# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二条 (Supplementary Provisions, Article 2)

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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: 第二条 (Supplementary Provisions, Article 2)（減価償却資産の償却の方法に関する経過措置） — address `suppl-5079-18/art-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/suppl-5079-18/art-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-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.

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### 第二条（減価償却資産の償却の方法に関する経過措置） — Transitional Measures Concerning the Method of Depreciation of Depreciable Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-5079-18/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-2</sup>

**第一項**  所得税法施行令等の一部を改正する政令（令和七年政令第百二十号。以下「改正令」という。）附則第七条第三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>suppl-5079-18/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-2/par-1</sup>
The matters specified by Ministry of Finance Order as prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 120 of 2025; hereinafter referred to as the "Amending Order") are the following matters:
<sup>machine translation, not official</sup>

  **一**  改正令附則第七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-5079-18/art-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-2/par-1/item-1</sup>
  name and domicile of the person who submits the written notification prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Amending Order (or residence, if the person has no domicile in Japan);
  <sup>machine translation, not official</sup>

  **二**  改正令附則第七条第二項に規定する経過リース期間定額法を採用しようとする年において有する同項に規定する経過リース資産の同条第三項に規定する資産の種類ごとの同条第二項に規定する改定取得価額の合計額
  <sup>suppl-5079-18/art-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-2/par-1/item-2</sup>
  the total amount of the revised acquisition price prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Amending Order, for each category of asset prescribed in paragraph (3) of that Article, of the transitional leased property prescribed in paragraph (2) of that Article that is held in the year in which the person intends to adopt the transitional lease period straight-line method prescribed in the same paragraph;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>suppl-5079-18/art-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-2/par-1/item-3</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-20261027T143811-126, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-127, 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