# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四条 (Supplementary Provisions, Article 4)

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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: 第四条 (Supplementary Provisions, Article 4)（減価償却資産の償却の方法等に関する経過措置） — address `suppl-4199-12/art-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-4
- 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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### 第四条（減価償却資産の償却の方法等に関する経過措置） — Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-4199-12/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-4</sup>

**第一項**  所得税法施行令の一部を改正する政令（平成十九年政令第八十二号。以下「改正令」という。）附則第十二条第三項（減価償却資産の償却の方法等に関する経過措置）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>suppl-4199-12/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-4/par-1</sup>
The matters specified by Ministry of Finance Order as prescribed in Article 12, paragraph (3) of the Supplementary Provisions (Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 82 of 2007; hereinafter referred to as the "Amending Order") are the following matters:
<sup>machine translation, not official</sup>

  **一**  改正令附則第十二条第三項に規定する届出書を提出する者の氏名及び住所（国内に住所がない場合には、居所）
  <sup>suppl-4199-12/art-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-4/par-1/item-1</sup>
  the name and domicile (or residence, if the person has no domicile in Japan) of the person who submits the written notification prescribed in Article 12, paragraph (3) of the Supplementary Provisions of the Amending Order;
  <sup>machine translation, not official</sup>

  **二**  その償却の方法を変更しようとする減価償却資産の種類及び構造若しくは用途、細目又は設備の種類の区分（二以上の事業所又は船舶を有する個人で事業所又は船舶ごとに償却の方法を選定していないものが事業所又は船舶ごとに償却の方法を選定しようとする場合には、事業所又は船舶ごとのこれらの区分）
  <sup>suppl-4199-12/art-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-4/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-4/par-1/item-2</sup>
  the type and structure or use, detailed classification, or classification by type of equipment of the Depreciable Asset for which the method of depreciation is to be changed (or, where an individual who has two or more places of business or ships and has not selected a method of depreciation for each place of business or ship intends to select a method of depreciation for each place of business or ship, those classifications for each place of business or ship);
  <sup>machine translation, not official</sup>

  **三**  現によっている償却の方法及びその償却の方法を採用した年月日
  <sup>suppl-4199-12/art-4/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-4/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-4/par-1/item-3</sup>
  the method of depreciation currently in use and the date on which that method of depreciation was adopted; and
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>suppl-4199-12/art-4/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-4/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-4/par-1/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

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## 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-20261027T143811-096, 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