# 所得税法 / Income Tax Act — 第五十条 (Article 50) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-50. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第五十条 (Article 50)（繰延資産の償却費の計算及びその償却の方法） — address `art-50` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-50 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第五十条（繰延資産の償却費の計算及びその償却の方法） — (Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods) caption: Ministry of Justice translation — Japanese Law Translation Database System art-50 · https://japanlaw.org/ja/income-tax-act/art-50 **第一項** 居住者のその年十二月三十一日における繰延資産につきその償却費として第三十七条（必要経費）の規定によりその者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する金額は、その繰延資産に係る支出の効果の及ぶ期間を基礎として政令で定めるところにより計算した金額とする。 art-50/par-1 · https://japanlaw.org/ja/income-tax-act/art-50/par-1 The amount that, pursuant to the provisions of Article 37 (Necessary Expenses), is included in the necessary expenses that are used to calculate a Resident's real property income, business income, timber income, or miscellaneous income, as the depreciation allowance for a Deferred Asset that a Resident possesses on December 31 of the relevant year is the amount calculated pursuant to Cabinet Order on the basis of the period during which the expenses for the Deferred Assets continue to affect the calculation. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項に定めるもののほか、繰延資産の償却に関し必要な事項は、政令で定める。 art-50/par-2 · https://japanlaw.org/ja/income-tax-act/art-50/par-2 Beyond what is provided for in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the depreciation of Deferred Assets. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-50/par-1: 第三十七条 → 所得税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/income-tax-act/art-37 - art-50/par-2: 前項 → 所得税法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/income-tax-act/art-50/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法 第四十七条第一項（棚卸資産の売上原価等の計算及びその評価の方法） — https://japanlaw.org/ja/income-tax-act/art-47/par-1 - 所得税法 第五十条第二項（繰延資産の償却費の計算及びその償却の方法） — https://japanlaw.org/ja/income-tax-act/art-50/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05