# 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-4139-34. 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-4139-34` - 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-4139-34 - 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 平成一三年三月三〇日財務省令第三四号 suppl-4139-34 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4139-34 **第一項** この省令は、平成十三年四月一日から施行する。ただし、第一条の改正規定は、同年三月三十一日から施行する。 suppl-4139-34/par-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4139-34/par-1 This Ministerial Order comes into effect as of April 1, 2001; provided, however, that the provisions amending Article 1 come into effect as of March 31 of that year. 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、個人の平成十三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。）の平成十三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、個人の平成十二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-4139-34/par-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4139-34/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 2001 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, 2001, and for income tax of individuals for 2000 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** 新規則第三条の規定は、法人にあっては、平成十三年四月一日以後に分社型分割（法人税法第二条第十二号の十に規定する分社型分割をいう。）、現物出資又は事後設立（同条第十二号の六に規定する事後設立をいう。以下同じ。）が行われる場合における法人の各事業年度の所得に対する法人税について適用し、同日前に現物出資又は事後設立が行われた場合における法人の各事業年度の所得に対する法人税については、なお従前の例による。 suppl-4139-34/par-3 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4139-34/par-3 The provisions of Article 3 of the New Rules apply, for corporations, to corporation tax on the income of each business year of a corporation in the case where a company split by spin-off (meaning a company split by spin-off prescribed in Article 2, item (xii)-10 of the Corporation Tax Act), a contribution in kind or a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in item (xii)-6 of that Article; the same applies hereinafter) is carried out on or after April 1, 2001, and for corporation tax on the income of each business year of a corporation in the case where a contribution in kind or a post-formation acquisition of assets was carried out before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4139-34/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-4139-34/par-3: 新規則第三条 → 減価償却資産の耐用年数等に関する省令 第三条 (Article 3), art-3 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3 - suppl-4139-34/par-3: 法人税法第二条第十二号の十 → 法人税法 第二条第一項第十二号の十 (Article 2, paragraph (1), item (xii-10)), art-2/par-1/item-12-10 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-10 (e-Gov law ID 340AC0000000034) --- ## 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