# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十五条 (Article 25)

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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: 第二十五条 (Article 25)（取替法を採用する場合の承認申請書の記載事項） — address `art-25`
- 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-25
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-25
- 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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### 第二十五条（取替法を採用する場合の承認申請書の記載事項） — Matters to Be Stated in a Written Application for Approval for Adoption of the Replacement Method
<sup>caption: machine translation, not official</sup>
<sup>art-25 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-25 · https://japanlaw.org/l/340M50000040011/art-25</sup>

      **第一項**  令第百二十一条第四項（取替資産に係る償却の方法の特例）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-25/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-25/par-1 · https://japanlaw.org/l/340M50000040011/art-25/par-1</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 121, paragraph (4) (Special Provisions on the Method of Depreciation of Replacement Assets) of the Order are the following matters.
      <sup>machine translation, not official</sup>

        **一**  令第百二十一条第四項に規定する申請書を提出する者の氏名及び住所
        <sup>art-25/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-25/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-25/par-1/item-1</sup>
        the name and domicile of the person who submits the written application prescribed in Article 121, paragraph (4) of the Order;
        <sup>machine translation, not official</sup>

        **二**  令第百二十一条第二項に規定する取替法を採用しようとする年の一月一日（年の中途において事業所得を生ずべき事業を開始した場合には、その日。第二十七条（特別な償却率の認定申請書の記載事項）において同じ。）において見込まれる令第百二十一条第一項の規定の適用を受けようとする減価償却資産の種類ごとの数量並びにその取得価額の合計額及び償却後の価額の合計額
        <sup>art-25/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-25/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-25/par-1/item-2</sup>
        the quantity, the total amount of the acquisition price and the total amount of the value after depreciation, for each type of Depreciable Asset to which the person intends to have Article 121, paragraph (1) of the Order applied, expected on January 1 of the year in which the person intends to adopt the replacement method prescribed in Article 121, paragraph (2) of the Order (or, if the person has started a business that generates business income in the middle of the year, on the date of the start; the same applies in Article 27 (Matters to Be Stated in a Written Application for Certification of a Special Depreciation Rate));
        <sup>machine translation, not official</sup>

        **三**  その他参考となるべき事項
        <sup>art-25/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-25/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-25/par-1/item-3</sup>
        any other matters for reference.
        <sup>machine translation, not official</sup>

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## Cites
- art-25/par-1: 令第百二十一条第四項 → e-Gov law 340CO0000000096, 第百二十一条第四項 (Article 121, paragraph (4)), art-121/par-4 — not held in this collection
- art-25/par-1/item-1: 令第百二十一条第四項 → e-Gov law 340CO0000000096, 第百二十一条第四項 (Article 121, paragraph (4)), art-121/par-4 — not held in this collection
- art-25/par-1/item-2: 令第百二十一条第二項 → e-Gov law 340CO0000000096, 第百二十一条第二項 (Article 121, paragraph (2)), art-121/par-2 — not held in this collection
- art-25/par-1/item-2: 第二十七条 → 所得税法施行規則 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-27 · https://japanlaw.org/l/340M50000040011/art-27
- art-25/par-1/item-2: 令第百二十一条第一項 → e-Gov law 340CO0000000096, 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — not held in this collection

## Cited by

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

- 所得税法施行規則 附則第十五条第一項（取替法を採用する場合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-15/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-15/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