附 則
Supplementary Provisions
This Ministerial Order comes into effect as of April 1, 2012.
この省令は、平成二十四年四月一日から施行する。
The useful life of a depreciable asset to which the provisions of Article 2, paragraph (3) (Transitional Measures on Depreciation Methods, etc. of Depreciable Assets) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 378 of 2011; hereinafter referred to as the "Income Tax Amendment Cabinet Order") or Article 3, paragraph (3) (Transitional Measures on Depreciation Methods, etc. of Depreciable Assets) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for the Enforcement of the Corporation Tax Act (Cabinet Order No. 379 of 2011; hereinafter referred to as the "Corporation Tax Amendment Cabinet Order") apply is, notwithstanding Articles 1 through 3 (Useful Life, etc. of Depreciable Assets) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended, the number of years obtained by deducting from the useful life under those provisions the number of elapsed years specified in the Appended Table of the Supplementary Provisions (Table of Elapsed Years) corresponding to that useful life and the undepreciated ratio (meaning the ratio of the amount listed in item (ii) to the amount listed in item (i)) (including, for a depreciable asset to which the provisions of Article 42-5, paragraph (1) (Special Depreciation for Acquisition of Equipment for Promoting Reduction of Energy and Environmental Burden, etc.) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) before amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), or any other provision establishing special provisions on depreciable assets, has applied, the number of years calculated by a reasonable method similar to this).
所得税法施行令の一部を改正する政令（平成二十三年政令第三百七十八号。以下「所得税改正政令」という。）附則第二条第三項（減価償却資産の償却の方法等に関する経過措置）又は法人税法施行令の一部を改正する政令（平成二十三年政令第三百七十九号。以下「法人税改正政令」という。）附則第三条第三項（減価償却資産の償却の方法等に関する経過措置）の規定の適用を受ける減価償却資産の耐用年数は、改正後の減価償却資産の耐用年数等に関する省令第一条から第三条まで（減価償却資産の耐用年数等）の規定にかかわらず、これらの規定による耐用年数から当該耐用年数及び未償却割合（第一号に掲げる金額のうちに第二号に掲げる金額の占める割合をいう。）に対応する附則別表（経過年数表）に定める経過年数を控除した年数（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）第一条の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号）第四十二条の五第一項（エネルギー環境負荷低減推進設備等を取得した場合の特別償却）その他の減価償却資産に関する特例を定めている規定の適用を受けた減価償却資産にあっては、これと同様の合理的な方法により算出された年数を含む。）とする。
The acquisition cost under Article 126, paragraph (1) (Acquisition Cost of Depreciable Assets) of the Order for Enforcement of the Income Tax Act as amended by the Income Tax Amendment Cabinet Order (hereinafter referred to as the "New Order for Enforcement of the Income Tax Act") or Article 54, paragraph (1) (Acquisition Cost of Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act as amended by the Corporation Tax Amendment Cabinet Order (hereinafter referred to as the "New Order for the Enforcement of the Corporation Tax Act");
The amount obtained by deducting, from the amount listed in the preceding item, the amount specified in each of the following according to the category listed below:
前号に掲げる金額から次に掲げる区分に応じそれぞれ次に定める金額を控除した金額
Individual: the cumulative amount of the amounts included in necessary expenses in calculating the amount of real estate income, the amount of business income, the amount of forestry income or the amount of miscellaneous income for each year up to and including the year preceding the year listed in item (ii) of Article 2, paragraph (3) of the Supplementary Provisions of the Income Tax Amendment Cabinet Order that is stated in the written notification under that paragraph, as the depreciation prescribed in Article 120, paragraph (1) (Depreciation Methods for Depreciable Assets) of the New Order for Enforcement of the Income Tax Act for each of those years;
個人 所得税改正政令附則第二条第三項の届出書に記載した同項第二号に掲げる年分の前年分以前の各年分の新所得税法施行令第百二十条第一項（減価償却資産の償却の方法）に規定する償却費として当該各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額の累積額
Corporation (including associations or foundations without juridical personality prescribed in Article 2, item (viii) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965)): the cumulative amount of the amounts of depreciation made in each business year or each consolidated business year up to the previous business year or the previous consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) (Meaning of Consolidated Business Year) of the Corporation Tax Act before amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as the "Former Corporation Tax Act" in (b)); the same applies in (b)) of the business year prescribed in item (ii) of Article 3, paragraph (3) of the Supplementary Provisions of the Corporation Tax Amendment Cabinet Order that is stated in the written notification under that paragraph (referred to as the "business year of change" in (b)) (including, where the book value was reduced in each business year or each consolidated business year up to the previous business year or the previous consolidated business year by the revaluation, etc. prescribed in Article 48, paragraph (5), item (iii) (Depreciation Methods for Depreciable Assets) of the New Order for the Enforcement of the Corporation Tax Act, the amount by which the book value was reduced, and limited to the amounts included in deductible expenses in calculating the amount of income for each business year or the amount of consolidated income for a consolidated business year (meaning consolidated income prescribed in Article 2, item (xviii)-4 (Definitions) of the Former Corporation Tax Act)) (including, where the book value was reduced in the business year of change by the interim revaluation, etc. prescribed in Article 48, paragraph (5), item (iv) of the New Order for the Enforcement of the Corporation Tax Act, the amount by which the book value was reduced).
法人（法人税法（昭和四十年法律第三十四号）第二条第八号（定義）に規定する人格のない社団等を含む。） 法人税改正政令附則第三条第三項の届出書に記載した同項第二号に規定する事業年度（ロにおいて「変更事業年度」という。）の前事業年度又は前連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法（ロにおいて「旧法人税法」という。）第十五条の二第一項（連結事業年度の意義）に規定する連結事業年度をいう。ロにおいて同じ。）までの各事業年度又は各連結事業年度においてした償却の額（当該前事業年度又は前連結事業年度までの各事業年度又は各連結事業年度において新法人税法施行令第四十八条第五項第三号（減価償却資産の償却の方法）に規定する評価換え等が行われたことによりその帳簿価額が減額された場合にはその帳簿価額が減額された金額を含むものとし、各事業年度の所得の金額又は各連結事業年度の連結所得（旧法人税法第二条第十八号の四（定義）に規定する連結所得をいう。）の金額の計算上損金の額に算入されたものに限る。）の累積額（当該変更事業年度において新法人税法施行令第四十八条第五項第四号に規定する期中評価換え等が行われたことによりその帳簿価額が減額された場合には、その帳簿価額が減額された金額を含む。）
For a depreciable asset to which the provisions of Article 2, paragraph (3) of the Supplementary Provisions of the Income Tax Amendment Cabinet Order or Article 3, paragraph (3) of the Supplementary Provisions of the Corporation Tax Amendment Cabinet Order apply, the acquisition cost prescribed in Article 120-2, paragraph (2), item (i) (Depreciation Methods for Depreciable Assets) of the New Order for Enforcement of the Income Tax Act or Article 48-2, paragraph (5), item (i) (Depreciation Methods for Depreciable Assets) of the New Order for the Enforcement of the Corporation Tax Act is not to include, according to the category listed in item (ii), (a) or (b) of the preceding paragraph, the amount specified in (a) or (b) of that item, respectively.
附則別表経過年数表（附則第二項関係）
Supplementary Provisions, Appended Table 1
(1)
| Useful life | Undepreciated ratio | Elapsed years | |
| or more | less than | ||
| years | years | ||
| 3 | 0.000 | 1.000 | 1 |
| 4 | 0.375 | 1.000 | 1 |
| 4 | 0.000 | 0.375 | 2 |
| 5 | 0.500 | 1.000 | 1 |
| 5 | 0.250 | 0.500 | 2 |
| 5 | 0.000 | 0.250 | 3 |
| 6 | 0.583 | 1.000 | 1 |
| 6 | 0.340 | 0.583 | 2 |
| 6 | 0.198 | 0.340 | 3 |
| 6 | 0.000 | 0.198 | 4 |
| 7 | 0.643 | 1.000 | 1 |
| 7 | 0.413 | 0.643 | 2 |
| 7 | 0.266 | 0.413 | 3 |
| 7 | 0.171 | 0.266 | 4 |
| 7 | 0.000 | 0.171 | 5 |
| 8 | 0.687 | 1.000 | 1 |
| 8 | 0.472 | 0.687 | 2 |
| 8 | 0.324 | 0.472 | 3 |
| 8 | 0.223 | 0.324 | 4 |
| 8 | 0.153 | 0.223 | 5 |
| 8 | 0.000 | 0.153 | 6 |
| 9 | 0.722 | 1.000 | 1 |
| 9 | 0.521 | 0.722 | 2 |
| 9 | 0.376 | 0.521 | 3 |
| 9 | 0.272 | 0.376 | 4 |
| 9 | 0.196 | 0.272 | 5 |
| 9 | 0.000 | 0.196 | 6 |
| 10 | 0.750 | 1.000 | 1 |
| 10 | 0.563 | 0.750 | 2 |
| 10 | 0.422 | 0.563 | 3 |
| 10 | 0.316 | 0.422 | 4 |
| 10 | 0.237 | 0.316 | 5 |
| 10 | 0.000 | 0.237 | 6 |
| 11 | 0.773 | 1.000 | 1 |
| 11 | 0.598 | 0.773 | 2 |
| 11 | 0.462 | 0.598 | 3 |
| 11 | 0.357 | 0.462 | 4 |
| 11 | 0.276 | 0.357 | 5 |
| 11 | 0.000 | 0.276 | 6 |
| 12 | 0.792 | 1.000 | 1 |
| 12 | 0.627 | 0.792 | 2 |
| 12 | 0.497 | 0.627 | 3 |
| 12 | 0.393 | 0.497 | 4 |
| 12 | 0.312 | 0.393 | 5 |
| 12 | 0.000 | 0.312 | 6 |
| 13 | 0.808 | 1.000 | 1 |
| 13 | 0.653 | 0.808 | 2 |
| 13 | 0.528 | 0.653 | 3 |
| 13 | 0.426 | 0.528 | 4 |
| 13 | 0.344 | 0.426 | 5 |
| 13 | 0.000 | 0.344 | 6 |
| 14 | 0.821 | 1.000 | 1 |
| 14 | 0.674 | 0.821 | 2 |
| 14 | 0.553 | 0.674 | 3 |
| 14 | 0.454 | 0.553 | 4 |
| 14 | 0.373 | 0.454 | 5 |
| 14 | 0.000 | 0.373 | 6 |
| 15 | 0.833 | 1.000 | 1 |
| 15 | 0.694 | 0.833 | 2 |
| 15 | 0.578 | 0.694 | 3 |
| 15 | 0.481 | 0.578 | 4 |
| 15 | 0.401 | 0.481 | 5 |
| 15 | 0.000 | 0.401 | 6 |
| 16 | 0.844 | 1.000 | 1 |
| 16 | 0.712 | 0.844 | 2 |
| 16 | 0.601 | 0.712 | 3 |
| 16 | 0.507 | 0.601 | 4 |
| 16 | 0.428 | 0.507 | 5 |
| 16 | 0.000 | 0.428 | 6 |
| 17 | 0.853 | 1.000 | 1 |
| 17 | 0.728 | 0.853 | 2 |
| 17 | 0.621 | 0.728 | 3 |
| 17 | 0.529 | 0.621 | 4 |
| 17 | 0.452 | 0.529 | 5 |
| 17 | 0.000 | 0.452 | 6 |
| 18 | 0.861 | 1.000 | 1 |
| 18 | 0.741 | 0.861 | 2 |
| 18 | 0.638 | 0.741 | 3 |
| 18 | 0.550 | 0.638 | 4 |
| 18 | 0.473 | 0.550 | 5 |
| 18 | 0.000 | 0.473 | 6 |
| 19 | 0.868 | 1.000 | 1 |
| 19 | 0.753 | 0.868 | 2 |
| 19 | 0.654 | 0.753 | 3 |
| 19 | 0.568 | 0.654 | 4 |
| 19 | 0.493 | 0.568 | 5 |
| 19 | 0.000 | 0.493 | 6 |
| 20 | 0.875 | 1.000 | 1 |
| 20 | 0.766 | 0.875 | 2 |
| 20 | 0.670 | 0.766 | 3 |
| 20 | 0.586 | 0.670 | 4 |
| 20 | 0.513 | 0.586 | 5 |
| 20 | 0.000 | 0.513 | 6 |
(2)
| Useful life | Undepreciated ratio | Elapsed years | |
| or more | less than | ||
| years | years | ||
| 21 | 0.881 | 1.000 | 1 |
| 21 | 0.776 | 0.881 | 2 |
| 21 | 0.684 | 0.776 | 3 |
| 21 | 0.602 | 0.684 | 4 |
| 21 | 0.531 | 0.602 | 5 |
| 21 | 0.000 | 0.531 | 6 |
| 22 | 0.886 | 1.000 | 1 |
| 22 | 0.785 | 0.886 | 2 |
| 22 | 0.696 | 0.785 | 3 |
| 22 | 0.616 | 0.696 | 4 |
| 22 | 0.546 | 0.616 | 5 |
| 22 | 0.000 | 0.546 | 6 |
| 23 | 0.891 | 1.000 | 1 |
| 23 | 0.794 | 0.891 | 2 |
| 23 | 0.707 | 0.794 | 3 |
| 23 | 0.630 | 0.707 | 4 |
| 23 | 0.562 | 0.630 | 5 |
| 23 | 0.000 | 0.562 | 6 |
| 24 | 0.896 | 1.000 | 1 |
| 24 | 0.803 | 0.896 | 2 |
| 24 | 0.719 | 0.803 | 3 |
| 24 | 0.645 | 0.719 | 4 |
| 24 | 0.577 | 0.645 | 5 |
| 24 | 0.000 | 0.577 | 6 |
| 25 | 0.900 | 1.000 | 1 |
| 25 | 0.810 | 0.900 | 2 |
| 25 | 0.729 | 0.810 | 3 |
| 25 | 0.656 | 0.729 | 4 |
| 25 | 0.590 | 0.656 | 5 |
| 25 | 0.000 | 0.590 | 6 |
| 26 | 0.904 | 1.000 | 1 |
| 26 | 0.817 | 0.904 | 2 |
| 26 | 0.739 | 0.817 | 3 |
| 26 | 0.668 | 0.739 | 4 |
| 26 | 0.604 | 0.668 | 5 |
| 26 | 0.000 | 0.604 | 6 |
| 27 | 0.907 | 1.000 | 1 |
| 27 | 0.823 | 0.907 | 2 |
| 27 | 0.746 | 0.823 | 3 |
| 27 | 0.677 | 0.746 | 4 |
| 27 | 0.614 | 0.677 | 5 |
| 27 | 0.000 | 0.614 | 6 |
| 28 | 0.911 | 1.000 | 1 |
| 28 | 0.830 | 0.911 | 2 |
| 28 | 0.756 | 0.830 | 3 |
| 28 | 0.689 | 0.756 | 4 |
| 28 | 0.627 | 0.689 | 5 |
| 28 | 0.000 | 0.627 | 6 |
| 29 | 0.914 | 1.000 | 1 |
| 29 | 0.835 | 0.914 | 2 |
| 29 | 0.764 | 0.835 | 3 |
| 29 | 0.698 | 0.764 | 4 |
| 29 | 0.638 | 0.698 | 5 |
| 29 | 0.000 | 0.638 | 6 |
| 30 | 0.917 | 1.000 | 1 |
| 30 | 0.841 | 0.917 | 2 |
| 30 | 0.771 | 0.841 | 3 |
| 30 | 0.707 | 0.771 | 4 |
| 30 | 0.648 | 0.707 | 5 |
| 30 | 0.000 | 0.648 | 6 |
| 31 | 0.919 | 1.000 | 1 |
| 31 | 0.845 | 0.919 | 2 |
| 31 | 0.776 | 0.845 | 3 |
| 31 | 0.713 | 0.776 | 4 |
| 31 | 0.656 | 0.713 | 5 |
| 31 | 0.000 | 0.656 | 6 |
| 32 | 0.922 | 1.000 | 1 |
| 32 | 0.850 | 0.922 | 2 |
| 32 | 0.784 | 0.850 | 3 |
| 32 | 0.723 | 0.784 | 4 |
| 32 | 0.666 | 0.723 | 5 |
| 32 | 0.000 | 0.666 | 6 |
| 33 | 0.924 | 1.000 | 1 |
| 33 | 0.854 | 0.924 | 2 |
| 33 | 0.789 | 0.854 | 3 |
| 33 | 0.729 | 0.789 | 4 |
| 33 | 0.674 | 0.729 | 5 |
| 33 | 0.000 | 0.674 | 6 |
| 34 | 0.926 | 1.000 | 1 |
| 34 | 0.857 | 0.926 | 2 |
| 34 | 0.794 | 0.857 | 3 |
| 34 | 0.735 | 0.794 | 4 |
| 34 | 0.681 | 0.735 | 5 |
| 34 | 0.000 | 0.681 | 6 |
| 35 | 0.929 | 1.000 | 1 |
| 35 | 0.863 | 0.929 | 2 |
| 35 | 0.802 | 0.863 | 3 |
| 35 | 0.745 | 0.802 | 4 |
| 35 | 0.692 | 0.745 | 5 |
| 35 | 0.000 | 0.692 | 6 |
| 36 | 0.931 | 1.000 | 1 |
| 36 | 0.867 | 0.931 | 2 |
| 36 | 0.807 | 0.867 | 3 |
| 36 | 0.751 | 0.807 | 4 |
| 36 | 0.699 | 0.751 | 5 |
| 36 | 0.000 | 0.699 | 6 |
| 37 | 0.932 | 1.000 | 1 |
| 37 | 0.869 | 0.932 | 2 |
| 37 | 0.810 | 0.869 | 3 |
| 37 | 0.755 | 0.810 | 4 |
| 37 | 0.703 | 0.755 | 5 |
| 37 | 0.000 | 0.703 | 6 |
| 38 | 0.934 | 1.000 | 1 |
| 38 | 0.872 | 0.934 | 2 |
| 38 | 0.815 | 0.872 | 3 |
| 38 | 0.761 | 0.815 | 4 |
| 38 | 0.711 | 0.761 | 5 |
| 38 | 0.000 | 0.711 | 6 |
(3)
| Useful life | Undepreciated ratio | Elapsed years | |
| or more | less than | ||
| years | years | ||
| 39 | 0.936 | 1.000 | 1 |
| 39 | 0.876 | 0.936 | 2 |
| 39 | 0.820 | 0.876 | 3 |
| 39 | 0.768 | 0.820 | 4 |
| 39 | 0.718 | 0.768 | 5 |
| 39 | 0.000 | 0.718 | 6 |
| 40 | 0.937 | 1.000 | 1 |
| 40 | 0.878 | 0.937 | 2 |
| 40 | 0.823 | 0.878 | 3 |
| 40 | 0.771 | 0.823 | 4 |
| 40 | 0.722 | 0.771 | 5 |
| 40 | 0.000 | 0.722 | 6 |
| 41 | 0.939 | 1.000 | 1 |
| 41 | 0.882 | 0.939 | 2 |
| 41 | 0.828 | 0.882 | 3 |
| 41 | 0.777 | 0.828 | 4 |
| 41 | 0.730 | 0.777 | 5 |
| 41 | 0.000 | 0.730 | 6 |
| 42 | 0.940 | 1.000 | 1 |
| 42 | 0.884 | 0.940 | 2 |
| 42 | 0.831 | 0.884 | 3 |
| 42 | 0.781 | 0.831 | 4 |
| 42 | 0.734 | 0.781 | 5 |
| 42 | 0.000 | 0.734 | 6 |
| 43 | 0.942 | 1.000 | 1 |
| 43 | 0.887 | 0.942 | 2 |
| 43 | 0.836 | 0.887 | 3 |
| 43 | 0.787 | 0.836 | 4 |
| 43 | 0.742 | 0.787 | 5 |
| 43 | 0.000 | 0.742 | 6 |
| 44 | 0.943 | 1.000 | 1 |
| 44 | 0.889 | 0.943 | 2 |
| 44 | 0.839 | 0.889 | 3 |
| 44 | 0.791 | 0.839 | 4 |
| 44 | 0.746 | 0.791 | 5 |
| 44 | 0.000 | 0.746 | 6 |
| 45 | 0.944 | 1.000 | 1 |
| 45 | 0.891 | 0.944 | 2 |
| 45 | 0.841 | 0.891 | 3 |
| 45 | 0.794 | 0.841 | 4 |
| 45 | 0.750 | 0.794 | 5 |
| 45 | 0.000 | 0.750 | 6 |
| 46 | 0.946 | 1.000 | 1 |
| 46 | 0.895 | 0.946 | 2 |
| 46 | 0.847 | 0.895 | 3 |
| 46 | 0.801 | 0.847 | 4 |
| 46 | 0.758 | 0.801 | 5 |
| 46 | 0.000 | 0.758 | 6 |
| 47 | 0.947 | 1.000 | 1 |
| 47 | 0.897 | 0.947 | 2 |
| 47 | 0.849 | 0.897 | 3 |
| 47 | 0.804 | 0.849 | 4 |
| 47 | 0.762 | 0.804 | 5 |
| 47 | 0.000 | 0.762 | 6 |
| 48 | 0.948 | 1.000 | 1 |
| 48 | 0.899 | 0.948 | 2 |
| 48 | 0.852 | 0.899 | 3 |
| 48 | 0.808 | 0.852 | 4 |
| 48 | 0.766 | 0.808 | 5 |
| 48 | 0.000 | 0.766 | 6 |
| 49 | 0.949 | 1.000 | 1 |
| 49 | 0.901 | 0.949 | 2 |
| 49 | 0.855 | 0.901 | 3 |
| 49 | 0.811 | 0.855 | 4 |
| 49 | 0.770 | 0.811 | 5 |
| 49 | 0.000 | 0.770 | 6 |
| 50 | 0.950 | 1.000 | 1 |
| 50 | 0.903 | 0.950 | 2 |
| 50 | 0.857 | 0.903 | 3 |
| 50 | 0.815 | 0.857 | 4 |
| 50 | 0.774 | 0.815 | 5 |
| 50 | 0.000 | 0.774 | 6 |
| 51 | 0.951 | 1.000 | 1 |
| 51 | 0.904 | 0.951 | 2 |
| 51 | 0.860 | 0.904 | 3 |
| 51 | 0.818 | 0.860 | 4 |
| 51 | 0.778 | 0.818 | 5 |
| 51 | 0.000 | 0.778 | 6 |
| 52 | 0.952 | 1.000 | 1 |
| 52 | 0.906 | 0.952 | 2 |
| 52 | 0.863 | 0.906 | 3 |
| 52 | 0.821 | 0.863 | 4 |
| 52 | 0.782 | 0.821 | 5 |
| 52 | 0.000 | 0.782 | 6 |
| 53 | 0.953 | 1.000 | 1 |
| 53 | 0.908 | 0.953 | 2 |
| 53 | 0.866 | 0.908 | 3 |
| 53 | 0.825 | 0.866 | 4 |
| 53 | 0.786 | 0.825 | 5 |
| 53 | 0.000 | 0.786 | 6 |
| 54 | 0.954 | 1.000 | 1 |
| 54 | 0.910 | 0.954 | 2 |
| 54 | 0.868 | 0.910 | 3 |
| 54 | 0.828 | 0.868 | 4 |
| 54 | 0.790 | 0.828 | 5 |
| 54 | 0.000 | 0.790 | 6 |
| 55 | 0.955 | 1.000 | 1 |
| 55 | 0.912 | 0.955 | 2 |
| 55 | 0.871 | 0.912 | 3 |
| 55 | 0.832 | 0.871 | 4 |
| 55 | 0.794 | 0.832 | 5 |
| 55 | 0.000 | 0.794 | 6 |
| 56 | 0.955 | 1.000 | 1 |
| 56 | 0.912 | 0.955 | 2 |
| 56 | 0.871 | 0.912 | 3 |
| 56 | 0.832 | 0.871 | 4 |
| 56 | 0.794 | 0.832 | 5 |
| 56 | 0.000 | 0.794 | 6 |
(4)
| Useful life | Undepreciated ratio | Elapsed years | |
| or more | less than | ||
| years | years | ||
| 57 | 0.956 | 1.000 | 1 |
| 57 | 0.914 | 0.956 | 2 |
| 57 | 0.874 | 0.914 | 3 |
| 57 | 0.835 | 0.874 | 4 |
| 57 | 0.799 | 0.835 | 5 |
| 57 | 0.000 | 0.799 | 6 |
| 58 | 0.957 | 1.000 | 1 |
| 58 | 0.916 | 0.957 | 2 |
| 58 | 0.876 | 0.916 | 3 |
| 58 | 0.839 | 0.876 | 4 |
| 58 | 0.803 | 0.839 | 5 |
| 58 | 0.000 | 0.803 | 6 |
| 59 | 0.958 | 1.000 | 1 |
| 59 | 0.918 | 0.958 | 2 |
| 59 | 0.879 | 0.918 | 3 |
| 59 | 0.842 | 0.879 | 4 |
| 59 | 0.807 | 0.842 | 5 |
| 59 | 0.000 | 0.807 | 6 |
| 60 | 0.958 | 1.000 | 1 |
| 60 | 0.918 | 0.958 | 2 |
| 60 | 0.879 | 0.918 | 3 |
| 60 | 0.842 | 0.879 | 4 |
| 60 | 0.807 | 0.842 | 5 |
| 60 | 0.000 | 0.807 | 6 |
| 61 | 0.959 | 1.000 | 1 |
| 61 | 0.920 | 0.959 | 2 |
| 61 | 0.882 | 0.920 | 3 |
| 61 | 0.846 | 0.882 | 4 |
| 61 | 0.811 | 0.846 | 5 |
| 61 | 0.000 | 0.811 | 6 |
| 62 | 0.960 | 1.000 | 1 |
| 62 | 0.922 | 0.960 | 2 |
| 62 | 0.885 | 0.922 | 3 |
| 62 | 0.849 | 0.885 | 4 |
| 62 | 0.815 | 0.849 | 5 |
| 62 | 0.000 | 0.815 | 6 |
| 63 | 0.960 | 1.000 | 1 |
| 63 | 0.922 | 0.960 | 2 |
| 63 | 0.885 | 0.922 | 3 |
| 63 | 0.849 | 0.885 | 4 |
| 63 | 0.815 | 0.849 | 5 |
| 63 | 0.000 | 0.815 | 6 |
| 64 | 0.961 | 1.000 | 1 |
| 64 | 0.924 | 0.961 | 2 |
| 64 | 0.888 | 0.924 | 3 |
| 64 | 0.853 | 0.888 | 4 |
| 64 | 0.820 | 0.853 | 5 |
| 64 | 0.000 | 0.820 | 6 |
| 65 | 0.962 | 1.000 | 1 |
| 65 | 0.925 | 0.962 | 2 |
| 65 | 0.890 | 0.925 | 3 |
| 65 | 0.856 | 0.890 | 4 |
| 65 | 0.824 | 0.856 | 5 |
| 65 | 0.000 | 0.824 | 6 |
| 66 | 0.962 | 1.000 | 1 |
| 66 | 0.925 | 0.962 | 2 |
| 66 | 0.890 | 0.925 | 3 |
| 66 | 0.856 | 0.890 | 4 |
| 66 | 0.824 | 0.856 | 5 |
| 66 | 0.000 | 0.824 | 6 |
| 67 | 0.963 | 1.000 | 1 |
| 67 | 0.927 | 0.963 | 2 |
| 67 | 0.893 | 0.927 | 3 |
| 67 | 0.860 | 0.893 | 4 |
| 67 | 0.828 | 0.860 | 5 |
| 67 | 0.000 | 0.828 | 6 |
| 68 | 0.963 | 1.000 | 1 |
| 68 | 0.927 | 0.963 | 2 |
| 68 | 0.893 | 0.927 | 3 |
| 68 | 0.860 | 0.893 | 4 |
| 68 | 0.828 | 0.860 | 5 |
| 68 | 0.000 | 0.828 | 6 |
| 69 | 0.964 | 1.000 | 1 |
| 69 | 0.929 | 0.964 | 2 |
| 69 | 0.896 | 0.929 | 3 |
| 69 | 0.864 | 0.896 | 4 |
| 69 | 0.833 | 0.864 | 5 |
| 69 | 0.000 | 0.833 | 6 |
| 70 | 0.964 | 1.000 | 1 |
| 70 | 0.929 | 0.964 | 2 |
| 70 | 0.896 | 0.929 | 3 |
| 70 | 0.864 | 0.896 | 4 |
| 70 | 0.833 | 0.864 | 5 |
| 70 | 0.000 | 0.833 | 6 |
| 71 | 0.965 | 1.000 | 1 |
| 71 | 0.931 | 0.965 | 2 |
| 71 | 0.899 | 0.931 | 3 |
| 71 | 0.867 | 0.899 | 4 |
| 71 | 0.837 | 0.867 | 5 |
| 71 | 0.000 | 0.837 | 6 |
| 72 | 0.965 | 1.000 | 1 |
| 72 | 0.931 | 0.965 | 2 |
| 72 | 0.899 | 0.931 | 3 |
| 72 | 0.867 | 0.899 | 4 |
| 72 | 0.837 | 0.867 | 5 |
| 72 | 0.000 | 0.837 | 6 |
| 73 | 0.966 | 1.000 | 1 |
| 73 | 0.933 | 0.966 | 2 |
| 73 | 0.901 | 0.933 | 3 |
| 73 | 0.871 | 0.901 | 4 |
| 73 | 0.841 | 0.871 | 5 |
| 73 | 0.000 | 0.841 | 6 |
| 74 | 0.966 | 1.000 | 1 |
| 74 | 0.933 | 0.966 | 2 |
| 74 | 0.901 | 0.933 | 3 |
| 74 | 0.871 | 0.901 | 4 |
| 74 | 0.841 | 0.871 | 5 |
| 74 | 0.000 | 0.841 | 6 |
(5)
| Useful life | Undepreciated ratio | Elapsed years | |
| or more | less than | ||
| years | years | ||
| 75 | 0.967 | 1.000 | 1 |
| 75 | 0.935 | 0.967 | 2 |
| 75 | 0.904 | 0.935 | 3 |
| 75 | 0.874 | 0.904 | 4 |
| 75 | 0.846 | 0.874 | 5 |
| 75 | 0.000 | 0.846 | 6 |
| 76 | 0.967 | 1.000 | 1 |
| 76 | 0.935 | 0.967 | 2 |
| 76 | 0.904 | 0.935 | 3 |
| 76 | 0.874 | 0.904 | 4 |
| 76 | 0.846 | 0.874 | 5 |
| 76 | 0.000 | 0.846 | 6 |
| 77 | 0.968 | 1.000 | 1 |
| 77 | 0.937 | 0.968 | 2 |
| 77 | 0.907 | 0.937 | 3 |
| 77 | 0.878 | 0.907 | 4 |
| 77 | 0.850 | 0.878 | 5 |
| 77 | 0.000 | 0.850 | 6 |
| 78 | 0.968 | 1.000 | 1 |
| 78 | 0.937 | 0.968 | 2 |
| 78 | 0.907 | 0.937 | 3 |
| 78 | 0.878 | 0.907 | 4 |
| 78 | 0.850 | 0.878 | 5 |
| 78 | 0.000 | 0.850 | 6 |
| 79 | 0.968 | 1.000 | 1 |
| 79 | 0.937 | 0.968 | 2 |
| 79 | 0.907 | 0.937 | 3 |
| 79 | 0.878 | 0.907 | 4 |
| 79 | 0.850 | 0.878 | 5 |
| 79 | 0.000 | 0.850 | 6 |
| 80 | 0.969 | 1.000 | 1 |
| 80 | 0.939 | 0.969 | 2 |
| 80 | 0.910 | 0.939 | 3 |
| 80 | 0.882 | 0.910 | 4 |
| 80 | 0.854 | 0.882 | 5 |
| 80 | 0.000 | 0.854 | 6 |
| 81 | 0.969 | 1.000 | 1 |
| 81 | 0.939 | 0.969 | 2 |
| 81 | 0.910 | 0.939 | 3 |
| 81 | 0.882 | 0.910 | 4 |
| 81 | 0.854 | 0.882 | 5 |
| 81 | 0.000 | 0.854 | 6 |
| 82 | 0.970 | 1.000 | 1 |
| 82 | 0.941 | 0.970 | 2 |
| 82 | 0.913 | 0.941 | 3 |
| 82 | 0.885 | 0.913 | 4 |
| 82 | 0.859 | 0.885 | 5 |
| 82 | 0.000 | 0.859 | 6 |
| 83 | 0.970 | 1.000 | 1 |
| 83 | 0.941 | 0.970 | 2 |
| 83 | 0.913 | 0.941 | 3 |
| 83 | 0.885 | 0.913 | 4 |
| 83 | 0.859 | 0.885 | 5 |
| 83 | 0.000 | 0.859 | 6 |
| 84 | 0.970 | 1.000 | 1 |
| 84 | 0.941 | 0.970 | 2 |
| 84 | 0.913 | 0.941 | 3 |
| 84 | 0.885 | 0.913 | 4 |
| 84 | 0.859 | 0.885 | 5 |
| 84 | 0.000 | 0.859 | 6 |
| 85 | 0.971 | 1.000 | 1 |
| 85 | 0.943 | 0.971 | 2 |
| 85 | 0.915 | 0.943 | 3 |
| 85 | 0.889 | 0.915 | 4 |
| 85 | 0.863 | 0.889 | 5 |
| 85 | 0.000 | 0.863 | 6 |
| 86 | 0.971 | 1.000 | 1 |
| 86 | 0.943 | 0.971 | 2 |
| 86 | 0.915 | 0.943 | 3 |
| 86 | 0.889 | 0.915 | 4 |
| 86 | 0.863 | 0.889 | 5 |
| 86 | 0.000 | 0.863 | 6 |
| 87 | 0.971 | 1.000 | 1 |
| 87 | 0.943 | 0.971 | 2 |
| 87 | 0.915 | 0.943 | 3 |
| 87 | 0.889 | 0.915 | 4 |
| 87 | 0.863 | 0.889 | 5 |
| 87 | 0.000 | 0.863 | 6 |
| 88 | 0.972 | 1.000 | 1 |
| 88 | 0.945 | 0.972 | 2 |
| 88 | 0.918 | 0.945 | 3 |
| 88 | 0.893 | 0.918 | 4 |
| 88 | 0.868 | 0.893 | 5 |
| 88 | 0.000 | 0.868 | 6 |
| 89 | 0.972 | 1.000 | 1 |
| 89 | 0.945 | 0.972 | 2 |
| 89 | 0.918 | 0.945 | 3 |
| 89 | 0.893 | 0.918 | 4 |
| 89 | 0.868 | 0.893 | 5 |
| 89 | 0.000 | 0.868 | 6 |
| 90 | 0.972 | 1.000 | 1 |
| 90 | 0.945 | 0.972 | 2 |
| 90 | 0.918 | 0.945 | 3 |
| 90 | 0.893 | 0.918 | 4 |
| 90 | 0.868 | 0.893 | 5 |
| 90 | 0.000 | 0.868 | 6 |
| 91 | 0.973 | 1.000 | 1 |
| 91 | 0.947 | 0.973 | 2 |
| 91 | 0.921 | 0.947 | 3 |
| 91 | 0.896 | 0.921 | 4 |
| 91 | 0.872 | 0.896 | 5 |
| 91 | 0.000 | 0.872 | 6 |
| 92 | 0.973 | 1.000 | 1 |
| 92 | 0.947 | 0.973 | 2 |
| 92 | 0.921 | 0.947 | 3 |
| 92 | 0.896 | 0.921 | 4 |
| 92 | 0.872 | 0.896 | 5 |
| 92 | 0.000 | 0.872 | 6 |
(6)
| Useful life | Undepreciated ratio | Elapsed years | |
| or more | less than | ||
| years | years | ||
| 93 | 0.973 | 1.000 | 1 |
| 93 | 0.947 | 0.973 | 2 |
| 93 | 0.921 | 0.947 | 3 |
| 93 | 0.896 | 0.921 | 4 |
| 93 | 0.872 | 0.896 | 5 |
| 93 | 0.000 | 0.872 | 6 |
| 94 | 0.973 | 1.000 | 1 |
| 94 | 0.947 | 0.973 | 2 |
| 94 | 0.921 | 0.947 | 3 |
| 94 | 0.896 | 0.921 | 4 |
| 94 | 0.872 | 0.896 | 5 |
| 94 | 0.000 | 0.872 | 6 |
| 95 | 0.974 | 1.000 | 1 |
| 95 | 0.949 | 0.974 | 2 |
| 95 | 0.924 | 0.949 | 3 |
| 95 | 0.900 | 0.924 | 4 |
| 95 | 0.877 | 0.900 | 5 |
| 95 | 0.000 | 0.877 | 6 |
| 96 | 0.974 | 1.000 | 1 |
| 96 | 0.949 | 0.974 | 2 |
| 96 | 0.924 | 0.949 | 3 |
| 96 | 0.900 | 0.924 | 4 |
| 96 | 0.877 | 0.900 | 5 |
| 96 | 0.000 | 0.877 | 6 |
| 97 | 0.974 | 1.000 | 1 |
| 97 | 0.949 | 0.974 | 2 |
| 97 | 0.924 | 0.949 | 3 |
| 97 | 0.900 | 0.924 | 4 |
| 97 | 0.877 | 0.900 | 5 |
| 97 | 0.000 | 0.877 | 6 |
| 98 | 0.974 | 1.000 | 1 |
| 98 | 0.949 | 0.974 | 2 |
| 98 | 0.924 | 0.949 | 3 |
| 98 | 0.900 | 0.924 | 4 |
| 98 | 0.877 | 0.900 | 5 |
| 98 | 0.000 | 0.877 | 6 |
| 99 | 0.975 | 1.000 | 1 |
| 99 | 0.951 | 0.975 | 2 |
| 99 | 0.927 | 0.951 | 3 |
| 99 | 0.904 | 0.927 | 4 |
| 99 | 0.881 | 0.904 | 5 |
| 99 | 0.000 | 0.881 | 6 |
| 100 | 0.975 | 1.000 | 1 |
| 100 | 0.951 | 0.975 | 2 |
| 100 | 0.927 | 0.951 | 3 |
| 100 | 0.904 | 0.927 | 4 |
| 100 | 0.881 | 0.904 | 5 |
| 100 | 0.000 | 0.881 | 6 |
Note In this Table, the terms are as provided below. (1) "Useful life" means the useful life under the provisions of Articles 1 through 3 (Useful Life, etc. of Depreciable Assets) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended. (2) "Undepreciated ratio" means the undepreciated ratio prescribed in paragraph (2) of the Supplementary Provisions.
（一）
| 耐用年数 | 未償却割合 | 経過年数 | |
| 以上 | 未満 | ||
| 年 | 年 | ||
| ３ | ０．０００ | １．０００ | １ |
| ４ | ０．３７５ | １．０００ | １ |
| ４ | ０．０００ | ０．３７５ | ２ |
| ５ | ０．５００ | １．０００ | １ |
| ５ | ０．２５０ | ０．５００ | ２ |
| ５ | ０．０００ | ０．２５０ | ３ |
| ６ | ０．５８３ | １．０００ | １ |
| ６ | ０．３４０ | ０．５８３ | ２ |
| ６ | ０．１９８ | ０．３４０ | ３ |
| ６ | ０．０００ | ０．１９８ | ４ |
| ７ | ０．６４３ | １．０００ | １ |
| ７ | ０．４１３ | ０．６４３ | ２ |
| ７ | ０．２６６ | ０．４１３ | ３ |
| ７ | ０．１７１ | ０．２６６ | ４ |
| ７ | ０．０００ | ０．１７１ | ５ |
| ８ | ０．６８７ | １．０００ | １ |
| ８ | ０．４７２ | ０．６８７ | ２ |
| ８ | ０．３２４ | ０．４７２ | ３ |
| ８ | ０．２２３ | ０．３２４ | ４ |
| ８ | ０．１５３ | ０．２２３ | ５ |
| ８ | ０．０００ | ０．１５３ | ６ |
| ９ | ０．７２２ | １．０００ | １ |
| ９ | ０．５２１ | ０．７２２ | ２ |
| ９ | ０．３７６ | ０．５２１ | ３ |
| ９ | ０．２７２ | ０．３７６ | ４ |
| ９ | ０．１９６ | ０．２７２ | ５ |
| ９ | ０．０００ | ０．１９６ | ６ |
| １０ | ０．７５０ | １．０００ | １ |
| １０ | ０．５６３ | ０．７５０ | ２ |
| １０ | ０．４２２ | ０．５６３ | ３ |
| １０ | ０．３１６ | ０．４２２ | ４ |
| １０ | ０．２３７ | ０．３１６ | ５ |
| １０ | ０．０００ | ０．２３７ | ６ |
| １１ | ０．７７３ | １．０００ | １ |
| １１ | ０．５９８ | ０．７７３ | ２ |
| １１ | ０．４６２ | ０．５９８ | ３ |
| １１ | ０．３５７ | ０．４６２ | ４ |
| １１ | ０．２７６ | ０．３５７ | ５ |
| １１ | ０．０００ | ０．２７６ | ６ |
| １２ | ０．７９２ | １．０００ | １ |
| １２ | ０．６２７ | ０．７９２ | ２ |
| １２ | ０．４９７ | ０．６２７ | ３ |
| １２ | ０．３９３ | ０．４９７ | ４ |
| １２ | ０．３１２ | ０．３９３ | ５ |
| １２ | ０．０００ | ０．３１２ | ６ |
| １３ | ０．８０８ | １．０００ | １ |
| １３ | ０．６５３ | ０．８０８ | ２ |
| １３ | ０．５２８ | ０．６５３ | ３ |
| １３ | ０．４２６ | ０．５２８ | ４ |
| １３ | ０．３４４ | ０．４２６ | ５ |
| １３ | ０．０００ | ０．３４４ | ６ |
| １４ | ０．８２１ | １．０００ | １ |
| １４ | ０．６７４ | ０．８２１ | ２ |
| １４ | ０．５５３ | ０．６７４ | ３ |
| １４ | ０．４５４ | ０．５５３ | ４ |
| １４ | ０．３７３ | ０．４５４ | ５ |
| １４ | ０．０００ | ０．３７３ | ６ |
| １５ | ０．８３３ | １．０００ | １ |
| １５ | ０．６９４ | ０．８３３ | ２ |
| １５ | ０．５７８ | ０．６９４ | ３ |
| １５ | ０．４８１ | ０．５７８ | ４ |
| １５ | ０．４０１ | ０．４８１ | ５ |
| １５ | ０．０００ | ０．４０１ | ６ |
| １６ | ０．８４４ | １．０００ | １ |
| １６ | ０．７１２ | ０．８４４ | ２ |
| １６ | ０．６０１ | ０．７１２ | ３ |
| １６ | ０．５０７ | ０．６０１ | ４ |
| １６ | ０．４２８ | ０．５０７ | ５ |
| １６ | ０．０００ | ０．４２８ | ６ |
| １７ | ０．８５３ | １．０００ | １ |
| １７ | ０．７２８ | ０．８５３ | ２ |
| １７ | ０．６２１ | ０．７２８ | ３ |
| １７ | ０．５２９ | ０．６２１ | ４ |
| １７ | ０．４５２ | ０．５２９ | ５ |
| １７ | ０．０００ | ０．４５２ | ６ |
| １８ | ０．８６１ | １．０００ | １ |
| １８ | ０．７４１ | ０．８６１ | ２ |
| １８ | ０．６３８ | ０．７４１ | ３ |
| １８ | ０．５５０ | ０．６３８ | ４ |
| １８ | ０．４７３ | ０．５５０ | ５ |
| １８ | ０．０００ | ０．４７３ | ６ |
| １９ | ０．８６８ | １．０００ | １ |
| １９ | ０．７５３ | ０．８６８ | ２ |
| １９ | ０．６５４ | ０．７５３ | ３ |
| １９ | ０．５６８ | ０．６５４ | ４ |
| １９ | ０．４９３ | ０．５６８ | ５ |
| １９ | ０．０００ | ０．４９３ | ６ |
| ２０ | ０．８７５ | １．０００ | １ |
| ２０ | ０．７６６ | ０．８７５ | ２ |
| ２０ | ０．６７０ | ０．７６６ | ３ |
| ２０ | ０．５８６ | ０．６７０ | ４ |
| ２０ | ０．５１３ | ０．５８６ | ５ |
| ２０ | ０．０００ | ０．５１３ | ６ |
（二）
| 耐用年数 | 未償却割合 | 経過年数 | |
| 以上 | 未満 | ||
| 年 | 年 | ||
| ２１ | ０．８８１ | １．０００ | １ |
| ２１ | ０．７７６ | ０．８８１ | ２ |
| ２１ | ０．６８４ | ０．７７６ | ３ |
| ２１ | ０．６０２ | ０．６８４ | ４ |
| ２１ | ０．５３１ | ０．６０２ | ５ |
| ２１ | ０．０００ | ０．５３１ | ６ |
| ２２ | ０．８８６ | １．０００ | １ |
| ２２ | ０．７８５ | ０．８８６ | ２ |
| ２２ | ０．６９６ | ０．７８５ | ３ |
| ２２ | ０．６１６ | ０．６９６ | ４ |
| ２２ | ０．５４６ | ０．６１６ | ５ |
| ２２ | ０．０００ | ０．５４６ | ６ |
| ２３ | ０．８９１ | １．０００ | １ |
| ２３ | ０．７９４ | ０．８９１ | ２ |
| ２３ | ０．７０７ | ０．７９４ | ３ |
| ２３ | ０．６３０ | ０．７０７ | ４ |
| ２３ | ０．５６２ | ０．６３０ | ５ |
| ２３ | ０．０００ | ０．５６２ | ６ |
| ２４ | ０．８９６ | １．０００ | １ |
| ２４ | ０．８０３ | ０．８９６ | ２ |
| ２４ | ０．７１９ | ０．８０３ | ３ |
| ２４ | ０．６４５ | ０．７１９ | ４ |
| ２４ | ０．５７７ | ０．６４５ | ５ |
| ２４ | ０．０００ | ０．５７７ | ６ |
| ２５ | ０．９００ | １．０００ | １ |
| ２５ | ０．８１０ | ０．９００ | ２ |
| ２５ | ０．７２９ | ０．８１０ | ３ |
| ２５ | ０．６５６ | ０．７２９ | ４ |
| ２５ | ０．５９０ | ０．６５６ | ５ |
| ２５ | ０．０００ | ０．５９０ | ６ |
| ２６ | ０．９０４ | １．０００ | １ |
| ２６ | ０．８１７ | ０．９０４ | ２ |
| ２６ | ０．７３９ | ０．８１７ | ３ |
| ２６ | ０．６６８ | ０．７３９ | ４ |
| ２６ | ０．６０４ | ０．６６８ | ５ |
| ２６ | ０．０００ | ０．６０４ | ６ |
| ２７ | ０．９０７ | １．０００ | １ |
| ２７ | ０．８２３ | ０．９０７ | ２ |
| ２７ | ０．７４６ | ０．８２３ | ３ |
| ２７ | ０．６７７ | ０．７４６ | ４ |
| ２７ | ０．６１４ | ０．６７７ | ５ |
| ２７ | ０．０００ | ０．６１４ | ６ |
| ２８ | ０．９１１ | １．０００ | １ |
| ２８ | ０．８３０ | ０．９１１ | ２ |
| ２８ | ０．７５６ | ０．８３０ | ３ |
| ２８ | ０．６８９ | ０．７５６ | ４ |
| ２８ | ０．６２７ | ０．６８９ | ５ |
| ２８ | ０．０００ | ０．６２７ | ６ |
| ２９ | ０．９１４ | １．０００ | １ |
| ２９ | ０．８３５ | ０．９１４ | ２ |
| ２９ | ０．７６４ | ０．８３５ | ３ |
| ２９ | ０．６９８ | ０．７６４ | ４ |
| ２９ | ０．６３８ | ０．６９８ | ５ |
| ２９ | ０．０００ | ０．６３８ | ６ |
| ３０ | ０．９１７ | １．０００ | １ |
| ３０ | ０．８４１ | ０．９１７ | ２ |
| ３０ | ０．７７１ | ０．８４１ | ３ |
| ３０ | ０．７０７ | ０．７７１ | ４ |
| ３０ | ０．６４８ | ０．７０７ | ５ |
| ３０ | ０．０００ | ０．６４８ | ６ |
| ３１ | ０．９１９ | １．０００ | １ |
| ３１ | ０．８４５ | ０．９１９ | ２ |
| ３１ | ０．７７６ | ０．８４５ | ３ |
| ３１ | ０．７１３ | ０．７７６ | ４ |
| ３１ | ０．６５６ | ０．７１３ | ５ |
| ３１ | ０．０００ | ０．６５６ | ６ |
| ３２ | ０．９２２ | １．０００ | １ |
| ３２ | ０．８５０ | ０．９２２ | ２ |
| ３２ | ０．７８４ | ０．８５０ | ３ |
| ３２ | ０．７２３ | ０．７８４ | ４ |
| ３２ | ０．６６６ | ０．７２３ | ５ |
| ３２ | ０．０００ | ０．６６６ | ６ |
| ３３ | ０．９２４ | １．０００ | １ |
| ３３ | ０．８５４ | ０．９２４ | ２ |
| ３３ | ０．７８９ | ０．８５４ | ３ |
| ３３ | ０．７２９ | ０．７８９ | ４ |
| ３３ | ０．６７４ | ０．７２９ | ５ |
| ３３ | ０．０００ | ０．６７４ | ６ |
| ３４ | ０．９２６ | １．０００ | １ |
| ３４ | ０．８５７ | ０．９２６ | ２ |
| ３４ | ０．７９４ | ０．８５７ | ３ |
| ３４ | ０．７３５ | ０．７９４ | ４ |
| ３４ | ０．６８１ | ０．７３５ | ５ |
| ３４ | ０．０００ | ０．６８１ | ６ |
| ３５ | ０．９２９ | １．０００ | １ |
| ３５ | ０．８６３ | ０．９２９ | ２ |
| ３５ | ０．８０２ | ０．８６３ | ３ |
| ３５ | ０．７４５ | ０．８０２ | ４ |
| ３５ | ０．６９２ | ０．７４５ | ５ |
| ３５ | ０．０００ | ０．６９２ | ６ |
| ３６ | ０．９３１ | １．０００ | １ |
| ３６ | ０．８６７ | ０．９３１ | ２ |
| ３６ | ０．８０７ | ０．８６７ | ３ |
| ３６ | ０．７５１ | ０．８０７ | ４ |
| ３６ | ０．６９９ | ０．７５１ | ５ |
| ３６ | ０．０００ | ０．６９９ | ６ |
| ３７ | ０．９３２ | １．０００ | １ |
| ３７ | ０．８６９ | ０．９３２ | ２ |
| ３７ | ０．８１０ | ０．８６９ | ３ |
| ３７ | ０．７５５ | ０．８１０ | ４ |
| ３７ | ０．７０３ | ０．７５５ | ５ |
| ３７ | ０．０００ | ０．７０３ | ６ |
| ３８ | ０．９３４ | １．０００ | １ |
| ３８ | ０．８７２ | ０．９３４ | ２ |
| ３８ | ０．８１５ | ０．８７２ | ３ |
| ３８ | ０．７６１ | ０．８１５ | ４ |
| ３８ | ０．７１１ | ０．７６１ | ５ |
| ３８ | ０．０００ | ０．７１１ | ６ |
（三）
| 耐用年数 | 未償却割合 | 経過年数 | |
| 以上 | 未満 | ||
| 年 | 年 | ||
| ３９ | ０．９３６ | １．０００ | １ |
| ３９ | ０．８７６ | ０．９３６ | ２ |
| ３９ | ０．８２０ | ０．８７６ | ３ |
| ３９ | ０．７６８ | ０．８２０ | ４ |
| ３９ | ０．７１８ | ０．７６８ | ５ |
| ３９ | ０．０００ | ０．７１８ | ６ |
| ４０ | ０．９３７ | １．０００ | １ |
| ４０ | ０．８７８ | ０．９３７ | ２ |
| ４０ | ０．８２３ | ０．８７８ | ３ |
| ４０ | ０．７７１ | ０．８２３ | ４ |
| ４０ | ０．７２２ | ０．７７１ | ５ |
| ４０ | ０．０００ | ０．７２２ | ６ |
| ４１ | ０．９３９ | １．０００ | １ |
| ４１ | ０．８８２ | ０．９３９ | ２ |
| ４１ | ０．８２８ | ０．８８２ | ３ |
| ４１ | ０．７７７ | ０．８２８ | ４ |
| ４１ | ０．７３０ | ０．７７７ | ５ |
| ４１ | ０．０００ | ０．７３０ | ６ |
| ４２ | ０．９４０ | １．０００ | １ |
| ４２ | ０．８８４ | ０．９４０ | ２ |
| ４２ | ０．８３１ | ０．８８４ | ３ |
| ４２ | ０．７８１ | ０．８３１ | ４ |
| ４２ | ０．７３４ | ０．７８１ | ５ |
| ４２ | ０．０００ | ０．７３４ | ６ |
| ４３ | ０．９４２ | １．０００ | １ |
| ４３ | ０．８８７ | ０．９４２ | ２ |
| ４３ | ０．８３６ | ０．８８７ | ３ |
| ４３ | ０．７８７ | ０．８３６ | ４ |
| ４３ | ０．７４２ | ０．７８７ | ５ |
| ４３ | ０．０００ | ０．７４２ | ６ |
| ４４ | ０．９４３ | １．０００ | １ |
| ４４ | ０．８８９ | ０．９４３ | ２ |
| ４４ | ０．８３９ | ０．８８９ | ３ |
| ４４ | ０．７９１ | ０．８３９ | ４ |
| ４４ | ０．７４６ | ０．７９１ | ５ |
| ４４ | ０．０００ | ０．７４６ | ６ |
| ４５ | ０．９４４ | １．０００ | １ |
| ４５ | ０．８９１ | ０．９４４ | ２ |
| ４５ | ０．８４１ | ０．８９１ | ３ |
| ４５ | ０．７９４ | ０．８４１ | ４ |
| ４５ | ０．７５０ | ０．７９４ | ５ |
| ４５ | ０．０００ | ０．７５０ | ６ |
| ４６ | ０．９４６ | １．０００ | １ |
| ４６ | ０．８９５ | ０．９４６ | ２ |
| ４６ | ０．８４７ | ０．８９５ | ３ |
| ４６ | ０．８０１ | ０．８４７ | ４ |
| ４６ | ０．７５８ | ０．８０１ | ５ |
| ４６ | ０．０００ | ０．７５８ | ６ |
| ４７ | ０．９４７ | １．０００ | １ |
| ４７ | ０．８９７ | ０．９４７ | ２ |
| ４７ | ０．８４９ | ０．８９７ | ３ |
| ４７ | ０．８０４ | ０．８４９ | ４ |
| ４７ | ０．７６２ | ０．８０４ | ５ |
| ４７ | ０．０００ | ０．７６２ | ６ |
| ４８ | ０．９４８ | １．０００ | １ |
| ４８ | ０．８９９ | ０．９４８ | ２ |
| ４８ | ０．８５２ | ０．８９９ | ３ |
| ４８ | ０．８０８ | ０．８５２ | ４ |
| ４８ | ０．７６６ | ０．８０８ | ５ |
| ４８ | ０．０００ | ０．７６６ | ６ |
| ４９ | ０．９４９ | １．０００ | １ |
| ４９ | ０．９０１ | ０．９４９ | ２ |
| ４９ | ０．８５５ | ０．９０１ | ３ |
| ４９ | ０．８１１ | ０．８５５ | ４ |
| ４９ | ０．７７０ | ０．８１１ | ５ |
| ４９ | ０．０００ | ０．７７０ | ６ |
| ５０ | ０．９５０ | １．０００ | １ |
| ５０ | ０．９０３ | ０．９５０ | ２ |
| ５０ | ０．８５７ | ０．９０３ | ３ |
| ５０ | ０．８１５ | ０．８５７ | ４ |
| ５０ | ０．７７４ | ０．８１５ | ５ |
| ５０ | ０．０００ | ０．７７４ | ６ |
| ５１ | ０．９５１ | １．０００ | １ |
| ５１ | ０．９０４ | ０．９５１ | ２ |
| ５１ | ０．８６０ | ０．９０４ | ３ |
| ５１ | ０．８１８ | ０．８６０ | ４ |
| ５１ | ０．７７８ | ０．８１８ | ５ |
| ５１ | ０．０００ | ０．７７８ | ６ |
| ５２ | ０．９５２ | １．０００ | １ |
| ５２ | ０．９０６ | ０．９５２ | ２ |
| ５２ | ０．８６３ | ０．９０６ | ３ |
| ５２ | ０．８２１ | ０．８６３ | ４ |
| ５２ | ０．７８２ | ０．８２１ | ５ |
| ５２ | ０．０００ | ０．７８２ | ６ |
| ５３ | ０．９５３ | １．０００ | １ |
| ５３ | ０．９０８ | ０．９５３ | ２ |
| ５３ | ０．８６６ | ０．９０８ | ３ |
| ５３ | ０．８２５ | ０．８６６ | ４ |
| ５３ | ０．７８６ | ０．８２５ | ５ |
| ５３ | ０．０００ | ０．７８６ | ６ |
| ５４ | ０．９５４ | １．０００ | １ |
| ５４ | ０．９１０ | ０．９５４ | ２ |
| ５４ | ０．８６８ | ０．９１０ | ３ |
| ５４ | ０．８２８ | ０．８６８ | ４ |
| ５４ | ０．７９０ | ０．８２８ | ５ |
| ５４ | ０．０００ | ０．７９０ | ６ |
| ５５ | ０．９５５ | １．０００ | １ |
| ５５ | ０．９１２ | ０．９５５ | ２ |
| ５５ | ０．８７１ | ０．９１２ | ３ |
| ５５ | ０．８３２ | ０．８７１ | ４ |
| ５５ | ０．７９４ | ０．８３２ | ５ |
| ５５ | ０．０００ | ０．７９４ | ６ |
| ５６ | ０．９５５ | １．０００ | １ |
| ５６ | ０．９１２ | ０．９５５ | ２ |
| ５６ | ０．８７１ | ０．９１２ | ３ |
| ５６ | ０．８３２ | ０．８７１ | ４ |
| ５６ | ０．７９４ | ０．８３２ | ５ |
| ５６ | ０．０００ | ０．７９４ | ６ |
（四）
| 耐用年数 | 未償却割合 | 経過年数 | |
| 以上 | 未満 | ||
| 年 | 年 | ||
| ５７ | ０．９５６ | １．０００ | １ |
| ５７ | ０．９１４ | ０．９５６ | ２ |
| ５７ | ０．８７４ | ０．９１４ | ３ |
| ５７ | ０．８３５ | ０．８７４ | ４ |
| ５７ | ０．７９９ | ０．８３５ | ５ |
| ５７ | ０．０００ | ０．７９９ | ６ |
| ５８ | ０．９５７ | １．０００ | １ |
| ５８ | ０．９１６ | ０．９５７ | ２ |
| ５８ | ０．８７６ | ０．９１６ | ３ |
| ５８ | ０．８３９ | ０．８７６ | ４ |
| ５８ | ０．８０３ | ０．８３９ | ５ |
| ５８ | ０．０００ | ０．８０３ | ６ |
| ５９ | ０．９５８ | １．０００ | １ |
| ５９ | ０．９１８ | ０．９５８ | ２ |
| ５９ | ０．８７９ | ０．９１８ | ３ |
| ５９ | ０．８４２ | ０．８７９ | ４ |
| ５９ | ０．８０７ | ０．８４２ | ５ |
| ５９ | ０．０００ | ０．８０７ | ６ |
| ６０ | ０．９５８ | １．０００ | １ |
| ６０ | ０．９１８ | ０．９５８ | ２ |
| ６０ | ０．８７９ | ０．９１８ | ３ |
| ６０ | ０．８４２ | ０．８７９ | ４ |
| ６０ | ０．８０７ | ０．８４２ | ５ |
| ６０ | ０．０００ | ０．８０７ | ６ |
| ６１ | ０．９５９ | １．０００ | １ |
| ６１ | ０．９２０ | ０．９５９ | ２ |
| ６１ | ０．８８２ | ０．９２０ | ３ |
| ６１ | ０．８４６ | ０．８８２ | ４ |
| ６１ | ０．８１１ | ０．８４６ | ５ |
| ６１ | ０．０００ | ０．８１１ | ６ |
| ６２ | ０．９６０ | １．０００ | １ |
| ６２ | ０．９２２ | ０．９６０ | ２ |
| ６２ | ０．８８５ | ０．９２２ | ３ |
| ６２ | ０．８４９ | ０．８８５ | ４ |
| ６２ | ０．８１５ | ０．８４９ | ５ |
| ６２ | ０．０００ | ０．８１５ | ６ |
| ６３ | ０．９６０ | １．０００ | １ |
| ６３ | ０．９２２ | ０．９６０ | ２ |
| ６３ | ０．８８５ | ０．９２２ | ３ |
| ６３ | ０．８４９ | ０．８８５ | ４ |
| ６３ | ０．８１５ | ０．８４９ | ５ |
| ６３ | ０．０００ | ０．８１５ | ６ |
| ６４ | ０．９６１ | １．０００ | １ |
| ６４ | ０．９２４ | ０．９６１ | ２ |
| ６４ | ０．８８８ | ０．９２４ | ３ |
| ６４ | ０．８５３ | ０．８８８ | ４ |
| ６４ | ０．８２０ | ０．８５３ | ５ |
| ６４ | ０．０００ | ０．８２０ | ６ |
| ６５ | ０．９６２ | １．０００ | １ |
| ６５ | ０．９２５ | ０．９６２ | ２ |
| ６５ | ０．８９０ | ０．９２５ | ３ |
| ６５ | ０．８５６ | ０．８９０ | ４ |
| ６５ | ０．８２４ | ０．８５６ | ５ |
| ６５ | ０．０００ | ０．８２４ | ６ |
| ６６ | ０．９６２ | １．０００ | １ |
| ６６ | ０．９２５ | ０．９６２ | ２ |
| ６６ | ０．８９０ | ０．９２５ | ３ |
| ６６ | ０．８５６ | ０．８９０ | ４ |
| ６６ | ０．８２４ | ０．８５６ | ５ |
| ６６ | ０．０００ | ０．８２４ | ６ |
| ６７ | ０．９６３ | １．０００ | １ |
| ６７ | ０．９２７ | ０．９６３ | ２ |
| ６７ | ０．８９３ | ０．９２７ | ３ |
| ６７ | ０．８６０ | ０．８９３ | ４ |
| ６７ | ０．８２８ | ０．８６０ | ５ |
| ６７ | ０．０００ | ０．８２８ | ６ |
| ６８ | ０．９６３ | １．０００ | １ |
| ６８ | ０．９２７ | ０．９６３ | ２ |
| ６８ | ０．８９３ | ０．９２７ | ３ |
| ６８ | ０．８６０ | ０．８９３ | ４ |
| ６８ | ０．８２８ | ０．８６０ | ５ |
| ６８ | ０．０００ | ０．８２８ | ６ |
| ６９ | ０．９６４ | １．０００ | １ |
| ６９ | ０．９２９ | ０．９６４ | ２ |
| ６９ | ０．８９６ | ０．９２９ | ３ |
| ６９ | ０．８６４ | ０．８９６ | ４ |
| ６９ | ０．８３３ | ０．８６４ | ５ |
| ６９ | ０．０００ | ０．８３３ | ６ |
| ７０ | ０．９６４ | １．０００ | １ |
| ７０ | ０．９２９ | ０．９６４ | ２ |
| ７０ | ０．８９６ | ０．９２９ | ３ |
| ７０ | ０．８６４ | ０．８９６ | ４ |
| ７０ | ０．８３３ | ０．８６４ | ５ |
| ７０ | ０．０００ | ０．８３３ | ６ |
| ７１ | ０．９６５ | １．０００ | １ |
| ７１ | ０．９３１ | ０．９６５ | ２ |
| ７１ | ０．８９９ | ０．９３１ | ３ |
| ７１ | ０．８６７ | ０．８９９ | ４ |
| ７１ | ０．８３７ | ０．８６７ | ５ |
| ７１ | ０．０００ | ０．８３７ | ６ |
| ７２ | ０．９６５ | １．０００ | １ |
| ７２ | ０．９３１ | ０．９６５ | ２ |
| ７２ | ０．８９９ | ０．９３１ | ３ |
| ７２ | ０．８６７ | ０．８９９ | ４ |
| ７２ | ０．８３７ | ０．８６７ | ５ |
| ７２ | ０．０００ | ０．８３７ | ６ |
| ７３ | ０．９６６ | １．０００ | １ |
| ７３ | ０．９３３ | ０．９６６ | ２ |
| ７３ | ０．９０１ | ０．９３３ | ３ |
| ７３ | ０．８７１ | ０．９０１ | ４ |
| ７３ | ０．８４１ | ０．８７１ | ５ |
| ７３ | ０．０００ | ０．８４１ | ６ |
| ７４ | ０．９６６ | １．０００ | １ |
| ７４ | ０．９３３ | ０．９６６ | ２ |
| ７４ | ０．９０１ | ０．９３３ | ３ |
| ７４ | ０．８７１ | ０．９０１ | ４ |
| ７４ | ０．８４１ | ０．８７１ | ５ |
| ７４ | ０．０００ | ０．８４１ | ６ |
（五）
| 耐用年数 | 未償却割合 | 経過年数 | |
| 以上 | 未満 | ||
| 年 | 年 | ||
| ７５ | ０．９６７ | １．０００ | １ |
| ７５ | ０．９３５ | ０．９６７ | ２ |
| ７５ | ０．９０４ | ０．９３５ | ３ |
| ７５ | ０．８７４ | ０．９０４ | ４ |
| ７５ | ０．８４６ | ０．８７４ | ５ |
| ７５ | ０．０００ | ０．８４６ | ６ |
| ７６ | ０．９６７ | １．０００ | １ |
| ７６ | ０．９３５ | ０．９６７ | ２ |
| ７６ | ０．９０４ | ０．９３５ | ３ |
| ７６ | ０．８７４ | ０．９０４ | ４ |
| ７６ | ０．８４６ | ０．８７４ | ５ |
| ７６ | ０．０００ | ０．８４６ | ６ |
| ７７ | ０．９６８ | １．０００ | １ |
| ７７ | ０．９３７ | ０．９６８ | ２ |
| ７７ | ０．９０７ | ０．９３７ | ３ |
| ７７ | ０．８７８ | ０．９０７ | ４ |
| ７７ | ０．８５０ | ０．８７８ | ５ |
| ７７ | ０．０００ | ０．８５０ | ６ |
| ７８ | ０．９６８ | １．０００ | １ |
| ７８ | ０．９３７ | ０．９６８ | ２ |
| ７８ | ０．９０７ | ０．９３７ | ３ |
| ７８ | ０．８７８ | ０．９０７ | ４ |
| ７８ | ０．８５０ | ０．８７８ | ５ |
| ７８ | ０．０００ | ０．８５０ | ６ |
| ７９ | ０．９６８ | １．０００ | １ |
| ７９ | ０．９３７ | ０．９６８ | ２ |
| ７９ | ０．９０７ | ０．９３７ | ３ |
| ７９ | ０．８７８ | ０．９０７ | ４ |
| ７９ | ０．８５０ | ０．８７８ | ５ |
| ７９ | ０．０００ | ０．８５０ | ６ |
| ８０ | ０．９６９ | １．０００ | １ |
| ８０ | ０．９３９ | ０．９６９ | ２ |
| ８０ | ０．９１０ | ０．９３９ | ３ |
| ８０ | ０．８８２ | ０．９１０ | ４ |
| ８０ | ０．８５４ | ０．８８２ | ５ |
| ８０ | ０．０００ | ０．８５４ | ６ |
| ８１ | ０．９６９ | １．０００ | １ |
| ８１ | ０．９３９ | ０．９６９ | ２ |
| ８１ | ０．９１０ | ０．９３９ | ３ |
| ８１ | ０．８８２ | ０．９１０ | ４ |
| ８１ | ０．８５４ | ０．８８２ | ５ |
| ８１ | ０．０００ | ０．８５４ | ６ |
| ８２ | ０．９７０ | １．０００ | １ |
| ８２ | ０．９４１ | ０．９７０ | ２ |
| ８２ | ０．９１３ | ０．９４１ | ３ |
| ８２ | ０．８８５ | ０．９１３ | ４ |
| ８２ | ０．８５９ | ０．８８５ | ５ |
| ８２ | ０．０００ | ０．８５９ | ６ |
| ８３ | ０．９７０ | １．０００ | １ |
| ８３ | ０．９４１ | ０．９７０ | ２ |
| ８３ | ０．９１３ | ０．９４１ | ３ |
| ８３ | ０．８８５ | ０．９１３ | ４ |
| ８３ | ０．８５９ | ０．８８５ | ５ |
| ８３ | ０．０００ | ０．８５９ | ６ |
| ８４ | ０．９７０ | １．０００ | １ |
| ８４ | ０．９４１ | ０．９７０ | ２ |
| ８４ | ０．９１３ | ０．９４１ | ３ |
| ８４ | ０．８８５ | ０．９１３ | ４ |
| ８４ | ０．８５９ | ０．８８５ | ５ |
| ８４ | ０．０００ | ０．８５９ | ６ |
| ８５ | ０．９７１ | １．０００ | １ |
| ８５ | ０．９４３ | ０．９７１ | ２ |
| ８５ | ０．９１５ | ０．９４３ | ３ |
| ８５ | ０．８８９ | ０．９１５ | ４ |
| ８５ | ０．８６３ | ０．８８９ | ５ |
| ８５ | ０．０００ | ０．８６３ | ６ |
| ８６ | ０．９７１ | １．０００ | １ |
| ８６ | ０．９４３ | ０．９７１ | ２ |
| ８６ | ０．９１５ | ０．９４３ | ３ |
| ８６ | ０．８８９ | ０．９１５ | ４ |
| ８６ | ０．８６３ | ０．８８９ | ５ |
| ８６ | ０．０００ | ０．８６３ | ６ |
| ８７ | ０．９７１ | １．０００ | １ |
| ８７ | ０．９４３ | ０．９７１ | ２ |
| ８７ | ０．９１５ | ０．９４３ | ３ |
| ８７ | ０．８８９ | ０．９１５ | ４ |
| ８７ | ０．８６３ | ０．８８９ | ５ |
| ８７ | ０．０００ | ０．８６３ | ６ |
| ８８ | ０．９７２ | １．０００ | １ |
| ８８ | ０．９４５ | ０．９７２ | ２ |
| ８８ | ０．９１８ | ０．９４５ | ３ |
| ８８ | ０．８９３ | ０．９１８ | ４ |
| ８８ | ０．８６８ | ０．８９３ | ５ |
| ８８ | ０．０００ | ０．８６８ | ６ |
| ８９ | ０．９７２ | １．０００ | １ |
| ８９ | ０．９４５ | ０．９７２ | ２ |
| ８９ | ０．９１８ | ０．９４５ | ３ |
| ８９ | ０．８９３ | ０．９１８ | ４ |
| ８９ | ０．８６８ | ０．８９３ | ５ |
| ８９ | ０．０００ | ０．８６８ | ６ |
| ９０ | ０．９７２ | １．０００ | １ |
| ９０ | ０．９４５ | ０．９７２ | ２ |
| ９０ | ０．９１８ | ０．９４５ | ３ |
| ９０ | ０．８９３ | ０．９１８ | ４ |
| ９０ | ０．８６８ | ０．８９３ | ５ |
| ９０ | ０．０００ | ０．８６８ | ６ |
| ９１ | ０．９７３ | １．０００ | １ |
| ９１ | ０．９４７ | ０．９７３ | ２ |
| ９１ | ０．９２１ | ０．９４７ | ３ |
| ９１ | ０．８９６ | ０．９２１ | ４ |
| ９１ | ０．８７２ | ０．８９６ | ５ |
| ９１ | ０．０００ | ０．８７２ | ６ |
| ９２ | ０．９７３ | １．０００ | １ |
| ９２ | ０．９４７ | ０．９７３ | ２ |
| ９２ | ０．９２１ | ０．９４７ | ３ |
| ９２ | ０．８９６ | ０．９２１ | ４ |
| ９２ | ０．８７２ | ０．８９６ | ５ |
| ９２ | ０．０００ | ０．８７２ | ６ |
（六）
| 耐用年数 | 未償却割合 | 経過年数 | |
| 以上 | 未満 | ||
| 年 | 年 | ||
| ９３ | ０．９７３ | １．０００ | １ |
| ９３ | ０．９４７ | ０．９７３ | ２ |
| ９３ | ０．９２１ | ０．９４７ | ３ |
| ９３ | ０．８９６ | ０．９２１ | ４ |
| ９３ | ０．８７２ | ０．８９６ | ５ |
| ９３ | ０．０００ | ０．８７２ | ６ |
| ９４ | ０．９７３ | １．０００ | １ |
| ９４ | ０．９４７ | ０．９７３ | ２ |
| ９４ | ０．９２１ | ０．９４７ | ３ |
| ９４ | ０．８９６ | ０．９２１ | ４ |
| ９４ | ０．８７２ | ０．８９６ | ５ |
| ９４ | ０．０００ | ０．８７２ | ６ |
| ９５ | ０．９７４ | １．０００ | １ |
| ９５ | ０．９４９ | ０．９７４ | ２ |
| ９５ | ０．９２４ | ０．９４９ | ３ |
| ９５ | ０．９００ | ０．９２４ | ４ |
| ９５ | ０．８７７ | ０．９００ | ５ |
| ９５ | ０．０００ | ０．８７７ | ６ |
| ９６ | ０．９７４ | １．０００ | １ |
| ９６ | ０．９４９ | ０．９７４ | ２ |
| ９６ | ０．９２４ | ０．９４９ | ３ |
| ９６ | ０．９００ | ０．９２４ | ４ |
| ９６ | ０．８７７ | ０．９００ | ５ |
| ９６ | ０．０００ | ０．８７７ | ６ |
| ９７ | ０．９７４ | １．０００ | １ |
| ９７ | ０．９４９ | ０．９７４ | ２ |
| ９７ | ０．９２４ | ０．９４９ | ３ |
| ９７ | ０．９００ | ０．９２４ | ４ |
| ９７ | ０．８７７ | ０．９００ | ５ |
| ９７ | ０．０００ | ０．８７７ | ６ |
| ９８ | ０．９７４ | １．０００ | １ |
| ９８ | ０．９４９ | ０．９７４ | ２ |
| ９８ | ０．９２４ | ０．９４９ | ３ |
| ９８ | ０．９００ | ０．９２４ | ４ |
| ９８ | ０．８７７ | ０．９００ | ５ |
| ９８ | ０．０００ | ０．８７７ | ６ |
| ９９ | ０．９７５ | １．０００ | １ |
| ９９ | ０．９５１ | ０．９７５ | ２ |
| ９９ | ０．９２７ | ０．９５１ | ３ |
| ９９ | ０．９０４ | ０．９２７ | ４ |
| ９９ | ０．８８１ | ０．９０４ | ５ |
| ９９ | ０．０００ | ０．８８１ | ６ |
| １００ | ０．９７５ | １．０００ | １ |
| １００ | ０．９５１ | ０．９７５ | ２ |
| １００ | ０．９２７ | ０．９５１ | ３ |
| １００ | ０．９０４ | ０．９２７ | ４ |
| １００ | ０．８８１ | ０．９０４ | ５ |
| １００ | ０．０００ | ０．８８１ | ６ |
（注） この表における用語については、次に定めるところによる。 （一） 「耐用年数」とは、改正後の減価償却資産の耐用年数等に関する省令第一条から第三条まで（減価償却資産の耐用年数等）の規定による耐用年数をいう。 （二） 「未償却割合」とは、附則第二項に規定する未償却割合をいう。
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。
略称規定附則第二項
所得税法施行令の一部を改正する政令（平成二十三年政令第三百七十八号。以下「所得税改正政令」という。）附則第二条第三項（減価償却資産の償却の方法等に関する経過措置）又は法人税法施行令の一部を改正する政令（平成二十三年政令第三百七十九号。以下…
わかりやすく言うと
所得税法施行令の一部を改正する政令（平成二十三年政令第三百七十八号）のことです。
略称規定附則第二項
所得税法施行令の一部を改正する政令（平成二十三年政令第三百七十八号。以下「所得税改正政令」という。）附則第二条第三項（減価償却資産の償却の方法等に関する経過措置）又は法人税法施行令の一部を改正する政令（平成二十三年政令第三百七十九号。以下…
わかりやすく言うと
法人税法施行令の一部を改正する政令（平成二十三年政令第三百七十九号）のことです。
略称規定附則第二項第一号
所得税改正政令による改正後の所得税法施行令（以下「新所得税法施行令」という。）第百二十六条第一項（減価償却資産の取得価額）又は法人税改正政令による改正後の法人税法施行令（以下「新法人税法施行令」という。）第五十四条第一項（減価償却資産の取…
わかりやすく言うと
所得税法施行令の一部を改正する政令（平成二十三年政令第三百七十八号）による改正後の所得税法施行令のことです。
略称規定附則第二項第一号
所得税改正政令による改正後の所得税法施行令（以下「新所得税法施行令」という。）第百二十六条第一項（減価償却資産の取得価額）又は法人税改正政令による改正後の法人税法施行令（以下「新法人税法施行令」という。）第五十四条第一項（減価償却資産の取…
わかりやすく言うと
法人税法施行令の一部を改正する政令（平成二十三年政令第三百七十九号）による改正後の法人税法施行令のことです。
定義附則第二項第二号ロ・この規定の中だけ
所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法（ロにおいて「旧法人税法」という。）第十五条の二第一項（連結事業年度の意義）に規定する連結事業年度
わかりやすく言うと
変更事業年度の前の連結事業年度のことです。連結事業年度とは、令和二年法律第八号第三条による改正前の法人税法第十五条の二第一項に定める、連結法人の連結親法人の事業年度の開始から終了までの期間で、途中で連結から外れた法人や加わった法人には別の定めがあります。
略称規定附則第二項第二号ロ・この規定の中だけ
法人（法人税法（昭和四十年法律第三十四号）第二条第八号（定義）に規定する人格のない社団等を含む。） 法人税改正政令附則第三条第三項の届出書に記載した同項第二号に規定する事業年度（ロにおいて「変更事業年度」という。）の前事業年度又は前連結事…
わかりやすく言うと
定率法を選んでいる法人が、減価償却資産（一部を除きます）を平成二十四年四月一日以後に取得したものとみなす扱いを受けるために出す届出書に、扱いを受ける最初の事業年度として記載した事業年度のことです（平成二十三年政令第三百七十九号附則第三条第三項）。
略称規定附則第二項第二号ロ・この規定の中だけ
法人（法人税法（昭和四十年法律第三十四号）第二条第八号（定義）に規定する人格のない社団等を含む。） 法人税改正政令附則第三条第三項の届出書に記載した同項第二号に規定する事業年度（ロにおいて「変更事業年度」という。）の前事業年度又は前連結事…
わかりやすく言うと
所得税法等の一部を改正する法律（令和二年法律第八号）第三条による改正前の法人税法のことです。
定義附則別表第一
附則第二項に規定する未償却割合
わかりやすく言うと
減価償却資産の取得価額に対する、取得価額からこれまでに償却した額の累積額を差し引いた額の割合のことです（平成二十四年財務省令第十号附則第二項）。累積額は、届出書に記載した年分や事業年度の前までの分で計算します。