# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十四条の二 (Article 34-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34-2. 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: 第三十四条の二 (Article 34-2)（少額の減価償却資産の主要な業務として行う貸付けの判定） — address `art-34-2` - 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-34-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-34-2 - 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. --- ### 第三十四条の二（少額の減価償却資産の主要な業務として行う貸付けの判定） — Determination of Leases Conducted as a Principal Business with Respect to Low-Value Depreciable Assets caption: machine translation, not official art-34-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34-2 · https://japanlaw.org/l/340M50000040011/art-34-2 **第一項** 次に掲げる貸付け（次項の規定に該当する貸付けを除く。）は、令第百三十八条第一項（少額の減価償却資産の取得価額の必要経費算入）に規定する主要な業務として行われる貸付けに該当するものとする。 art-34-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34-2/par-1 · https://japanlaw.org/l/340M50000040011/art-34-2/par-1 The following leases (excluding leases falling under the provisions of the following paragraph) fall under leases conducted as a principal business as prescribed in Article 138, paragraph (1) (Inclusion in Necessary Expenses of the Acquisition Cost of Low-Value Depreciable Assets) of the Order: machine translation, not official **一** 当該居住者に対して資産の譲渡又は役務の提供を行う者の当該資産の譲渡又は役務の提供の業務の用に専ら供する資産の貸付け art-34-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-34-2/par-1/item-1 a lease of assets exclusively for use in the business of transferring those assets or the provision of services by a person who transfers assets or engages in the provision of services to the Resident; machine translation, not official **二** 継続的に当該居住者の経営資源（業務の用に供される設備（その貸付けの用に供する資産を除く。）、業務に関する当該居住者又はその従業者の有する技能又は知識（租税に関するものを除く。）その他これらに準ずるものをいう。）を活用して行い、又は行うことが見込まれる業務としての資産の貸付け art-34-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-34-2/par-1/item-2 a lease of assets as a business that is conducted, or is expected to be conducted, on a continuing basis by utilizing the Resident's management resources (meaning equipment used in business (excluding assets used for the lease), the skills or knowledge relating to the business held by the Resident or the Resident's workers (excluding those relating to taxation), and other things equivalent thereto); machine translation, not official **三** 当該居住者が行う主要な業務に付随して行う資産の貸付け art-34-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-34-2/par-1/item-3 a lease of assets conducted incidentally to the principal business conducted by the Resident. machine translation, not official **第二項** 資産の貸付け後に譲渡人（当該居住者に対して当該資産を譲渡した者をいう。）その他の者が当該資産を買い取り、又は当該資産を第三者に買い取らせることをあつせんする旨の契約が締結されている場合（当該貸付けの対価の額及び当該資産の買取りの対価の額（当該対価の額が確定していない場合には、当該対価の額として見込まれる金額）の合計額が当該居住者の当該資産の取得価額のおおむね百分の九十に相当する金額を超える場合に限る。）における当該貸付けは、令第百三十八条第一項に規定する主要な業務として行われる貸付けに該当しないものとする。 art-34-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34-2/par-2 · https://japanlaw.org/l/340M50000040011/art-34-2/par-2 A lease in a case where, after the lease of an asset, a contract has been concluded under which the transferor (meaning a person who transferred the asset to the Resident) or another person will purchase the asset or will arrange for a third party to purchase the asset (limited to a case where the total amount of the amount of consideration for the lease and the amount of consideration for the purchase of the asset (or, if that amount of consideration has not been finalized, the amount expected as that consideration) exceeds an amount equivalent to approximately 90/100 of the Resident's acquisition price of the asset) does not fall under a lease conducted as a principal business as prescribed in Article 138, paragraph (1) of the Order. machine translation, not official --- ## Cites - art-34-2/par-1: 次項 → 所得税法施行規則 第三十四条の二第二項 (Article 34-2, paragraph (2)), art-34-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34-2/par-2 · https://japanlaw.org/l/340M50000040011/art-34-2/par-2 - art-34-2/par-1: 令第百三十八条第一項 → e-Gov law 340CO0000000096, 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — not held in this collection - art-34-2/par-2: 令第百三十八条第一項 → e-Gov law 340CO0000000096, 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — 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 第三十四条の二第一項（少額の減価償却資産の主要な業務として行う貸付けの判定） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34-2/par-1 · https://japanlaw.org/l/340M50000040011/art-34-2/par-1 - 所得税法施行規則 第三十四条の三第一項（一括償却資産の主要な業務として行う貸付けの判定） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34-3/par-1 · https://japanlaw.org/l/340M50000040011/art-34-3/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 — 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