Is it true that "anything you buy for under ¥400,000 can now be expensed right away"?

“From April 2026, anything you buy for under ¥400,000 can be deducted as an expense in the year you buy it.” This is a claim often seen on social media.

It is only half right. The ¥400,000 line did indeed start on April 1, 2026. However, only certain people can use it, and it covers only things used in business. And this claim leaves out the term “depreciable asset.” Without that term, it reads as if even goods bought for resale, or land, could be expensed in that year.

“Things” here means physical items you buy with money: tools, machinery, vehicles, computers, office desks and the like. Even among physical things, goods bought for resale, items for lending to others, items for household use, and land fall outside the ¥400,000 special treatment (see “Four cases” below).

Four tax terms, explained first

Here are plain-language explanations of the terms used in this article.

• Depreciable asset (genka shōkyaku shisan) = an asset bought for use in work whose value decreases over time
• Acquisition cost (shutoku kagaku) = the amount paid to buy it, including costs needed to obtain it, such as shipping
• Necessary expenses (hitsuyō keihi) = costs that can be subtracted from sales
• Blue return (aoiro shinkoku) = a filing method based on keeping books. Prior approval from the tax office is required

Conclusion

Our verdict is “HALF TRUE.” The figure of ¥400,000 is true, with conditions. The “anything” part does not hold as it stands. Even among physical things, goods for resale, items for lending, items for household use and assets that are not depreciated are excluded.

¥400,000 applies to items acquired on or after April 1, 2026

First, the statute. Article 28-2, paragraph 1 of the Act on Special Measures Concerning Taxation describes the assets covered as follows.

平成十八年四月一日から令和十一年三月三十一日までの間に取得し、又は製作し、若しくは建設し、かつ、当該中小事業者の不動産所得、事業所得又は山林所得を生ずべき業務の用に供した減価償却資産で、その取得価額が四十万円未満であるもの［1］

Reference translation (unofficial): depreciable assets acquired, manufactured or constructed between April 1, 2006 and March 31, 2029 and put to use in the business of that small and medium-sized business operator that generates real estate income, business income or timber income, whose acquisition cost is less than ¥400,000

Items under ¥100,000 are excluded from this special treatment. Items acquired on or before March 31, 2026 remain under the previous under-¥300,000 line.

新租税特別措置法第二十八条の二第一項の規定は、同項に規定する中小事業者が施行日以後に取得又は製作若しくは建設をする同項に規定する少額減価償却資産について適用し、旧租税特別措置法第二十八条の二第一項に規定する中小事業者が施行日前に取得又は製作若しくは建設をした同項に規定する少額減価償却資産については、なお従前の例による。［2］

Reference translation (unofficial): The provisions of Article 28-2, paragraph 1 of the new Act on Special Measures Concerning Taxation apply to small-amount depreciable assets prescribed in that paragraph that are acquired, manufactured or constructed on or after the effective date by small and medium-sized business operators prescribed in that paragraph; for small-amount depreciable assets prescribed in Article 28-2, paragraph 1 of the former Act that were acquired, manufactured or constructed before the effective date by small and medium-sized business operators prescribed in that paragraph, the previous rules continue to apply.

The NTA’s explanation draws the same line.

一定の要件を満たす青色申告者が、平成18年4月1日から令和11年3月31日までに取得した取得価額10万円以上40万円未満（令和8年3月31日までに取得した場合の取得価額は10万円以上30万円未満）の減価償却資産（上記（注2）の適用を受けるものを除きます。）については、一定の要件の下でその取得価額の合計額のうち300万円に達するまでの取得価額の合計額をその業務の用に供した年分の必要経費に算入できるという特例があります。［3］

Reference translation (unofficial): For depreciable assets with an acquisition cost of ¥100,000 or more but less than ¥400,000 (¥100,000 or more but less than ¥300,000 if acquired by March 31, 2026) acquired between April 1, 2006 and March 31, 2029 by blue-return filers who meet certain requirements (excluding those to which Note 2 above applies), there is a special treatment under which, subject to certain requirements, the total acquisition cost up to ¥3 million can be included in necessary expenses for the year in which the assets were put to use in business.

So in the return for 2026, items bought from January to March are judged against under ¥300,000, and items bought from April onward against under ¥400,000. If you only remember “¥400,000 from 2026,” you may wrongly expense even a ¥350,000 machine bought in March.

¥100,000, ¥200,000 and ¥400,000: there are three lines

Acquisition cost	Treatment in that year	Who can use it	Basis
Under ¥100,000	Full amount as necessary expenses	Anyone, if used for work (business). No blue return needed	Income Tax Order, Article 138［4］
¥100,000 or more but under ¥200,000	Lump-sum depreciation over three years. The full amount only if the ¥400,000 special treatment is used	Anyone, if used for work (business) (lump-sum depreciation)	Income Tax Order, Article 139［5］
¥100,000 or more but under ¥400,000	Full amount as necessary expenses, up to ¥3 million a year	Small and medium-sized business operators filing blue returns	Act on Special Measures Concerning Taxation, Article 28-2［1］

Here is the provision for items under ¥100,000.

取得価額（第百二十六条第一項各号又は第二項（減価償却資産の取得価額）の規定により計算した価額をいう。次条第一項において同じ。）が十万円未満であるもの（貸付け（主要な業務として行われるものを除く。）の用に供したものを除く。）又は第百八十一条第一号（資本的支出）に規定する使用可能期間が一年未満であるものについては、第四款（減価償却資産の償却）の規定にかかわらず、その取得価額に相当する金額を、その者のその業務の用に供した年分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。［4］

Reference translation (unofficial): For assets whose acquisition cost (meaning the amount calculated under each item of Article 126, paragraph 1 or paragraph 2 (acquisition cost of depreciable assets); the same applies in paragraph 1 of the next Article) is less than ¥100,000 (excluding those used for lending, other than lending carried out as a principal business), or whose usable period prescribed in Article 181, item 1 (capital expenditure) is less than one year, notwithstanding the provisions of Subsection 4 (depreciation of depreciable assets), an amount equal to the acquisition cost is included in necessary expenses in calculating the amount of real estate income, business income, timber income or miscellaneous income of that person for the year in which the asset was put to use in that business.

Items of ¥100,000 or more but under ¥200,000 can be depreciated in a lump sum over three years. The only way to expense this price range in full in that year is to use the ¥400,000 special treatment.

その居住者が当該対象資産（貸付け（主要な業務として行われるものを除く。）の用に供したものを除く。）の全部又は特定の一部を一括したもの（以下この項及び次項において「一括償却資産」という。）の取得価額の合計額をその業務の用に供した年以後三年間の各年の費用の額とする方法を選択したときは、第四款（減価償却資産の償却）の規定にかかわらず、当該一括償却資産につき当該各年分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、当該一括償却資産の取得価額の合計額（次項及び第三項において「一括償却対象額」という。）を三で除して計算した金額とする。［5］

Reference translation (unofficial): When the resident chooses the method of treating the total acquisition cost of all or a specified part of the eligible assets (excluding those used for lending, other than lending carried out as a principal business), grouped together (hereinafter in this paragraph and the next paragraph referred to as “lump-sum depreciable assets”), as expenses for each of the three years starting with the year in which they were put to use in that business, notwithstanding the provisions of Subsection 4 (depreciation of depreciable assets), the amount included in necessary expenses for those lump-sum depreciable assets in calculating the amount of real estate income, business income, timber income or miscellaneous income for each of those years is the total acquisition cost of the lump-sum depreciable assets (referred to in the next paragraph and paragraph 3 as the “amount subject to lump-sum depreciation”) divided by three.

To choose lump-sum depreciation, you must attach a document stating the amount subject to lump-sum depreciation to the return and keep the documents on the calculation.

前項の規定は、一括償却資産を業務の用に供した日の属する年分の確定申告書に一括償却対象額を記載した書類を添付し、かつ、その計算に関する書類を保存している場合に限り、適用する。［5］

Reference translation (unofficial): The provisions of the preceding paragraph apply only when a document stating the amount subject to lump-sum depreciation is attached to the final tax return for the year that includes the day on which the lump-sum depreciable assets were put to use in business, and the documents on that calculation are kept.

For the same asset, you cannot combine the ¥400,000 special treatment with lump-sum depreciation. It is one or the other.

There are three similar names, which is confusing, so let us sort them out.

• Small-sum depreciable assets (shōgaku no genka shōkyaku shisan) = assets under ¥100,000 (Income Tax Order, Article 138)
• Lump-sum depreciable assets (ikkatsu shōkyaku shisan) = assets of ¥100,000 or more but under ¥200,000 for which you chose to spread the cost over three years (Income Tax Order, Article 139)
• Small-amount depreciable assets (shōgaku genka shōkyaku shisan) = assets of ¥100,000 or more but under ¥400,000 covered by the ¥400,000 special treatment (Act on Special Measures Concerning Taxation, Article 28-2)

Even with the same word “small” (shōgaku), the range differs from article to article. The “small-amount depreciable assets” of Article 28-2 of the Act on Special Measures Concerning Taxation are assets under ¥400,000, excluding those under ¥100,000.

Who can and cannot use the ¥400,000 special treatment

The opening of the provision limits who can use it.

中小事業者（第十条第八項第六号に規定する中小事業者で青色申告書を提出するもののうち、事務負担に配慮する必要があるものとして政令で定めるものをいう。以下この項において同じ。）［1］

Reference translation (unofficial): small and medium-sized business operators (meaning, among the small and medium-sized business operators prescribed in Article 10, paragraph 8, item 6 that file blue returns, those specified by Cabinet Order as needing consideration for their administrative burden; the same applies hereinafter in this paragraph)

Here are the conditions.

• Being a small and medium-sized business operator that files a blue return
• Having 400 or fewer regular employees (for items acquired, manufactured or constructed on or after April 1, 2026; items acquired before that remain under the previous rule of 500 or fewer. Order for Enforcement of the Act on Special Measures Concerning Taxation, Article 18-5; Supplementary Provisions, Article 9 of Cabinet Order No. 98 of 2026)［11］［14］
• Having acquired the item and put it to use in business by March 31, 2029 (the ¥400,000 line applies to items acquired on or after April 1, 2026)
• An acquisition cost of ¥100,000 or more but under ¥400,000
• A total acquisition cost for the year of up to ¥3 million (any excess is outside this special treatment)

On the ¥3 million part: in the year a business starts or ends, the limit is prorated by month. When the total exceeds ¥3 million, the assets in excess fall outside the special treatment and are depreciated in the usual way (for items under ¥200,000, lump-sum depreciation can also be chosen).

当該中小事業者のその業務の用に供した年分における少額減価償却資産の取得価額の合計額が三百万円（当該業務の用に供した年がその業務を開始した日の属する年又はその業務を廃止した日の属する年である場合には、これらの年については、三百万円を十二で除し、これにこれらの年において業務を営んでいた期間の月数を乗じて計算した金額。以下この項において同じ。）を超えるときは、その取得価額の合計額のうち三百万円に達するまでの少額減価償却資産の取得価額の合計額を限度とする。［1］

Reference translation (unofficial): when the total acquisition cost of small-amount depreciable assets for the year in which that small and medium-sized business operator put them to use in business exceeds ¥3 million (where the year in which they were put to use is the year that includes the day the business started or the day it was discontinued, for those years, the amount calculated by dividing ¥3 million by twelve and multiplying it by the number of months during which the business was operated in those years; the same applies hereinafter in this paragraph), the limit is the total acquisition cost of small-amount depreciable assets up to ¥3 million of that total.

Without the attached detailed statement, this special treatment cannot be used.

第一項の規定は、確定申告書に少額減価償却資産の取得価額に関する明細書の添付がある場合に限り、適用する。［1］

Reference translation (unofficial): The provisions of paragraph 1 apply only when a detailed statement on the acquisition cost of small-amount depreciable assets is attached to the final tax return.

Items under ¥100,000 are excluded from the special treatment, but under Article 138 of the Income Tax Order they are expensed in full in that year anyway. The result is the same without using the special treatment. Assets to which the provisions listed in the items of Article 19, paragraph 1 of the Act on Special Measures Concerning Taxation apply, such as special depreciation, are also excluded.

What kinds of assets are covered

Article 6 of the Order for Enforcement of the Income Tax Act lists depreciable assets, among “assets other than inventory assets, securities and deferred assets,” whose value decreases over time, divided into items 1 through 9［7］. The physical items among them are as follows.

Category (Income Tax Order, Article 6)	Examples
Buildings and their attached facilities (item 1)	Shop interior fit-out, heating, cooling and lighting equipment
Structures (item 2)	Advertising towers, fences, parking lot paving
Machinery and equipment (item 3)	Machine tools, printing presses
Ships (item 4), aircraft (item 5)	Boats and airplanes for business use
Vehicles and transport equipment (item 6)	Sales cars, light trucks, forklifts
Tools, furniture and fixtures (item 7)	Computers, office desks, shelves, signboards, tools, measuring instruments
Living things (item 9)	Livestock such as cattle and horses, fruit trees, tea plants

Four cases where “anything” falls apart

Goods for resale are not depreciable assets

法第二条第一項第十九号（定義）に規定する政令で定める資産は、棚卸資産、有価証券及び繰延資産以外の資産のうち次に掲げるもの（時の経過によりその価値の減少しないものを除く。）とする。［7］

Reference translation (unofficial): The assets specified by Cabinet Order as prescribed in Article 2, paragraph 1, item 19 (definitions) of the Act are the following assets other than inventory assets, securities and deferred assets (excluding those whose value does not decrease over time).

Goods for resale are inventory assets. When they sell, they become cost of sales; if they go unsold, they remain as inventory. The ¥400,000 rule is about assets used in business. You cannot expense goods bought for resale “because they are under ¥400,000.”

Items used for lending are, as a rule, excluded

令和4年4月1日以降に取得した減価償却資産で貸付けの用に供したもの（主要な業務として行う貸付けに供するものを除きます。）については、上記（注1）ないし（注3）の適用はありません。［3］

Reference translation (unofficial): Notes 1 through 3 above do not apply to depreciable assets acquired on or after April 1, 2022 that are used for lending (excluding those used for lending carried out as a principal business).

Items bought to lend to others are, as a rule, excluded (Order for Enforcement of the Act on Special Measures Concerning Taxation, Article 18-5, paragraph 2)［11］. However, this does not apply when the lending is carried out as a principal business. Whether lending is carried out as a principal business is judged by the criteria in Article 34-2 of the Regulation for Enforcement of the Income Tax Act (such as lending carried out continuously using your own facilities and knowledge) (Regulation for Enforcement of the Act on Special Measures Concerning Taxation, Article 9-9).

When something is lent only temporarily, the mere fact of lending does not exclude it; the purpose and circumstances of use are considered together (Income Tax Basic Circular 49-39-2)［6］. The circular gives, as an example of lending carried out as a principal business, a person running a real estate leasing business who lends furniture and electrical appliances to the tenants of the buildings they lease.

不動産貸付業を営む居住者がその貸し付ける建物の賃借人に対して、家具、電気機器その他の減価償却資産を貸し付ける行為［6］

Reference translation (unofficial): the act of a resident who runs a real estate leasing business lending furniture, electrical appliances or other depreciable assets to the tenants of the buildings the resident leases

Items for household use cannot be necessary expenses

居住者が支出し又は納付する次に掲げるものの額は、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、必要経費に算入しない。一家事上の経費及びこれに関連する経費で政令で定めるもの［8］

Reference translation (unofficial): The amounts of the following that a resident pays are not included in necessary expenses in calculating that person’s real estate income, business income, timber income or miscellaneous income: (i) household expenses and related expenses specified by Cabinet Order

家事上の経費に関連する経費の主たる部分が不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の遂行上必要であり、かつ、その必要である部分を明らかに区分することができる場合における当該部分に相当する経費［8］

Reference translation (unofficial): expenses corresponding to the part of expenses related to household expenses, where the main part is necessary for carrying out the business that generates real estate income, business income, timber income or miscellaneous income and that necessary part can be clearly separated

For items used both for business and at home, only the business portion, apportioned, is an expense. If you also use a private car for business, the private-use portion is not an expense. “It is under ¥400,000, so the full amount” does not work.

Assets that are not depreciated at all are outside this topic

土地や骨とう品などのように時の経過により価値が減少しない資産は、減価償却資産ではありません。［3］

Reference translation (unofficial): Assets whose value does not decrease over time, such as land and antiques, are not depreciable assets.

Land does not lose value over time, so it is not a depreciable asset. The same goes for irreplaceable items with historical or rarity value, such as old works of art and antiques. So none of the ¥100,000, ¥200,000 or ¥400,000 lines apply to them. They cannot be expensed in the year of purchase; instead, a capital gains calculation is made when they are sold (Income Tax Act, Article 33)［13］. This is so even if the amount is under ¥400,000.

Works of art are treated separately. As a rule, a piece costing ¥1 million or more is not a depreciable asset. A piece under ¥1 million is treated as a depreciable asset, except for irreplaceable items with historical or rarity value such as old works of art, old documents, excavated articles and relics (Income Tax Basic Circular 2-14)［12］. A ¥300,000 painting can be covered by the ¥400,000 special treatment.

The judgment is made per “unit”

取得価額が10万円未満又は20万円未満であるかどうかは、通常1単位として取引されるその単位、例えば、機械及び装置については1台又は1基ごとに、工具、器具及び備品については1個、1組又は1そろいごとに判定し、構築物のうち例えば枕木、電柱等単体では機能を発揮できないものについては、社会通念上一の効用を有すると認められる単位ごとに判定する。［6］

Reference translation (unofficial): Whether the acquisition cost is less than ¥100,000 or less than ¥200,000 is judged by the unit in which the item is normally traded as one unit: for example, per machine or unit for machinery and equipment, per piece, set or suite for tools, furniture and fixtures, and, for structures such as railroad ties and utility poles that cannot function on their own, per unit generally recognized as having one function.

How you buy	How it is judged	Treatment in that year
One ¥390,000 computer	Judged per unit. Under ¥400,000	Covered by the special treatment, within the ¥3 million annual limit
One ¥420,000 computer	Judged per unit. ¥400,000 or more	Not covered. Depreciated over its useful life
A ¥200,000 desk and a ¥190,000 chair	Judged one by one	Both under ¥400,000
A reception set for ¥450,000	Judged as one set	¥400,000 or more. Not covered

Buying things together does not always work in your favor. Items traded as a set are judged by the price of the set.

For corporations, the same ¥400,000 comes with more requirements

Companies have the same special treatment. The amounts are the same as for individuals: ¥400,000, and ¥3 million a year.

その取得価額が四十万円未満であるもの（その取得価額が十万円未満であるもの及び第五十三条第一項各号に掲げる規定の適用を受けるものその他政令で定めるものを除く。以下この条において「少額減価償却資産」という。）を有する場合において、当該少額減価償却資産の取得価額に相当する金額につき当該中小企業者等の事業の用に供した日を含む事業年度において損金経理をしたときは、その損金経理をした金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。［9］

Reference translation (unofficial): where it holds assets whose acquisition cost is less than ¥400,000 (excluding those whose acquisition cost is less than ¥100,000, those to which the provisions listed in the items of Article 53, paragraph 1 apply, and others specified by Cabinet Order; hereinafter in this Article referred to as “small-amount depreciable assets”), if it has recorded an amount equal to the acquisition cost of those small-amount depreciable assets as an expense in its accounts in the business year that includes the day on which the small and medium-sized enterprise or the like put them to use in its business, the amount so recorded is included in deductible expenses in calculating the amount of income for that business year.

新租税特別措置法第六十七条の五第一項の規定は、同項に規定する中小企業者等が施行日以後に取得又は製作若しくは建設をする同項に規定する少額減価償却資産について適用し、旧租税特別措置法第六十七条の五第一項に規定する中小企業者等が施行日前に取得又は製作若しくは建設をした同項に規定する少額減価償却資産については、なお従前の例による。［2］

Reference translation (unofficial): The provisions of Article 67-5, paragraph 1 of the new Act on Special Measures Concerning Taxation apply to small-amount depreciable assets prescribed in that paragraph that are acquired, manufactured or constructed on or after the effective date by small and medium-sized enterprises or the like prescribed in that paragraph; for small-amount depreciable assets prescribed in Article 67-5, paragraph 1 of the former Act that were acquired, manufactured or constructed before the effective date by small and medium-sized enterprises or the like prescribed in that paragraph, the previous rules continue to apply.

If the business year is shorter than one year, the ¥3 million is prorated by month (Act on Special Measures Concerning Taxation, Article 67-5, paragraph 1). The difference from individuals is that recording the amount as an expense in the company’s accounts (sonkin keiri) is a requirement. If it has not been treated as an expense in the financial statements, the special treatment cannot be used. As with individuals, a detailed statement must be attached to the final tax return or similar.

It can be used only by small and medium-sized enterprises or the like, and only by corporations that file blue returns (Act on Special Measures Concerning Taxation, Article 67-5, paragraph 1). Consolidated-group corporations (tsūsan hōjin) and corporations that fall under excluded businesses are not eligible (No.5408)［10］. The NTA explains that the basic standard is stated capital of ¥100 million or less.

中小企業者とは、基本的に資本金１億円以下の法人をいいます［10］

Reference translation (unofficial): A small and medium-sized enterprise basically means a corporation with stated capital of ¥100 million or less

The employee-count criterion also changed for items acquired on or after April 1, 2026.

令和8年度法人税関係法令の改正により、令和8年4月1日以後に取得などをした少額減価償却資産については、常時使用する従業員の数に係る基準は400人以下（改正前：500人以下）に引き下げられました。［10］

Reference translation (unofficial): Due to the fiscal 2026 amendments to the corporation tax laws, for small-amount depreciable assets acquired or otherwise obtained on or after April 1, 2026, the criterion on the number of regular employees was lowered to 400 or fewer (before the amendment: 500 or fewer).

Points to watch only for 2026

In the return for 2026, there are two lines depending on the acquisition date.

• Items acquired from January 1 to March 31, 2026: those of ¥100,000 or more but under ¥300,000 are covered
• Items acquired from April 1 to December 31, 2026: those of ¥100,000 or more but under ¥400,000 are covered

If you have both in the same year, assets in the ¥300,000s are covered only if bought in April or later. A ¥350,000 machine bought in March goes back to ordinary depreciation.

What to do

Situation	What to do
Before buying	Record the amount and the acquisition date. Whether the line is ¥400,000 or ¥300,000 depends on the date of purchase
When buying	Make clear whether the item is for business, or shared with private use. If shared, apportion it
When filing	Check three things: blue return, the ¥3 million annual limit, and the attached detailed statement
Land, works of art and antiques of ¥1 million or more per piece	Not depreciated. Not an expense in the year of purchase

Whether the acquisition cost includes consumption tax depends on your accounting method. With tax-inclusive accounting, judge by the amount including tax; with tax-exclusive accounting, by the amount excluding tax.

取得価額の判定に際し、消費税の額を含めるかどうかは納税者の経理方式によります。すなわち、税込経理であれば消費税を含んだ金額で、税抜経理であれば消費税を含まない金額で判定します。なお、免税事業者の経理方式は税込経理になります。［3］

Reference translation (unofficial): Whether to include consumption tax when judging the acquisition cost depends on the taxpayer’s accounting method. That is, with tax-inclusive accounting, the judgment is made on the amount including consumption tax, and with tax-exclusive accounting, on the amount excluding consumption tax. Tax-exempt businesses use tax-inclusive accounting.

Summary

“Anything you buy for under ¥400,000 can now be expensed right away” is half right. The part that is true is that small and medium-sized business operators filing blue returns can expense in full, up to ¥3 million a year, depreciable assets of ¥100,000 or more but under ¥400,000 acquired on or after April 1, 2026 (items used for lending to others qualify only when that lending is carried out as a principal business).［1］

The part that is wrong is “anything.” Goods for resale, items for lending and items for household use are excluded. Assets that are not depreciated in the first place, such as land, are also excluded. Items bought by March remain under the under-¥300,000 line. If you bought assets in the ¥300,000s in the same year, check their acquisition dates.

Note also that even things that are not physical, such as software and patent rights, are covered by this special treatment when they are depreciable assets. The ¥400,000 line cannot be used for deferred assets or payments for services (separate rules apply to deferred assets under ¥200,000, and to prepayments for services to be received within one year where you consistently treat them as expenses in the year paid). If you are unsure, consult a licensed Japanese tax accountant (zeirishi).［1］［7］［10］［15］［16］

出典

• ［1］租税特別措置法第28条の2（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例）— e-Gov法令検索　確認日：2026-10-30
• ［2］令和8年法律第12号 附則第35条（個人）・第65条（法人）（租税特別措置法28条の2・67条の5の経過措置）— e-Gov法令検索　確認日：2026-10-30
• ［3］No.2100 減価償却のあらまし— 国税庁　確認日：2026-10-30
• ［4］所得税法施行令第138条（少額の減価償却資産の取得価額の必要経費算入）— e-Gov法令検索　確認日：2026-10-30
• ［5］所得税法施行令第139条（一括償却資産の必要経費算入）— e-Gov法令検索　確認日：2026-10-30
• ［6］所得税基本通達49-39・49-39の2・49-39の3（少額の減価償却資産及び一括償却資産）— 国税庁　確認日：2026-10-30
• ［7］所得税法施行令第6条（減価償却資産の範囲）— e-Gov法令検索　確認日：2026-10-30
• ［8］所得税法第45条（家事関連費等の必要経費不算入）— e-Gov法令検索　確認日：2026-10-30
• ［9］租税特別措置法第67条の5（中小企業者等の少額減価償却資産の取得価額の損金算入の特例）— e-Gov法令検索　確認日：2026-10-30
• ［10］No.5408 中小企業者等の少額減価償却資産の取得価額の損金算入の特例— 国税庁　確認日：2026-10-30
• ［11］租税特別措置法施行令第18条の5（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例。第1項＝対象者の従業員数、第2項＝適用しない資産）— e-Gov法令検索　確認日：2026-10-30
• ［12］所得税基本通達2-14（美術品等についての減価償却資産の判定）— 国税庁　確認日：2026-10-30
• ［13］所得税法第33条（譲渡所得）— e-Gov法令検索　確認日：2026-10-30
• ［14］令和8年政令第98号 附則第9条（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例に関する経過措置）— e-Gov法令検索　確認日：2026-10-30
• ［15］所得税法施行令第139条の2（繰延資産となる費用のうち少額のものの必要経費算入）— e-Gov法令検索　確認日：2026-11-01
• ［16］所得税基本通達37-30の2（短期の前払費用）— 国税庁　確認日：2026-11-01

Note: This article is based on laws and official information as of November 1, 2026. It is a translation of the Japanese original; if the two differ, the Japanese version prevails. Quotations from laws and official sources are given in the original Japanese, followed by unofficial reference translations. Sources are based on laws (e-Gov) and official materials of the NTA, all in Japanese. If a correction is needed after publication, a correction record will be added at the end of this article (Correction policy).