# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十四条の二 (Article 24-2)

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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: 第二十四条の二 (Article 24-2)（取替資産の範囲） — address `art-24-2`
- 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-24-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-24-2
- 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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### 第二十四条の二（取替資産の範囲） — Scope of Replacement Assets
<sup>caption: machine translation, not official</sup>
<sup>art-24-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-24-2 · https://japanlaw.org/l/340M50000040011/art-24-2</sup>

      **第一項**  令第百二十一条第三項（取替資産の意義）に規定する財務省令で定める取替資産は、次に掲げる資産とする。
      <sup>art-24-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-24-2/par-1 · https://japanlaw.org/l/340M50000040011/art-24-2/par-1</sup>
      The replacement assets specified by Ministry of Finance Order as prescribed in Article 121, paragraph (3) (Meaning of Replacement Assets) of the Order are the following assets.
      <sup>machine translation, not official</sup>

        **一**  鉄道設備又は軌道設備に属する構築物のうち、軌条及びその附属品、まくら木、分岐器、ボンド、信号機、通信線、信号線、電灯電力線、送配電線、き電線、電車線、第三軌条並びに電線支持物（鉄柱、鉄塔、コンクリート柱及びコンクリート塔を除く。）
        <sup>art-24-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-24-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-24-2/par-1/item-1</sup>
        among structures belonging to railway facilities or tramway facilities: rails and their accessories, sleepers, switches, bonds, signals, communication lines, signal lines, electric lighting and power lines, power transmission and distribution lines, feeder lines, trolley lines, third rails, and wire supports (excluding steel poles, steel towers, concrete poles and concrete towers);
        <sup>machine translation, not official</sup>

        **二**  送電設備に属する構築物のうち、木柱、がい子、送電線、地線及び添架電話線
        <sup>art-24-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-24-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-24-2/par-1/item-2</sup>
        among structures belonging to power transmission facilities: wooden poles, insulators, power transmission lines, ground wires and attached telephone lines;
        <sup>machine translation, not official</sup>

        **三**  配電設備に属する構築物のうち、木柱、配電線、引込線及び添架電話線
        <sup>art-24-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-24-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-24-2/par-1/item-3</sup>
        among structures belonging to power distribution facilities: wooden poles, power distribution lines, service lines and attached telephone lines;
        <sup>machine translation, not official</sup>

        **四**  電気事業用配電設備に属する機械及び装置のうち、計器、柱上変圧器、保安開閉装置、電力用蓄電器及び屋内配線
        <sup>art-24-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-24-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-24-2/par-1/item-4</sup>
        among machinery and equipment belonging to power distribution facilities for the electric utility business: meters, pole transformers, protective switching devices, power capacitors and indoor wiring;
        <sup>machine translation, not official</sup>

        **五**  ガス又はコークスの製造設備及びガスの供給設備に属する機械及び装置のうち、鋳鉄ガス導管（口径二十・三二センチメートル以下のものに限る。）、鋼鉄ガス導管及び需要者用ガス計量器
        <sup>art-24-2/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-24-2/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-24-2/par-1/item-5</sup>
        among machinery and equipment belonging to facilities for the production of gas or coke and facilities for the supply of gas: cast iron gas conduits (limited to those with a diameter of 20.32 centimeters or less), steel gas conduits and gas meters for consumers.
        <sup>machine translation, not official</sup>

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## Cites
- art-24-2/par-1: 令第百二十一条第三項 → e-Gov law 340CO0000000096, 第百二十一条第三項 (Article 121, paragraph (3)), art-121/par-3 — not held in this collection

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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