# 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 — 別表第六 (Appended Table 6)
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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: 別表第六 (Appended Table 6)（開発研究用減価償却資産の耐用年数表） — address `appdx-6`
- 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-6
- e-Gov law ID: 340M50000040015 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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Only the Japanese as published by the government has legal effect; the text
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They are never merged and never substituted for one another.
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## 別表第六（開発研究用減価償却資産の耐用年数表）
appdx-6 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/appdx-6
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
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
machine translation, not official
## Cited by
6 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四号（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-4 (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 第二条第一項第二号（特殊の減価償却資産の耐用年数） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-2/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 附則第三項 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-3449-27/par-3
- 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
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## 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