Article 6Scope of Depreciable Assets

一buildings and associated facilities (meaning heating and cooling equipment, lighting equipment, ventilation equipment, elevators, and other facilities associated with a building);

二structures (meaning docks, bridges, quays, piers, tracks, reservoirs, mine shafts, chimneys, and other civil engineering facilities or works fixed to land);

三machinery and equipment;

四a vessel;

五aircraft;

六vehicles and transport equipment;

七tools, appliances, and fixtures (including living things used for ornamental, entertainment, or similar purposes);

八the following intangible Fixed Assets:

イmining rights (including mining leasehold rights, quarrying rights, and other rights to excavate or collect earth and stone (excluding the intangible Fixed Assets listed in (b)));

ロstorage rights (including trial drilling rights prescribed in Article 2, paragraph (8) (Definitions) of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024));

ハfishing rights (including rights of entry to fisheries);

ニdam use rights;

ホwater rights;

ヘpatent rights;

トutility model rights;

チdesign rights;

リtrademark rights;

ヌsoftware;

ルbreeder's rights;

ヲtree harvesting rights;

ワfishing port water surface facility operating rights;

カgoodwill;

ヨexclusive siding use rights (meaning the right to exclusively use a railway or track by bearing, for a person that operates a railway business prescribed in Article 2, paragraph (1) (Definitions) of the Railway Business Act (Act No. 92 of 1986) or a transport business conducted by laying a track prescribed in Article 1, paragraph (1) (Scope of Application of the Act on Rail Tracks) of the Act on Rail Tracks (Act No. 76 of 1921) (hereinafter in this item referred to as a "railway business operator, etc."), the costs required for laying that railway or track);

タrailway-track connecting passage facility use rights (meaning the right to use facilities, where a railway business operator, etc. has borne, for another railway business operator, etc., the Japan Railway Construction, Transport and Technology Agency, the Japan Expressway Holding and Debt Repayment Agency, or the State or a local government, the costs required for providing bridges, underground passages, and other facilities necessary for connection with the railways or tracks of that other railway business operator, etc., the Japan Railway Construction, Transport and Technology Agency, or the Japan Expressway Holding and Debt Repayment Agency, or facilities necessary for laying a railway or track);

レRight to use electricity or gas supply facilities (meaning the right to bear the expenses required for establishing electricity or gas supply facilities (excluding those used for the Specified Gas Pipeline Service Business prescribed in Article 2, paragraph (7) of the Gas Business Act (Act No. 51 of 1954)) for a person who operates the General Power Transmission and Distribution Business prescribed in Article 2, paragraph (1), item (viii) (Definitions) of the Electricity Business Act (Act No. 170 of 1964), the Power Transmission Business prescribed in item (x) of that paragraph, the Power Distribution Business prescribed in item (xi)-2 of that paragraph, or the Power Generation Business prescribed in item (xiv) of that paragraph, or the General Gas Pipeline Service Business prescribed in Article 2, paragraph (5) (Definitions) of the Gas Business Act, and to receive the supply of electricity or gas by using those facilities);

ソRight to use waterworks facilities (meaning the right to bear the expenses required for establishing waterworks facilities for a water supply utility prescribed in Article 3, paragraph (5) (Definitions of Terms) of the Water Supply Act (Act No. 177 of 1957), and to receive the supply of water by using those facilities);

ツRight to use industrial waterworks facilities (meaning the right to bear the expenses required for establishing industrial waterworks facilities for an industrial water supply business operator prescribed in Article 2, paragraph (5) (Definitions) of the Industrial Water Supply Business Act (Act No. 84 of 1958), and to receive the supply of industrial water by using those facilities);

ネRight to use telecommunications facilities (meaning the right to bear the expenses required for installing, for a telecommunications carrier that installs the telecommunications circuit facilities prescribed in Article 9, item (i) (Registration of Telecommunications Business) of the Telecommunications Business Act (Act No. 86 of 1984) and is prescribed in Article 2, item (v) (Definitions) of that Act, for use in the telecommunications business prescribed in item (iv) of that Article, the telecommunications facilities prescribed in item (ii) of that Article, and to receive the provision of the telecommunications services prescribed in item (iii) of that Article by using those facilities (excluding telephone subscription rights and rights equivalent thereto));

九The following living organisms (excluding those that fall under item (vii)):

イCattle, horses, pigs, sheep, and goats;

ロCitrus trees, apple trees, grape vines, pear trees, peach trees, cherry trees, loquat trees, chestnut trees, plum trees (ume), persimmon trees, apricot trees, plum trees (sumomo), fig trees, kiwifruit trees, blueberry bushes, and pineapples;

ハTea plants, olive trees, camellia trees, mulberry trees, kori-yanagi (wicker willow), mitsumata (paper bush), kozo (paper mulberry), moso bamboo, asparagus, ramie, maoran, and hops.