Appended Table 4
別表第四生物の耐用年数表
| Type | Details | Useful life |
| years | ||
| Cattle | For breeding (limited to those with a mating certificate, insemination certificate, in vivo fertilized egg transfer certificate or in vitro fertilized egg transfer certificate under the Act on Improvement and Increased Production of Livestock (Act No. 209 of 1950)) | |
| Draft and beef cattle | 6 | |
| Dairy cattle | 4 | |
| For stud use (limited to breeding bulls that have been issued a breeding livestock certificate under the Act on Improvement and Increased Production of Livestock) | 4 | |
| For other uses | 6 | |
| Horses | For breeding (limited to those with a mating certificate or insemination certificate under the Act on Improvement and Increased Production of Livestock) | 6 |
| For stud use (limited to breeding stallions that have been issued a breeding livestock certificate under the Act on Improvement and Increased Production of Livestock) | 6 | |
| For racing | 4 | |
| For other uses | 8 | |
| Pigs | 3 | |
| Sheep and goats | For stud use | 4 |
| For other uses | 6 | |
| Citrus trees | Satsuma mandarins | 28 |
| Others | 30 | |
| Apple trees | Dwarf apples | 20 |
| Others | 29 | |
| Grape vines | Greenhouse grapes | 12 |
| Others | 15 | |
| Pear trees | 26 | |
| Peach trees | 15 | |
| Cherry trees | 21 | |
| Loquat trees | 30 | |
| Chestnut trees | 25 | |
| Japanese apricot trees | 25 | |
| Persimmon trees | 36 | |
| Apricot trees | 25 | |
| Plum trees | 16 | |
| Fig trees | 11 | |
| Kiwi fruit trees | 22 | |
| Blueberry plants | 25 | |
| Pineapples | 3 | |
| Tea plants | 34 | |
| Olive trees | 25 | |
| Camellia trees | 25 | |
| Mulberry trees | Left standing throughout | 18 |
| Cut at the base, at the middle or at a high level | 9 | |
| Wicker willows | 10 | |
| Paperbush | 5 | |
| Paper mulberry | 9 | |
| Moso bamboo | 20 | |
| Asparagus | 11 | |
| Ramie | 8 | |
| New Zealand flax | 10 | |
| Hops | 9 |
| 種類 | 細目 | 耐用年数 |
| 年 | ||
| 牛 | 繁殖用（家畜改良増殖法（昭和二十五年法律第二百九号）に基づく種付証明書、授精証明書、体内受精卵移植証明書又は体外受精卵移植証明書のあるものに限る。） | |
| 役肉用牛 | 六 | |
| 乳用牛 | 四 | |
| 種付用（家畜改良増殖法に基づく種畜証明書の交付を受けた種おす牛に限る。） | 四 | |
| その他用 | 六 | |
| 馬 | 繁殖用（家畜改良増殖法に基づく種付証明書又は授精証明書のあるものに限る。） | 六 |
| 種付用（家畜改良増殖法に基づく種畜証明書の交付を受けた種おす馬に限る。） | 六 | |
| 競走用 | 四 | |
| その他用 | 八 | |
| 豚 | 三 | |
| 綿羊及びやぎ | 種付用 | 四 |
| その他用 | 六 | |
| かんきつ樹 | 温州みかん | 二八 |
| その他 | 三〇 | |
| りんご樹 | わい化りんご | 二〇 |
| その他 | 二九 | |
| ぶどう樹 | 温室ぶどう | 一二 |
| その他 | 一五 | |
| なし樹 | 二六 | |
| 桃樹 | 一五 | |
| 桜桃樹 | 二一 | |
| びわ樹 | 三〇 | |
| くり樹 | 二五 | |
| 梅樹 | 二五 | |
| かき樹 | 三六 | |
| あんず樹 | 二五 | |
| すもも樹 | 一六 | |
| いちじく樹 | 一一 | |
| キウイフルーツ樹 | 二二 | |
| ブルーベリー樹 | 二五 | |
| パイナップル | 三 | |
| 茶樹 | 三四 | |
| オリーブ樹 | 二五 | |
| つばき樹 | 二五 | |
| 桑樹 | 立て通し | 一八 |
| 根刈り、中刈り、高刈り | 九 | |
| こりやなぎ | 一〇 | |
| みつまた | 五 | |
| こうぞ | 九 | |
| もう宗竹 | 二〇 | |
| アスパラガス | 一一 | |
| ラミー | 八 | |
| まおらん | 一〇 | |
| ホップ | 九 |
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