Appended Table 6
別表第六開発研究用減価償却資産の耐用年数表
| Type | Details | Useful life |
| years | ||
| Buildings and building fixtures | Interior fittings or building fixtures specially installed to make all or part of a building a low-temperature room, constant-temperature room, anechoic room, electromagnetic shielding room, radioisotope handling room or other special room | 5 |
| Structures | Wind tunnels, test water tanks and protective walls | 5 |
| Gas or industrial chemical storage tanks, antennas, steel towers, and those used for special purposes | 7 | |
| Tools | 4 | |
| Furniture and fixtures | Testing or measuring instruments, calculating instruments, cameras and microscopes | 4 |
| Machinery and equipment | General-purpose pumps, general-purpose motors, general-purpose metal machine tools, general-purpose metalworking machines and other similar items | 7 |
| Others | 4 | |
| Software | 3 |
| 種類 | 細目 | 耐用年数 |
| 年 | ||
| 建物及び建物附属設備 | 建物の全部又は一部を低温室、恒温室、無響室、電磁しやへい室、放射性同位元素取扱室その他の特殊室にするために特に施設した内部造作又は建物附属設備 | 五 |
| 構築物 | 風どう、試験水そう及び防壁 | 五 |
| ガス又は工業薬品貯そう、アンテナ、鉄塔及び特殊用途に使用するもの | 七 | |
| 工具 | 四 | |
| 器具及び備品 | 試験又は測定機器、計算機器、撮影機及び顕微鏡 | 四 |
| 機械及び装置 | 汎用ポンプ、汎用モーター、汎用金属工作機械、汎用金属加工機械その他これらに類するもの | 七 |
| その他のもの | 四 | |
| ソフトウエア | 三 |
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