# 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 — 第二条 (Article 2) This is the Markdown twin of https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-2. 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: 第二条 (Article 2)（特殊の減価償却資産の耐用年数） — address `art-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/art-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. - 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. --- ### 第二条（特殊の減価償却資産の耐用年数） — Useful Life of Special Depreciable Assets caption: machine translation, not official art-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-2 **第一項** 次の各号に掲げる減価償却資産の耐用年数は、前条第一項の規定にかかわらず、当該各号に掲げる表に定めるところによる。 art-2/par-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-2/par-1 The useful life of the depreciable assets listed in each of the following items is, notwithstanding the provisions of paragraph (1) of the preceding Article, as provided in the table listed in that item. machine translation, not official **一** 汚水処理（汚水、坑水、廃水又は廃液の沈でん、ろ過、中和、生物化学的方法、混合、冷却又は乾燥その他これらに類する方法による処理をいう。）又はばい煙処理（大気汚染防止法（昭和四十三年法律第九十七号）第二条第一項若しくは第七項（定義等）に規定するばい煙若しくは粉じん又は同法第十七条第一項（事故時の措置）に規定する特定物質（ばい煙を除く。）の重力沈降、慣性分離、遠心分離、ろ過、洗浄、電気捕集、音波凝集、吸収、中和、吸着又は拡散の方法その他これらに類する方法による処理をいう。）の用に供されている減価償却資産で別表第五（公害防止用減価償却資産の耐用年数表）に掲げるもの　同表 art-2/par-1/item-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-2/par-1/item-1 Depreciable assets used for wastewater treatment (meaning treatment of wastewater, mine water, effluent or waste liquid by sedimentation, filtration, neutralization, biochemical methods, mixing, cooling or drying, or other similar methods) or soot and smoke treatment (meaning treatment of soot and smoke or dust prescribed in Article 2, paragraph (1) or (7) (Definitions, etc.) of the Air Pollution Control Act (Act No. 97 of 1968), or of specified substances (excluding soot and smoke) prescribed in Article 17, paragraph (1) (Measures at the Time of an Accident) of that Act, by methods of gravitational settling, inertial separation, centrifugal separation, filtration, washing, electrostatic precipitation, sonic agglomeration, absorption, neutralization, adsorption or diffusion, or other similar methods) that are listed in Appended Table 5 (Table of Useful Lives of Depreciable Assets for Pollution Prevention): that table; machine translation, not official **二** 開発研究（新たな製品の製造若しくは新たな技術の発明又は現に企業化されている技術の著しい改善を目的として特別に行われる試験研究をいう。）の用に供されている減価償却資産で別表第六（開発研究用減価償却資産の耐用年数表）に掲げるもの　同表 art-2/par-1/item-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-2/par-1/item-2 Depreciable assets used for development research (meaning test and research conducted specially for the purpose of manufacturing new products, inventing new technology, or significantly improving technology that is currently commercialized) that are listed in Appended Table 6 (Table of Useful Lives of Depreciable Assets for Development Research): that table. machine translation, not official --- ## Cites - art-2/par-1: 前条第一項 → 減価償却資産の耐用年数等に関する省令 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-1 - art-2/par-1/item-1: 大気汚染防止法（昭和四十三年法律第九十七号）第二条第一項 → e-Gov law 343AC0000000097, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-2/par-1/item-1: 第七項 → e-Gov law 343AC0000000097, 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — not held in this collection - art-2/par-1/item-1: 同法第十七条第一項 → e-Gov law 343AC0000000097, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection - art-2/par-1/item-1: 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 - art-2/par-1/item-2: 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 ## 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三号（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-3 (e-Gov law ID 340M50000040011) - 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) - 減価償却資産の耐用年数等に関する省令 第三条第一項（中古資産の耐用年数等） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-1 - 減価償却資産の耐用年数等に関する省令 第三条第二項（中古資産の耐用年数等） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-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-4249-10/par-2 - 減価償却資産の耐用年数等に関する省令 附則別表第一（経過年数表） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4249-10/appdx-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 — Machine translation, batch useful-life-of-depreciable-assets-ordinance-20261106T194841-002, 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