub-2: 二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）第二条第八項 → e-Gov law 506AC0000000038, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-6/par-1/item-8/sub-15: 鉄道事業法（昭和六十一年法律第九十二号）第二条第一項 → e-Gov law 361AC0000000092, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-6/par-1/item-8/sub-15: 軌道法（大正十年法律第七十六号）第一条第一項 → e-Gov law 210AC0000000076, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- art-6/par-1/item-8/sub-15: この号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8
- art-6/par-1/item-8/sub-17: 電気事業法（昭和三十九年法律第百七十号）第二条第一項第八号 → e-Gov law 339AC0000000170, 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — not held in this collection
- art-6/par-1/item-8/sub-17: 同項第十号 → e-Gov law 339AC0000000170, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection
- art-6/par-1/item-8/sub-17: 同項第十一号の二 → e-Gov law 339AC0000000170, 第二条第一項第十一号の二 (Article 2, paragraph (1), item (xi-2)), art-2/par-1/item-11-2 — not held in this collection
- art-6/par-1/item-8/sub-17: 同項第十四号 → e-Gov law 339AC0000000170, 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — not held in this collection
- art-6/par-1/item-8/sub-17: ガス事業法（昭和二十九年法律第五十一号）第二条第五項 → e-Gov law 329AC0000000051, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-6/par-1/item-8/sub-17: 同条第七項 → e-Gov law 329AC0000000051, 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — not held in this collection
- art-6/par-1/item-8/sub-18: 水道法（昭和三十二年法律第百七十七号）第三条第五項 → e-Gov law 332AC0000000177, 第三条第五項 (Article 3, paragraph (5)), art-3/par-5 — not held in this collection
- art-6/par-1/item-8/sub-19: 工業用水道事業法（昭和三十三年法律第八十四号）第二条第五項 → e-Gov law 333AC0000000084, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-6/par-1/item-8/sub-20: 電気通信事業法（昭和五十九年法律第八十六号）第九条第一号 → e-Gov law 359AC0000000086, 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — not held in this collection
- art-6/par-1/item-8/sub-20: 同法第二条第五号 → e-Gov law 359AC0000000086, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- art-6/par-1/item-8/sub-20: 同条第四号 → e-Gov law 359AC0000000086, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-6/par-1/item-8/sub-20: 同条第二号 → e-Gov law 359AC0000000086, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-6/par-1/item-8/sub-20: 同条第三号 → e-Gov law 359AC0000000086, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-6/par-1/item-9: 第七号 → 所得税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-7

## Cited by

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

- 所得税法施行令 第五条第一項第二号（固定資産の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-5/par-1/item-2
- 所得税法施行令 第六条第一項第八号ヨ（減価償却資産の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-15
- 所得税法施行令 第六条第一項第九号（減価償却資産の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-9
- 所得税法施行令 第百二十条第一項第二号（減価償却資産の償却の方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1/item-2
- 所得税法施行令 第百二十条第一項第四号（減価償却資産の償却の方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1/item-4
- 所得税法施行令 第百二十条第一項第五号（減価償却資産の償却の方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1/item-5
- 所得税法施行令 第百二十条の二第一項第一号 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-1
- 所得税法施行令 第百二十条の二第一項第二号 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-2
- 所得税法施行令 第百二十条の二第一項第三号イ — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-3/sub-1
- 所得税法施行令 第百二十条の二第一項第四号 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-4
- 所得税法施行令 第百二十条の二第一項第五号 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-5
- 所得税法施行令 第百二十条の三第一項（減価償却資産の特別な償却の方法） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-3/par-1
- 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 第百三十四条第一項第一号イ（減価償却資産の償却累積額による償却費の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-134/par-1/item-1/sub-1
- 所得税法施行令 第百三十四条第一項第一号ロ（減価償却資産の償却累積額による償却費の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-134/par-1/item-1/sub-2
- 所得税法施行令 第百三十四条第一項第一号ハ（減価償却資産の償却累積額による償却費の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-134/par-1/item-1/sub-3
- 所得税法施行令 第百三十四条第一項第二号イ（減価償却資産の償却累積額による償却費の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-134/par-1/item-2/sub-1
- 所得税法施行令 第百三十四条第一項第二号ロ（減価償却資産の償却累積額による償却費の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-134/par-1/item-2/sub-2
- 所得税法施行令 第二百二十五条の十六第二項第一号ハ（内部取引に含まれない事実の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-16/par-2/item-1/sub-3
- 所得税法施行令 第二百九十一条の二第二項第一号ハ（租税条約に異なる定めがある場合の国内源泉所得） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-291-2/par-2/item-1/sub-3
- 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-4202-155/art-3/par-1
- 所得税法施行令 附則第二条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-43/art-2/par-1
- 所得税法施行令 附則第二条第二項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-43/art-2/par-2
- 所得税法施行令 附則第二条第二項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-48/art-2/par-2
- 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
- 所得税法施行令 附則第三条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-40/art-3/par-1
- 所得税法施行規則 第二十八条第一項第五号（償却の方法の選定の単位） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-28/par-1/item-5 (e-Gov law ID 340M50000040011)
- 減価償却資産の耐用年数等に関する省令 第一条第一項第一号（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-1/item-1 (e-Gov law ID 340M50000040015)
- 減価償却資産の耐用年数等に関する省令 第一条第一項第二号（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-1/item-2 (e-Gov law ID 340M50000040015)
- 減価償却資産の耐用年数等に関する省令 第一条第一項第三号（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-1/item-3 (e-Gov law ID 340M50000040015)
- 減価償却資産の耐用年数等に関する省令 第一条第一項第四号（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-1/item-4 (e-Gov law ID 340M50000040015)
- 減価償却資産の耐用年数等に関する省令 第三条第一項（中古資産の耐用年数等） — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-3/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 附則第五項 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4289-27/par-5 (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-20261106T163957-005, 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-20261106T163957-005, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-003, 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