# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（減価償却資産の償却の方法等に関する経過措置） — address `suppl-4192-82/art-12` - 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-4192-82/art-12 - 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. --- ### 第十二条（減価償却資産の償却の方法等に関する経過措置） — Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets caption: machine translation, not official suppl-4192-82/art-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-12 **第一項** 新令第二編第一章第四節第四款（減価償却資産の償却）（新令第百二十一条の二（リース賃貸資産の償却の方法の特例）並びに第百三十四条第二項及び第三項（減価償却資産の償却累積額による償却限度額の特例）を除く。）の規定は、個人が施行日以後に取得する減価償却資産（新令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）に掲げる減価償却資産にあっては、個人が平成二十年四月一日以後に締結する同条第二項第五号に規定する所有権移転外リース取引の契約に係るもの）について適用する。 suppl-4192-82/art-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-12/par-1 The provisions of Part II, Chapter I, Section 4, Subsection 4 (Depreciation of Depreciable Assets) of the New Order (excluding Article 121-2 (Special Provisions on Depreciation Methods for Lease Rental Assets) and Article 134, paragraphs (2) and (3) (Special Provisions on Maximum Depreciation Amounts Based on Cumulative Amount of Depreciation of Depreciable Assets)) apply to Depreciable Assets that an individual acquires on or after the Effective Date (in the case of Depreciable Assets listed in Article 120-2, paragraph (1), item (vi) (Depreciation Methods for Depreciable Assets) of the New Order, those pertaining to a contract for a lease transaction without transfer of ownership prescribed in paragraph (2), item (v) of that Article that an individual enters into on or after April 1, 2008). machine translation, not official **第二項** 新令第百二十一条の二並びに第百三十四条第二項及び第三項の規定は、平成二十年分以後の所得税について適用する。 suppl-4192-82/art-12/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-12/par-2 The provisions of Article 121-2 and Article 134, paragraphs (2) and (3) of the New Order apply to income tax for 2008 and subsequent years. machine translation, not official **第三項** 個人が、平成十九年分の所得税について、減価償却資産につき選定した償却の方法（その償却の方法を届け出なかった個人がよるべきこととされている新令第百二十五条（減価償却資産の法定償却方法）に規定する償却の方法を含む。）を変更しようとする場合（二以上の事業所又は船舶を有する個人で事業所又は船舶ごとに償却の方法を選定していないものが事業所又は船舶ごとに償却の方法を選定しようとする場合を含む。）において、平成十九年分の所得税に係る確定申告期限までに、新たな償却の方法、変更しようとする理由その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出したときは、当該届出書をもって新令第百二十四条第二項（減価償却資産の償却の方法の変更手続）の申請書とみなし、当該届出書の提出をもって同条第一項の承認があったものとみなす。 suppl-4192-82/art-12/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-12/par-3 In the case where an individual seeks to change, for income tax for 2007, the depreciation method selected for Depreciable Assets (including the depreciation method prescribed in Article 125 (Statutory Depreciation Methods for Depreciable Assets) of the New Order which an individual who has not submitted notification of a depreciation method is to follow) (including the case where an individual who has two or more offices or ships and has not selected a depreciation method for each office or ship seeks to select a depreciation method for each office or ship), if the individual submits to the competent district director with jurisdiction over the place for tax payment, by the Filing Deadline for income tax for 2007, a written notice stating the new depreciation method, the reason for the intended change and other particulars specified by Ministry of Finance Order, that written notice is deemed to be the written application under Article 124, paragraph (2) (Procedures for Changing Depreciation Methods for Depreciable Assets) of the New Order, and the submission of that written notice is deemed to constitute the approval under paragraph (1) of that Article. machine translation, not official **第四項** 改正法附則第七十条第十一項、第十四項又は第十八項（個人の減価償却に関する経過措置）の規定の適用を受ける個人に係る新令第百三十三条の二第一項（陳腐化した減価償却資産の償却費の特例）の規定の適用については、同項中「）又は」とあるのは「）若しくは」と、「）の規定」とあるのは「）又は所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十条第十一項、第十四項若しくは第十八項（個人の減価償却に関する経過措置）の規定によりなおその効力を有するものとされる同法第十二条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第十二条の三第一項、第十三条の三若しくは第十四条（第二項に係る部分に限る。）（特定医療用建物の割増償却等）の規定」とする。 suppl-4192-82/art-12/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-12/par-4 With regard to the application of Article 133-2, paragraph (1) (Special Provisions on Depreciation Allowances for Obsolete Depreciable Assets) of the New Order to an individual to whom the provisions of Article 70, paragraph (11), (14) or (18) (Transitional Measures regarding Depreciation of Individuals) of the Supplementary Provisions of the Amending Act apply, in Article 133-2, paragraph (1) of the New Order, the word "又は" (or) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase ") provisions" is deemed to be replaced with ") or the provisions of Article 12-3, paragraph (1), Article 13-3 or Article 14 (limited to the part pertaining to paragraph (2)) (Additional Depreciation, etc. for Specified Medical Buildings) of the Act on Special Measures Concerning Taxation prior to its amendment by the provisions of Article 12 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remain in force pursuant to the provisions of Article 70, paragraph (11), (14) or (18) (Transitional Measures regarding Depreciation of Individuals) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-4192-82/art-12/par-1: 新令第百二十一条の二 → 所得税法施行令 第百二十一条の二 (Article 121-2), art-121-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121-2 - suppl-4192-82/art-12/par-1: 第百三十四条第二項 → 所得税法施行令 第百三十四条第二項 (Article 134, paragraph (2)), art-134/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-134/par-2 - suppl-4192-82/art-12/par-1: 第三項 → 所得税法施行令 第百三十四条第三項 (Article 134, paragraph (3)), art-134/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-134/par-3 - suppl-4192-82/art-12/par-1: 新令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 - suppl-4192-82/art-12/par-1: 同条第二項第五号 → 所得税法施行令 第百二十条の二第二項第五号 (Article 120-2, paragraph (2), item (v)), art-120-2/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-5 - suppl-4192-82/art-12/par-2: 新令第百二十一条の二 → 所得税法施行令 第百二十一条の二 (Article 121-2), art-121-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-121-2 - suppl-4192-82/art-12/par-2: 第百三十四条第二項 → 所得税法施行令 第百三十四条第二項 (Article 134, paragraph (2)), art-134/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-134/par-2 - suppl-4192-82/art-12/par-2: 第三項 → 所得税法施行令 第百三十四条第三項 (Article 134, paragraph (3)), art-134/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-134/par-3 - suppl-4192-82/art-12/par-3: 新令第百二十五条 → 所得税法施行令 第百二十五条 (Article 125), art-125 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-125 - suppl-4192-82/art-12/par-3: 新令第百二十四条第二項 → 所得税法施行令 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-2 - suppl-4192-82/art-12/par-3: 同条第一項 → 所得税法施行令 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-1 - suppl-4192-82/art-12/par-4: 同法第十二条 → e-Gov law 419AC0000000006, 第十二条 (Article 12), art-12 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-3 --- ## 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-20261106T173921-122, 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-20261106T173921-122, 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