Depreciation (Through Fiscal Year Heisei 18)
Calculates the depreciation expense applicable to depreciable assets acquired on or before March 31, Heisei 19.
The useful lives were revised in 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 Depreciation Expense Under the Old Straight-Line Method＞
・(Acquisition Cost – Residual Value (Acquisition Cost × 10%)) × Straight-Line Depreciation Rate
＜Formula for Depreciation Expense Under the Old Declining-Balance Method＞
・Maximum Depreciation Amount = Book Value at the Beginning of the Period × Old Declining-Balance Depreciation Rate
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.
・(Acquisition Cost – Residual Value (Acquisition Cost × 10%)) × Straight-Line Depreciation Rate
＜Formula for Depreciation Expense Under the Old Declining-Balance Method＞
・Maximum Depreciation Amount = Book Value at the Beginning of the Period × Old Declining-Balance Depreciation Rate
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 (Acquired during fiscal years Heisei 19–23)
- Depreciation Rate Table (Through Fiscal Year Heisei 18)
- Depreciation Using the Old Straight-Line Method and the Old Declining-Balance Method (National Tax Agency)
- Revision of Depreciable Life and Other Provisions (Heisei 20 Tax Reform)
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