The useful life of the depreciable assets listed in each of the following items is, notwithstanding the provisions of paragraph (1) of the preceding Article, as provided in the table listed in that item.
Depreciable assets used for wastewater treatment (meaning treatment of wastewater, mine water, effluent or waste liquid by sedimentation, filtration, neutralization, biochemical methods, mixing, cooling or drying, or other similar methods) or soot and smoke treatment (meaning treatment of soot and smoke or dust prescribed in Article 2, paragraph (1) or (7) (Definitions, etc.) of the Air Pollution Control Act (Act No. 97 of 1968), or of specified substances (excluding soot and smoke) prescribed in Article 17, paragraph (1) (Measures at the Time of an Accident) of that Act, by methods of gravitational settling, inertial separation, centrifugal separation, filtration, washing, electrostatic precipitation, sonic agglomeration, absorption, neutralization, adsorption or diffusion, or other similar methods) that are listed in Appended Table 5 (Table of Useful Lives of Depreciable Assets for Pollution Prevention): that table;
Depreciable assets used for development research (meaning test and research conducted specially for the purpose of manufacturing new products, inventing new technology, or significantly improving technology that is currently commercialized) that are listed in Appended Table 6 (Table of Useful Lives of Depreciable Assets for Development Research): that table.
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depreciable assetmachine translation
「減価償却資産」
A depreciable asset as defined in Article 2, paragraph (1), item (xix) of the Income Tax Act or Article 2, item (xxiii) of the Corporation Tax Act: a building, structure, machinery and equipment, ship, vehicle, tool, fixture, mining right or other asset that is to be depreciated, as a Cabinet Order (政令) specifies.
Short name set inArticle 1, paragraph (1)