# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十四条 (Article 34)

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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: 第三十四条 (Article 34)（増加償却割合の計算等） — address `art-34`
- 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-34
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-34
- 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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### 第三十四条（増加償却割合の計算等） — Calculation, etc. of Additional Depreciation Ratio
<sup>caption: machine translation, not official</sup>
<sup>art-34 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34 · https://japanlaw.org/l/340M50000040011/art-34</sup>

      **第一項**  令第百三十三条（通常の使用時間を超えて使用される機械及び装置の償却費の特例）に規定する財務省令で定めるところにより計算した増加償却割合は、同条に規定する平均的な使用時間を超えて使用する機械及び装置につき、千分の三十五にその年における当該機械及び装置の一日当たりの超過使用時間の数を乗じて計算した割合（当該割合に小数点以下二位未満の端数があるときは、これを切り上げる。）とする。
      <sup>art-34/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-1 · https://japanlaw.org/l/340M50000040011/art-34/par-1</sup>
      The additional depreciation ratio calculated as specified by Ministry of Finance Order as prescribed in Article 133 (Special Provisions on Depreciation Allowances for Machinery and Equipment Used Beyond Normal Hours of Use) of the Order is the ratio calculated, with respect to machinery and equipment used beyond the average hours of use prescribed in that Article, by multiplying 35/1,000 by the number of excess hours of use per day of that machinery and equipment in that year (if the ratio has a fraction of less than the second decimal place, that fraction is rounded up).
      <sup>machine translation, not official</sup>

      **第二項**  前項の機械及び装置の一日当たりの超過使用時間とは、次の各号に掲げる時間のうちその居住者の選択したいずれかの時間をいう。
      <sup>art-34/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-2 · https://japanlaw.org/l/340M50000040011/art-34/par-2</sup>
      The excess hours of use per day of the machinery and equipment in the preceding paragraph means whichever of the hours set forth in the following items the Resident has selected.
      <sup>machine translation, not official</sup>

        **一**  当該機械及び装置に属する個々の機械及び装置ごとにイに掲げる時間にロに掲げる割合を乗じて計算した時間の合計時間
        <sup>art-34/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-34/par-2/item-1</sup>
        the total of the hours calculated, for each individual machine and equipment belonging to that machinery and equipment, by multiplying the hours set forth in (a) by the ratio set forth in (b);
        <sup>machine translation, not official</sup>

          **イ**  当該個々の機械及び装置のその年における平均超過使用時間（当該個々の機械及び装置が当該機械及び装置の通常の経済事情における一日当たりの平均的な使用時間を超えてその年において使用された場合におけるその超えて使用された時間の合計時間を当該個々の機械及び装置のその年において通常使用されるべき日数で除して計算した時間をいう。次号において同じ。）
          <sup>art-34/par-2/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-2/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-34/par-2/item-1/sub-1</sup>
          the average excess hours of use of that individual machine and equipment in that year (meaning the hours calculated by dividing the total hours by which that individual machine and equipment was used in that year in excess of the average hours of use per day of that machinery and equipment under normal economic circumstances by the number of days in that year on which that individual machine and equipment should normally be used; the same applies in the following item);
          <sup>machine translation, not official</sup>

          **ロ**  当該機械及び装置の取得価額（減価償却資産の償却費の計算の基礎となる取得価額をいい、令第百三十条第九項（耐用年数の短縮）の規定の適用がある場合には同項の規定の適用がないものとした場合に減価償却資産の償却費の計算の基礎となる取得価額となる金額とする。以下この号において同じ。）のうちに当該個々の機械及び装置の取得価額の占める割合
          <sup>art-34/par-2/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-2/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-34/par-2/item-1/sub-2</sup>
          the ratio that the acquisition price of that individual machine and equipment bears to the acquisition price of that machinery and equipment (meaning the acquisition price that serves as the basis for calculating the depreciation allowance for a Depreciable Asset and, where Article 130, paragraph (9) (Shortening of Useful Life) of the Order applies, the amount that would be the acquisition price serving as the basis for calculating the depreciation allowance for a Depreciable Asset if that paragraph did not apply; hereinafter the same applies in this item);
          <sup>machine translation, not official</sup>

        **二**  当該機械及び装置に属する個々の機械及び装置のその年における平均超過使用時間の合計時間をその年十二月三十一日（その居住者が年の中途において死亡し又は出国をした場合には、その死亡又は出国の時）における当該個々の機械及び装置の総数で除して計算した時間
        <sup>art-34/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-34/par-2/item-2</sup>
        the hours calculated by dividing the total of the average excess hours of use in that year of the individual machines and equipment belonging to that machinery and equipment by the total number of those individual machines and equipment on December 31 of that year (or, if the Resident dies or becomes Absent From Japan in the middle of the year, at the time of the death or the Absence From Japan).
        <sup>machine translation, not official</sup>

      **第三項**  令第百三十三条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-34/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3 · https://japanlaw.org/l/340M50000040011/art-34/par-3</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 133 of the Order are as follows:
      <sup>machine translation, not official</sup>

        **一**  令第百三十三条に規定する書類を提出する者の氏名及び住所
        <sup>art-34/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-34/par-3/item-1</sup>
        the name and address of the person who submits the documents prescribed in Article 133 of the Order;
        <sup>machine translation, not official</sup>

        **二**  令第百三十三条の規定の適用を受けようとする機械及び装置の設備の種類及び名称並びに所在する場所
        <sup>art-34/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-34/par-3/item-2</sup>
        the type of equipment, the name and the location of the machinery and equipment to which the person seeks to have the provisions of Article 133 of the Order applied;
        <sup>machine translation, not official</sup>

        **三**  第一号の者の営む事業の通常の経済事情における当該機械及び装置の一日当たりの平均的な使用時間
        <sup>art-34/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-34/par-3/item-3</sup>
        the average hours of use per day of that machinery and equipment under the normal economic circumstances of the business conducted by the person set forth in item (i);
        <sup>machine translation, not official</sup>

        **四**  その年における当該機械及び装置を通常使用すべき日数
        <sup>art-34/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3/item-4 · https://japanlaw.org/l/340M50000040011/art-34/par-3/item-4</sup>
        the number of days in that year on which that machinery and equipment should normally be used;
        <sup>machine translation, not official</sup>

        **五**  その年における当該機械及び装置の第三号の平均的な使用時間を超えて使用した時間の合計時間
        <sup>art-34/par-3/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3/item-5 · https://japanlaw.org/l/340M50000040011/art-34/par-3/item-5</sup>
        the total hours in that year by which that machinery and equipment was used in excess of the average hours of use referred to in item (iii);
        <sup>machine translation, not official</sup>

        **六**  当該機械及び装置の一日当たりの超過使用時間
        <sup>art-34/par-3/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3/item-6 · https://japanlaw.org/l/340M50000040011/art-34/par-3/item-6</sup>
        the excess hours of use per day of that machinery and equipment;
        <sup>machine translation, not official</sup>

        **七**  その年における当該機械及び装置に係る第一項の増加償却割合
        <sup>art-34/par-3/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3/item-7 · https://japanlaw.org/l/340M50000040011/art-34/par-3/item-7</sup>
        the additional depreciation ratio prescribed in paragraph (1) for that machinery and equipment in that year;
        <sup>machine translation, not official</sup>

        **八**  当該機械及び装置を第三号の平均的な使用時間を超えて使用したことを証する書類として保存するものの名称
        <sup>art-34/par-3/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3/item-8 · https://japanlaw.org/l/340M50000040011/art-34/par-3/item-8</sup>
        the name of the document retained as evidence that that machinery and equipment was used in excess of the average hours of use referred to in item (iii);
        <sup>machine translation, not official</sup>

        **九**  その他参考となるべき事項
        <sup>art-34/par-3/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3/item-9 · https://japanlaw.org/l/340M50000040011/art-34/par-3/item-9</sup>
        any other matters for reference.
        <sup>machine translation, not official</sup>

---

## Cites
- art-34/par-1: 令第百三十三条 → e-Gov law 340CO0000000096, 第百三十三条 (Article 133), art-133 — not held in this collection
- art-34/par-2: 前項 → 所得税法施行規則 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-1 · https://japanlaw.org/l/340M50000040011/art-34/par-1
- art-34/par-2/item-1/sub-1: 次号 → 所得税法施行規則 第三十四条第二項第二号 (Article 34, paragraph (2), item (ii)), art-34/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-34/par-2/item-2
- art-34/par-2/item-1/sub-2: 令第百三十条第九項 → e-Gov law 340CO0000000096, 第百三十条第九項 (Article 130, paragraph (9)), art-130/par-9 — not held in this collection
- art-34/par-2/item-1/sub-2: この号 → 所得税法施行規則 第三十四条第二項第一号 (Article 34, paragraph (2), item (i)), art-34/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-34/par-2/item-1
- art-34/par-3: 令第百三十三条 → e-Gov law 340CO0000000096, 第百三十三条 (Article 133), art-133 — not held in this collection
- art-34/par-3/item-1: 令第百三十三条 → e-Gov law 340CO0000000096, 第百三十三条 (Article 133), art-133 — not held in this collection
- art-34/par-3/item-2: 令第百三十三条 → e-Gov law 340CO0000000096, 第百三十三条 (Article 133), art-133 — not held in this collection
- art-34/par-3/item-3: 第一号 → 所得税法施行規則 第三十四条第三項第一号 (Article 34, paragraph (3), item (i)), art-34/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-34/par-3/item-1
- art-34/par-3/item-5: 第三号 → 所得税法施行規則 第三十四条第三項第三号 (Article 34, paragraph (3), item (iii)), art-34/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-34/par-3/item-3
- art-34/par-3/item-7: 第一項 → 所得税法施行規則 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-1 · https://japanlaw.org/l/340M50000040011/art-34/par-1
- art-34/par-3/item-8: 第三号 → 所得税法施行規則 第三十四条第三項第三号 (Article 34, paragraph (3), item (iii)), art-34/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-34/par-3/item-3

## Cited by

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

- 所得税法施行規則 第三十四条第二項（増加償却割合の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-2 · https://japanlaw.org/l/340M50000040011/art-34/par-2
- 所得税法施行規則 第三十四条第二項第一号イ（増加償却割合の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-2/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-34/par-2/item-1/sub-1
- 所得税法施行規則 第三十四条第二項第一号ロ（増加償却割合の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-2/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-34/par-2/item-1/sub-2
- 所得税法施行規則 第三十四条第三項第三号（増加償却割合の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-34/par-3/item-3
- 所得税法施行規則 第三十四条第三項第五号（増加償却割合の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3/item-5 · https://japanlaw.org/l/340M50000040011/art-34/par-3/item-5
- 所得税法施行規則 第三十四条第三項第七号（増加償却割合の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3/item-7 · https://japanlaw.org/l/340M50000040011/art-34/par-3/item-7
- 所得税法施行規則 第三十四条第三項第八号（増加償却割合の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3/item-8 · https://japanlaw.org/l/340M50000040011/art-34/par-3/item-8
- 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3449-24/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3449-24/par-2
- 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3479-54/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3479-54/par-2
- 所得税法施行規則 附則第二十一条第一項（増加償却割合の計算等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-21/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-21/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-20261027T143811-020, translated 2026-10-27
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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