Supplementary Provisions, Appended Table 2
附則別表二昭和四十四年三月三十一日以前に取得したばい煙処理用減価償却資産の耐用年数表
| Type | Details | Useful life |
| Structures | Tanks, towers, waterways and reservoirs | |
| Those of steel-framed reinforced concrete, reinforced concrete or stone construction | 20 years | |
| Those of brick construction | 15 | |
| Those of concrete or metal construction | 10 | |
| Chimneys (limited to those 70 meters or more in height) | ||
| Those of reinforced concrete construction | 20 | |
| Those of metal construction | 7 | |
| Machinery and equipment (including exhaust pipes and discharge stacks that are made of metal and are recognized as integral with the machinery and equipment) | 7 |
| 種類 | 細目 | 耐用年数 |
| 構築物 | 槽、塔、水路及び貯水池 | |
| 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もの | 二〇年 | |
| れんが造のもの | 一五 | |
| コンクリート造又は金属造のもの | 一〇 | |
| 煙突（高さが七十メートル以上のものに限る。） | ||
| 鉄筋コンクリート造のもの | 二〇 | |
| 金属造のもの | 七 | |
| 機械及び装置（金属製のもので、機械及び装置と一体と認められる排気管及び放出筒を含む。） | 七 |
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