別表第一機械及び装置以外の有形減価償却資産の耐用年数表
Appended Table 1
| Type | Structure or use | Details | Useful life |
| years | |||
| Buildings | Steel-framed reinforced concrete or reinforced concrete construction | Those for offices or art museums, and those other than the following | 50 |
| Those for residences, dormitories, lodging facilities, schools or gymnasiums | 47 | ||
| Those for restaurants, rental halls, theaters, performance halls, movie theaters or dance halls | |||
| Those for restaurants or rental halls in which the area of wooden interior portions exceeds 30 percent of the total floor area | 34 | ||
| Others | 41 | ||
| Those for inns or hotels | |||
| Those in which the area of wooden interior portions exceeds 30 percent of the total floor area | 31 | ||
| Others | 39 | ||
| Those for stores | 39 | ||
| Those for hospitals | 39 | ||
| Those for substations, power plants, transmitting and receiving stations, stations, garages, hangars, freight handling stations, film production stages, indoor skating rinks, fish markets or slaughterhouses | 38 | ||
| Those for public baths | 31 | ||
| Those for factories (including workshops) or warehouses | |||
| Those directly and entirely affected by liquids or gases with significant corrosive properties, such as chlorine, hydrochloric acid, sulfuric acid or nitric acid; those for cold storage warehouses (excluding those for warehouses of the warehouse business); and those directly exposed to radiation from radioisotopes | 24 | ||
| Those for constantly storing solids with significant deliquescence, such as salt and Chile saltpeter, and those directly and entirely affected by significant steam | 31 | ||
| Others | |||
| Those for warehouses of the warehouse business | |||
| Those for cold storage warehouses | 21 | ||
| Others | 31 | ||
| Others | 38 | ||
| Those of brick, stone or block construction | Those for offices or art museums, and those other than the following | 41 | |
| Those for stores, residences, dormitories, lodging facilities, schools or gymnasiums | 38 | ||
| Those for restaurants, rental halls, theaters, performance halls, movie theaters or dance halls | 38 | ||
| Those for inns, hotels or hospitals | 36 | ||
| Those for substations, power plants, transmitting and receiving stations, stations, garages, hangars, freight handling stations, film production stages, indoor skating rinks, fish markets or slaughterhouses | 34 | ||
| Those for public baths | 30 | ||
| Those for factories (including workshops) or warehouses | |||
| Those directly and entirely affected by liquids or gases with significant corrosive properties, such as chlorine, hydrochloric acid, sulfuric acid or nitric acid, and those for cold storage warehouses (excluding those for warehouses of the warehouse business) | 22 | ||
| Those for constantly storing solids with significant deliquescence, such as salt and Chile saltpeter, and those directly and entirely affected by significant steam | 28 | ||
| Others | |||
| Those for warehouses of the warehouse business | |||
| Those for cold storage warehouses | 20 | ||
| Others | 30 | ||
| Others | 34 | ||
| Those of metal construction (limited to those whose skeletal members have a wall thickness exceeding 4 millimeters) | Those for offices or art museums, and those other than the following | 38 | |
| Those for stores, residences, dormitories, lodging facilities, schools or gymnasiums | 34 | ||
| Those for restaurants, rental halls, theaters, performance halls, movie theaters or dance halls | 31 | ||
| Those for substations, power plants, transmitting and receiving stations, stations, garages, hangars, freight handling stations, film production stages, indoor skating rinks, fish markets or slaughterhouses | 31 | ||
| Those for inns, hotels or hospitals | 29 | ||
| Those for public baths | 27 | ||
| Those for factories (including workshops) or warehouses | |||
| Those directly and entirely affected by liquids or gases with significant corrosive properties, such as chlorine, hydrochloric acid, sulfuric acid or nitric acid; those for cold storage warehouses (excluding those for warehouses of the warehouse business); and those directly exposed to radiation from radioisotopes | 20 | ||
| Those for constantly storing solids with significant deliquescence, such as salt and Chile saltpeter, and those directly and entirely affected by significant steam | 25 | ||
| Others | |||
| Those for warehouses of the warehouse business | |||
| Those for cold storage warehouses | 19 | ||
| Others | 26 | ||
| Others | 31 | ||
| Those of metal construction (limited to those whose skeletal members have a wall thickness exceeding 3 millimeters and not exceeding 4 millimeters) | Those for offices or art museums, and those other than the following | 30 | |
| Those for stores, residences, dormitories, lodging facilities, schools or gymnasiums | 27 | ||
| Those for restaurants, rental halls, theaters, performance halls, movie theaters or dance halls | 25 | ||
| Those for substations, power plants, transmitting and receiving stations, stations, garages, hangars, freight handling stations, film production stages, indoor skating rinks, fish markets or slaughterhouses | 25 | ||
| Those for inns, hotels or hospitals | 24 | ||
| Those for public baths | 19 | ||
| Those for factories (including workshops) or warehouses | |||
| Those directly and entirely affected by liquids or gases with significant corrosive properties, such as chlorine, hydrochloric acid, sulfuric acid or nitric acid, and those for cold storage warehouses | 15 | ||
| Those for constantly storing solids with significant deliquescence, such as salt and Chile saltpeter, and those directly and entirely affected by significant steam | 19 | ||
| Others | 24 | ||
| Those of metal construction (limited to those whose skeletal members have a wall thickness of 3 millimeters or less) | Those for offices or art museums, and those other than the following | 22 | |
| Those for stores, residences, dormitories, lodging facilities, schools or gymnasiums | 19 | ||
| Those for restaurants, rental halls, theaters, performance halls, movie theaters or dance halls | 19 | ||
| Those for substations, power plants, transmitting and receiving stations, stations, garages, hangars, freight handling stations, film production stages, indoor skating rinks, fish markets or slaughterhouses | 19 | ||
| Those for inns, hotels or hospitals | 17 | ||
| Those for public baths | 15 | ||
| Those for factories (including workshops) or warehouses | |||
| Those directly and entirely affected by liquids or gases with significant corrosive properties, such as chlorine, hydrochloric acid, sulfuric acid or nitric acid, and those for cold storage warehouses | 12 | ||
| Those for constantly storing solids with significant deliquescence, such as salt and Chile saltpeter, and those directly and entirely affected by significant steam | 14 | ||
| Others | 17 | ||
| Those of wooden or synthetic resin construction | Those for offices or art museums, and those other than the following | 24 | |
| Those for stores, residences, dormitories, lodging facilities, schools or gymnasiums | 22 | ||
| Those for restaurants, rental halls, theaters, performance halls, movie theaters or dance halls | 20 | ||
| Those for substations, power plants, transmitting and receiving stations, stations, garages, hangars, freight handling stations, film production stages, indoor skating rinks, fish markets or slaughterhouses | 17 | ||
| Those for inns, hotels or hospitals | 17 | ||
| Those for public baths | 12 | ||
| Those for factories (including workshops) or warehouses | |||
| Those directly and entirely affected by liquids or gases with significant corrosive properties, such as chlorine, hydrochloric acid, sulfuric acid or nitric acid, and those for cold storage warehouses | 9 | ||
| Those for constantly storing solids with significant deliquescence, such as salt and Chile saltpeter, and those directly and entirely affected by significant steam | 11 | ||
| Others | 15 | ||
| Those of wood-framed mortar construction | Those for offices or art museums, and those other than the following | 22 | |
| Those for stores, residences, dormitories, lodging facilities, schools or gymnasiums | 20 | ||
| Those for restaurants, rental halls, theaters, performance halls, movie theaters or dance halls | 19 | ||
| Those for substations, power plants, transmitting and receiving stations, stations, garages, hangars, freight handling stations, film production stages, indoor skating rinks, fish markets or slaughterhouses | 15 | ||
| Those for inns, hotels or hospitals | 15 | ||
| Those for public baths | 11 | ||
| Those for factories (including workshops) or warehouses | |||
| Those directly and entirely affected by liquids or gases with significant corrosive properties, such as chlorine, hydrochloric acid, sulfuric acid or nitric acid, and those for cold storage warehouses | 7 | ||
| Those for constantly storing solids with significant deliquescence, such as salt and Chile saltpeter, and those directly and entirely affected by significant steam | 10 | ||
| Others | 14 | ||
| Simple buildings | Those whose main wooden pillars are 10 centimeters square or less and that are roofed with thin wooden boards, cedar bark, roofing felt or galvanized iron sheet | 10 | |
| Those of post-in-ground construction and temporary ones | 7 | ||
| Building fixtures | Electrical equipment (including lighting equipment) | Storage battery power supply equipment | 6 |
| Others | 15 | ||
| Water supply and drainage or sanitary equipment, and gas equipment | 15 | ||
| Cooling, heating, ventilation or boiler equipment | Cooling and heating equipment (those whose refrigerating machine has an output of 22 kilowatts or less) | 13 | |
| Others | 15 | ||
| Elevating equipment | Elevators | 17 | |
| Escalators | 15 | ||
| Fire extinguishing, smoke exhaust or disaster alarm equipment, and retractable evacuation equipment | 8 | ||
| Air curtains or automatic door opening and closing equipment | 12 | ||
| Arcades or awning equipment | Those made mainly of metal | 15 | |
| Others | 8 | ||
| Simple store fittings | 3 | ||
| Movable partitions | Simple ones | 3 | |
| Others | 15 | ||
| Items other than those listed above, and items not falling under the classifications listed above | Those made mainly of metal | 18 | |
| Others | 10 | ||
| Structures | Those for the railway business or tramway business | Rails and their accessories | 20 |
| Sleepers | |||
| Wooden ones | 8 | ||
| Concrete ones | 20 | ||
| Metal ones | 20 | ||
| Turnouts | 15 | ||
| Communication lines, signal lines and electric lighting and power lines | 30 | ||
| Signals | 30 | ||
| Power transmission and distribution lines and feeder lines | 40 | ||
| Overhead contact lines and third rails | 20 | ||
| Return bonds | 5 | ||
| Wire supports (excluding utility poles and cross-arms) | 30 | ||
| Wooden poles and wooden towers (including cross-arms) | |||
| Those for aerial ropeways | 15 | ||
| Others | 25 | ||
| Those other than the above | |||
| Line equipment | |||
| Track equipment | |||
| Ballast beds | 60 | ||
| Others | 16 | ||
| Earthwork equipment | 57 | ||
| Bridges | |||
| Those of reinforced concrete construction | 50 | ||
| Those of steel frame construction | 40 | ||
| Others | 15 | ||
| Tunnels | |||
| Those of reinforced concrete construction | 60 | ||
| Those of brick construction | 35 | ||
| Others | 30 | ||
| Others | 21 | ||
| Station equipment | 32 | ||
| Electric circuit equipment | |||
| Steel poles, steel towers, concrete poles and concrete towers | 45 | ||
| Level crossing safety or automatic train stop equipment | 12 | ||
| Others | 19 | ||
| Others | 40 | ||
| Others for railways or tramways | Rails and their accessories, and sleepers | 15 | |
| Ballast beds | 60 | ||
| Earthwork equipment | 50 | ||
| Bridges | |||
| Those of reinforced concrete construction | 50 | ||
| Those of steel frame construction | 40 | ||
| Others | 15 | ||
| Tunnels | |||
| Those of reinforced concrete construction | 60 | ||
| Those of brick construction | 35 | ||
| Others | 30 | ||
| Others | 30 | ||
| Those for power generation or power transmission and distribution | Those for small-scale hydroelectric power generation (limited to those constructed under the Act on the Promotion of Introducing Electricity into Farming and Fishing Villages (Act No. 358 of 1952)) | 30 | |
| Those for other hydroelectric power generation (limited to reservoirs, regulating ponds and waterways) | 57 | ||
| Those for steam power generation (meaning rock walls, piers, embankments, breakwaters, chimneys and other items for steam power generation) | 41 | ||
| Those for power transmission | |||
| Underground electric cable lines | 25 | ||
| Towers, poles, insulators, transmission lines, ground wires and added telephone lines | 36 | ||
| Those for power distribution | |||
| Steel towers and steel poles | 50 | ||
| Reinforced concrete poles | 42 | ||
| Wooden poles | 15 | ||
| Distribution lines | 30 | ||
| Service drop lines | 20 | ||
| Attached telephone lines | 30 | ||
| Underground electric cable lines | 25 | ||
| Those for the telecommunications business | Communication cables | ||
| Those made of optical fiber | 10 | ||
| Others | 13 | ||
| Underground electric cable lines | 27 | ||
| Other line equipment | 21 | ||
| Those for broadcasting or radio communications | Steel towers and steel poles | ||
| Those of the cylindrical antenna type | 30 | ||
| Others | 40 | ||
| Reinforced concrete poles | 42 | ||
| Wooden towers and wooden poles | 10 | ||
| Antennas | 10 | ||
| Grounding wires and broadcasting wiring | 10 | ||
| Those for agriculture and forestry | Those of mainly concrete, brick, stone or block construction | ||
| Fruit tree trellises or hop trellises | 14 | ||
| Others | 17 | ||
| Those of mainly metal construction | 14 | ||
| Those of mainly wooden construction | 5 | ||
| Those made mainly of clay pipes | 10 | ||
| Others | 8 | ||
| Those for advertising | Those of metal construction | 20 | |
| Others | 10 | ||
| Those for stadiums, sports grounds, amusement parks or schools | Stands | ||
| Those of mainly steel-framed reinforced concrete or reinforced concrete construction | 45 | ||
| Those of mainly steel frame construction | 30 | ||
| Those of mainly wooden construction | 10 | ||
| Racetracks for bicycle racing venues | |||
| Concrete-paved ones | 15 | ||
| Others | 10 | ||
| Net equipment | 15 | ||
| Drainage and other earthwork facilities of baseball fields, athletics fields, golf courses and other sports grounds | 30 | ||
| Swimming pools | 30 | ||
| Others | |||
| Those for children | |||
| Slides, swings, jungle gyms and other play equipment | 10 | ||
| Others | 15 | ||
| Others | |||
| Those of mainly wooden construction | 15 | ||
| Others | 30 | ||
| Greening facilities and gardens | Factory greening facilities | 7 | |
| Other greening facilities and gardens (excluding those included in factory greening facilities) | 20 | ||
| Paved roads and paved road surfaces | Those paved with concrete, blocks, bricks or stone | 15 | |
| Those paved with asphalt or wood bricks | 10 | ||
| Those paved with bitumen emulsion | 3 | ||
| Those of steel-framed reinforced concrete or reinforced concrete construction (excluding those listed above) | Dams for water supply | 80 | |
| Tunnels | 75 | ||
| Bridges | 60 | ||
| Quay walls, piers, protective walls (excluding those for explosives), embankments, breakwaters, towers, scaffold towers, waterworks, water tanks and dams for water use | 50 | ||
| Dry docks | 45 | ||
| Silos | 35 | ||
| Sewers, chimneys and incinerators | 35 | ||
| Elevated roads, settling ponds for salt production, breeding grounds and fences | 30 | ||
| Protective walls for explosives and oil containment dikes | 25 | ||
| Shipbuilding berths | 24 | ||
| Those directly exposed to radiation from radioisotopes | 15 | ||
| Others | 60 | ||
| Those of concrete or concrete block construction (excluding those listed above) | Scaffold towers and reservoirs for water use | 40 | |
| Silos | 34 | ||
| Quay walls, piers, protective walls (excluding those for explosives), embankments, breakwaters, tunnels, waterworks and water tanks | 30 | ||
| Sewers, breeding grounds and fences | 15 | ||
| Protective walls for explosives | 13 | ||
| Hot spring conduit pipes | 10 | ||
| Waste rock dumps for mining | 5 | ||
| Others | 40 | ||
| Those of brick construction (excluding those listed above) | Protective walls (excluding those for explosives), embankments, breakwaters and tunnels | 50 | |
| Chimneys, flues, incinerators, fences and protective walls for explosives | |||
| Those affected by gases with significant corrosive properties, such as chlorine and chlorosulfonic acid | 7 | ||
| Others | 25 | ||
| Others | 40 | ||
| Those of stone construction (excluding those listed above) | Quay walls, piers, protective walls (excluding those for explosives), embankments, breakwaters, waterworks and reservoirs for water use | 50 | |
| Dry docks | 45 | ||
| Sewers, fences and protective walls for explosives | 35 | ||
| Others | 50 | ||
| Those of earthen construction (excluding those listed above) | Protective walls (excluding those for explosives), embankments, breakwaters and motorways | 40 | |
| Waterworks and reservoirs for water use | 30 | ||
| Sewers | 15 | ||
| Fences | 20 | ||
| Protective walls for explosives and oil containment dikes | 17 | ||
| Others | 40 | ||
| Those of metal construction (excluding those listed above) | Bridges (excluding bascule bridges) | 45 | |
| Bascule bridges and steel sheet pile quay walls | 25 | ||
| Silos | 22 | ||
| Transmission and distribution pipes | |||
| Those made of cast iron | 30 | ||
| Those made of steel | 15 | ||
| Gas tanks | |||
| Those for liquefied gas | 10 | ||
| Others | 20 | ||
| Chemical storage tanks | |||
| Those for fuming inorganic acids, such as hydrochloric acid, hydrofluoric acid, fuming sulfuric acid and concentrated nitric acid | 8 | ||
| Those for organic acids, or for inorganic acids such as sulfuric acid and nitric acid other than those listed above | 10 | ||
| Those for alkalis, brine, alcohol and others | 15 | ||
| Water tanks and oil tanks | |||
| Those made of cast iron | 25 | ||
| Those made of steel | 15 | ||
| Floating docks | 20 | ||
| Breeding grounds | 15 | ||
| Suspension bridges, chimneys, incinerators, driven wells, fences, street lamps and guardrails | 10 | ||
| Open-air multi-level parking equipment | 15 | ||
| Others | 45 | ||
| Those of synthetic resin construction (excluding those listed above) | 10 | ||
| Those of wooden construction (excluding those listed above) | Bridges, towers, scaffold towers and docks | 15 | |
| Quay walls, piers, protective walls, embankments, breakwaters, tunnels, water tanks, hot spring conduit pipes and fences | 10 | ||
| Breeding grounds | 7 | ||
| Others | 15 | ||
| Items other than those listed above, and items not falling under the classifications listed above | Those of mainly wooden construction | 15 | |
| Others | 50 | ||
| Ships | Steel ships subject to Articles 4 through 19 of the Ship Act (Act No. 46 of 1899) | ||
| Fishing boats | Those with a gross tonnage of 500 tons or more | 12 | |
| Those with a gross tonnage of less than 500 tons | 9 | ||
| Oil tankers | Those with a gross tonnage of 2,000 tons or more | 13 | |
| Those with a gross tonnage of less than 2,000 tons | 11 | ||
| Chemical tankers | 10 | ||
| Others | Those with a gross tonnage of 2,000 tons or more | 15 | |
| Those with a gross tonnage of less than 2,000 tons | |||
| Dredgers and gravel-collecting vessels | 10 | ||
| Car ferries | 11 | ||
| Others | 14 | ||
| Wooden ships subject to Articles 4 through 19 of the Ship Act | |||
| Fishing boats | 6 | ||
| Chemical tankers | 8 | ||
| Others | 10 | ||
| Light alloy ships subject to Articles 4 through 19 of the Ship Act (excluding those listed in other rows) | 9 | ||
| Fiber-reinforced plastic ships subject to Articles 4 through 19 of the Ship Act | 7 | ||
| Hydrofoils and hovercraft subject to Articles 4 through 19 of the Ship Act | 8 | ||
| Others | |||
| Steel ships | Dredgers and gravel-collecting vessels | 7 | |
| Power generation ships and fishing boats carried aboard | 8 | ||
| Tugboats | 10 | ||
| Others | 12 | ||
| Wooden ships | Fishing boats carried aboard | 4 | |
| Dredgers and gravel-collecting vessels | 5 | ||
| Powered fishing boats and tugboats | 6 | ||
| Chemical tankers | 7 | ||
| Others | 8 | ||
| Others | Motorboats and fishing boats carried aboard | 4 | |
| Others | 5 | ||
| Aircraft | Airplanes | Those made mainly of metal | |
| Those with a maximum takeoff weight exceeding 130 tons | 10 | ||
| Those with a maximum takeoff weight of 130 tons or less and exceeding 5.7 tons | 8 | ||
| Those with a maximum takeoff weight of 5.7 tons or less | 5 | ||
| Others | 5 | ||
| Others | Helicopters and gliders | 5 | |
| Others | 5 | ||
| Vehicles and transport equipment | Railway or tramway vehicles (including aerial ropeway carriers) | Electric or steam locomotives | 18 |
| Electric trains | 13 | ||
| Internal combustion railcars (including control cars and trailers) | 11 | ||
| Freight cars | |||
| High-pressure cylinder cars and high-pressure tank cars | 10 | ||
| Chemical tank cars and refrigerated cars | 12 | ||
| Other tank cars and special-structure cars | 15 | ||
| Others | 20 | ||
| Track construction and maintenance work vehicles | 10 | ||
| Cable railway vehicles | 15 | ||
| Aerial ropeway carriers | |||
| Those of the closed type | 10 | ||
| Others | 5 | ||
| Trolleybuses | 8 | ||
| Others | 20 | ||
| Special-purpose motor vehicles (this row does not include self-propelled work machines such as bulldozers and power shovels, or tractors and agricultural and forestry transport equipment, that are included in the depreciable assets listed in Appended Table 2) | Fire engines, ambulances, X-ray vehicles, water sprinkler trucks, broadcasting publicity vehicles, mobile radio vehicles and chip manufacturing vehicles | 5 | |
| Motor sweepers and snow removal vehicles | 4 | ||
| Tank trucks, refuse trucks, night-soil trucks, stretcher vehicles, hearses, truck mixers, wreckers and others fitted with special bodies | |||
| Small vehicles (meaning, for refuse trucks and night-soil trucks, those with a load capacity of 2 tons or less, and for others, those with a total displacement of 2 liters or less) | 3 | ||
| Others | 4 | ||
| Vehicles and transport equipment for the transport business, car rental business or driving schools (excluding those listed above) | Motor vehicles (including two- or three-wheeled motor vehicles and excluding omnibuses) | ||
| Small vehicles (meaning, for trucks, those with a load capacity of 2 tons or less, and for others, those with a total displacement of 2 liters or less) | 3 | ||
| Others | |||
| Large passenger cars (meaning those with a total displacement of 3 liters or more) | 5 | ||
| Others | 4 | ||
| Omnibuses | 5 | ||
| Bicycles and rear carts | 2 | ||
| Towed vehicles and others | 4 | ||
| Items other than those listed above | Motor vehicles (excluding two- or three-wheeled motor vehicles) | ||
| Small vehicles (meaning those with a total displacement of 0.66 liters or less) | 4 | ||
| Others | |||
| Trucks | |||
| Those of the dump type | 4 | ||
| Others | 5 | ||
| Those for news reporting and communications | 5 | ||
| Others | 6 | ||
| Two- or three-wheeled motor vehicles | 3 | ||
| Bicycles | 2 | ||
| Mine personnel carriers, coal cars, ore cars and bogies | |||
| Metal ones | 7 | ||
| Others | 4 | ||
| Forklifts | 4 | ||
| Trolleys | |||
| Metal ones | 5 | ||
| Others | 3 | ||
| Others | |||
| Those with self-propelling capability | 7 | ||
| Others | 4 | ||
| Tools | Measuring tools and inspection tools (including those using electricity or electronics) | 5 | |
| Jigs and mounting tools | 3 | ||
| Rolls | Those for metal rolling | 4 | |
| Textile printing rolls, grinding rolls, kneading rolls and others | 3 | ||
| Molds (including formwork), forging and pressing tools and punching tools | Press and other metalworking dies, dies for molding synthetic resin, rubber or glass, and casting molds | 2 | |
| Others | 3 | ||
| Cutting tools | 2 | ||
| Metal props and caps | 3 | ||
| Type and metals commonly used for type | Purchased type (limited to those repeatedly used in the form of type) | 2 | |
| Self-made type and metals commonly used for type | 8 | ||
| Items other than those listed above | Platinum nozzles | 13 | |
| Others | 3 | ||
| Items not falling under the classifications listed above | Platinum nozzles | 13 | |
| Other items made mainly of metal | 8 | ||
| Others | 4 | ||
| Furniture and fixtures | 1. Furniture, electrical appliances, gas appliances and household goods (excluding those listed in other rows) | Office desks, office chairs and cabinets | |
| Those made mainly of metal | 15 | ||
| Others | 8 | ||
| Reception sets | |||
| Those for customer service businesses | 5 | ||
| Others | 8 | ||
| Beds | 8 | ||
| Children's desks and chairs | 5 | ||
| Display shelves and display cases | |||
| Those equipped with refrigerating machines or cooling machines | 6 | ||
| Others | 8 | ||
| Other furniture | |||
| Those for customer service businesses | 5 | ||
| Others | |||
| Those made mainly of metal | 15 | ||
| Others | 8 | ||
| Radios, televisions, tape recorders and other audio equipment | 5 | ||
| Cooling or heating appliances | 6 | ||
| Electric refrigerators, electric washing machines and other similar electric or gas appliances | 6 | ||
| Ice refrigerators and refrigerated stockers (excluding electric ones) | 4 | ||
| Curtains, floor cushions, bedding, padded robes and other similar textile products | 3 | ||
| Carpets and other floor coverings | |||
| Those for retail, customer service businesses, broadcasting, record recording or theaters | 3 | ||
| Others | 6 | ||
| Interior decorations | |||
| Those made mainly of metal | 15 | ||
| Others | 8 | ||
| Items for meals or kitchens | |||
| Those made of ceramics or glass | 2 | ||
| Others | 5 | ||
| Others | |||
| Those made mainly of metal | 15 | ||
| Others | 8 | ||
| 2. Office equipment and communication equipment | Duplicating equipment and typewriters | ||
| Those for stencil printing or typing businesses | 3 | ||
| Others | 5 | ||
| Electronic computers | |||
| Personal computers (excluding those for servers) | 4 | ||
| Others | 5 | ||
| Copiers, calculators (excluding electronic computers), cash registers, time recorders and other similar equipment | 5 | ||
| Other office equipment | 5 | ||
| Teletypewriters and facsimiles | 5 | ||
| Intercoms and broadcasting equipment | 6 | ||
| Telephone equipment and other communication equipment | |||
| Digital private branch exchange equipment and digital key telephone equipment | 6 | ||
| Others | 10 | ||
| 3. Clocks and watches, testing equipment and measuring instruments | Clocks and watches | 10 | |
| Weights and measures | 5 | ||
| Testing or measuring equipment | 5 | ||
| 4. Optical equipment and photographic production equipment | Opera glasses | 2 | |
| Cameras, movie cameras, projectors and telescopes | 5 | ||
| Enlargers, printers, dryers, microscopes and other equipment | 8 | ||
| 5. Signboards and advertising devices | Signboards, neon signs and balloons | 3 | |
| Mannequins and models | 2 | ||
| Others | |||
| Those made mainly of metal | 10 | ||
| Others | 5 | ||
| 6. Containers and safes | Cylinders | ||
| Those made by welding | 6 | ||
| Those made by forging | |||
| Those for chlorine | 8 | ||
| Others | 10 | ||
| Drums, containers and other receptacles | |||
| Large containers (limited to those 6 meters or more in length) | 7 | ||
| Others | |||
| Metal ones | 3 | ||
| Others | 2 | ||
| Safes | |||
| Portable safes | 5 | ||
| Others | 20 | ||
| 7. Barbering or beauty equipment | 5 | ||
| 8. Medical equipment | Disinfection and sterilization equipment | 4 | |
| Surgical equipment | 5 | ||
| Equipment for hemodialysis or plasma exchange | 7 | ||
| Functional recovery training equipment having moving parts, such as Hubbard tanks | 6 | ||
| Dispensing equipment | 6 | ||
| Dental treatment units | 7 | ||
| Optical examination equipment | |||
| Fiberscopes | 6 | ||
| Others | 8 | ||
| Others X-ray and other equipment using electronic devices | |||
| Mobile ones, those for emergency medicine, and automatic blood analyzers | 4 | ||
| Others | 6 | ||
| Others | |||
| Those made of ceramics or glass | 3 | ||
| Those made mainly of metal | 10 | ||
| Others | 5 | ||
| 9. Recreation or sports equipment and equipment for shows or theatrical performances | Billiard equipment | 8 | |
| Pachinko machines, bingo machines and other similar ball game equipment, and shooting gallery equipment | 2 | ||
| Go, shogi, mahjong and other game equipment | 5 | ||
| Sports equipment | 3 | ||
| Audience seats for theaters | 3 | ||
| Stage curtains and drapes | 5 | ||
| Costumes, wigs, hand props and stage sets | 2 | ||
| Others | |||
| Those made mainly of metal | 10 | ||
| Others | 5 | ||
| 10. Living things | Plants | ||
| Those for the lending business | 2 | ||
| Others | 15 | ||
| Animals | |||
| Fish | 2 | ||
| Birds | 4 | ||
| Others | 8 | ||
| 11. Items other than those listed above | Motion picture film (including slides), magnetic tape and records | 2 | |
| Sheets and ropes | 2 | ||
| Bed logs for mushroom cultivation | 3 | ||
| Fishing gear | 3 | ||
| Funeral equipment | 3 | ||
| Musical instruments | 5 | ||
| Vending machines (including manual ones) | 5 | ||
| Unattended parking management devices | 5 | ||
| Incinerators | 5 | ||
| Others | |||
| Those made mainly of metal | 10 | ||
| Others | 5 | ||
| 12. Among the assets listed above, those other than those subject to the useful lives listed above that are prescribed for the assets in question, and those not falling under the classifications listed above | Those made mainly of metal | 15 | |
| Others | 8 |
| 種類 | 構造又は用途 | 細目 | 耐用年数 |
| 年 | |||
| 建物 | 鉄骨鉄筋コンクリート造又は鉄筋コンクリート造のもの | 事務所用又は美術館用のもの及び左記以外のもの | 五〇 |
| 住宅用、寄宿舎用、宿泊所用、学校用又は体育館用のもの | 四七 | ||
| 飲食店用、貸席用、劇場用、演奏場用、映画館用又は舞踏場用のもの | |||
| 飲食店用又は貸席用のもので、延べ面積のうちに占める木造内装部分の面積が三割を超えるもの | 三四 | ||
| その他のもの | 四一 | ||
| 旅館用又はホテル用のもの | |||
| 延べ面積のうちに占める木造内装部分の面積が三割を超えるもの | 三一 | ||
| その他のもの | 三九 | ||
| 店舗用のもの | 三九 | ||
| 病院用のもの | 三九 | ||
| 変電所用、発電所用、送受信所用、停車場用、車庫用、格納庫用、荷扱所用、映画製作ステージ用、屋内スケート場用、魚市場用又はと畜場用のもの | 三八 | ||
| 公衆浴場用のもの | 三一 | ||
| 工場（作業場を含む。）用又は倉庫用のもの | |||
| 塩素、塩酸、硫酸、硝酸その他の著しい腐食性を有する液体又は気体の影響を直接全面的に受けるもの、冷蔵倉庫用のもの（倉庫事業の倉庫用のものを除く。）及び放射性同位元素の放射線を直接受けるもの | 二四 | ||
| 塩、チリ硝石その他の著しい潮解性を有する固体を常時蔵置するためのもの及び著しい蒸気の影響を直接全面的に受けるもの | 三一 | ||
| その他のもの | |||
| 倉庫事業の倉庫用のもの | |||
| 冷蔵倉庫用のもの | 二一 | ||
| その他のもの | 三一 | ||
| その他のもの | 三八 | ||
| れんが造、石造又はブロック造のもの | 事務所用又は美術館用のもの及び左記以外のもの | 四一 | |
| 店舗用、住宅用、寄宿舎用、宿泊所用、学校用又は体育館用のもの | 三八 | ||
| 飲食店用、貸席用、劇場用、演奏場用、映画館用又は舞踏場用のもの | 三八 | ||
| 旅館用、ホテル用又は病院用のもの | 三六 | ||
| 変電所用、発電所用、送受信所用、停車場用、車庫用、格納庫用、荷扱所用、映画製作ステージ用、屋内スケート場用、魚市場用又はと畜場用のもの | 三四 | ||
| 公衆浴場用のもの | 三〇 | ||
| 工場（作業場を含む。）用又は倉庫用のもの | |||
| 塩素、塩酸、硫酸、硝酸その他の著しい腐食性を有する液体又は気体の影響を直接全面的に受けるもの及び冷蔵倉庫用のもの（倉庫事業の倉庫用のものを除く。） | 二二 | ||
| 塩、チリ硝石その他の著しい潮解性を有する固体を常時蔵置するためのもの及び著しい蒸気の影響を直接全面的に受けるもの | 二八 | ||
| その他のもの | |||
| 倉庫事業の倉庫用のもの | |||
| 冷蔵倉庫用のもの | 二〇 | ||
| その他のもの | 三〇 | ||
| その他のもの | 三四 | ||
| 金属造のもの（骨格材の肉厚が四ミリメートルを超えるものに限る。） | 事務所用又は美術館用のもの及び左記以外のもの | 三八 | |
| 店舗用、住宅用、寄宿舎用、宿泊所用、学校用又は体育館用のもの | 三四 | ||
| 飲食店用、貸席用、劇場用、演奏場用、映画館用又は舞踏場用のもの | 三一 | ||
| 変電所用、発電所用、送受信所用、停車場用、車庫用、格納庫用、荷扱所用、映画製作ステージ用、屋内スケート場用、魚市場用又はと畜場用のもの | 三一 | ||
| 旅館用、ホテル用又は病院用のもの | 二九 | ||
| 公衆浴場用のもの | 二七 | ||
| 工場（作業場を含む。）用又は倉庫用のもの | |||
| 塩素、塩酸、硫酸、硝酸その他の著しい腐食性を有する液体又は気体の影響を直接全面的に受けるもの、冷蔵倉庫用のもの（倉庫事業の倉庫用のものを除く。）及び放射性同位元素の放射線を直接受けるもの | 二〇 | ||
| 塩、チリ硝石その他の著しい潮解性を有する固体を常時蔵置するためのもの及び著しい蒸気の影響を直接全面的に受けるもの | 二五 | ||
| その他のもの | |||
| 倉庫事業の倉庫用のもの | |||
| 冷蔵倉庫用のもの | 一九 | ||
| その他のもの | 二六 | ||
| その他のもの | 三一 | ||
| 金属造のもの（骨格材の肉厚が三ミリメートルを超え四ミリメートル以下のものに限る。） | 事務所用又は美術館用のもの及び左記以外のもの | 三〇 | |
| 店舗用、住宅用、寄宿舎用、宿泊所用、学校用又は体育館用のもの | 二七 | ||
| 飲食店用、貸席用、劇場用、演奏場用、映画館用又は舞踏場用のもの | 二五 | ||
| 変電所用、発電所用、送受信所用、停車場用、車庫用、格納庫用、荷扱所用、映画製作ステージ用、屋内スケート場用、魚市場用又はと畜場用のもの | 二五 | ||
| 旅館用、ホテル用又は病院用のもの | 二四 | ||
| 公衆浴場用のもの | 一九 | ||
| 工場（作業場を含む。）用又は倉庫用のもの | |||
| 塩素、塩酸、硫酸、硝酸その他の著しい腐食性を有する液体又は気体の影響を直接全面的に受けるもの及び冷蔵倉庫用のもの | 一五 | ||
| 塩、チリ硝石その他の著しい潮解性を有する固体を常時蔵置するためのもの及び著しい蒸気の影響を直接全面的に受けるもの | 一九 | ||
| その他のもの | 二四 | ||
| 金属造のもの（骨格材の肉厚が三ミリメートル以下のものに限る。） | 事務所用又は美術館用のもの及び左記以外のもの | 二二 | |
| 店舗用、住宅用、寄宿舎用、宿泊所用、学校用又は体育館用のもの | 一九 | ||
| 飲食店用、貸席用、劇場用、演奏場用、映画館用又は舞踏場用のもの | 一九 | ||
| 変電所用、発電所用、送受信所用、停車場用、車庫用、格納庫用、荷扱所用、映画製作ステージ用、屋内スケート場用、魚市場用又はと畜場用のもの | 一九 | ||
| 旅館用、ホテル用又は病院用のもの | 一七 | ||
| 公衆浴場用のもの | 一五 | ||
| 工場（作業場を含む。）用又は倉庫用のもの | |||
| 塩素、塩酸、硫酸、硝酸その他の著しい腐食性を有する液体又は気体の影響を直接全面的に受けるもの及び冷蔵倉庫用のもの | 一二 | ||
| 塩、チリ硝石その他の著しい潮解性を有する固体を常時蔵置するためのもの及び著しい蒸気の影響を直接全面的に受けるもの | 一四 | ||
| その他のもの | 一七 | ||
| 木造又は合成樹脂造のもの | 事務所用又は美術館用のもの及び左記以外のもの | 二四 | |
| 店舗用、住宅用、寄宿舎用、宿泊所用、学校用又は体育館用のもの | 二二 | ||
| 飲食店用、貸席用、劇場用、演奏場用、映画館用又は舞踏場用のもの | 二〇 | ||
| 変電所用、発電所用、送受信所用、停車場用、車庫用、格納庫用、荷扱所用、映画製作ステージ用、屋内スケート場用、魚市場用又はと畜場用のもの | 一七 | ||
| 旅館用、ホテル用又は病院用のもの | 一七 | ||
| 公衆浴場用のもの | 一二 | ||
| 工場（作業場を含む。）用又は倉庫用のもの | |||
| 塩素、塩酸、硫酸、硝酸その他の著しい腐食性を有する液体又は気体の影響を直接全面的に受けるもの及び冷蔵倉庫用のもの | 九 | ||
| 塩、チリ硝石その他の著しい潮解性を有する固体を常時蔵置するためのもの及び著しい蒸気の影響を直接全面的に受けるもの | 一一 | ||
| その他のもの | 一五 | ||
| 木骨モルタル造のもの | 事務所用又は美術館用のもの及び左記以外のもの | 二二 | |
| 店舗用、住宅用、寄宿舎用、宿泊所用、学校用又は体育館用のもの | 二〇 | ||
| 飲食店用、貸席用、劇場用、演奏場用、映画館用又は舞踏場用のもの | 一九 | ||
| 変電所用、発電所用、送受信所用、停車場用、車庫用、格納庫用、荷扱所用、映画製作ステージ用、屋内スケート場用、魚市場用又はと畜場用のもの | 一五 | ||
| 旅館用、ホテル用又は病院用のもの | 一五 | ||
| 公衆浴場用のもの | 一一 | ||
| 工場（作業場を含む。）用又は倉庫用のもの | |||
| 塩素、塩酸、硫酸、硝酸その他の著しい腐食性を有する液体又は気体の影響を直接全面的に受けるもの及び冷蔵倉庫用のもの | 七 | ||
| 塩、チリ硝石その他の著しい潮解性を有する固体を常時蔵置するためのもの及び著しい蒸気の影響を直接全面的に受けるもの | 一〇 | ||
| その他のもの | 一四 | ||
| 簡易建物 | 木製主要柱が十センチメートル角以下のもので、土居ぶき、杉皮ぶき、ルーフイングぶき又はトタンぶきのもの | 一〇 | |
| 掘立造のもの及び仮設のもの | 七 | ||
| 建物附属設備 | 電気設備（照明設備を含む。） | 蓄電池電源設備 | 六 |
| その他のもの | 一五 | ||
| 給排水又は衛生設備及びガス設備 | 一五 | ||
| 冷房、暖房、通風又はボイラー設備 | 冷暖房設備（冷凍機の出力が二十二キロワット以下のもの） | 一三 | |
| その他のもの | 一五 | ||
| 昇降機設備 | エレベーター | 一七 | |
| エスカレーター | 一五 | ||
| 消火、排煙又は災害報知設備及び格納式避難設備 | 八 | ||
| エヤーカーテン又はドアー自動開閉設備 | 一二 | ||
| アーケード又は日よけ設備 | 主として金属製のもの | 一五 | |
| その他のもの | 八 | ||
| 店用簡易装備 | 三 | ||
| 可動間仕切り | 簡易なもの | 三 | |
| その他のもの | 一五 | ||
| 前掲のもの以外のもの及び前掲の区分によらないもの | 主として金属製のもの | 一八 | |
| その他のもの | 一〇 | ||
| 構築物 | 鉄道業用又は軌道業用のもの | 軌条及びその附属品 | 二〇 |
| まくら木 | |||
| 木製のもの | 八 | ||
| コンクリート製のもの | 二〇 | ||
| 金属製のもの | 二〇 | ||
| 分岐器 | 一五 | ||
| 通信線、信号線及び電灯電力線 | 三〇 | ||
| 信号機 | 三〇 | ||
| 送配電線及びき電線 | 四〇 | ||
| 電車線及び第三軌条 | 二〇 | ||
| 帰線ボンド | 五 | ||
| 電線支持物（電柱及び腕木を除く。） | 三〇 | ||
| 木柱及び木塔（腕木を含む。） | |||
| 架空索道用のもの | 一五 | ||
| その他のもの | 二五 | ||
| 前掲以外のもの | |||
| 線路設備 | |||
| 軌道設備 | |||
| 道床 | 六〇 | ||
| その他のもの | 一六 | ||
| 土工設備 | 五七 | ||
| 橋りよう | |||
| 鉄筋コンクリート造のもの | 五〇 | ||
| 鉄骨造のもの | 四〇 | ||
| その他のもの | 一五 | ||
| トンネル | |||
| 鉄筋コンクリート造のもの | 六〇 | ||
| れんが造のもの | 三五 | ||
| その他のもの | 三〇 | ||
| その他のもの | 二一 | ||
| 停車場設備 | 三二 | ||
| 電路設備 | |||
| 鉄柱、鉄塔、コンクリート柱及びコンクリート塔 | 四五 | ||
| 踏切保安又は自動列車停止設備 | 一二 | ||
| その他のもの | 一九 | ||
| その他のもの | 四〇 | ||
| その他の鉄道用又は軌道用のもの | 軌条及びその附属品並びにまくら木 | 一五 | |
| 道床 | 六〇 | ||
| 土工設備 | 五〇 | ||
| 橋りよう | |||
| 鉄筋コンクリート造のもの | 五〇 | ||
| 鉄骨造のもの | 四〇 | ||
| その他のもの | 一五 | ||
| トンネル | |||
| 鉄筋コンクリート造のもの | 六〇 | ||
| れんが造のもの | 三五 | ||
| その他のもの | 三〇 | ||
| その他のもの | 三〇 | ||
| 発電用又は送配電用のもの | 小水力発電用のもの（農山漁村電気導入促進法（昭和二十七年法律第三百五十八号）に基づき建設したものに限る。） | 三〇 | |
| その他の水力発電用のもの（貯水池、調整池及び水路に限る。） | 五七 | ||
| 汽力発電用のもの（岩壁、さん橋、堤防、防波堤、煙突、その他汽力発電用のものをいう。） | 四一 | ||
| 送電用のもの | |||
| 地中電線路 | 二五 | ||
| 塔、柱、がい子、送電線、地線及び添加電話線 | 三六 | ||
| 配電用のもの | |||
| 鉄塔及び鉄柱 | 五〇 | ||
| 鉄筋コンクリート柱 | 四二 | ||
| 木柱 | 一五 | ||
| 配電線 | 三〇 | ||
| 引込線 | 二〇 | ||
| 添架電話線 | 三〇 | ||
| 地中電線路 | 二五 | ||
| 電気通信事業用のもの | 通信ケーブル | ||
| 光ファイバー製のもの | 一〇 | ||
| その他のもの | 一三 | ||
| 地中電線路 | 二七 | ||
| その他の線路設備 | 二一 | ||
| 放送用又は無線通信用のもの | 鉄塔及び鉄柱 | ||
| 円筒空中線式のもの | 三〇 | ||
| その他のもの | 四〇 | ||
| 鉄筋コンクリート柱 | 四二 | ||
| 木塔及び木柱 | 一〇 | ||
| アンテナ | 一〇 | ||
| 接地線及び放送用配線 | 一〇 | ||
| 農林業用のもの | 主としてコンクリート造、れんが造、石造又はブロック造のもの | ||
| 果樹棚又はホップ棚 | 一四 | ||
| その他のもの | 一七 | ||
| 主として金属造のもの | 一四 | ||
| 主として木造のもの | 五 | ||
| 土管を主としたもの | 一〇 | ||
| その他のもの | 八 | ||
| 広告用のもの | 金属造のもの | 二〇 | |
| その他のもの | 一〇 | ||
| 競技場用、運動場用、遊園地用又は学校用のもの | スタンド | ||
| 主として鉄骨鉄筋コンクリート造又は鉄筋コンクリート造のもの | 四五 | ||
| 主として鉄骨造のもの | 三〇 | ||
| 主として木造のもの | 一〇 | ||
| 競輪場用競走路 | |||
| コンクリート敷のもの | 一五 | ||
| その他のもの | 一〇 | ||
| ネット設備 | 一五 | ||
| 野球場、陸上競技場、ゴルフコースその他のスポーツ場の排水その他の土工施設 | 三〇 | ||
| 水泳プール | 三〇 | ||
| その他のもの | |||
| 児童用のもの | |||
| すべり台、ぶらんこ、ジヤングルジムその他の遊戯用のもの | 一〇 | ||
| その他のもの | 一五 | ||
| その他のもの | |||
| 主として木造のもの | 一五 | ||
| その他のもの | 三〇 | ||
| 緑化施設及び庭園 | 工場緑化施設 | 七 | |
| その他の緑化施設及び庭園（工場緑化施設に含まれるものを除く。） | 二〇 | ||
| 舗装道路及び舗装路面 | コンクリート敷、ブロック敷、れんが敷又は石敷のもの | 一五 | |
| アスファルト敷又は木れんが敷のもの | 一〇 | ||
| ビチューマルス敷のもの | 三 | ||
| 鉄骨鉄筋コンクリート造又は鉄筋コンクリート造のもの（前掲のものを除く。） | 水道用ダム | 八〇 | |
| トンネル | 七五 | ||
| 橋 | 六〇 | ||
| 岸壁、さん橋、防壁（爆発物用のものを除く。）、堤防、防波堤、塔、やぐら、上水道、水そう及び用水用ダム | 五〇 | ||
| 乾ドツク | 四五 | ||
| サイロ | 三五 | ||
| 下水道、煙突及び焼却炉 | 三五 | ||
| 高架道路、製塩用ちんでん池、飼育場及びへい | 三〇 | ||
| 爆発物用防壁及び防油堤 | 二五 | ||
| 造船台 | 二四 | ||
| 放射性同位元素の放射線を直接受けるもの | 一五 | ||
| その他のもの | 六〇 | ||
| コンクリート造又はコンクリートブロツク造のもの（前掲のものを除く。） | やぐら及び用水池 | 四〇 | |
| サイロ | 三四 | ||
| 岸壁、さん橋、防壁（爆発物用のものを除く。）、堤防、防波堤、トンネル、上水道及び水そう | 三〇 | ||
| 下水道、飼育場及びへい | 一五 | ||
| 爆発物用防壁 | 一三 | ||
| 引湯管 | 一〇 | ||
| 鉱業用廃石捨場 | 五 | ||
| その他のもの | 四〇 | ||
| れんが造のもの（前掲のものを除く。） | 防壁（爆発物用のものを除く。）、堤防、防波堤及びトンネル | 五〇 | |
| 煙突、煙道、焼却炉、へい及び爆発物用防壁 | |||
| 塩素、クロールスルホン酸その他の著しい腐食性を有する気体の影響を受けるもの | 七 | ||
| その他のもの | 二五 | ||
| その他のもの | 四〇 | ||
| 石造のもの（前掲のものを除く。） | 岸壁、さん橋、防壁（爆発物用のものを除く。）、堤防、防波堤、上水道及び用水池 | 五〇 | |
| 乾ドック | 四五 | ||
| 下水道、へい及び爆発物用防壁 | 三五 | ||
| その他のもの | 五〇 | ||
| 土造のもの（前掲のものを除く。） | 防壁（爆発物用のものを除く。）、堤防、防波堤及び自動車道 | 四〇 | |
| 上水道及び用水池 | 三〇 | ||
| 下水道 | 一五 | ||
| へい | 二〇 | ||
| 爆発物用防壁及び防油堤 | 一七 | ||
| その他のもの | 四〇 | ||
| 金属造のもの（前掲のものを除く。） | 橋（はね上げ橋を除く。） | 四五 | |
| はね上げ橋及び鋼矢板岸壁 | 二五 | ||
| サイロ | 二二 | ||
| 送配管 | |||
| 鋳鉄製のもの | 三〇 | ||
| 鋼鉄製のもの | 一五 | ||
| ガス貯そう | |||
| 液化ガス用のもの | 一〇 | ||
| その他のもの | 二〇 | ||
| 薬品貯そう | |||
| 塩酸、ふつ酸、発煙硫酸、濃硝酸その他の発煙性を有する無機酸用のもの | 八 | ||
| 有機酸用又は硫酸、硝酸その他前掲のもの以外の無機酸用のもの | 一〇 | ||
| アルカリ類用、塩水用、アルコール用その他のもの | 一五 | ||
| 水そう及び油そう | |||
| 鋳鉄製のもの | 二五 | ||
| 鋼鉄製のもの | 一五 | ||
| 浮きドック | 二〇 | ||
| 飼育場 | 一五 | ||
| つり橋、煙突、焼却炉、打込み井戸、へい、街路灯及びガードレール | 一〇 | ||
| 露天式立体駐車設備 | 一五 | ||
| その他のもの | 四五 | ||
| 合成樹脂造のもの（前掲のものを除く。） | 一〇 | ||
| 木造のもの（前掲のものを除く。） | 橋、塔、やぐら及びドック | 一五 | |
| 岸壁、さん橋、防壁、堤防、防波堤、トンネル、水そう、引湯管及びへい | 一〇 | ||
| 飼育場 | 七 | ||
| その他のもの | 一五 | ||
| 前掲のもの以外のもの及び前掲の区分によらないもの | 主として木造のもの | 一五 | |
| その他のもの | 五〇 | ||
| 船舶 | 船舶法（明治三十二年法律第四十六号）第四条から第十九条までの適用を受ける鋼船 | ||
| 漁船 | 総トン数が五百トン以上のもの | 一二 | |
| 総トン数が五百トン未満のもの | 九 | ||
| 油そう船 | 総トン数が二千トン以上のもの | 一三 | |
| 総トン数が二千トン未満のもの | 一一 | ||
| 薬品そう船 | 一〇 | ||
| その他のもの | 総トン数が二千トン以上のもの | 一五 | |
| 総トン数が二千トン未満のもの | |||
| しゆんせつ船及び砂利採取船 | 一〇 | ||
| カーフェリー | 一一 | ||
| その他のもの | 一四 | ||
| 船舶法第四条から第十九条までの適用を受ける木船 | |||
| 漁船 | 六 | ||
| 薬品そう船 | 八 | ||
| その他のもの | 一〇 | ||
| 船舶法第四条から第十九条までの適用を受ける軽合金船（他の項に掲げるものを除く。） | 九 | ||
| 船舶法第四条から第十九条までの適用を受ける強化プラスチック船 | 七 | ||
| 船舶法第四条から第十九条までの適用を受ける水中翼船及びホバークラフト | 八 | ||
| その他のもの | |||
| 鋼船 | しゆんせつ船及び砂利採取船 | 七 | |
| 発電船及びとう載漁船 | 八 | ||
| ひき船 | 一〇 | ||
| その他のもの | 一二 | ||
| 木船 | とう載漁船 | 四 | |
| しゆんせつ船及び砂利採取船 | 五 | ||
| 動力漁船及びひき船 | 六 | ||
| 薬品そう船 | 七 | ||
| その他のもの | 八 | ||
| その他のもの | モーターボート及びとう載漁船 | 四 | |
| その他のもの | 五 | ||
| 航空機 | 飛行機 | 主として金属製のもの | |
| 最大離陸重量が百三十トンを超えるもの | 一〇 | ||
| 最大離陸重量が百三十トン以下のもので、五・七トンを超えるもの | 八 | ||
| 最大離陸重量が五・七トン以下のもの | 五 | ||
| その他のもの | 五 | ||
| その他のもの | ヘリコプター及びグライダー | 五 | |
| その他のもの | 五 | ||
| 車両及び運搬具 | 鉄道用又は軌道用車両（架空索道用搬器を含む。） | 電気又は蒸気機関車 | 一八 |
| 電車 | 一三 | ||
| 内燃動車（制御車及び附随車を含む。） | 一一 | ||
| 貨車 | |||
| 高圧ボンベ車及び高圧タンク車 | 一〇 | ||
| 薬品タンク車及び冷凍車 | 一二 | ||
| その他のタンク車及び特殊構造車 | 一五 | ||
| その他のもの | 二〇 | ||
| 線路建設保守用工作車 | 一〇 | ||
| 鋼索鉄道用車両 | 一五 | ||
| 架空索道用搬器 | |||
| 閉鎖式のもの | 一〇 | ||
| その他のもの | 五 | ||
| 無軌条電車 | 八 | ||
| その他のもの | 二〇 | ||
| 特殊自動車（この項には、別表第二に掲げる減価償却資産に含まれるブルドーザー、パワーショベルその他の自走式作業用機械並びにトラクター及び農林業用運搬機具を含まない。） | 消防車、救急車、レントゲン車、散水車、放送宣伝車、移動無線車及びチップ製造車 | 五 | |
| モータースィーパー及び除雪車 | 四 | ||
| タンク車、じんかい車、し尿車、寝台車、霊きゆう車、トラックミキサー、レッカーその他特殊車体を架装したもの | |||
| 小型車（じんかい車及びし尿車にあつては積載量が二トン以下、その他のものにあつては総排気量が二リットル以下のものをいう。） | 三 | ||
| その他のもの | 四 | ||
| 運送事業用、貸自動車業用又は自動車教習所用の車両及び運搬具（前掲のものを除く。） | 自動車（二輪又は三輪自動車を含み、乗合自動車を除く。） | ||
| 小型車（貨物自動車にあつては積載量が二トン以下、その他のものにあつては総排気量が二リットル以下のものをいう。） | 三 | ||
| その他のもの | |||
| 大型乗用車（総排気量が三リットル以上のものをいう。） | 五 | ||
| その他のもの | 四 | ||
| 乗合自動車 | 五 | ||
| 自転車及びリヤカー | 二 | ||
| 被けん引車その他のもの | 四 | ||
| 前掲のもの以外のもの | 自動車（二輪又は三輪自動車を除く。） | ||
| 小型車（総排気量が〇・六六リットル以下のものをいう。） | 四 | ||
| その他のもの | |||
| 貨物自動車 | |||
| ダンプ式のもの | 四 | ||
| その他のもの | 五 | ||
| 報道通信用のもの | 五 | ||
| その他のもの | 六 | ||
| 二輪又は三輪自動車 | 三 | ||
| 自転車 | 二 | ||
| 鉱山用人車、炭車、鉱車及び台車 | |||
| 金属製のもの | 七 | ||
| その他のもの | 四 | ||
| フォークリフト | 四 | ||
| トロッコ | |||
| 金属製のもの | 五 | ||
| その他のもの | 三 | ||
| その他のもの | |||
| 自走能力を有するもの | 七 | ||
| その他のもの | 四 | ||
| 工具 | 測定工具及び検査工具（電気又は電子を利用するものを含む。） | 五 | |
| 治具及び取付工具 | 三 | ||
| ロール | 金属圧延用のもの | 四 | |
| なつ染ロール、粉砕ロール、混練ロールその他のもの | 三 | ||
| 型（型枠を含む。）、鍛圧工具及び打抜工具 | プレスその他の金属加工用金型、合成樹脂、ゴム又はガラス成型用金型及び鋳造用型 | 二 | |
| その他のもの | 三 | ||
| 切削工具 | 二 | ||
| 金属製柱及びカッペ | 三 | ||
| 活字及び活字に常用される金属 | 購入活字（活字の形状のまま反復使用するものに限る。） | 二 | |
| 自製活字及び活字に常用される金属 | 八 | ||
| 前掲のもの以外のもの | 白金ノズル | 一三 | |
| その他のもの | 三 | ||
| 前掲の区分によらないもの | 白金ノズル | 一三 | |
| その他の主として金属製のもの | 八 | ||
| その他のもの | 四 | ||
| 器具及び備品 | １ 家具、電気機器、ガス機器及び家庭用品（他の項に掲げるものを除く。） | 事務机、事務いす及びキャビネット | |
| 主として金属製のもの | 一五 | ||
| その他のもの | 八 | ||
| 応接セット | |||
| 接客業用のもの | 五 | ||
| その他のもの | 八 | ||
| ベッド | 八 | ||
| 児童用机及びいす | 五 | ||
| 陳列だな及び陳列ケース | |||
| 冷凍機付又は冷蔵機付のもの | 六 | ||
| その他のもの | 八 | ||
| その他の家具 | |||
| 接客業用のもの | 五 | ||
| その他のもの | |||
| 主として金属製のもの | 一五 | ||
| その他のもの | 八 | ||
| ラジオ、テレビジョン、テープレコーダーその他の音響機器 | 五 | ||
| 冷房用又は暖房用機器 | 六 | ||
| 電気冷蔵庫、電気洗濯機その他これらに類する電気又はガス機器 | 六 | ||
| 氷冷蔵庫及び冷蔵ストッカー（電気式のものを除く。） | 四 | ||
| カーテン、座ぶとん、寝具、丹前その他これらに類する繊維製品 | 三 | ||
| じゆうたんその他の床用敷物 | |||
| 小売業用、接客業用、放送用、レコード吹込用又は劇場用のもの | 三 | ||
| その他のもの | 六 | ||
| 室内装飾品 | |||
| 主として金属製のもの | 一五 | ||
| その他のもの | 八 | ||
| 食事又はちゆう房用品 | |||
| 陶磁器製又はガラス製のもの | 二 | ||
| その他のもの | 五 | ||
| その他のもの | |||
| 主として金属製のもの | 一五 | ||
| その他のもの | 八 | ||
| ２ 事務機器及び通信機器 | 謄写機器及びタイプライター | ||
| 孔版印刷又は印書業用のもの | 三 | ||
| その他のもの | 五 | ||
| 電子計算機 | |||
| パーソナルコンピュータ（サーバー用のものを除く。） | 四 | ||
| その他のもの | 五 | ||
| 複写機、計算機（電子計算機を除く。）、金銭登録機、タイムレコーダーその他これらに類するもの | 五 | ||
| その他の事務機器 | 五 | ||
| テレタイプライター及びファクシミリ | 五 | ||
| インターホーン及び放送用設備 | 六 | ||
| 電話設備その他の通信機器 | |||
| デジタル構内交換設備及びデジタルボタン電話設備 | 六 | ||
| その他のもの | 一〇 | ||
| ３ 時計、試験機器及び測定機器 | 時計 | 一〇 | |
| 度量衡器 | 五 | ||
| 試験又は測定機器 | 五 | ||
| ４ 光学機器及び写真製作機器 | オペラグラス | 二 | |
| カメラ、映画撮影機、映写機及び望遠鏡 | 五 | ||
| 引伸機、焼付機、乾燥機、顕微鏡その他の機器 | 八 | ||
| ５ 看板及び広告器具 | 看板、ネオンサイン及び気球 | 三 | |
| マネキン人形及び模型 | 二 | ||
| その他のもの | |||
| 主として金属製のもの | 一〇 | ||
| その他のもの | 五 | ||
| ６ 容器及び金庫 | ボンベ | ||
| 溶接製のもの | 六 | ||
| 鍛造製のもの | |||
| 塩素用のもの | 八 | ||
| その他のもの | 一〇 | ||
| ドラムかん、コンテナーその他の容器 | |||
| 大型コンテナー（長さが六メートル以上のものに限る。） | 七 | ||
| その他のもの | |||
| 金属製のもの | 三 | ||
| その他のもの | 二 | ||
| 金庫 | |||
| 手さげ金庫 | 五 | ||
| その他のもの | 二〇 | ||
| ７ 理容又は美容機器 | 五 | ||
| ８ 医療機器 | 消毒殺菌用機器 | 四 | |
| 手術機器 | 五 | ||
| 血液透析又は血しよう交換用機器 | 七 | ||
| ハバードタンクその他の作動部分を有する機能回復訓練機器 | 六 | ||
| 調剤機器 | 六 | ||
| 歯科診療用ユニット | 七 | ||
| 光学検査機器 | |||
| ファイバースコープ | 六 | ||
| その他のもの | 八 | ||
| その他のもの レントゲンその他の電子装置を使用する機器 | |||
| 移動式のもの、救急医療用のもの及び自動血液分析器 | 四 | ||
| その他のもの | 六 | ||
| その他のもの | |||
| 陶磁器製又はガラス製のもの | 三 | ||
| 主として金属製のもの | 一〇 | ||
| その他のもの | 五 | ||
| ９ 娯楽又はスポーツ器具及び興行又は演劇用具 | たまつき用具 | 八 | |
| パチンコ器、ビンゴ器その他これらに類する球戯用具及び射的用具 | 二 | ||
| ご、しようぎ、まあじやん、その他の遊戯具 | 五 | ||
| スポーツ具 | 三 | ||
| 劇場用観客いす | 三 | ||
| どんちよう及び幕 | 五 | ||
| 衣しよう、かつら、小道具及び大道具 | 二 | ||
| その他のもの | |||
| 主として金属製のもの | 一〇 | ||
| その他のもの | 五 | ||
| １０ 生物 | 植物 | ||
| 貸付業用のもの | 二 | ||
| その他のもの | 一五 | ||
| 動物 | |||
| 魚類 | 二 | ||
| 鳥類 | 四 | ||
| その他のもの | 八 | ||
| １１ 前掲のもの以外のもの | 映画フィルム（スライドを含む。）、磁気テープ及びレコード | 二 | |
| シート及びロープ | 二 | ||
| きのこ栽培用ほだ木 | 三 | ||
| 漁具 | 三 | ||
| 葬儀用具 | 三 | ||
| 楽器 | 五 | ||
| 自動販売機（手動のものを含む。） | 五 | ||
| 無人駐車管理装置 | 五 | ||
| 焼却炉 | 五 | ||
| その他のもの | |||
| 主として金属製のもの | 一〇 | ||
| その他のもの | 五 | ||
| １２ 前掲する資産のうち、当該資産について定められている前掲の耐用年数によるもの以外のもの及び前掲の区分によらないもの | 主として金属製のもの | 一五 | |
| その他のもの | 八 |
この改正法ができた当時の規定を指しています。その後の改正で、今の規定は別の内容になっていることがあるため、リンクしていません。この法令は本サイトに収録していないため、開ける条文がありません。どの規定を指しているかを特定できなかったため、リンクしていません。
「減価償却資産」
略称規定第一条第一項
所得税法（昭和四十年法律第三十三号）第二条第一項第十九号（定義）又は法人税法（昭和四十年法律第三十四号）第二条第二十三号（定義）に規定する減価償却資産（以下「減価償却資産」という。）のうち鉱業権（租鉱権及び採石権その他土石を採掘し又は採取…
わかりやすく言うと
建物、構築物、機械及び装置、船舶、車両及び運搬具、工具、器具及び備品、鉱業権その他の資産で、償却をすべきものとして政令で定めるもののことです（所得税法第二条第一項第十九号、法人税法第二条第二十三号）。所得税法では、所得を生む業務の用に供されるものなどに限られます。