Repair expenses can be little tricky in Japan. The tax code in Japan defines repair expenses which can be deductible at once as expenses for maintaining the current function of equipment or device. In other words, if the repair expense is something which is to upgrade the function or extending duration of use, these will be capital improvement subject to depreciation. Notable repair expenses which can be expensed at once are
1. Change of identical parts
2. Paints to cover up dirtiness or cracks
3. Restoration cost for software
In case of capital improvement, depreciation period will be conducted in accordance with the main unit.