# 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) This is the Markdown twin of https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4029-17. 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 (Supplementary Provisions) — address `suppl-4029-17` - 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-4029-17 - 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 平成二年三月三一日大蔵省令第一七号 suppl-4029-17 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4029-17 **第一項** この省令は、平成二年四月一日から施行する。 suppl-4029-17/par-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4029-17/par-1 This Ministerial Order comes into effect as of April 1, 1990. machine translation, not official **第二項** 別段の定めがあるものを除くほか、改正後の減価償却資産の耐用年数等に関する省令（以下「新令」という。）の規定は、個人の平成二年分以後の所得税及び法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）のこの省令の施行の日（以下「施行日」という。）以後に開始する事業年度分の法人税について適用し、個人の平成元年分（昭和六十四年一月一日から平成元年十二月三十一日までの期間に係る年分をいう。）以前の所得税及び法人の施行日前に開始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。 suppl-4029-17/par-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4029-17/par-2 Except as otherwise provided, the provisions of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended (hereinafter referred to as the "New Order") apply to income tax of individuals for 1990 and thereafter and corporation tax of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years commencing on or after the Effective Date of this Ministerial Order (hereinafter referred to as the "Effective Date"), and for income tax of individuals for 1989 (meaning the year covering the period from January 1, 1989 to December 31, 1989) and earlier and corporation tax of corporations for business years that commenced before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新令別表第一建物の部の規定は、法人にあっては、施行日以後に終了する事業年度分の法人税について適用し、施行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。 suppl-4029-17/par-3 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4029-17/par-3 The provisions of the buildings section of Appended Table 1 of the New Order apply, for corporations, to corporation tax for business years ending on or after the Effective Date, and for corporation tax for business years that ended before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新令別表第一航空機の部の規定は、施行日以後に事業の用に供する同部の規定に掲げる減価償却資産について適用し、施行日前に事業の用に供した当該減価償却資産については、なお従前の例による。 suppl-4029-17/par-4 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4029-17/par-4 The provisions of the aircraft section of Appended Table 1 of the New Order apply to the depreciable assets listed in the provisions of that section that are put to use in business on or after the Effective Date, and for those depreciable assets that were put to use in business before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4029-17/par-2: 法人税法（昭和四十年法律第三十四号）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) - suppl-4029-17/par-3: 新令別表第一 → 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 - suppl-4029-17/par-4: 新令別表第一 → 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 --- ## 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-20261106T194841-005, 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