# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八十五条 (Article 85) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-85. 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: 第八十五条 (Article 85)（非事業用資産の減価の額の計算） — address `art-85` - 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-85 - 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. --- ### 第八十五条（非事業用資産の減価の額の計算） — Calculation of Amount of Decline in Value of Non-Business Assets caption: machine translation, not official art-85 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-85 **第一項** 法第三十八条第二項（譲渡所得の基因となる資産の減価の額）に規定する資産の同項第二号に掲げる期間に係る減価の額は、当該資産の取得に要した金額並びに設備費及び改良費の額の合計額につき、当該資産と同種の減価償却資産に係る第百二十九条（減価償却資産の耐用年数等）に規定する耐用年数に一・五を乗じて計算した年数により第百二十条第一項第一号イ（１）（減価償却資産の償却の方法）に規定する旧定額法に準じて計算した金額に、当該資産の当該期間に係る年数を乗じて計算した金額とする。この場合において、当該資産と同種の減価償却資産が第百三十四条第一項第一号イ又はハ（減価償却資産の償却累積額による償却費の特例）に掲げる減価償却資産に該当する場合には、当該計算した金額は、当該同種の減価償却資産の同号イ又はハに掲げる区分に応じ当該イ又はハに定める金額を限度とする。 art-85/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-85/par-1 The amount of the decline in value of an asset prescribed in Article 38, paragraph (2) (Amount of Decline in Value of Assets That Give Rise to Capital Gains) of the Act for the period listed in item (ii) of that paragraph is the amount calculated by multiplying the amount calculated, in respect of the total of the amount required to acquire that asset and the amounts of equipment expenses and improvement expenses, pursuant to the former straight-line method prescribed in Article 120, paragraph (1), item (i), (a), (1) (Methods of Depreciation of Depreciable Assets) on the basis of the number of years calculated by multiplying the useful life prescribed in Article 129 (Useful Life, etc. of Depreciable Assets) for a Depreciable Asset of the same kind as that asset by 1.5, by the number of years of that asset pertaining to that period. In this case, where a Depreciable Asset of the same kind as that asset falls under a Depreciable Asset listed in Article 134, paragraph (1), item (i), (a) or (c) (Special Provisions on Depreciation Allowance Based on Cumulative Amount of Depreciation), the amount so calculated is limited to the amount specified in (a) or (c) of that item according to the category listed in (a) or (c) of that item for that Depreciable Asset of the same kind. machine translation, not official **第二項** 前項の場合において、次の各号に掲げる年数に一年未満の端数があるときの処理については、当該各号に定めるところによる。 art-85/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-85/par-2 In the case referred to in the preceding paragraph, the treatment where there is a fraction of less than one year in the number of years listed in each of the following items is as provided in that item. machine translation, not official **一** 前項に規定する一・五を乗じて計算した年数　一年未満の端数は、切り捨てる。 art-85/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-85/par-2/item-1 the number of years calculated by multiplying by 1.5 as prescribed in the preceding paragraph: a fraction of less than one year is to be discarded; machine translation, not official **二** 前項に規定する期間に係る年数　六月以上の端数は一年とし、六月に満たない端数は切り捨てる。 art-85/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-85/par-2/item-2 the number of years pertaining to the period prescribed in the preceding paragraph: a fraction of six months or more is to be treated as one year, and a fraction of less than six months is to be discarded. machine translation, not official --- ## Cites - art-85/par-1: 法第三十八条第二項 → 所得税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/income-tax-act/art-38/par-2 (e-Gov law ID 340AC0000000033) - art-85/par-1: 同項第二号 → 所得税法 第三十八条第二項第二号 (Article 38, paragraph (2), item (ii)), art-38/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-38/par-2/item-2 (e-Gov law ID 340AC0000000033) - art-85/par-1: 第百二十九条 → 所得税法施行令 第百二十九条 (Article 129), art-129 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-129 - art-85/par-1: 第百二十条第一項第一号 → 所得税法施行令 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1/item-1 - art-85/par-1: 第百三十四条第一項第一号 → 所得税法施行令 第百三十四条第一項第一号 (Article 134, paragraph (1), item (i)), art-134/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-134/par-1/item-1 - art-85/par-2: 前項 → 所得税法施行令 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-85/par-1 - art-85/par-2/item-1: 前項 → 所得税法施行令 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-85/par-1 - art-85/par-2/item-2: 前項 → 所得税法施行令 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-85/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第八十五条第二項（非事業用資産の減価の額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-85/par-2 - 所得税法施行令 第八十五条第二項第一号（非事業用資産の減価の額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-85/par-2/item-1 - 所得税法施行令 第八十五条第二項第二号（非事業用資産の減価の額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-85/par-2/item-2 - 所得税法施行令 附則第八条第一項（非事業用資産の減価の額の計算に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-8/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-20261106T173921-027, 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