Supplementary Provisions, Appended Table 1
附則別表一昭和四十四年三月三十一日以前に取得した汚水処理用減価償却資産の耐用年数表
| Type | Details | Useful life |
| Structures of steel-framed reinforced concrete, reinforced concrete or stone construction | Tanks, towers, waterways and reservoirs | 20 years |
| Others | 30 | |
| Structures of brick construction | Tanks, towers, waterways and reservoirs | 15 |
| Others | 20 | |
| Structures of concrete, metal or earthen construction | Tanks, towers, waterways and reservoirs | 10 |
| Others | 15 | |
| Structures of wooden or synthetic resin construction | Tanks, towers, waterways and reservoirs | 7 |
| Others | 9 | |
| Machinery and equipment | 7 |
| 種類 | 細目 | 耐用年数 |
| 鉄骨鉄筋コンクリート造、鉄筋コンクリート造又は石造の構築物 | 槽、塔、水路及び貯水池 | 二〇年 |
| その他 | 三〇 | |
| れんが造の構築物 | 槽、塔、水路及び貯水池 | 一五 |
| その他 | 二〇 | |
| コンクリート造、金属造又は土造の構築物 | 槽、塔、水路及び貯水池 | 一〇 |
| その他 | 一五 | |
| 木造又は合成樹脂造の構築物 | 槽、塔、水路及び貯水池 | 七 |
| その他 | 九 | |
| 機械及び装置 | 七 |
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