There are three important rules for fixed assets.
When you purchase fixed assets, you need to capitalize and expenses through depreciation. You cannot expense the fixed assets at once when you purchase.
There are three exceptional rules.
Case 1. Acquisition cost is less than 100,000 yen
You can expense at once when you purchase
Case 2. Acquisition cost is 100,000 yen ~ 200,000 yen
You can depreciate the acquisition cost in three years.
Case 3. Acquisition cost is less than 300,000 yen and ………
If below 4 conditions are met, you can expenses the fixed assets in the first year.
1. Acquisition cost of each assets is less than 300,000 yen
2. Capital amount of company is 100M yen or less
3. Blue Tax Return status
4. You can use this rule up to 3 million yen annually
If your company satisfy item 2, 3, and 4, you do not have to consider Case 1 and Case 2