# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十三条 (Article 33) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-33. 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: 第三十三条 (Article 33)（種類等を同じくする減価償却資産の償却費） — address `art-33` - 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-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-33 - 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. --- ### 第三十三条（種類等を同じくする減価償却資産の償却費） — Depreciation Allowance for Depreciable Assets of the Same Type, etc. caption: machine translation, not official art-33 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-33 · https://japanlaw.org/l/340M50000040011/art-33 **第一項** 居住者の有する減価償却資産で耐用年数省令に規定する耐用年数（令第百三十条第一項（耐用年数の短縮）の規定により耐用年数とみなされるものを含む。以下この項において同じ。）を適用するものについての各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入される償却費の額は、当該耐用年数に応じ、耐用年数省令に規定する減価償却資産の種類の区分（その種類につき構造若しくは用途、細目又は設備の種類の区分が定められているものについては、その構造若しくは用途、細目又は設備の種類の区分とし、二以上の事業所を有する居住者で事業所ごとに償却の方法を選定している場合にあつては、事業所ごとのこれらの区分とする。）ごとに、かつ、当該耐用年数及びその居住者が採用している令第百二十条から第百二十一条まで（減価償却資産の償却の方法等）に規定する償却の方法の異なるものについては、その異なるごとに、当該償却の方法により計算した金額とするものとする。 art-33/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-33/par-1 · https://japanlaw.org/l/340M50000040011/art-33/par-1 The amount of the depreciation allowance to be included in necessary expenses in calculating the amount of real property income, the amount of business income, the amount of timber income or the amount of miscellaneous income for each year, with respect to a Depreciable Asset held by a Resident to which the useful life prescribed in the Useful Life Order (including that deemed to be the useful life under the provisions of Article 130, paragraph (1) (Shortening of Useful Life) of the Order; the same applies hereinafter in this paragraph) is applied, is to be the amount calculated by the method of depreciation, in accordance with that useful life, for each category of types of Depreciable Assets prescribed in the Useful Life Order (for those types for which a category of structure or use, detail or type of equipment is specified, that category of structure or use, detail or type of equipment, and, where a Resident who has two or more places of business has selected the method of depreciation for each place of business, those categories for each place of business), and, for those differing in that useful life and in the method of depreciation prescribed in Articles 120 through 121 (Methods of Depreciation of Depreciable Assets, etc.) of the Order that the Resident has adopted, for each such difference. machine translation, not official **第二項** 前項の場合において、居住者がその有する機械及び装置の種類の区分について旧耐用年数省令に定められている設備の種類の区分によつているときは、同項に規定する減価償却資産の種類の区分は、旧耐用年数省令に定められている設備の種類の区分とすることができる。 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 In the case referred to in the preceding paragraph, where a Resident follows, for the categories of types of the machinery and equipment that the Resident holds, the categories of types of equipment specified in the former Useful Life Ministerial Order, the categories of types of Depreciable Assets prescribed in that paragraph may be the categories of types of equipment specified in the former Useful Life Ministerial Order. machine translation, not official **第三項** 居住者がそのよるべき償却の方法として令第百二十条の二第一項第一号イ（２）（減価償却資産の償却の方法）に規定する定率法を採用している減価償却資産のうちに平成二十四年三月三十一日以前に取得された資産と同年四月一日以後に取得された資産とがある場合には、これらの資産は、それぞれ償却の方法が異なるものとして、第一項の規定を適用する。 art-33/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-33/par-3 · https://japanlaw.org/l/340M50000040011/art-33/par-3 If, among the Depreciable Assets for which a Resident has adopted the declining-balance method prescribed in Article 120-2, paragraph (1), item (i), (a), (2) (Depreciation Methods for Depreciable Assets) of the Order as the depreciation method to be used, there are assets acquired on or before March 31, 2012 and assets acquired on or after April 1 of that year, the provisions of paragraph (1) apply on the basis that those assets are respectively subject to different depreciation methods. machine translation, not official --- ## Cites - art-33/par-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-33/par-1: この項 → 所得税法施行規則 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-33/par-1 · https://japanlaw.org/l/340M50000040011/art-33/par-1 - art-33/par-1: 令第百二十条から第百二十一条まで → e-Gov law 340CO0000000096, 第百二十条 (Article 120), art-120 — not held in this collection - art-33/par-2: 前項 → 所得税法施行規則 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-33/par-1 · https://japanlaw.org/l/340M50000040011/art-33/par-1 - art-33/par-3: 令第百二十条の二第一項第一号 → e-Gov law 340CO0000000096, 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — not held in this collection - art-33/par-3: 第一項 → 所得税法施行規則 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-33/par-1 · https://japanlaw.org/l/340M50000040011/art-33/par-1 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第二十八条第一項第一号（償却の方法の選定の単位） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-28/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-28/par-1/item-1 - 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 第三十三条第一項（種類等を同じくする減価償却資産の償却費） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-33/par-1 · https://japanlaw.org/l/340M50000040011/art-33/par-1 - 所得税法施行規則 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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-33/par-2 · https://japanlaw.org/l/340M50000040011/art-33/par-2 - 所得税法施行規則 第三十三条第三項（種類等を同じくする減価償却資産の償却費） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-33/par-3 · https://japanlaw.org/l/340M50000040011/art-33/par-3 - 所得税法施行規則 附則第二条第二項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-85/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-85/art-2/par-2 - 所得税法施行規則 附則第二条第三項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-85/art-2/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4239-85/art-2/par-3 - 所得税法施行規則 附則第二条第四項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-85/art-2/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-85/art-2/par-4 - 所得税法施行規則 附則第二条第五項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-85/art-2/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4239-85/art-2/par-5 --- ## 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-20261027T143811-020, translated 2026-10-27 - 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