# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十二条 (Article 32)

This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32. 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: 第三十二条 (Article 32)（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） — address `art-32`
- 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-32
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-32
- 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.

---

### 第三十二条（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） — Cases of Renewal, etc. of Assets for Which Shortening of Useful Life Is Approved upon Notification
<sup>caption: machine translation, not official</sup>
<sup>art-32 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32 · https://japanlaw.org/l/340M50000040011/art-32</sup>

      **第一項**  令第百三十条第七項（耐用年数の短縮）に規定する財務省令で定める場合は、次に掲げる場合とする。
      <sup>art-32/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-1 · https://japanlaw.org/l/340M50000040011/art-32/par-1</sup>
      The cases specified by Ministry of Finance Order as prescribed in Article 130, paragraph (7) (Shortening of Useful Life) of the Order are the following cases.
      <sup>machine translation, not official</sup>

        **一**  令第百三十条第一項の承認に係る減価償却資産（以下この項及び次項において「短縮特例承認資産」という。）の一部の資産について、種類及び品質を同じくするこれに代わる新たな資産と取り替えた場合
        <sup>art-32/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-32/par-1/item-1</sup>
        the case where a part of the assets of the Depreciable Assets subject to approval under Article 130, paragraph (1) of the Order (hereinafter referred to as "assets approved for a shortened useful life" in this paragraph and the following paragraph) is replaced with a new asset of the same type and quality that takes its place;
        <sup>machine translation, not official</sup>

        **二**  短縮特例承認資産の一部の資産について、これに代わる新たな資産（当該資産の購入の代価（令第百二十六条第一項第一号イ（減価償却資産の取得価額）に規定する購入の代価をいう。）又は当該資産の建設等（同項第二号に規定する建設等をいう。）のために要した原材料費、労務費及び経費の額並びに当該資産を業務の用に供するために直接要した費用の額の合計額が当該短縮特例承認資産の取得価額の百分の十に相当する金額を超えるものを除く。）と取り替えた場合であつて、その取り替えた後の使用可能期間の年数と当該短縮特例承認資産の令第百三十条第一項の承認に係る使用可能期間の年数とに差異が生じない場合
        <sup>art-32/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-32/par-1/item-2</sup>
        the case where a part of the assets approved for a shortened useful life is replaced with a new asset that takes its place (excluding one for which the total amount of the purchase price of that asset (meaning the purchase price prescribed in Article 126, paragraph (1), item (i), (a) (Acquisition Price of Depreciable Assets) of the Order) or the amount of the cost of raw materials, labor costs and expenses required for the construction, etc. of that asset (meaning the construction, etc. prescribed in item (ii) of that paragraph), and the amount of the costs directly required to put that asset into use for business, exceeds the amount equivalent to 10 percent of the acquisition price of the asset approved for a shortened useful life), and there is no difference between the number of years of the usable period after the replacement and the number of years of the usable period of that asset approved for a shortened useful life relating to the approval under Article 130, paragraph (1) of the Order.
        <sup>machine translation, not official</sup>

      **第二項**  令第百三十条第七項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-32/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-2 · https://japanlaw.org/l/340M50000040011/art-32/par-2</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 130, paragraph (7) of the Order are the following matters.
      <sup>machine translation, not official</sup>

        **一**  令第百三十条第七項に規定する届出書を提出する者の氏名及び住所
        <sup>art-32/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-32/par-2/item-1</sup>
        the name and domicile of the person who submits the written notification prescribed in Article 130, paragraph (7) of the Order;
        <sup>machine translation, not official</sup>

        **二**  短縮特例承認資産の令第百三十条第一項の承認に係る使用可能期間の算定の基礎
        <sup>art-32/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-32/par-2/item-2</sup>
        the basis for calculating the usable period of the asset approved for a shortened useful life relating to the approval under Article 130, paragraph (1) of the Order;
        <sup>machine translation, not official</sup>

        **三**  令第百三十条第七項に規定する更新資産に取り替えた後の使用可能期間の算定の基礎
        <sup>art-32/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-32/par-2/item-3</sup>
        the basis for calculating the usable period after replacement with the renewal asset prescribed in Article 130, paragraph (7) of the Order;
        <sup>machine translation, not official</sup>

        **四**  前項各号に掲げる事由のいずれに該当するかの別
        <sup>art-32/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-32/par-2/item-4</sup>
        which of the grounds listed in the items of the preceding paragraph applies;
        <sup>machine translation, not official</sup>

        **五**  その他参考となるべき事項
        <sup>art-32/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-32/par-2/item-5</sup>
        any other matters for reference.
        <sup>machine translation, not official</sup>

      **第三項**  令第百三十条第八項に規定する財務省令で定める事由は、次の各号に掲げる事由とし、同項に規定する財務省令で定める減価償却資産は、当該各号に掲げる事由の区分に応じ当該各号に定める減価償却資産とする。
      <sup>art-32/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-3 · https://japanlaw.org/l/340M50000040011/art-32/par-3</sup>
      The grounds specified by Ministry of Finance Order as prescribed in Article 130, paragraph (8) of the Order are the grounds set out in the following items, and the Depreciable Assets specified by Ministry of Finance Order as prescribed in that paragraph are the Depreciable Assets specified in each of those items according to the category of grounds set out in them.
      <sup>machine translation, not official</sup>

        **一**  第三十条第一号（耐用年数の短縮が認められる事由）に掲げる事由　当該事由による令第百三十条第一項の承認に係る減価償却資産と構成を同じくする減価償却資産
        <sup>art-32/par-3/item-1 · 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</sup>
        the grounds listed in Article 30, item (i) (Grounds on Which Shortening of Useful Life Is Approved): a Depreciable Asset with the same composition as the Depreciable Asset subject to approval under Article 130, paragraph (1) of the Order on those grounds;
        <sup>machine translation, not official</sup>

        **二**  第三十条第三号（令第百三十条第一項第一号及び第三十条第一号に係る部分に限る。）に掲げる事由　当該事由による同項の承認に係る減価償却資産と材質若しくは製作方法又は構成に準ずるものを同じくする減価償却資産
        <sup>art-32/par-3/item-2 · 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</sup>
        the grounds listed in Article 30, item (iii) (limited to the portion relating to Article 130, paragraph (1), item (i) of the Order and Article 30, item (i)): a Depreciable Asset that has the same material or method of manufacture, or the same matters equivalent to composition, as the Depreciable Asset subject to approval under Article 130, paragraph (1) of the Order on those grounds.
        <sup>machine translation, not official</sup>

      **第四項**  令第百三十条第八項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-32/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-4 · https://japanlaw.org/l/340M50000040011/art-32/par-4</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 130, paragraph (8) of the Order are the following matters.
      <sup>machine translation, not official</sup>

        **一**  令第百三十条第八項に規定する届出書を提出する者の氏名及び住所
        <sup>art-32/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-32/par-4/item-1</sup>
        the name and domicile of the person who submits the written notification prescribed in Article 130, paragraph (8) of the Order;
        <sup>machine translation, not official</sup>

        **二**  令第百三十条第八項に規定する承認に係る減価償却資産及びその取得した減価償却資産の材質若しくは製作方法若しくは構成又はこれらに準ずるもの
        <sup>art-32/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-32/par-4/item-2</sup>
        the material, method of manufacture or composition, or matters equivalent thereto, of the Depreciable Asset relating to the approval prescribed in Article 130, paragraph (8) of the Order and of the Depreciable Asset acquired;
        <sup>machine translation, not official</sup>

        **三**  令第百三十条第一項第一号及び前項各号に掲げる事由のいずれに該当するかの別
        <sup>art-32/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-32/par-4/item-3</sup>
        which of the grounds listed in Article 130, paragraph (1), item (i) of the Order and in the items of the preceding paragraph applies;
        <sup>machine translation, not official</sup>

        **四**  その他参考となるべき事項
        <sup>art-32/par-4/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-4/item-4 · https://japanlaw.org/l/340M50000040011/art-32/par-4/item-4</sup>
        any other matters for reference.
        <sup>machine translation, not official</sup>

---

## Cites
- art-32/par-1: 令第百三十条第七項 → e-Gov law 340CO0000000096, 第百三十条第七項 (Article 130, paragraph (7)), art-130/par-7 — not held in this collection
- art-32/par-1/item-1: 令第百三十条第一項 → e-Gov law 340CO0000000096, 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — not held in this collection
- art-32/par-1/item-1: この項 → 所得税法施行規則 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-1 · https://japanlaw.org/l/340M50000040011/art-32/par-1
- art-32/par-1/item-1: 次項 → 所得税法施行規則 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-2 · https://japanlaw.org/l/340M50000040011/art-32/par-2
- art-32/par-1/item-2: 令第百二十六条第一項第一号 → e-Gov law 340CO0000000096, 第百二十六条第一項第一号 (Article 126, paragraph (1), item (i)), art-126/par-1/item-1 — not held in this collection
- art-32/par-1/item-2: 同項第二号 → e-Gov law 340CO0000000096, 第百二十六条第一項第二号 (Article 126, paragraph (1), item (ii)), art-126/par-1/item-2 — not held in this collection
- art-32/par-1/item-2: 令第百三十条第一項 → e-Gov law 340CO0000000096, 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — not held in this collection
- art-32/par-2: 令第百三十条第七項 → e-Gov law 340CO0000000096, 第百三十条第七項 (Article 130, paragraph (7)), art-130/par-7 — not held in this collection
- art-32/par-2/item-1: 令第百三十条第七項 → e-Gov law 340CO0000000096, 第百三十条第七項 (Article 130, paragraph (7)), art-130/par-7 — not held in this collection
- art-32/par-2/item-2: 令第百三十条第一項 → e-Gov law 340CO0000000096, 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — not held in this collection
- art-32/par-2/item-3: 令第百三十条第七項 → e-Gov law 340CO0000000096, 第百三十条第七項 (Article 130, paragraph (7)), art-130/par-7 — not held in this collection
- art-32/par-2/item-4: 前項 → 所得税法施行規則 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-1 · https://japanlaw.org/l/340M50000040011/art-32/par-1
- art-32/par-3: 令第百三十条第八項 → e-Gov law 340CO0000000096, 第百三十条第八項 (Article 130, paragraph (8)), art-130/par-8 — not held in this collection
- art-32/par-3/item-1: 第三十条第一号 → 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-32/par-3/item-1: 令第百三十条第一項 → e-Gov law 340CO0000000096, 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — not held in this collection
- art-32/par-3/item-2: 第三十条第三号 → 所得税法施行規則 第三十条第一項第三号 (Article 30, paragraph (1), item (iii)), 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
- art-32/par-3/item-2: 令第百三十条第一項第一号 → e-Gov law 340CO0000000096, 第百三十条第一項第一号 (Article 130, paragraph (1), item (i)), art-130/par-1/item-1 — not held in this collection
- art-32/par-3/item-2: 第三十条第一号 → e-Gov law 340CO0000000096, 第三十条第一項第一号 (Article 30, paragraph (1), item (i)), art-30/par-1/item-1 — not held in this collection
- art-32/par-3/item-2: 同項 → e-Gov law 340CO0000000096, 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — not held in this collection
- art-32/par-4: 令第百三十条第八項 → e-Gov law 340CO0000000096, 第百三十条第八項 (Article 130, paragraph (8)), art-130/par-8 — not held in this collection
- art-32/par-4/item-1: 令第百三十条第八項 → e-Gov law 340CO0000000096, 第百三十条第八項 (Article 130, paragraph (8)), art-130/par-8 — not held in this collection
- art-32/par-4/item-2: 令第百三十条第八項 → e-Gov law 340CO0000000096, 第百三十条第八項 (Article 130, paragraph (8)), art-130/par-8 — not held in this collection
- art-32/par-4/item-3: 令第百三十条第一項第一号 → e-Gov law 340CO0000000096, 第百三十条第一項第一号 (Article 130, paragraph (1), item (i)), art-130/par-1/item-1 — not held in this collection
- art-32/par-4/item-3: 前項 → 所得税法施行規則 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-3 · https://japanlaw.org/l/340M50000040011/art-32/par-3

## Cited by

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

- 所得税法施行規則 第三十二条第一項第一号（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-1/item-1 · https://japanlaw.org/l/340M50000040011/art-32/par-1/item-1
- 所得税法施行規則 第三十二条第二項第四号（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-2/item-4 · https://japanlaw.org/l/340M50000040011/art-32/par-2/item-4
- 所得税法施行規則 第三十二条第四項第三号（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-4/item-3 · https://japanlaw.org/l/340M50000040011/art-32/par-4/item-3
- 所得税法施行規則 附則第二十条第一項（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に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-20/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-20/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

---

## 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-20261027T143811-019, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-001, 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