# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（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） — address `suppl-3492-75/art-5` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-5 - 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. --- ### 第五条（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） — Transitional Measures Concerning the Inclusion in Necessary Expenses of the Acquisition Price of Small-Value Depreciable Assets, etc. caption: machine translation, not official suppl-3492-75/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-5 **第一項** 個人が施行日において、旧少額減価償却資産（昭和四十九年一月一日前にその業務の用に供した減価償却資産のうち旧令第百三十八条（少額の減価償却資産の取得価額の必要経費算入）に規定する取得価額が五万円未満のもので、同日において償却後の取得価額があるものをいう。）を有する場合には、当該旧少額減価償却資産の当該償却後の取得価額に相当する金額は、所得税法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）の規定にかかわらず、昭和四十九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。 suppl-3492-75/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-5/par-1 Where, on the Effective Date, an individual holds Former Small-Value Depreciable Assets (meaning those Depreciable Assets put to use in the individual's business before January 1, 1974 for which the acquisition price prescribed in Article 138 (Inclusion in Necessary Expenses of the Acquisition Price of Small-Value Depreciable Assets) of the Former Order is less than 50,000 yen and for which there is an acquisition price after depreciation on that date), the amount equivalent to that acquisition price after depreciation of those Former Small-Value Depreciable Assets is, notwithstanding Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Income Tax Act, to be included 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 1974. machine translation, not official **第二項** 前項の規定は、個人が施行日において、旧少額繰延資産（昭和四十九年一月一日前に支出した旧令第百三十九条（繰延資産となる費用のうち少額のものの必要経費算入）に規定する費用のうちその支出額が五万円未満のもので、同日において償却後の金額があるものをいう。）を有する場合について準用する。この場合において、同項中「所得税法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）」とあるのは、「所得税法第五十条第一項（繰延資産の償却費の計算及びその償却の方法）」と読み替えるものとする。 suppl-3492-75/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-5/par-2 The provisions of the preceding paragraph apply mutatis mutandis where, on the Effective Date, an individual holds Former Small-Value Deferred Assets (meaning those expenses prescribed in Article 139 (Inclusion in Necessary Expenses of Small-Amount Expenses That Become Deferred Assets) of the Former Order that were paid before January 1, 1974, for which the amount paid is less than 50,000 yen and for which there is an amount after depreciation on that date). In this case, the phrase "Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Income Tax Act" in the preceding paragraph is deemed to be replaced with "Article 50, paragraph (1) (Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods) of the Income Tax Act". machine translation, not official --- ## Cites - suppl-3492-75/art-5/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033) - suppl-3492-75/art-5/par-2: 前項 → 所得税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3492-75/art-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-5/par-1 - suppl-3492-75/art-5/par-2: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033) - suppl-3492-75/art-5/par-2: 所得税法第五十条第一項 → 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) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第五条第二項（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-3492-75/art-5/par-2 --- ## 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-20261106T173921-100, 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