# 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 — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-3409-15`
- 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/suppl-3409-15
- 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.

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## 附　則
<sup>suppl-3409-15 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-3409-15</sup>

**第一項**  この省令は、昭和四十年四月一日から施行する。
<sup>suppl-3409-15/par-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-3409-15/par-1</sup>
This Ministerial Order comes into effect as of April 1, 1965.
<sup>machine translation, not official</sup>

**第二項**  この省令は、個人の昭和四十年分以後の所得税及び法人の昭和四十年四月一日以後に終了する事業年度分の法人税について適用し、昭和三十九年分以前の所得税及び法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
<sup>suppl-3409-15/par-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-3409-15/par-2</sup>
This Ministerial Order applies to income tax of individuals for 1965 and thereafter and corporation tax of corporations for business years ending on or after April 1, 1965, and for income tax of individuals for 1964 and earlier and corporation tax of corporations for business years that ended before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  固定資産の耐用年数等に関する省令の一部を改正する省令（昭和二十七年大蔵省令第二十三号）附則第三項（住宅用建物の耐用年数の特例）に規定する住宅用の建物の耐用年数及び同令附則第四項（鉱山労務者用住宅の耐用年数の特例）に規定する鉱山労務者の居住の用に供される建物の耐用年数については、同令附則第三項及び第四項の規定は、なおその効力を有する。
<sup>suppl-3409-15/par-3 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-3409-15/par-3</sup>
With respect to the useful life of buildings for residential use prescribed in paragraph (3) of the Supplementary Provisions (Special Provisions on the Useful Life of Buildings for Residential Use) of the Ministerial Order Partially Amending the Ministerial Order on the Useful Life, etc. of Fixed Assets (Ministry of Finance Order No. 23 of 1952) and the useful life of buildings used as residences by mine workers prescribed in paragraph (4) of the Supplementary Provisions (Special Provisions on the Useful Life of Housing for Mine Workers) of that Order, the provisions of paragraphs (3) and (4) of the Supplementary Provisions of that Order remain in force.
<sup>machine translation, not official</sup>

**第四項**  固定資産の耐用年数等に関する省令の一部を改正する省令（昭和三十六年大蔵省令第二十一号）附則第三項（機械及び装置の耐用年数の特例）の表に掲げる機械及び装置の耐用年数については、同項の規定は、なおその効力を有する。
<sup>suppl-3409-15/par-4 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-3409-15/par-4</sup>
With respect to the useful life of the machinery and equipment listed in the table in paragraph (3) of the Supplementary Provisions (Special Provisions on the Useful Life of Machinery and Equipment) of the Ministerial Order Partially Amending the Ministerial Order on the Useful Life, etc. of Fixed Assets (Ministry of Finance Order No. 21 of 1961), the provisions of that paragraph remain in force.
<sup>machine translation, not official</sup>

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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-20261106T194841-004, 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