Amortization rate amendment rate declining balance method
There was amendment rate amendment rate of declining balance method. For depreciable assets acquired on or after April 1, 2012, the depreciation rate of the declining-balance method will be reduced from 250% of the straight-line amortization rate to 200%.
Before amendment rate of declining balance method
Depreciable assets acquired from April 1, 2007 to March 31, 2012 · · · 250% declining balance method
After amendment rate of declining balance method is revised
Depreciable assets acquired after April 1, 2012: 200% Declining balance method
(1) Amortization ratio of declining balance method Amortization measure for fiscal year
If the declining-balance method is selected for depreciable assets during the business year that spans April 1, 2012, depreciation assets acquired within the period from April 1, 2012 to the end of the business year , The relevant depreciable assets are deemed to have been acquired before March 31, 2012 and can be amortized using the 250% declining-balance method.
(2) Changes in the depreciation rate of depreciable assets before the revision of the depreciation rate by the declining balance method
In cases where the declining-balance method is selected for depreciable assets acquired by the corporation from April 1, 2007 to March 31, 2012, the tax returns for the business year to which April 1, 2012 belongs When submitting a notification form to the effect that the 200% declining balance method will be applied by the written submission deadline (the provisional settlement of accounts and the submission deadline when submitting the interim return form) to the competent tax office director, the corporation’s With regard to the calculation of the depreciation limit in each fiscal year after the fiscal year of the revised business year or the fiscal year that begins after the first business year starting on or after April 1, 2012, all of the depreciable assets will be exchanged for Heisei 24 It is deemed to have been acquired on or after April 1 and can be depreciated using the 200% declining-balance method.
The acquisition price in the case of receiving this special case is the amount obtained by deducting the cumulative amount of the amortization made in each fiscal year from the original acquisition price to the previous business year of the change business year.