# 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 — 附則別表一 (Supplementary Provisions, Appended Table 1) This is the Markdown twin of https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-3449-27/appdx-1. 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: 附則別表一 (Supplementary Provisions, Appended Table 1)（昭和四十四年三月三十一日以前に取得した汚水処理用減価償却資産の耐用年数表） — address `suppl-3449-27/appdx-1` - 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-3449-27/appdx-1 - 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. --- ## 附則別表一（昭和四十四年三月三十一日以前に取得した汚水処理用減価償却資産の耐用年数表） suppl-3449-27/appdx-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-3449-27/appdx-1 種類 細目 耐用年数 鉄骨鉄筋コンクリート造、鉄筋コンクリート造又は石造の構築物 槽、塔、水路及び貯水池 二〇年 その他 三〇 れんが造の構築物 槽、塔、水路及び貯水池 一五 その他 二〇 コンクリート造、金属造又は土造の構築物 槽、塔、水路及び貯水池 一〇 その他 一五 木造又は合成樹脂造の構築物 槽、塔、水路及び貯水池 七 その他 九 機械及び装置 七 Type Details Useful life Structures of steel-framed reinforced concrete, reinforced concrete or stone construction Tanks, towers, waterways and reservoirs 20 years Others 30 Structures of brick construction Tanks, towers, waterways and reservoirs 15 Others 20 Structures of concrete, metal or earthen construction Tanks, towers, waterways and reservoirs 10 Others 15 Structures of wooden or synthetic resin construction Tanks, towers, waterways and reservoirs 7 Others 9 Machinery and equipment 7 machine translation, not official --- ## 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