Depreciation (Fiscal Years Heisei 19–23)
Calculate the depreciation expense applicable to depreciable assets acquired from April 1, Heisei 19 to March 31, Heisei 24.
The useful lives were revised as part of the Heisei 20 fiscal year tax reform.
The new useful lives will be adopted for fiscal years beginning in April, Heisei 20 and thereafter.
The new useful lives will be adopted for fiscal years beginning in April, Heisei 20 and thereafter.
＜Formula for Calculating Depreciation Expense Under the New Straight-Line Method＞
・Maximum Depreciation Amount = Acquisition Cost × Straight-Line Depreciation Rate
＜Formula for Calculating Depreciation Expense Under the New Declining-Balance Method＞
・Guaranteed Depreciation Amount = Acquisition Cost × Guaranteed Rate for the Declining-Balance Method
・Depreciation Amount Before Adjustment = Book Value at Beginning of Period × Declining-Balance Depreciation Rate
・If the depreciation amount before adjustment ≥ the guaranteed depreciation amount,
Depreciation limit = Book value at the beginning of the period × Depreciation rate under the declining-balance method
・If the depreciation amount before adjustment < the guaranteed depreciation amount,
Depreciation limit = Revised acquisition cost × Revised depreciation rate under the declining-balance method
For the first year, round any fraction of a month of use up to a full month.
For the rounding of the maximum depreciation amount, you may round down, round to the nearest whole number, or round up.
*This site assumes no responsibility whatsoever for calculation results or other information. Additionally, we do not provide individual consultations.
・Maximum Depreciation Amount = Acquisition Cost × Straight-Line Depreciation Rate
＜Formula for Calculating Depreciation Expense Under the New Declining-Balance Method＞
・Guaranteed Depreciation Amount = Acquisition Cost × Guaranteed Rate for the Declining-Balance Method
・Depreciation Amount Before Adjustment = Book Value at Beginning of Period × Declining-Balance Depreciation Rate
・If the depreciation amount before adjustment ≥ the guaranteed depreciation amount,
Depreciation limit = Book value at the beginning of the period × Depreciation rate under the declining-balance method
・If the depreciation amount before adjustment < the guaranteed depreciation amount,
Depreciation limit = Revised acquisition cost × Revised depreciation rate under the declining-balance method
For the first year, round any fraction of a month of use up to a full month.
For the rounding of the maximum depreciation amount, you may round down, round to the nearest whole number, or round up.
*This site assumes no responsibility whatsoever for calculation results or other information. Additionally, we do not provide individual consultations.
- Related links
Depreciation (Acquired in FY Heisei 24 and later)- Depreciation (Assets Acquired Through Fiscal Year Heisei 18)
- Depreciation Rate Table (FY Heisei 19–)
- Depreciation Using the Straight-Line Method and the Declining-Balance Method (National Tax Agency)
- Q&A Regarding Amendments to the Corporate Depreciation System (National Tax Agency) PDF
- Revision of Useful Lives, etc. (Heisei 20 Tax Reform)
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