Article 28Unit for Selection of the Method of Depreciation

一among Depreciable Assets other than machinery and equipment, those to which Appended Table I (Table of Useful Lives of Tangible Depreciable Assets Other Than Machinery and Equipment) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets (Ministry of Finance Order No. 15 of 1965; hereinafter referred to as the "Useful Life Order" in this Article through Article 33 (Depreciation Allowance for Depreciable Assets of the Same Type, etc.)) applies: the types prescribed in that table;

二among machinery and equipment, those to which Appended Table II (Table of Useful Lives of Machinery and Equipment) of the Useful Life Order applies: the types of equipment prescribed in that table;

三among Depreciable Assets used for wastewater treatment or smoke and soot treatment prescribed in Article 2, item (i) (Useful Lives of Special Depreciable Assets) of the Useful Life Order, those to which Appended Table V (Table of Useful Lives of Depreciable Assets for Pollution Prevention) of the Useful Life Order applies: the types prescribed in that table;

四among Depreciable Assets used for development research prescribed in Article 2, item (ii) of the Useful Life Order, those to which Appended Table VI (Table of Useful Lives of Depreciable Assets for Development Research) of the Useful Life Order applies: the types prescribed in that table;

五mine shafts, mining rights listed in Article 6, item (viii), (a) (Scope of Depreciable Assets) of the Order (excluding those listed in the following item), and storage rights: the types of equipment prescribed in Appended Table II of the Useful Life Order that relate to those mine shafts, mining rights and storage rights;

六test-drilling rights: the type of equipment prescribed in Appended Table II of the Useful Life Order that relates to those test-drilling rights.