Deduction of small depreciable assets

Deduction of small depreciable assets

If the special conditions for inclusion of small amount of depreciable assets are satisfied, it can be included in expenses in full during the business year.

(1) Applicable period of special exception to inclusion of small amount of depreciable assets

Applicable time: Applicable during each business year starting from April 1, 2003 to March 31, 2014.
(The deadline has been extended by two years in the amendment to Heisei 24)

(2) Requirements for application of special exception to inclusion of small amount depreciable assets

1. Be a small business etc etc. (Note 1)

2. Acquisition price shall be less than 300,000 yen.

3. The total acquisition price of small amount depreciable assets shall not exceed 3 million yen. If it exceeds, the total amount of acquisition cost of small amount depreciable assets until it reaches 3 million yen of the total acquisition price is the limit.

4. Make deductible money in the business year provided for the project and attach a statement on the acquisition price of small amount depreciable assets when submitting the declaration.

(3) Points to keep in mind when receiving special exemption for inclusion of small amount of depreciable assets

1. Except for the research and development taxation system, it is not possible to apply duplicates to special depreciation, tax credits, and compression books under the Special Taxation Measures Law.

2. Regarding capital expenditure, in principle, this special case can not be used. (Note 2)

(Note 1) Small and medium-sized enterprises etc. are small and medium enterprises etc. whose capital amount or investment amount is 100 million yen or less, or the number of employees always in use among those without capital or investment is 1000 or less Agriculture cooperative association, etc.

(Note 2) Even in capital expenditure, if it is deemed that acquisition of new assets has been substantially realized, such as in the case of expansion of scale or addition of functions as a single asset, the capital With regard to expenditure, we can receive special application.