# 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 — 第三条 (Article 3)

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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: 第三条 (Article 3)（中古資産の耐用年数等） — address `art-3`
- 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-3
- 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
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.

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### 第三条（中古資産の耐用年数等） — Useful Life, etc. of Used Assets
<sup>caption: machine translation, not official</sup>
<sup>art-3 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3</sup>

**第一項**  個人において使用され、又は法人において事業の用に供された所得税法施行令第六条各号（減価償却資産の範囲）又は法人税法施行令第十三条各号（減価償却資産の範囲）に掲げる資産（これらの資産のうち採掘権等を除く。以下この項において同じ。）の取得（法人税法第二条第十二号の八（定義）に規定する適格合併又は同条第十二号の十二に規定する適格分割型分割（以下この項において「適格分割型分割」という。）による同条第十一号に規定する被合併法人又は同条第十二号の二に規定する分割法人からの引継ぎ（以下この項において「適格合併等による引継ぎ」という。）を含む。）をしてこれを個人の業務又は法人の事業の用に供した場合における当該資産の耐用年数は、前二条の規定にかかわらず、次に掲げる年数によることができる。ただし、当該資産を個人の業務又は法人の事業の用に供するために当該資産について支出した所得税法施行令第百八十一条（資本的支出）又は法人税法施行令第百三十二条（資本的支出）に規定する金額が当該資産の取得価額（適格合併等による引継ぎの場合にあつては、同法第六十二条の二第一項（適格合併及び適格分割型分割による資産等の帳簿価額による引継ぎ）に規定する時又は適格分割型分割の直前の帳簿価額）の百分の五十に相当する金額を超える場合には、第二号に掲げる年数についてはこの限りでない。
<sup>art-3/par-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-1</sup>
The useful life of an asset listed in the items of Article 6 (Scope of Depreciable Assets) of the Order for Enforcement of the Income Tax Act or the items of Article 13 (Scope of Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act that has been used by an individual or put to use in the business of a corporation (excluding extraction rights, etc. among these assets; the same applies hereinafter in this paragraph), in the case where it has been acquired (including succession through a qualified merger prescribed in Article 2, item (xii)-8 (Definitions) of the Corporation Tax Act or a qualified company split by split-off prescribed in item (xii)-12 of that Article (hereinafter in this paragraph referred to as a "qualified company split by split-off") from an acquired corporation prescribed in item (xi) of that Article or a splitting corporation prescribed in item (xii)-2 of that Article (hereinafter in this paragraph referred to as "succession through a qualified merger, etc.")) and put to use in the business of an individual or the business of a corporation, may, notwithstanding the provisions of the preceding two Articles, be the number of years listed below. However, where the amount prescribed in Article 181 (Capital Expenditures) of the Order for Enforcement of the Income Tax Act or Article 132 (Capital Expenditures) of the Order for the Enforcement of the Corporation Tax Act that was expended for that asset in order to put it to use in the business of an individual or the business of a corporation exceeds an amount equivalent to 50/100 of the acquisition cost of that asset (in the case of succession through a qualified merger, etc., the book value at the time prescribed in Article 62-2, paragraph (1) (Succession of Assets, etc. at Book Value upon a Qualified Merger or Qualified Company Split by Split-Off) of that Act or immediately before the qualified company split by split-off), this does not apply to the number of years listed in item (ii).
<sup>machine translation, not official</sup>

**一**  当該資産をその用に供した時以後の使用可能期間（個人が当該資産を取得した後直ちにこれをその業務の用に供しなかつた場合には、当該資産を取得した時から引き続き業務の用に供したものとして見込まれる当該取得の時以後の使用可能期間）の年数
<sup>art-3/par-1/item-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-1/item-1</sup>
The number of years of the period of possible use on or after the time when the asset was put to use (where an individual did not put the asset to use in the individual's business immediately after acquiring it, the period of possible use on or after the time of that acquisition that is expected on the assumption that the asset was continuously put to use in business from the time it was acquired);
<sup>machine translation, not official</sup>

**二**  次に掲げる資産（別表第一、別表第二、別表第五又は別表第六に掲げる減価償却資産であつて、前号の年数を見積もることが困難なものに限る。）の区分に応じそれぞれ次に定める年数（その年数が二年に満たないときは、これを二年とする。）
<sup>art-3/par-1/item-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-1/item-2</sup>
The number of years specified in each of the following according to the category of the assets listed below (limited to depreciable assets listed in Appended Table 1, Appended Table 2, Appended Table 5 or Appended Table 6 for which it is difficult to estimate the number of years under the preceding item) (if that number of years is less than two years, it is two years).
<sup>machine translation, not official</sup>

  **イ**  法定耐用年数（第一条第一項（一般の減価償却資産の耐用年数）に規定する耐用年数をいう。以下この号において同じ。）の全部を経過した資産　当該資産の法定耐用年数の百分の二十に相当する年数
  <sup>art-3/par-1/item-2/sub-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-1/item-2/sub-1</sup>
  Assets for which the whole of the statutory useful life (meaning the useful life prescribed in Article 1, paragraph (1) (Useful Life of General Depreciable Assets); the same applies hereinafter in this item) has elapsed: the number of years equivalent to 20/100 of the statutory useful life of that asset;
  <sup>machine translation, not official</sup>

  **ロ**  法定耐用年数の一部を経過した資産　当該資産の法定耐用年数から経過年数を控除した年数に、経過年数の百分の二十に相当する年数を加算した年数
  <sup>art-3/par-1/item-2/sub-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-1/item-2/sub-2</sup>
  Assets for which part of the statutory useful life has elapsed: the number of years obtained by adding the number of years equivalent to 20/100 of the elapsed years to the number of years obtained by deducting the elapsed years from the statutory useful life of that asset.
  <sup>machine translation, not official</sup>

**第二項**  法人が、法人税法第二条第十二号の八、第十二号の十一、第十二号の十四又は第十二号の十五に規定する適格合併、適格分割、適格現物出資又は適格現物分配（次項において「適格組織再編成」という。）により同条第十一号、第十二号の二、第十二号の四又は第十二号の五の二に規定する被合併法人、分割法人、現物出資法人又は現物分配法人（以下この項及び次項において「被合併法人等」という。）から前項本文に規定する資産の移転を受けた場合（当該法人が当該資産について同項の規定の適用を受ける場合を除く。）において、当該被合併法人等が当該資産につき同項又は第四項の規定の適用を受けていたときは、当該法人の当該資産の耐用年数については、前二条の規定にかかわらず、当該被合併法人等において当該資産の耐用年数とされていた年数によることができる。
<sup>art-3/par-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-2</sup>
In the case where a corporation has received a transfer of an asset prescribed in the main clause of the preceding paragraph, through a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution prescribed in Article 2, items (xii)-8, (xii)-11, (xii)-14 or (xii)-15 of the Corporation Tax Act (referred to as a "qualified reorganization" in the following paragraph), from an acquired corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind prescribed in items (xi), (xii)-2, (xii)-4 or (xii)-5-2 of that Article (hereinafter in this paragraph and the following paragraph referred to as an "acquired corporation, etc.") (excluding the case where that corporation is subject to the application of the provisions of the preceding paragraph with respect to that asset), if that acquired corporation, etc. had been subject to the application of the provisions of the preceding paragraph or paragraph (4) with respect to that asset, the useful life of that asset for that corporation may, notwithstanding the preceding two Articles, be the number of years that was the useful life of that asset for that acquired corporation, etc.
<sup>machine translation, not official</sup>

**第三項**  法人が、適格組織再編成により被合併法人等から第一項本文に規定する資産の移転を受けた場合において、当該資産について同項の規定の適用を受けるときは、当該資産の法人税法施行令第四十八条第一項第一号イ（１）若しくは第三号ハ又は第四十八条の二第一項第一号イ（１）若しくは第三号イ（２）若しくは第五項第一号（減価償却資産の償却の方法）に規定する取得価額には、当該被合併法人等がした償却の額（当該資産につき同令第四十八条第五項第三号に規定する評価換え等が行われたことによりその帳簿価額が減額された場合には、当該帳簿価額が減額された金額を含む。）で当該被合併法人等の各事業年度の所得の金額の計算上損金の額に算入された金額（当該資産が同令第四十八条の三第二項各号（適格分社型分割等があつた場合の減価償却資産の償却の方法）に掲げる減価償却資産である場合において、当該資産につき当該各号に定める償却の額があるときは、当該償却の額に相当する金額を含む。）を含まないものとする。
<sup>art-3/par-3 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-3</sup>
In the case where a corporation has received a transfer of an asset prescribed in the main clause of paragraph (1) from an acquired corporation, etc. through a qualified reorganization, and is subject to the application of the provisions of that paragraph with respect to that asset, the acquisition cost prescribed in Article 48, paragraph (1), item (i), (a)(1) or item (iii), (c), or Article 48-2, paragraph (1), item (i), (a)(1) or item (iii), (a)(2), or paragraph (5), item (i) (Depreciation Methods for Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act is not to include the amount of depreciation made by that acquired corporation, etc. (where the book value of that asset was reduced as a result of the revaluation, etc. prescribed in Article 48, paragraph (5), item (iii) of that Order being made with respect to that asset, including the amount by which that book value was reduced) that was included in deductible expenses in calculating the amount of income for each business year of that acquired corporation, etc. (where that asset is a depreciable asset listed in the items of Article 48-3, paragraph (2) (Depreciation Methods for Depreciable Assets in the Case of a Qualified Company Split by Spin-Off, etc.) of that Order and there is an amount of depreciation specified in those items with respect to that asset, including the amount equivalent to that amount of depreciation).
<sup>machine translation, not official</sup>

**第四項**  別表第四（生物の耐用年数表）の「細目」欄に掲げる一の用途から同欄に掲げる他の用途に転用された牛、馬、綿羊及びやぎの耐用年数は、第一条第一項第四号並びに第一項及び第二項の規定にかかわらず、その転用の時以後の使用可能期間の年数による。
<sup>art-3/par-4 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-4</sup>
The useful life of cattle, horses, sheep and goats that have been converted from one use listed in the "Details" column of Appended Table 4 (Table of Useful Lives of Living Things) to another use listed in that column is, notwithstanding Article 1, paragraph (1), item (iv) and paragraphs (1) and (2) of this Article, the number of years of the period of possible use on or after the time of that conversion.
<sup>machine translation, not official</sup>

**第五項**  第一項各号に掲げる年数及び前項の年数は、暦に従つて計算し、一年に満たない端数を生じたときは、これを切り捨てる。
<sup>art-3/par-5 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-5</sup>
The number of years listed in the items of paragraph (1) and the number of years under the preceding paragraph are calculated according to the calendar, and if a fraction of less than one year arises, it is rounded down.
<sup>machine translation, not official</sup>

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## Cites
- art-3/par-1: 所得税法施行令第六条 → 所得税法施行令 第六条 (Article 6), art-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6 (e-Gov law ID 340CO0000000096)
- art-3/par-1: この項 → 減価償却資産の耐用年数等に関する省令 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-1
- art-3/par-1: 法人税法第二条第十二号の八 → 法人税法 第二条第一項第十二号の八 (Article 2, paragraph (1), item (xii-8)), art-2/par-1/item-12-8 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-8 (e-Gov law ID 340AC0000000034)
- art-3/par-1: 同条第十二号の十二 → 法人税法 第二条第一項第十二号の十二 (Article 2, paragraph (1), item (xii-12)), art-2/par-1/item-12-12 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-12 (e-Gov law ID 340AC0000000034)
- art-3/par-1: 同条第十一号 → 法人税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-11 (e-Gov law ID 340AC0000000034)
- art-3/par-1: 同条第十二号の二 → 法人税法 第二条第一項第十二号の二 (Article 2, paragraph (1), item (xii-2)), art-2/par-1/item-12-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-2 (e-Gov law ID 340AC0000000034)
- art-3/par-1: 前二条 → 減価償却資産の耐用年数等に関する省令 第一条 (Article 1), art-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1
- art-3/par-1: 前二条 → 減価償却資産の耐用年数等に関する省令 第二条 (Article 2), art-2 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-2
- art-3/par-1: 所得税法施行令第百八十一条 → 所得税法施行令 第百八十一条 (Article 181), art-181 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-181 (e-Gov law ID 340CO0000000096)
- art-3/par-1: 第二号 → 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 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-1/item-2
- art-3/par-1/item-2: 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
- art-3/par-1/item-2: 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
- art-3/par-1/item-2: 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-3/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
- art-3/par-1/item-2: 前号 → 減価償却資産の耐用年数等に関する省令 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-1/item-1
- art-3/par-1/item-2/sub-1: 第一条第一項 → 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-3/par-1/item-2/sub-1: この号 → 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 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-1/item-2
- art-3/par-2: 法人税法第二条第十二号の八 → 法人税法 第二条第一項第十二号の八 (Article 2, paragraph (1), item (xii-8)), art-2/par-1/item-12-8 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-8 (e-Gov law ID 340AC0000000034)
- art-3/par-2: 第十二号の十一 → 法人税法 第二条第一項第十二号の十一 (Article 2, paragraph (1), item (xii-11)), art-2/par-1/item-12-11 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-11 (e-Gov law ID 340AC0000000034)
- art-3/par-2: 第十二号の十四 → 法人税法 第二条第一項第十二号の十四 (Article 2, paragraph (1), item (xii-14)), art-2/par-1/item-12-14 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-14 (e-Gov law ID 340AC0000000034)
- art-3/par-2: 第十二号の十五 → 法人税法 第二条第一項第十二号の十五 (Article 2, paragraph (1), item (xii-15)), art-2/par-1/item-12-15 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-15 (e-Gov law ID 340AC0000000034)
- art-3/par-2: 次項 → 減価償却資産の耐用年数等に関する省令 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-3
- art-3/par-2: 同条第十一号 → 法人税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-11 (e-Gov law ID 340AC0000000034)
- art-3/par-2: 第十二号の二 → 法人税法 第二条第一項第十二号の二 (Article 2, paragraph (1), item (xii-2)), art-2/par-1/item-12-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-2 (e-Gov law ID 340AC0000000034)
- art-3/par-2: 第十二号の四 → 法人税法 第二条第一項第十二号の四 (Article 2, paragraph (1), item (xii-4)), art-2/par-1/item-12-4 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-4 (e-Gov law ID 340AC0000000034)
- art-3/par-2: 第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-5-2 (e-Gov law ID 340AC0000000034)
- art-3/par-2: この項 → 減価償却資産の耐用年数等に関する省令 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-2
- art-3/par-2: 前項 → 減価償却資産の耐用年数等に関する省令 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-1
- art-3/par-2: 第四項 → 減価償却資産の耐用年数等に関する省令 第三条第四項 (Article 3, paragraph (4)), art-3/par-4 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-4
- art-3/par-2: 前二条 → 減価償却資産の耐用年数等に関する省令 第一条 (Article 1), art-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1
- art-3/par-2: 前二条 → 減価償却資産の耐用年数等に関する省令 第二条 (Article 2), art-2 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-2
- art-3/par-3: 第一項 → 減価償却資産の耐用年数等に関する省令 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-1
- art-3/par-4: 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
- art-3/par-4: 第一条第一項第四号 → 減価償却資産の耐用年数等に関する省令 第一条第一項第四号 (Article 1, paragraph (1), item (iv)), art-1/par-1/item-4 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-1/item-4
- art-3/par-4: 第一項 → 減価償却資産の耐用年数等に関する省令 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-1
- art-3/par-4: 第二項 → 減価償却資産の耐用年数等に関する省令 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-2
- art-3/par-5: 第一項 → 減価償却資産の耐用年数等に関する省令 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-1
- art-3/par-5: 前項 → 減価償却資産の耐用年数等に関する省令 第三条第四項 (Article 3, paragraph (4)), art-3/par-4 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-4

## Cited by

16 provisions cite 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 第一条第四項第二号（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-4/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（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 第三条第一項第二号イ（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/sub-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 第三条第三項（中古資産の耐用年数等） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-3
- 減価償却資産の耐用年数等に関する省令 第三条第四項（中古資産の耐用年数等） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-4
- 減価償却資産の耐用年数等に関する省令 第三条第五項（中古資産の耐用年数等） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-5
- 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-4139-34/par-3
- 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-4159-38/par-4
- 減価償却資産の耐用年数等に関する省令 附則第五項 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4159-38/par-5
- 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-4229-20/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
- 減価償却資産の耐用年数等に関する省令 附則第十七条第一項（減価償却資産の耐用年数等に関する省令の一部改正に伴う経過措置） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-5029-56/art-17/par-1
- 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-5089-29/par-2

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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 — Machine translation, batch useful-life-of-depreciable-assets-ordinance-20261106T194841-002, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch useful-life-of-depreciable-assets-ordinance-20261106T194841-002, 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