3種類の「少額の減価償却資産」

少額の減価償却資産についてまとめてみました。

	Overview 概要	Covered assets 対象資産	Eligible entities 対象企業	Conditions 要件
少額減価償却資産Instant write-off of small assets	The cost of an asset is fully deductible for the fiscal year in which it is placed in service for business.	Per-unit original cost < JPY100,000; or Useful life < 1 year	Companies	The original cost is recognized as an accounting expense for that fiscal year. 損金経理要件
一括償却資産 Three-year write off of small assets	The costs of assets are collectively deductible over 3 years.	Per-unit original cost < JPY200,000	Companies	-   The deducted amount is recognized as an accounting expense. 損金経理要件 -   The assets are reported as a single asset on asset ledger.
中小企業者等の少額減価償却資産 SMEs’ instant write off of small assets	The costs of assets are fully deductible for the fiscal year in which they are placed in service for business.	Per-unit original cost < JPY300,000	Small and medium-sized enterprises (“SMEs”)	-   The costs are recognized as accounting expenses for that fiscal year 損金経理要件 -   Deduction is limited to JPY3 million.

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