# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十四条 (Article 24)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第二十四条 (Article 24)（特別な償却方法の承認申請書の記載事項） — address `art-24`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-24
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-24
- Every provision below carries its address and both URLs 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.

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### 第二十四条（特別な償却方法の承認申請書の記載事項） — Matters to Be Stated in a Written Application for Approval of a Special Depreciation Method
<sup>caption: machine translation, not official</sup>
<sup>art-24 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-24 · https://japanlaw.org/l/340M50000040011/art-24</sup>

      **第一項**  令第百二十条の三第二項（減価償却資産の特別な償却の方法）に規定する財務省令で定める事項は、次に掲げる事項とする。
      <sup>art-24/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-24/par-1 · https://japanlaw.org/l/340M50000040011/art-24/par-1</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 120-3, paragraph (2) (Special Methods of Depreciation of Depreciable Assets) of the Order are the following matters.
      <sup>machine translation, not official</sup>

        **一**  令第百二十条の三第二項に規定する申請書を提出する者の氏名及び住所
        <sup>art-24/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-24/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-24/par-1/item-1</sup>
        the name and domicile of the person who submits the written application prescribed in Article 120-3, paragraph (2) of the Order;
        <sup>machine translation, not official</sup>

        **二**  その採用しようとする償却の方法が令第百三十二条第一項各号（年の中途で業務の用に供した減価償却資産等の償却費の特例）のイ又はロに掲げる償却の方法のいずれに類するかの別
        <sup>art-24/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-24/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-24/par-1/item-2</sup>
        which of the depreciation methods listed in (a) or (b) of each item of Article 132, paragraph (1) (Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put into Use for Business in the Middle of the Year) of the Order the depreciation method that is intended to be adopted is similar to;
        <sup>machine translation, not official</sup>

        **三**  その他参考となるべき事項
        <sup>art-24/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-24/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-24/par-1/item-3</sup>
        any other matters for reference.
        <sup>machine translation, not official</sup>

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## Cites
- art-24/par-1: 令第百二十条の三第二項 → e-Gov law 340CO0000000096, 第百二十条の三第二項 (Article 120-3, paragraph (2)), art-120-3/par-2 — not held in this collection
- art-24/par-1/item-1: 令第百二十条の三第二項 → e-Gov law 340CO0000000096, 第百二十条の三第二項 (Article 120-3, paragraph (2)), art-120-3/par-2 — not held in this collection
- art-24/par-1/item-2: 令第百三十二条第一項 → e-Gov law 340CO0000000096, 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — not held in this collection

## Cited by

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

- 所得税法施行規則 第四条第一項第二十九号（障害者等の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-4/par-1/item-29 · https://japanlaw.org/l/340M50000040011/art-4/par-1/item-29
- 所得税法施行規則 附則第十四条第一項（特別な償却方法の承認申請書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-14/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-14/par-1
- 所得税法施行規則 附則第六条第一項（特別な評価の方法の承認申請書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-6/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-017, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27