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
“Appended Table 2”