# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十条 (Article 30) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-30. 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: 第三十条 (Article 30)（耐用年数の短縮が認められる事由） — address `art-30` - 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-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-30 - 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. --- ### 第三十条（耐用年数の短縮が認められる事由） — Grounds on Which Shortening of Useful Life Is Approved caption: machine translation, not official art-30 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-30 · https://japanlaw.org/l/340M50000040011/art-30 **第一項** 令第百三十条第一項第六号（耐用年数の短縮）に規定する財務省令で定める事由は、次に掲げる事由とする。 art-30/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-30/par-1 · https://japanlaw.org/l/340M50000040011/art-30/par-1 The grounds specified by Ministry of Finance Order as prescribed in Article 130, paragraph (1), item (vi) (Shortening of Useful Life) of the Order are the following grounds. machine translation, not official **一** 減価償却資産の耐用年数等に関する省令の一部を改正する省令（平成二十年財務省令第三十二号）による改正前の耐用年数省令（以下この条及び第三十三条第二項（種類等を同じくする減価償却資産の償却費）において「旧耐用年数省令」という。）を用いて償却費の額を計算することとした場合に、旧耐用年数省令に定める一の耐用年数を用いて償却費の額を計算すべきこととなる減価償却資産の構成が当該耐用年数を用いて償却費の額を計算すべきこととなる同一種類の他の減価償却資産の通常の構成と著しく異なること。 art-30/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-30/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-30/par-1/item-1 in the case where the amount of the depreciation allowance is to be calculated using the Useful Life Order prior to the amendment by the Ministerial Order Partially Amending the Ministerial Order on the Useful Life, etc. of Depreciable Assets (Ministry of Finance Order No. 32 of 2008) (hereinafter referred to as the "former Useful Life Ministerial Order" in this Article and Article 33, paragraph (2) (Depreciation Allowance for Depreciable Assets of the Same Type, etc.)), the composition of a Depreciable Asset for which the amount of the depreciation allowance is to be calculated using one useful life specified in the former Useful Life Ministerial Order differs markedly from the ordinary composition of other Depreciable Assets of the same type for which the amount of the depreciation allowance is to be calculated using that useful life; machine translation, not official **二** 当該資産が機械及び装置である場合において、当該資産の属する設備が旧耐用年数省令別表第二（機械及び装置の耐用年数表）に特掲された設備以外のものであること。 art-30/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-30/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-30/par-1/item-2 in the case where the asset is machinery and equipment, the equipment to which the asset belongs is other than equipment specifically listed in Appended Table II (Table of Useful Lives of Machinery and Equipment) of the former Useful Life Ministerial Order. machine translation, not official **三** その他令第百三十条第一項第一号から第五号まで及び前二号に掲げる事由に準ずる事由 art-30/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-30/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-30/par-1/item-3 other grounds equivalent to the grounds listed in Article 130, paragraph (1), items (i) to (v) of the Order and in the preceding two items. machine translation, not official --- ## Cites - art-30/par-1: 令第百三十条第一項第六号 → e-Gov law 340CO0000000096, 第百三十条第一項第六号 (Article 130, paragraph (1), item (vi)), art-130/par-1/item-6 — not held in this collection - art-30/par-1/item-1: この条 → 所得税法施行規則 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-30 · https://japanlaw.org/l/340M50000040011/art-30 - art-30/par-1/item-1: 第三十三条第二項 → 所得税法施行規則 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-33/par-2 · https://japanlaw.org/l/340M50000040011/art-33/par-2 - art-30/par-1/item-3: 前二号 → 所得税法施行規則 第三十条第一項第一号 (Article 30, paragraph (1), item (i)), art-30/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-30/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-30/par-1/item-1 - art-30/par-1/item-3: 前二号 → 所得税法施行規則 第三十条第一項第二号 (Article 30, paragraph (1), item (ii)), art-30/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-30/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-30/par-1/item-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第三十条第一項第一号（耐用年数の短縮が認められる事由） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-30/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-30/par-1/item-1 - 所得税法施行規則 第三十条第一項第三号（耐用年数の短縮が認められる事由） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-30/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-30/par-1/item-3 - 所得税法施行規則 第三十一条第一項第四号（耐用年数短縮の承認申請書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-31/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-31/par-1/item-4 - 所得税法施行規則 第三十二条第三項第一号（耐用年数短縮が届出により認められる資産の更新の場合等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-32/par-3/item-1 - 所得税法施行規則 第三十二条第三項第二号（耐用年数短縮が届出により認められる資産の更新の場合等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-32/par-3/item-2 --- ## 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-20261027T143811-018, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-019, 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