Appended Table 11
別表第十一平成十九年三月三十一日以前に取得をされた減価償却資産の残存割合表
| Type | Details | Residual ratio |
| Depreciable assets listed in Appended Table 1, Appended Table 2, Appended Table 5 and Appended Table 6 (excluding software listed in that Table) | 10/100 | |
| Intangible depreciable assets listed in Appended Table 3, software listed in Appended Table 6, and mining rights and mine shafts | 0 | |
| Living things listed in Appended Table 4 | Cattle | |
| Dairy cattle for breeding and draft and beef cattle for stud use | 20/100 | |
| Dairy cattle for stud use | 10/100 | |
| Those for other uses | 50/100 | |
| Horses | ||
| Those for breeding and racing | 20/100 | |
| Those for stud use | 10/100 | |
| Those for other uses | 30/100 | |
| Pigs | 30/100 | |
| Sheep and goats | 5/100 | |
| Fruit trees and other plants | 5/100 |
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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)