Appended Table 3
別表第三無形減価償却資産の耐用年数表
| Type | Details | Useful life |
| years | ||
| Fishing rights | 10 | |
| Dam usage rights | 55 | |
| Water rights | 20 | |
| Patent rights | 8 | |
| Utility model rights | 5 | |
| Design rights | 7 | |
| Trademark rights | 10 | |
| Software | Master copies for duplication and sale | 3 |
| Others | 5 | |
| Breeder's rights | Varieties prescribed in Article 4, paragraph (2) of the Plant Variety Protection and Seed Act (Act No. 83 of 1998) | 10 |
| Others | 8 | |
| Goodwill | 5 | |
| Private siding usage rights | 30 | |
| Railway and tramway connecting passageway facility usage rights | 30 | |
| Electricity and gas supply facility usage rights | 15 | |
| Water supply facility usage rights | 15 | |
| Industrial water supply facility usage rights | 15 | |
| Telecommunications facility usage rights | 20 |
| 種類 | 細目 | 耐用年数 |
| 年 | ||
| 漁業権 | 一〇 | |
| ダム使用権 | 五五 | |
| 水利権 | 二〇 | |
| 特許権 | 八 | |
| 実用新案権 | 五 | |
| 意匠権 | 七 | |
| 商標権 | 一〇 | |
| ソフトウエア | 複写して販売するための原本 | 三 |
| その他のもの | 五 | |
| 育成者権 | 種苗法（平成十年法律第八十三号）第四条第二項に規定する品種 | 一〇 |
| その他 | 八 | |
| 営業権 | 五 | |
| 専用側線利用権 | 三〇 | |
| 鉄道軌道連絡通行施設利用権 | 三〇 | |
| 電気ガス供給施設利用権 | 一五 | |
| 水道施設利用権 | 一五 | |
| 工業用水道施設利用権 | 一五 | |
| 電気通信施設利用権 | 二〇 |
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