Moreover, when consumer tax started in Heisei 1, they raised the top line from 100,000 yen to 200,000 yen. Application of this rule depends upon the company's choice. For assets that are more than 100,000 yen but less than 200,000 yen, it is a company's choice if they depreciate the assets altogether over 3 years or if they depreciate the assets with old the methods. Only the people who use it know For example, depreciation time period for computers is 6 years. Even for other assets, there are not many assets that have tax depreciation time period of less than 3 years.
Companies go after profits.
Another tax confusion like this one has already occurred in simple calculations of deduction for purchasing in consumer tax.