The grounds specified by Ministry of Finance Order as prescribed in Article 130, paragraph (1), item (vi) (Shortening of Useful Life) of the Order are the following grounds.
令第百三十条第一項第六号（耐用年数の短縮）に規定する財務省令で定める事由は、次に掲げる事由とする。
in the case where the amount of the depreciation allowance is to be calculated using the Useful Life Order prior to the amendment by the Ministerial Order Partially Amending the Ministerial Order on the Useful Life, etc. of Depreciable Assets (Ministry of Finance Order No. 32 of 2008) (hereinafter referred to as the "former Useful Life Ministerial Order" in this Article and Article 33, paragraph (2) (Depreciation Allowance for Depreciable Assets of the Same Type, etc.)), the composition of a Depreciable Asset for which the amount of the depreciation allowance is to be calculated using one useful life specified in the former Useful Life Ministerial Order differs markedly from the ordinary composition of other Depreciable Assets of the same type for which the amount of the depreciation allowance is to be calculated using that useful life;
in the case where the asset is machinery and equipment, the equipment to which the asset belongs is other than equipment specifically listed in Appended Table II (Table of Useful Lives of Machinery and Equipment) of the former Useful Life Ministerial Order.
当該資産が機械及び装置である場合において、当該資産の属する設備が旧耐用年数省令別表第二（機械及び装置の耐用年数表）に特掲された設備以外のものであること。
other grounds equivalent to the grounds listed in Article 130, paragraph (1), items (i) to (v) of the Order and in the preceding two items.
その他令第百三十条第一項第一号から第五号まで及び前二号に掲げる事由に準ずる事由
Read this with the articles around it
Useful Life Ordermachine translation
「耐用年数省令」
Short name for the Ministry of Finance Order (大蔵省令) No. 15 of 1965 on the useful life and other matters of depreciable assets (減価償却資産の耐用年数等に関する省令), whose appended tables set the useful lives of tangible depreciable assets.
Short name set inArticle 28, paragraph (1), item (i)· applies only in this article and in Articles 29 to 33
former Useful Life Ministerial Ordermachine translation
「旧耐用年数省令」
In Article 30 and Article 33, paragraph (2), the Ministerial Order (省令) on the useful life of depreciable assets (Ministry of Finance Order No. 15 of 1965) as it stood before Ministry of Finance Order No. 32 of 2008 amended it.
Short name set inArticle 30, paragraph (1), item (i)· applies only in this article and in Article 33, paragraph (2)