# 減価償却資産の耐用年数等に関する省令 / Ministerial Order on the Useful Life, etc. of Depreciable Assets — 別表第十一 (Appended Table 11)
This is the Markdown twin of https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/appdx-11. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.
- Law: 減価償却資産の耐用年数等に関する省令 (Ministerial Order on the Useful Life, etc. of Depreciable Assets), 昭和四十年大蔵省令第十五号
- English title "Ministerial Order on the Useful Life, etc. of Depreciable Assets": claude-opus-5-5
- Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 別表第十一 (Appended Table 11)（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） — address `appdx-11`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/appdx-11
- e-Gov law ID: 340M50000040015 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
---
## 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）
appdx-11 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/appdx-11
種類 細目 残存割合
別表第一、別表第二、別表第五及び別表第六に掲げる減価償却資産（同表に掲げるソフトウエアを除く。） 百分の十
別表第三に掲げる無形減価償却資産、別表第六に掲げるソフトウエア並びに鉱業権及び坑道 零
別表第四に掲げる生物 牛
繁殖用の乳用牛及び種付用の役肉用牛 百分の二十
種付用の乳用牛 百分の十
その他用のもの 百分の五十
馬
繁殖用及び競走用のもの 百分の二十
種付用のもの 百分の十
その他用のもの 百分の三十
豚 百分の三十
綿羊及びやぎ 百分の五
果樹その他の植物 百分の五
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
machine translation, not official
---
## Cites
- appdx-11: 別表第一 → 減価償却資産の耐用年数等に関する省令 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/appdx-1
- appdx-11: 別表第二 → 減価償却資産の耐用年数等に関する省令 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/appdx-2
- appdx-11: 別表第五 → 減価償却資産の耐用年数等に関する省令 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/appdx-5
- appdx-11: 別表第六 → 減価償却資産の耐用年数等に関する省令 別表第六 (Appended Table 6), appdx-6 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/appdx-6
- appdx-11: 別表第三 → 減価償却資産の耐用年数等に関する省令 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/appdx-3
- appdx-11: 別表第四 → 減価償却資産の耐用年数等に関する省令 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/appdx-4
## Cited by
1 provision cites this one. No official source publishes this direction.
- 減価償却資産の耐用年数等に関する省令 第六条第一項（残存価額） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-6/par-1
---
## Sources
- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 減価償却資産の耐用年数等に関する省令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340M50000040015/20260522_508M60000040029), retrieved 2026-11-06
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch useful-life-of-depreciable-assets-ordinance-20261106T194841-010, translated 2026-11-07
- This site's parser, version 226 — 減価償却資産の耐用年数等に関する省令 — structure, counts, cross-references and defined terms, computed 2026-11-06