# 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 — 第一条 (Article 1)

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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.
- Page: 第一条 (Article 1) — `from-art-1`, one of the runs of consecutive articles this law, which has no chapters, is read in. Any `from-art-N` opens the run that holds article N; each article below carries its own address.
- Text in force since: 2026-05-22
- URL (the page that opens at this run): https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/from-art-1
- 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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### 第一条（一般の減価償却資産の耐用年数） — Useful Life of General Depreciable Assets
<sup>caption: machine translation, not official</sup>
<sup>art-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1</sup>

**第一項**  所得税法（昭和四十年法律第三十三号）第二条第一項第十九号（定義）又は法人税法（昭和四十年法律第三十四号）第二条第二十三号（定義）に規定する減価償却資産（以下「減価償却資産」という。）のうち鉱業権（租鉱権及び採石権その他土石を採掘し又は採取する権利（貯留権及び二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）第二条第八項（定義）に規定する試掘権を除く。次項第三号において同じ。）を含む。以下同じ。）、坑道、貯留権（二酸化炭素の貯留事業に関する法律第二条第八項に規定する試掘権を含む。第三号及び次項において同じ。）、公共施設等運営権、樹木採取権及び漁港水面施設運営権以外のものの耐用年数は、次の各号に掲げる資産の区分に応じ当該各号に定める表に定めるところによる。
<sup>art-1/par-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-1</sup>
The useful life of those, among the depreciable assets prescribed in Article 2, paragraph (1), item (xix) (Definitions) of the Income Tax Act (Act No. 33 of 1965) or Article 2, item (xxiii) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965) (hereinafter referred to as "depreciable assets"), other than mining rights (including mining lease rights and quarrying rights and other rights to excavate or extract earth and stone (excluding storage rights and the exploratory drilling rights prescribed in Article 2, paragraph (8) (Definitions) of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024); the same applies in item (iii) of the following paragraph); the same applies hereinafter), mine shafts, storage rights (including the exploratory drilling rights prescribed in Article 2, paragraph (8) of the Act on Carbon Dioxide Storage Business; the same applies in item (iii) and the following paragraph), public facility operating rights, tree-harvesting rights and fishing port water surface facility operating rights, is as provided in the table specified in each of the following items according to the category of assets set out in that item.
<sup>machine translation, not official</sup>

**一**  所得税法施行令（昭和四十年政令第九十六号）第六条第一号、第二号及び第四号から第七号まで（減価償却資産の範囲）又は法人税法施行令（昭和四十年政令第九十七号）第十三条第一号、第二号及び第四号から第七号まで（減価償却資産の範囲）に掲げる資産（坑道を除く。）　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）
<sup>art-1/par-1/item-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-1/item-1</sup>
Assets listed in Article 6, items (i), (ii) and (iv) through (vii) (Scope of Depreciable Assets) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) or Article 13, items (i), (ii) and (iv) through (vii) (Scope of Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act (Cabinet Order No. 97 of 1965) (excluding mine shafts): Appended Table 1 (Table of Useful Lives of Tangible Depreciable Assets Other Than Machinery and Equipment);
<sup>machine translation, not official</sup>

**二**  所得税法施行令第六条第三号又は法人税法施行令第十三条第三号に掲げる資産　別表第二（機械及び装置の耐用年数表）
<sup>art-1/par-1/item-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-1/item-2</sup>
Assets listed in Article 6, item (iii) of the Order for Enforcement of the Income Tax Act or Article 13, item (iii) of the Order for the Enforcement of the Corporation Tax Act: Appended Table 2 (Table of Useful Lives of Machinery and Equipment);
<sup>machine translation, not official</sup>

**三**  所得税法施行令第六条第八号又は法人税法施行令第十三条第八号に掲げる資産（鉱業権、貯留権、公共施設等運営権、樹木採取権及び漁港水面施設運営権を除く。）　別表第三（無形減価償却資産の耐用年数表）
<sup>art-1/par-1/item-3 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-1/item-3</sup>
Assets listed in Article 6, item (viii) of the Order for Enforcement of the Income Tax Act or Article 13, item (viii) of the Order for the Enforcement of the Corporation Tax Act (excluding mining rights, storage rights, public facility operating rights, tree-harvesting rights and fishing port water surface facility operating rights): Appended Table 3 (Table of Useful Lives of Intangible Depreciable Assets);
<sup>machine translation, not official</sup>

**四**  所得税法施行令第六条第九号又は法人税法施行令第十三条第九号に掲げる資産　別表第四（生物の耐用年数表）
<sup>art-1/par-1/item-4 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-1/item-4</sup>
Assets listed in Article 6, item (ix) of the Order for Enforcement of the Income Tax Act or Article 13, item (ix) of the Order for the Enforcement of the Corporation Tax Act: Appended Table 4 (Table of Useful Lives of Living Things).
<sup>machine translation, not official</sup>

**第二項**  鉱業権、坑道、貯留権、公共施設等運営権、樹木採取権及び漁港水面施設運営権の耐用年数は、次の各号に掲げる資産の区分に応じ当該各号に定める年数とする。
<sup>art-1/par-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2</sup>
The useful life of mining rights, mine shafts, storage rights, public facility operating rights, tree-harvesting rights and fishing port water surface facility operating rights is the number of years specified in each of the following items according to the category of assets set out in that item.
<sup>machine translation, not official</sup>

**一**  採掘権　当該採掘権に係る鉱区の採掘予定数量を、当該鉱区の最近における年間採掘数量その他当該鉱区に属する設備の採掘能力、当該鉱区において採掘に従事する人員の数等に照らし適正に推計される年間採掘数量で除して計算した数を基礎として納税地の所轄税務署長の認定した年数
<sup>art-1/par-2/item-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-1</sup>
Extraction right: the number of years certified by the competent district director with jurisdiction over the place for tax payment on the basis of the number calculated by dividing the planned extraction quantity of the mining area pertaining to that extraction right by the annual extraction quantity appropriately estimated in light of the most recent annual extraction quantity of that mining area, the extraction capacity of the equipment belonging to that mining area, the number of personnel engaged in extraction in that mining area, and other such factors;
<sup>machine translation, not official</sup>

**二**  試掘権　次に掲げる試掘権の区分に応じそれぞれ次に定める年数
<sup>art-1/par-2/item-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-2</sup>
Exploratory drilling right: the number of years specified in each of the following according to the category of exploratory drilling right listed below:
<sup>machine translation, not official</sup>

  **イ**  石油又は可燃性天然ガスに係る試掘権及び二酸化炭素の貯留事業に関する法律第二条第八項に規定する試掘権　六年
  <sup>art-1/par-2/item-2/sub-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-2/sub-1</sup>
  Exploratory drilling rights pertaining to petroleum or combustible natural gas, and exploratory drilling rights prescribed in Article 2, paragraph (8) of the Act on Carbon Dioxide Storage Business: six years;
  <sup>machine translation, not official</sup>

  **ロ**  イに掲げる試掘権以外の試掘権　五年
  <sup>art-1/par-2/item-2/sub-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-2/sub-2</sup>
  Exploratory drilling rights other than those listed in (a): five years;
  <sup>machine translation, not official</sup>

**三**  租鉱権及び採石権その他土石を採掘し又は採取する権利　第一号の規定に準じて計算した数を基礎として納税地の所轄税務署長の認定した年数
<sup>art-1/par-2/item-3 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-3</sup>
Mining lease rights and quarrying rights and other rights to excavate or extract earth and stone: the number of years certified by the competent district director with jurisdiction over the place for tax payment on the basis of the number calculated in accordance with the provisions of item (i);
<sup>machine translation, not official</sup>

**四**  坑道　第一号の規定に準じて計算した数を基礎として納税地の所轄税務署長の認定した年数
<sup>art-1/par-2/item-4 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-4</sup>
Mine shafts: the number of years certified by the competent district director with jurisdiction over the place for tax payment on the basis of the number calculated in accordance with the provisions of item (i);
<sup>machine translation, not official</sup>

**五**  貯留権（第二号に掲げる資産に該当するものを除く。）　当該貯留権に係る貯留区域の注入予定数量を、当該貯留区域の最近における年間注入数量その他当該貯留区域に属する設備の注入能力等に照らし適正に推計される年間注入数量で除して計算した数を基礎として納税地の所轄税務署長の認定した年数
<sup>art-1/par-2/item-5 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-5</sup>
Storage rights (excluding those falling under the assets listed in item (ii)): the number of years certified by the competent district director with jurisdiction over the place for tax payment on the basis of the number calculated by dividing the planned injection quantity of the storage area pertaining to that storage right by the annual injection quantity appropriately estimated in light of the most recent annual injection quantity of that storage area, the injection capacity of the equipment belonging to that storage area, and other such factors;
<sup>machine translation, not official</sup>

**六**  公共施設等運営権　民間資金等の活用による公共施設等の整備等の促進に関する法律（平成十一年法律第百十七号）第十九条第三項（公共施設等運営権の設定の時期等）の規定により公表された当該公共施設等運営権の同法第十七条第三号（公共施設等運営権に関する実施方針における記載事項の追加）に掲げる存続期間の年数
<sup>art-1/par-2/item-6 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-6</sup>
Public facility operating right: the number of years of the duration of that public facility operating right that was announced pursuant to the provisions of Article 19, paragraph (3) (Timing, etc. of Establishment of Public Facility Operating Rights) of the Act on Promotion of Private Finance Initiative (Act No. 117 of 1999) and is listed in Article 17, item (iii) (Addition of Matters to Be Stated in the Implementation Policy for Public Facility Operating Rights) of that Act;
<sup>machine translation, not official</sup>

**七**  樹木採取権　国有林野の管理経営に関する法律（昭和二十六年法律第二百四十六号）第八条の十二第一項（樹木採取権の設定を受ける者の決定等）の設定をする旨の通知において明らかにされた当該樹木採取権の同法第八条の七第二号（公募）に掲げる存続期間の年数
<sup>art-1/par-2/item-7 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-7</sup>
Tree-harvesting right: the number of years of the duration of that tree-harvesting right that was made clear in the notice to the effect that it is to be established under Article 8-12, paragraph (1) (Determination, etc. of Persons to Be Granted Tree-Harvesting Rights) of the Act Concerning Utilization of National Forest Land (Act No. 246 of 1951) and is listed in Article 8-7, item (ii) (Public Invitation) of that Act;
<sup>machine translation, not official</sup>

**八**  漁港水面施設運営権　漁港及び漁場の整備等に関する法律施行規則（昭和二十六年農林省令第四十七号）第四十二条（漁港水面施設運営権の設定に係る通知）の規定により通知された当該漁港水面施設運営権の漁港及び漁場の整備等に関する法律（昭和二十五年法律第百三十七号）第五十二条第二項第三号（漁港水面施設運営権の設定の時期等）に掲げる存続期間（漁港水面施設運営権について同法第五十七条第三項（漁港水面施設運営権の存続期間）の規定による更新に伴い支出する金額につき次に掲げる規定により新たに取得したものとされる漁港水面施設運営権にあつては、当該更新がされたときに同令第四十七条（漁港水面施設運営権の存続期間の更新に係る通知）の規定により通知された当該漁港水面施設運営権の同条の存続期間）の年数
<sup>art-1/par-2/item-8 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-8</sup>
Fishing port water surface facility operating right: the number of years of the duration of that fishing port water surface facility operating right that was notified pursuant to the provisions of Article 42 (Notice Concerning Establishment of Fishing Port Water Surface Facility Operating Rights) of the Regulation for Enforcement of the Act on Development, etc. of Fishing Ports and Grounds (Order of the Ministry of Agriculture and Forestry No. 47 of 1951) and is listed in Article 52, paragraph (2), item (iii) (Timing, etc. of Establishment of Fishing Port Water Surface Facility Operating Rights) of the Act on Development, etc. of Fishing Ports and Grounds (Act No. 137 of 1950) (for a fishing port water surface facility operating right deemed to be newly acquired under the provisions listed below with respect to an amount paid in connection with a renewal under Article 57, paragraph (3) (Duration of Fishing Port Water Surface Facility Operating Rights) of that Act, the duration, under Article 47 (Notice Concerning Renewal of the Duration of Fishing Port Water Surface Facility Operating Rights) of that Regulation, of that fishing port water surface facility operating right as notified pursuant to the provisions of that Article when that renewal was made).
<sup>machine translation, not official</sup>

  **イ**  所得税法施行令第百二十七条第四項（資本的支出の取得価額の特例）の規定により読み替えられた同条第一項の規定
  <sup>art-1/par-2/item-8/sub-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-8/sub-1</sup>
  The provisions of Article 127, paragraph (1) of the Order for Enforcement of the Income Tax Act as read with replaced terms pursuant to the provisions of paragraph (4) of that Article (Special Provisions on Acquisition Cost of Capital Expenditures);
  <sup>machine translation, not official</sup>

  **ロ**  法人税法施行令第五十五条第四項（資本的支出の取得価額の特例）の規定により読み替えられた同条第一項の規定
  <sup>art-1/par-2/item-8/sub-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-8/sub-2</sup>
  The provisions of Article 55, paragraph (1) of the Order for the Enforcement of the Corporation Tax Act as read with replaced terms pursuant to the provisions of paragraph (4) of that Article (Special Provisions on Acquisition Cost of Capital Expenditures).
  <sup>machine translation, not official</sup>

**第三項**  前項第六号から第八号までに定める年数は、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-1/par-3 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-3</sup>
The number of years specified in items (vi) through (viii) of the preceding paragraph is 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>

**第四項**  第二項第一号又は第三号から第五号までの認定を受けようとする個人又は法人（人格のない社団等（法人税法第二条第八号に規定する人格のない社団等をいう。第一号において同じ。）を含む。以下同じ。）は、次に掲げる事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。
<sup>art-1/par-4 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-4</sup>
An individual or corporation (including an association or foundation without juridical personality (meaning an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies in item (i)); the same applies hereinafter) that seeks the certification under paragraph (2), item (i) or items (iii) through (v) must submit a written application stating the following matters to the competent district director with jurisdiction over the place for tax payment.
<sup>machine translation, not official</sup>

**一**  申請をする者の氏名又は名称及び代表者（人格のない社団等で代表者の定めがなく、管理人の定めがあるものについては、管理人。以下この号において同じ。）の氏名（法人税法第二条第四号に規定する外国法人（人格のない社団等で同条第二号に規定する国外に本店又は主たる事務所を有するものを含む。）にあつては、代表者及び同法第百四十一条各号（課税標準）に定める国内源泉所得に係る事業又は資産の経営又は管理の責任者の氏名）並びに納税地並びに法人にあつては、法人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第十六項（定義）に規定する法人番号をいう。）
<sup>art-1/par-4/item-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-4/item-1</sup>
The name of the applicant, the name of the representative (for an association or foundation without juridical personality that has no designated representative but has a designated administrator, the administrator; the same applies hereinafter in this item) (for a foreign corporation prescribed in Article 2, item (iv) of the Corporation Tax Act (including an association or foundation without juridical personality that has its head office or principal office outside Japan as prescribed in item (ii) of that Article), the names of the representative and of the person responsible for the operation or management of the business or assets pertaining to the domestic source income prescribed in the items of Article 141 (Tax Base) of that Act), and the place for tax payment, and, in the case of a corporation, the corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013));
<sup>machine translation, not official</sup>

**二**  申請に係る採掘権等（第二項第一号又は第三号から第五号までに掲げる資産をいう。以下この条及び第三条第一項（中古資産の耐用年数等）において同じ。）に係る鉱区その他これに準ずる区域又は貯留区域（次号において「鉱区等」という。）の所在地
<sup>art-1/par-4/item-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-4/item-2</sup>
The location of the mining area or any other area equivalent thereto, or of the storage area (referred to as the "mining area, etc." in the following item), pertaining to the extraction right, etc. (meaning the assets listed in paragraph (2), item (i) or items (iii) through (v); the same applies hereinafter in this Article and in Article 3, paragraph (1) (Useful Life, etc. of Used Assets)) for which the application is made;
<sup>machine translation, not official</sup>

**三**  申請に係る採掘権等の鉱区等の採掘予定数量、最近における年間採掘数量、当該鉱区等に属する設備の採掘能力及び当該鉱区等において採掘に従事する人員の数（当該採掘権等が第二項第五号に掲げる資産である場合には、当該資産の貯留区域の注入予定数量、最近における年間注入数量及び当該貯留区域に属する設備の注入能力）
<sup>art-1/par-4/item-3 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-4/item-3</sup>
The planned extraction quantity, the most recent annual extraction quantity, the extraction capacity of the equipment belonging to the mining area, etc., and the number of personnel engaged in extraction in the mining area, etc., of the extraction right, etc. for which the application is made (where that extraction right, etc. is an asset listed in paragraph (2), item (v), the planned injection quantity, the most recent annual injection quantity and the injection capacity of the equipment belonging to the storage area of that asset);
<sup>machine translation, not official</sup>

**四**  認定を受けようとする年数
<sup>art-1/par-4/item-4 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-4/item-4</sup>
The number of years for which the certification is sought;
<sup>machine translation, not official</sup>

**五**  その他参考となるべき事項
<sup>art-1/par-4/item-5 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-4/item-5</sup>
Any other matters for reference.
<sup>machine translation, not official</sup>

**第五項**  税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、その申請に係る年数を認定するものとする。
<sup>art-1/par-5 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-5</sup>
Where the written application under the preceding paragraph has been submitted, the district director is to examine it without delay and certify the number of years pertaining to the application.
<sup>machine translation, not official</sup>

**第六項**  税務署長は、第二項第一号又は第三号から第五号までの認定をした後、その認定に係る年数により、その認定に係る採掘権等の所得税法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）の規定による償却費の額（第八項において「償却費の額」という。）又は法人税法第三十一条第一項（減価償却資産の償却費の計算及びその償却の方法）の規定による償却費として損金の額に算入する金額の限度額（第八項において「償却限度額」という。）の計算をすることを不適当とする特別の事由が生じたと認める場合には、その年数を変更することができる。
<sup>art-1/par-6 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-6</sup>
If, after having granted the certification under paragraph (2), item (i) or items (iii) through (v), the district director finds that a special circumstance has arisen that makes it inappropriate to calculate, on the basis of the number of years pertaining to that certification, the amount of depreciation allowance under Article 49, paragraph (1) of the Income Tax Act (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) (referred to as the "amount of depreciation allowance" in paragraph (8)) or the limit on the amount to be included in deductible expenses as depreciation under Article 31, paragraph (1) of the Corporation Tax Act (Calculation of Depreciation Allowance of Depreciable Assets and Depreciation Method) (referred to as the "depreciation limit" in paragraph (8)) for the extraction right, etc. pertaining to that certification, the district director may change that number of years.
<sup>machine translation, not official</sup>

**第七項**  税務署長は、前二項の処分をするときは、その認定に係る個人又は法人に対し、書面によりその旨を通知する。
<sup>art-1/par-7 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-7</sup>
When taking the dispositions under the preceding two paragraphs, the district director notifies the individual or corporation pertaining to the certification to that effect in writing.
<sup>machine translation, not official</sup>

**第八項**  第六項の処分があつた場合には、その処分のあつた日の属する年分以後の各年分の所得税法第二編第二章第二節第一款（所得の種類及び各種所得の金額）に規定する不動産所得の金額、事業所得の金額若しくは雑所得の金額又は同日の属する事業年度以後の各事業年度の所得の金額を計算する場合のその処分に係る採掘権等の償却費の額又は償却限度額の計算についてその処分の効果が生ずるものとする。
<sup>art-1/par-8 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-8</sup>
Where a disposition under paragraph (6) has been made, the effect of that disposition is to arise with respect to the calculation of the amount of depreciation allowance or the depreciation limit for the extraction right, etc. pertaining to that disposition when calculating, for each year on or after the year that includes the date of that disposition, the amount of real estate income, the amount of business income or the amount of miscellaneous income prescribed in Part II, Chapter II, Section 2, Subsection 1 (Types of Income and Amount of Each Type of Income) of the Income Tax Act, or the amount of income for each business year on or after the business year that includes that date.
<sup>machine translation, not official</sup>

---

## Cites
- art-1/par-1: 所得税法（昭和四十年法律第三十三号）第二条第一項第十九号 → 所得税法 第二条第一項第十九号 (Article 2, paragraph (1), item (xix)), art-2/par-1/item-19 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-19 (e-Gov law ID 340AC0000000033)
- art-1/par-1: 法人税法（昭和四十年法律第三十四号）第二条第二十三号 → 法人税法 第二条第一項第二十三号 (Article 2, paragraph (1), item (xxiii)), art-2/par-1/item-23 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-23 (e-Gov law ID 340AC0000000034)
- art-1/par-1: 二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）第二条第八項 → e-Gov law 506AC0000000038, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-1/par-1: 次項第三号 → 減価償却資産の耐用年数等に関する省令 第一条第二項第三号 (Article 1, paragraph (2), item (iii)), art-1/par-2/item-3 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-3
- art-1/par-1: 第三号 → 減価償却資産の耐用年数等に関する省令 第一条第一項第三号 (Article 1, paragraph (1), item (iii)), art-1/par-1/item-3 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-1/item-3
- art-1/par-1: 次項 → 減価償却資産の耐用年数等に関する省令 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2
- art-1/par-1/item-1: 所得税法施行令（昭和四十年政令第九十六号）第六条第一号 → 所得税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-1 (e-Gov law ID 340CO0000000096)
- art-1/par-1/item-1: 第二号 → 所得税法施行令 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-2 (e-Gov law ID 340CO0000000096)
- art-1/par-1/item-1: 第四号から第七号まで → 所得税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-4 (e-Gov law ID 340CO0000000096)
- art-1/par-1/item-1: 第四号から第七号まで → 所得税法施行令 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-5 (e-Gov law ID 340CO0000000096)
- art-1/par-1/item-1: 第四号から第七号まで → 所得税法施行令 第六条第一項第六号 (Article 6, paragraph (1), item (vi)), art-6/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-6 (e-Gov law ID 340CO0000000096)
- art-1/par-1/item-1: 第四号から第七号まで → 所得税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-7 (e-Gov law ID 340CO0000000096)
- art-1/par-1/item-1: 又は法人税法施行令（昭和四十年政令第九十七号）第十三条第一号 → e-Gov law 340CO0000000097, 第十三条第一項第一号 (Article 13, paragraph (1), item (i)), art-13/par-1/item-1 — not held in this collection
- art-1/par-1/item-1: 第二号 → e-Gov law 340CO0000000097, 第十三条第一項第二号 (Article 13, paragraph (1), item (ii)), art-13/par-1/item-2 — not held in this collection
- art-1/par-1/item-1: 第四号から第七号まで → e-Gov law 340CO0000000097, 第十三条第一項第四号 (Article 13, paragraph (1), item (iv)), art-13/par-1/item-4 — not held in this collection
- art-1/par-1/item-1: 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-1/par-1/item-2: 所得税法施行令第六条第三号 → 所得税法施行令 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-3 (e-Gov law ID 340CO0000000096)
- art-1/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-1/par-1/item-3: 所得税法施行令第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-8 (e-Gov law ID 340CO0000000096)
- art-1/par-1/item-3: 別表第三 → 減価償却資産の耐用年数等に関する省令 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/appdx-3
- art-1/par-1/item-4: 所得税法施行令第六条第九号 → 所得税法施行令 第六条第一項第九号 (Article 6, paragraph (1), item (ix)), art-6/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-9 (e-Gov law ID 340CO0000000096)
- art-1/par-1/item-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-1/par-2/item-3: 第一号 → 減価償却資産の耐用年数等に関する省令 第一条第二項第一号 (Article 1, paragraph (2), item (i)), art-1/par-2/item-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-1
- art-1/par-2/item-4: 第一号 → 減価償却資産の耐用年数等に関する省令 第一条第二項第一号 (Article 1, paragraph (2), item (i)), art-1/par-2/item-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-1
- art-1/par-2/item-5: 第二号 → 減価償却資産の耐用年数等に関する省令 第一条第二項第二号 (Article 1, paragraph (2), item (ii)), art-1/par-2/item-2 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-2
- art-1/par-2/item-6: 民間資金等の活用による公共施設等の整備等の促進に関する法律（平成十一年法律第百十七号）第十九条第三項 → e-Gov law 411AC1000000117, 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — not held in this collection
- art-1/par-2/item-6: 同法第十七条第三号 → e-Gov law 411AC1000000117, 第十七条第一項第三号 (Article 17, paragraph (1), item (iii)), art-17/par-1/item-3 — not held in this collection
- art-1/par-2/item-7: 国有林野の管理経営に関する法律（昭和二十六年法律第二百四十六号）第八条の十二第一項 → e-Gov law 326AC0100000246, 第八条の十二第一項 (Article 8-12, paragraph (1)), art-8-12/par-1 — not held in this collection
- art-1/par-2/item-7: 同法第八条の七第二号 → e-Gov law 326AC0100000246, 第八条の七第一項第二号 (Article 8-7, paragraph (1), item (ii)), art-8-7/par-1/item-2 — not held in this collection
- art-1/par-2/item-8: 漁港及び漁場の整備等に関する法律（昭和二十五年法律第百三十七号）第五十二条第二項第三号 → e-Gov law 325AC1000000137, 第五十二条第二項第三号 (Article 52, paragraph (2), item (iii)), art-52/par-2/item-3 — not held in this collection
- art-1/par-2/item-8: 同法第五十七条第三項 → e-Gov law 325AC1000000137, 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — not held in this collection
- art-1/par-2/item-8/sub-1: 所得税法施行令第百二十七条第四項 → 所得税法施行令 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-127/par-4 (e-Gov law ID 340CO0000000096)
- art-1/par-2/item-8/sub-1: 同条第一項 → 所得税法施行令 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-127/par-1 (e-Gov law ID 340CO0000000096)
- art-1/par-3: 前項第六号から第八号まで → 減価償却資産の耐用年数等に関する省令 第一条第二項第六号 (Article 1, paragraph (2), item (vi)), art-1/par-2/item-6 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-6
- art-1/par-3: 前項第六号から第八号まで → 減価償却資産の耐用年数等に関する省令 第一条第二項第七号 (Article 1, paragraph (2), item (vii)), art-1/par-2/item-7 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-7
- art-1/par-3: 前項第六号から第八号まで → 減価償却資産の耐用年数等に関する省令 第一条第二項第八号 (Article 1, paragraph (2), item (viii)), art-1/par-2/item-8 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-8
- art-1/par-4: 第二項第一号 → 減価償却資産の耐用年数等に関する省令 第一条第二項第一号 (Article 1, paragraph (2), item (i)), art-1/par-2/item-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-1
- art-1/par-4: 第三号から第五号まで → 減価償却資産の耐用年数等に関する省令 第一条第二項第三号 (Article 1, paragraph (2), item (iii)), art-1/par-2/item-3 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-3
- art-1/par-4: 第三号から第五号まで → 減価償却資産の耐用年数等に関する省令 第一条第二項第四号 (Article 1, paragraph (2), item (iv)), art-1/par-2/item-4 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-4
- art-1/par-4: 第三号から第五号まで → 減価償却資産の耐用年数等に関する省令 第一条第二項第五号 (Article 1, paragraph (2), item (v)), art-1/par-2/item-5 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-5
- art-1/par-4: 法人税法第二条第八号 → 法人税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-8 (e-Gov law ID 340AC0000000034)
- art-1/par-4: 第一号 → 減価償却資産の耐用年数等に関する省令 第一条第四項第一号 (Article 1, paragraph (4), item (i)), art-1/par-4/item-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-4/item-1
- art-1/par-4/item-1: この号 → 減価償却資産の耐用年数等に関する省令 第一条第四項第一号 (Article 1, paragraph (4), item (i)), art-1/par-4/item-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-4/item-1
- art-1/par-4/item-1: 法人税法第二条第四号 → 法人税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-4 (e-Gov law ID 340AC0000000034)
- art-1/par-4/item-1: 同条第二号 → 法人税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-2 (e-Gov law ID 340AC0000000034)
- art-1/par-4/item-1: 同法第百四十一条 → 法人税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/corporation-tax-act/art-141 (e-Gov law ID 340AC0000000034)
- art-1/par-4/item-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第十六項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/en/my-number-act/art-2/par-16 (e-Gov law ID 425AC0000000027)
- art-1/par-4/item-2: 第二項第一号 → 減価償却資産の耐用年数等に関する省令 第一条第二項第一号 (Article 1, paragraph (2), item (i)), art-1/par-2/item-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-1
- art-1/par-4/item-2: 第三号から第五号まで → 減価償却資産の耐用年数等に関する省令 第一条第二項第三号 (Article 1, paragraph (2), item (iii)), art-1/par-2/item-3 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-3
- art-1/par-4/item-2: 第三号から第五号まで → 減価償却資産の耐用年数等に関する省令 第一条第二項第四号 (Article 1, paragraph (2), item (iv)), art-1/par-2/item-4 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-4
- art-1/par-4/item-2: 第三号から第五号まで → 減価償却資産の耐用年数等に関する省令 第一条第二項第五号 (Article 1, paragraph (2), item (v)), art-1/par-2/item-5 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-5
- art-1/par-4/item-2: この条 → 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-1/par-4/item-2: 第三条第一項 → 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-1/par-4/item-2: 次号 → 減価償却資産の耐用年数等に関する省令 第一条第四項第三号 (Article 1, paragraph (4), item (iii)), art-1/par-4/item-3 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-4/item-3
- art-1/par-4/item-3: 第二項第五号 → 減価償却資産の耐用年数等に関する省令 第一条第二項第五号 (Article 1, paragraph (2), item (v)), art-1/par-2/item-5 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-5
- art-1/par-5: 前項 → 減価償却資産の耐用年数等に関する省令 第一条第四項 (Article 1, paragraph (4)), art-1/par-4 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-4
- art-1/par-6: 第二項第一号 → 減価償却資産の耐用年数等に関する省令 第一条第二項第一号 (Article 1, paragraph (2), item (i)), art-1/par-2/item-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-1
- art-1/par-6: 第三号から第五号まで → 減価償却資産の耐用年数等に関する省令 第一条第二項第三号 (Article 1, paragraph (2), item (iii)), art-1/par-2/item-3 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-3
- art-1/par-6: 第三号から第五号まで → 減価償却資産の耐用年数等に関する省令 第一条第二項第四号 (Article 1, paragraph (2), item (iv)), art-1/par-2/item-4 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-4
- art-1/par-6: 第三号から第五号まで → 減価償却資産の耐用年数等に関する省令 第一条第二項第五号 (Article 1, paragraph (2), item (v)), art-1/par-2/item-5 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-5
- art-1/par-6: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033)
- art-1/par-6: 第八項 → 減価償却資産の耐用年数等に関する省令 第一条第八項 (Article 1, paragraph (8)), art-1/par-8 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-8
- art-1/par-6: 法人税法第三十一条第一項 → 法人税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/corporation-tax-act/art-31/par-1 (e-Gov law ID 340AC0000000034)
- art-1/par-7: 前二項 → 減価償却資産の耐用年数等に関する省令 第一条第五項 (Article 1, paragraph (5)), art-1/par-5 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-5
- art-1/par-7: 前二項 → 減価償却資産の耐用年数等に関する省令 第一条第六項 (Article 1, paragraph (6)), art-1/par-6 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-6
- art-1/par-8: 第六項 → 減価償却資産の耐用年数等に関する省令 第一条第六項 (Article 1, paragraph (6)), art-1/par-6 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-6

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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-20261106T194841-001, 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-20261106T194841-001, translated 2026-11-07
- 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