# 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 — 第四条 (Article 4) This is the Markdown twin of https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-4. 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: 第四条 (Article 4)（旧定額法及び旧定率法の償却率） — address `art-4` - 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-4 - 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. --- ### 第四条（旧定額法及び旧定率法の償却率） — Depreciation Rates under the Former Straight-Line Method and the Former Declining-Balance Method caption: machine translation, not official art-4 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-4 **第一項** 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耐用年数に応じた償却率は、所得税法施行令第百二十条第一項第一号イ（１）（減価償却資産の償却の方法）又は法人税法施行令第四十八条第一項第一号イ（１）（減価償却資産の償却の方法）に規定する旧定額法（次項において「旧定額法」という。）及び所得税法施行令第百二十条第一項第一号イ（２）又は法人税法施行令第四十八条第一項第一号イ（２）に規定する旧定率法（次項において「旧定率法」という。）の区分に応じそれぞれ別表第七（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償却率表）に定めるところによる。 art-4/par-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-4/par-1 The depreciation rates corresponding to the useful lives of depreciable assets acquired on or before March 31, 2007 are as provided in Appended Table 7 (Table of Depreciation Rates for Depreciable Assets Acquired on or before March 31, 2007) according to the category of the former straight-line method prescribed in Article 120, paragraph (1), item (i), (a)(1) (Depreciation Methods for Depreciable Assets) of the Order for Enforcement of the Income Tax Act or Article 48, paragraph (1), item (i), (a)(1) (Depreciation Methods for Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act (referred to as the "former straight-line method" in the following paragraph) and the former declining-balance method prescribed in Article 120, paragraph (1), item (i), (a)(2) of the Order for Enforcement of the Income Tax Act or Article 48, paragraph (1), item (i), (a)(2) of the Order for the Enforcement of the Corporation Tax Act (referred to as the "former declining-balance method" in the following paragraph). machine translation, not official **第二項** 法人の事業年度が一年に満たない場合においては、前項の規定にかかわらず、減価償却資産の旧定額法の償却率は、当該減価償却資産の耐用年数に対応する別表第七に定める旧定額法の償却率に当該事業年度の月数を乗じてこれを十二で除したものにより、減価償却資産の旧定率法の償却率は、当該減価償却資産の耐用年数に十二を乗じてこれを当該事業年度の月数で除して得た耐用年数に対応する同表に定める旧定率法の償却率による。 art-4/par-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-4/par-2 Where the business year of a corporation is less than one year, notwithstanding the preceding paragraph, the depreciation rate of a depreciable asset under the former straight-line method is the depreciation rate under the former straight-line method specified in Appended Table 7 corresponding to the useful life of that depreciable asset, multiplied by the number of months in that business year and divided by 12, and the depreciation rate of a depreciable asset under the former declining-balance method is the depreciation rate under the former declining-balance method specified in that table corresponding to the useful life obtained by multiplying the useful life of that depreciable asset by 12 and dividing the result by the number of months in that business year. machine translation, not official **第三項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。 art-4/par-3 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-4/par-3 The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month. machine translation, not official --- ## Cites - art-4/par-1: 所得税法施行令第百二十条第一項第一号 → 所得税法施行令 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1/item-1 (e-Gov law ID 340CO0000000096) - art-4/par-1: 次項 → 減価償却資産の耐用年数等に関する省令 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-4/par-2 - art-4/par-1: 別表第七 → 減価償却資産の耐用年数等に関する省令 別表第七 (Appended Table 7), appdx-7 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/appdx-7 - art-4/par-2: 前項 → 減価償却資産の耐用年数等に関する省令 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-4/par-1 - art-4/par-2: 別表第七 → 減価償却資産の耐用年数等に関する省令 別表第七 (Appended Table 7), appdx-7 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/appdx-7 - art-4/par-3: 前項 → 減価償却資産の耐用年数等に関する省令 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-4/par-2 ## Cited by 3 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 第四条第一項（旧定額法及び旧定率法の償却率） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-4/par-1 - 減価償却資産の耐用年数等に関する省令 第四条第二項（旧定額法及び旧定率法の償却率） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-4/par-2 - 減価償却資産の耐用年数等に関する省令 第四条第三項（旧定額法及び旧定率法の償却率） — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-4/par-3 --- ## 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