# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十五条の二 (Article 25-2)

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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: 第二十五条の二 (Article 25-2)（旧リース期間定額法を採用する場合の届出書の記載事項） — address `art-25-2`
- 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-25-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-25-2
- 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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### 第二十五条の二（旧リース期間定額法を採用する場合の届出書の記載事項） — Matters to Be Stated in a Written Notification for Adoption of the Old Lease-Period Straight-Line Method
<sup>caption: machine translation, not official</sup>
<sup>art-25-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-25-2 · https://japanlaw.org/l/340M50000040011/art-25-2</sup>

      **第一項**  令第百二十一条の二第二項（リース賃貸資産の償却の方法の特例）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-25-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-25-2/par-1 · https://japanlaw.org/l/340M50000040011/art-25-2/par-1</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 121-2, paragraph (2) (Special Provisions on the Method of Depreciation of Lease-Rented Assets) of the Order are the following matters.
      <sup>machine translation, not official</sup>

        **一**  令第百二十一条の二第二項に規定する届出書を提出をする者の氏名及び住所
        <sup>art-25-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-25-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-25-2/par-1/item-1</sup>
        the name and domicile of the person who submits the written notification prescribed in Article 121-2, paragraph (2) of the Order;
        <sup>machine translation, not official</sup>

        **二**  令第百二十一条の二第一項に規定する旧リース期間定額法を採用しようとする資産の種類（同条第二項に規定する資産の種類をいう。）ごとの同条第三項に規定する改定取得価額の合計額
        <sup>art-25-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-25-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-25-2/par-1/item-2</sup>
        the total amount of the revised acquisition price prescribed in Article 121-2, paragraph (3) of the Order, for each type of asset (meaning the type of asset prescribed in Article 121-2, paragraph (2) of the Order) for which the person intends to adopt the old lease-period straight-line method prescribed in Article 121-2, paragraph (1) of the Order;
        <sup>machine translation, not official</sup>

        **三**  その他参考となるべき事項
        <sup>art-25-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-25-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-25-2/par-1/item-3</sup>
        any other matters for reference.
        <sup>machine translation, not official</sup>

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## Cites
- art-25-2/par-1: 令第百二十一条の二第二項 → e-Gov law 340CO0000000096, 第百二十一条の二第二項 (Article 121-2, paragraph (2)), art-121-2/par-2 — not held in this collection
- art-25-2/par-1/item-1: 令第百二十一条の二第二項 → e-Gov law 340CO0000000096, 第百二十一条の二第二項 (Article 121-2, paragraph (2)), art-121-2/par-2 — not held in this collection
- art-25-2/par-1/item-2: 令第百二十一条の二第一項 → e-Gov law 340CO0000000096, 第百二十一条の二第一項 (Article 121-2, paragraph (1)), art-121-2/par-1 — not held in this collection
- art-25-2/par-1/item-2: 同条第二項 → e-Gov law 340CO0000000096, 第百二十一条の二第二項 (Article 121-2, paragraph (2)), art-121-2/par-2 — not held in this collection
- art-25-2/par-1/item-2: 同条第三項 → e-Gov law 340CO0000000096, 第百二十一条の二第三項 (Article 121-2, paragraph (3)), art-121-2/par-3 — 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 附則第十六条第一項（旧リース期間定額法を採用する場合の届出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-16/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-16/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