# 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 — 別表第二 (Appended Table 2)
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- 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: 別表第二 (Appended Table 2)（機械及び装置の耐用年数表） — address `appdx-2`
- 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-2
- 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.
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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.
---
## 別表第二（機械及び装置の耐用年数表）
appdx-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/appdx-2
番号 設備の種類 細目 耐用年数
年
１ 食料品製造業用設備 一〇
２ 飲料、たばこ又は飼料製造業用設備 一〇
３ 繊維工業用設備 炭素繊維製造設備
黒鉛化炉 三
その他の設備 七
その他の設備 七
４ 木材又は木製品（家具を除く。）製造業用設備 八
５ 家具又は装備品製造業用設備 一一
６ パルプ、紙又は紙加工品製造業用設備 一二
７ 印刷業又は印刷関連業用設備 デジタル印刷システム設備 四
製本業用設備 七
新聞業用設備
モノタイプ、写真又は通信設備 三
その他の設備 一〇
その他の設備 一〇
８ 化学工業用設備 臭素、よう素又は塩素、臭素若しくはよう素化合物製造設備 五
塩化りん製造設備 四
活性炭製造設備 五
ゼラチン又はにかわ製造設備 五
半導体用フォトレジスト製造設備 五
フラットパネル用カラーフィルター、偏光板又は偏光板用フィルム製造設備 五
その他の設備 八
９ 石油製品又は石炭製品製造業用設備 七
１０ プラスチック製品製造業用設備（他の号に掲げるものを除く。） 八
１１ ゴム製品製造業用設備 九
１２ なめし革、なめし革製品又は毛皮製造業用設備 九
１３ 窯業又は土石製品製造業用設備 九
１４ 鉄鋼業用設備 表面処理鋼材若しくは鉄粉製造業又は鉄スクラップ加工処理業用設備 五
純鉄、原鉄、ベースメタル、フェロアロイ、鉄素形材又は鋳鉄管製造業用設備 九
その他の設備 一四
１５ 非鉄金属製造業用設備 核燃料物質加工設備 一一
その他の設備 七
１６ 金属製品製造業用設備 金属被覆及び彫刻業又は打はく及び金属製ネームプレート製造業用設備 六
その他の設備 一〇
１７ はん用機械器具（はん用性を有するもので、他の器具及び備品並びに機械及び装置に組み込み、又は取り付けることによりその用に供されるものをいう。）製造業用設備（第二〇号及び第二二号に掲げるものを除く。） 一二
１８ 生産用機械器具（物の生産の用に供されるものをいう。）製造業用設備（次号及び第二一号に掲げるものを除く。） 金属加工機械製造設備 九
その他の設備 一二
１９ 業務用機械器具（業務用又はサービスの生産の用に供されるもの（これらのものであつて物の生産の用に供されるものを含む。）をいう。）製造業用設備（第一七号、第二一号及び第二三号に掲げるものを除く。） 七
２０ 電子部品、デバイス又は電子回路製造業用設備 光ディスク（追記型又は書換え型のものに限る。）製造設備 六
プリント配線基板製造設備 六
フラットパネルディスプレイ、半導体集積回路又は半導体素子製造設備 五
その他の設備 八
２１ 電気機械器具製造業用設備 七
２２ 情報通信機械器具製造業用設備 八
２３ 輸送用機械器具製造業用設備 九
２４ その他の製造業用設備 九
２５ 農業用設備 七
２６ 林業用設備 五
２７ 漁業用設備（次号に掲げるものを除く。） 五
２８ 水産養殖業用設備 五
２９ 鉱業、採石業又は砂利採取業用設備 石油又は天然ガス鉱業用設備
坑井設備 三
掘さく設備 六
その他の設備 一二
その他の設備 六
３０ 総合工事業用設備 六
３１ 電気業用設備 電気業用水力発電設備 二二
その他の水力発電設備 二〇
汽力発電設備 一五
内燃力又はガスタービン発電設備 一五
送電又は電気業用変電若しくは配電設備
需要者用計器 一五
柱上変圧器 一八
その他の設備 二二
鉄道又は軌道業用変電設備 一五
その他の設備
主として金属製のもの 一七
その他のもの 八
３２ ガス業用設備 製造用設備 一〇
供給用設備
鋳鉄製導管 二二
鋳鉄製導管以外の導管 一三
需要者用計量器 一三
その他の設備 一五
その他の設備
主として金属製のもの 一七
その他のもの 八
３３ 熱供給業用設備 一七
３４ 水道業用設備 一八
３５ 通信業用設備 九
３６ 放送業用設備 六
３７ 映像、音声又は文字情報制作業用設備 八
３８ 鉄道業用設備 自動改札装置 五
その他の設備 一二
３９ 道路貨物運送業用設備 一二
４０ 倉庫業用設備 一二
４１ 運輸に附帯するサービス業用設備 一〇
４２ 飲食料品卸売業用設備 一〇
４３ 建築材料、鉱物又は金属材料等卸売業用設備 石油又は液化石油ガス卸売用設備（貯そうを除く。） 一三
その他の設備 八
４４ 飲食料品小売業用設備 九
４５ その他の小売業用設備 ガソリン又は液化石油ガススタンド設備 八
その他の設備
主として金属製のもの 一七
その他のもの 八
４６ 技術サービス業用設備（他の号に掲げるものを除く。） 計量証明業用設備 八
その他の設備 一四
４７ 宿泊業用設備 一〇
４８ 飲食店業用設備 八
４９ 洗濯業、理容業、美容業又は浴場業用設備 一三
５０ その他の生活関連サービス業用設備 六
５１ 娯楽業用設備 映画館又は劇場用設備 一一
遊園地用設備 七
ボウリング場用設備 一三
その他の設備
主として金属製のもの 一七
その他のもの 八
５２ 教育業（学校教育業を除く。）又は学習支援業用設備 教習用運転シミュレータ設備 五
その他の設備
主として金属製のもの 一七
その他のもの 八
５３ 自動車整備業用設備 一五
５４ その他のサービス業用設備 一二
５５ 前掲の機械及び装置以外のもの並びに前掲の区分によらないもの 機械式駐車設備 一〇
ブルドーザー、パワーショベルその他の自走式作業用機械設備 八
その他の設備
主として金属製のもの 一七
その他のもの 八
No. Type of equipment Details Useful life
years
1 Equipment for food manufacturing 10
2 Equipment for beverage, tobacco or feed manufacturing 10
3 Equipment for the textile industry Carbon fiber manufacturing equipment
Graphitization furnaces 3
Other equipment 7
Other equipment 7
4 Equipment for manufacturing wood or wood products (excluding furniture) 8
5 Equipment for manufacturing furniture or fixtures 11
6 Equipment for manufacturing pulp, paper or processed paper products 12
7 Equipment for printing or printing-related businesses Digital printing system equipment 4
Bookbinding equipment 7
Newspaper publishing equipment
Monotype, photographic or communication equipment 3
Other equipment 10
Other equipment 10
8 Equipment for the chemical industry Equipment for manufacturing bromine, iodine, or chlorine, bromine or iodine compounds 5
Phosphorus chloride manufacturing equipment 4
Activated carbon manufacturing equipment 5
Gelatin or glue manufacturing equipment 5
Semiconductor photoresist manufacturing equipment 5
Equipment for manufacturing color filters for flat panels, polarizing plates, or films for polarizing plates 5
Other equipment 8
9 Equipment for manufacturing petroleum products or coal products 7
10 Equipment for manufacturing plastic products (excluding those listed in other items) 8
11 Equipment for manufacturing rubber products 9
12 Equipment for manufacturing tanned leather, tanned leather products or fur 9
13 Equipment for the ceramics industry or for manufacturing earth and stone products 9
14 Equipment for the iron and steel industry Equipment for manufacturing surface-treated steel or iron powder, or for processing iron scrap 5
Equipment for manufacturing pure iron, crude iron, base metals, ferroalloys, rough iron shapes or cast iron pipes 9
Other equipment 14
15 Equipment for manufacturing non-ferrous metals Nuclear fuel material processing equipment 11
Other equipment 7
16 Equipment for manufacturing metal products Equipment for metal coating and engraving, or for foil stamping and manufacturing metal nameplates 6
Other equipment 10
17 Equipment for manufacturing general-purpose machinery and instruments (meaning those that have general-purpose use and are put to use by being incorporated into or attached to other furniture and fixtures or machinery and equipment) (excluding those listed in Nos. 20 and 22) 12
18 Equipment for manufacturing production machinery and instruments (meaning those used for the production of goods) (excluding those listed in No. 19 and No. 21) Metalworking machinery manufacturing equipment 9
Other equipment 12
19 Equipment for manufacturing commercial machinery and instruments (meaning those used for business or for the production of services (including those of these that are used for the production of goods)) (excluding those listed in Nos. 17, 21 and 23) 7
20 Equipment for manufacturing electronic components, devices or electronic circuits Optical disc (limited to write-once or rewritable types) manufacturing equipment 6
Printed wiring board manufacturing equipment 6
Flat panel display, semiconductor integrated circuit or semiconductor device manufacturing equipment 5
Other equipment 8
21 Equipment for manufacturing electrical machinery and instruments 7
22 Equipment for manufacturing information and communications machinery and instruments 8
23 Equipment for manufacturing transport machinery and instruments 9
24 Equipment for other manufacturing 9
25 Equipment for agriculture 7
26 Equipment for forestry 5
27 Equipment for fishing (excluding that listed in No. 28) 5
28 Equipment for aquaculture 5
29 Equipment for mining, quarrying or gravel extraction Equipment for petroleum or natural gas mining
Well equipment 3
Drilling equipment 6
Other equipment 12
Other equipment 6
30 Equipment for general construction 6
31 Equipment for the electric power industry Hydroelectric power generation equipment for the electric power industry 22
Other hydroelectric power generation equipment 20
Steam power generation equipment 15
Internal combustion or gas turbine power generation equipment 15
Power transmission equipment, or substation or distribution equipment for the electric power industry
Meters for customers 15
Pole-mounted transformers 18
Other equipment 22
Substation equipment for railway or tramway businesses 15
Other equipment
Those made mainly of metal 17
Others 8
32 Equipment for the gas industry Manufacturing equipment 10
Supply equipment
Cast iron conduits 22
Conduits other than cast iron conduits 13
Measuring instruments for customers 13
Other equipment 15
Other equipment
Those made mainly of metal 17
Others 8
33 Equipment for heat supply 17
34 Equipment for water supply 18
35 Equipment for telecommunications 9
36 Equipment for broadcasting 6
37 Equipment for producing video, audio or text information 8
38 Equipment for railways Automatic ticket gates 5
Other equipment 12
39 Equipment for road freight transport 12
40 Equipment for warehousing 12
41 Equipment for services incidental to transportation 10
42 Equipment for wholesale of food and beverages 10
43 Equipment for wholesale of building materials, minerals, metal materials, etc. Equipment for wholesale of petroleum or liquefied petroleum gas (excluding storage tanks) 13
Other equipment 8
44 Equipment for retail of food and beverages 9
45 Equipment for other retail Gasoline or liquefied petroleum gas station equipment 8
Other equipment
Those made mainly of metal 17
Others 8
46 Equipment for technical services (excluding those listed in other items) Equipment for measurement certification businesses 8
Other equipment 14
47 Equipment for accommodation 10
48 Equipment for restaurants and eating places 8
49 Equipment for laundry, barber, beauty salon or public bath businesses 13
50 Equipment for other lifestyle-related services 6
51 Equipment for amusement businesses Equipment for movie theaters or theaters 11
Equipment for amusement parks 7
Equipment for bowling alleys 13
Other equipment
Those made mainly of metal 17
Others 8
52 Equipment for education (excluding school education) or learning support Driving simulator equipment for instruction 5
Other equipment
Those made mainly of metal 17
Others 8
53 Equipment for automobile maintenance 15
54 Equipment for other services 12
55 Items other than the machinery and equipment listed above, and items not falling under the classifications listed above Mechanical parking equipment 10
Self-propelled work machinery equipment such as bulldozers and power shovels 8
Other equipment
Those made mainly of metal 17
Others 8
machine translation, not official
## Cited by
11 provisions cite this one. No official source publishes this direction.
- 所得税法施行規則 第二十八条第一項第二号（償却の方法の選定の単位） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28/par-1/item-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第二十八条第一項第五号（償却の方法の選定の単位） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28/par-1/item-5 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第二十八条第一項第六号（償却の方法の選定の単位） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28/par-1/item-6 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 附則第四条第五項第二号（減価償却資産の償却の方法の選定の単位に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-5/item-2 (e-Gov law ID 340M50000040011)
- 減価償却資産の耐用年数等に関する省令 第一条第一項第二号（一般の減価償却資産の耐用年数） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-1/item-2
- 減価償却資産の耐用年数等に関する省令 第三条第一項第二号（中古資産の耐用年数等） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-1/item-2
- 減価償却資産の耐用年数等に関する省令 附則第二項 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-3629-50/par-2
- 減価償却資産の耐用年数等に関する省令 附則第四項 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4199-21/par-4
- 減価償却資産の耐用年数等に関する省令 附則第二項 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4259-24/par-2
- 減価償却資産の耐用年数等に関する省令 別表第一（機械及び装置以外の有形減価償却資産の耐用年数表） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/appdx-1
- 減価償却資産の耐用年数等に関する省令 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） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/appdx-11
---
## 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