68. Accelerated Depreciation of Small Assets in Japan

The below provides an outline of accelerated deprecation of small assets in Japan. 

See this post for more about Japanese tax and accounting.

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The following accelerated depreciation is available for small assets depending on the cost of acquisition: 

1. Assets with acquisition cost of less than JPY 100,000 or useful life of less than one year  

→ The asset may be immediately written off.

2. Assets with acquisition cost of JPY 100,000 to JPY 200,000 

→ The assets may be grouped and the cost of each group may be deducted through depreciation over three years.

3. Assets with acquisition cost of less than JPY 300,000

→ The asset may be immediately written off if the following apply:

• The asset is acquired by a small and medium-sized enterprise ("SME").
• The asset is acquired from 1 April 2006 to 31 March 2022. 

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