# 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-4109-50. 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-4109-50` - 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-4109-50 - 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 平成一〇年三月三一日大蔵省令第五〇号 suppl-4109-50 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4109-50 **第一項** この省令は、平成十年四月一日から施行する。 suppl-4109-50/par-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4109-50/par-1 This Ministerial Order comes into effect as of April 1, 1998. machine translation, not official **第二項** 別段の定めがあるものを除き、改正後の減価償却資産の耐用年数等に関する省令（以下「新規則」という。）の規定は、個人の平成十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。）の平成十年四月一日以後に開始する事業年度分の法人税について適用し、個人の平成九年分以前の所得税及び法人の同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-4109-50/par-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4109-50/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 Rules") apply to income tax of individuals for 1998 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 April 1, 1998, and for income tax of individuals for 1997 and earlier and corporation tax of corporations for business years that commenced before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新規則別表第三の規定は、法人にあっては、平成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、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。 suppl-4109-50/par-3 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4109-50/par-3 The provisions of Appended Table 3 of the New Rules apply, for corporations, to corporation tax for business years ending on or after April 1, 1998, and for corporation tax for business years that ended before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4109-50/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-4109-50/par-3: 新規則別表第三 → 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 --- ## 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