# 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-4229-20`
- 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-4229-20
- 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 平成二二年三月三一日財務省令第二〇号
<sup>suppl-4229-20 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4229-20</sup>

**第一項**  この省令は、平成二十二年十月一日から施行する。
<sup>suppl-4229-20/par-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4229-20/par-1</sup>
This Ministerial Order comes into effect as of October 1, 2010.
<sup>machine translation, not official</sup>

**第二項**  改正後の減価償却資産の耐用年数等に関する省令第三条第一項及び第二項（中古資産の耐用年数等）の規定は、この省令の施行の日以後に行われる所得税法等の一部を改正する法律（平成二十二年法律第六号。以下「改正法」という。）第二条の規定による改正後の法人税法（昭和四十年法律第三十四号）第二条第十二号の十二又は第十二号の十五（定義）に規定する適格分割型分割又は適格現物分配について適用し、同日前に行われた改正法第二条の規定による改正前の法人税法第二条第十二号の十二又は第十二号の十五（定義）に規定する適格分割型分割又は適格事後設立については、なお従前の例による。
<sup>suppl-4229-20/par-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4229-20/par-2</sup>
The provisions of Article 3, paragraphs (1) and (2) (Useful Life, etc. of Used Assets) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended apply to a qualified company split by split-off or a qualified in-kind distribution carried out on or after the effective date of this Ministerial Order that is prescribed in Article 2, item (xii)-12 or (xii)-15 (Definitions) of the Corporation Tax Act (Act No. 34 of 1965) as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010; hereinafter referred to as the "Amending Act"), and for a qualified company split by split-off or a qualified post-formation acquisition of assets prescribed in Article 2, item (xii)-12 or (xii)-15 (Definitions) of the Corporation Tax Act before amendment by Article 2 of the Amending Act that was carried out before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4229-20/par-2: 減価償却資産の耐用年数等に関する省令第三条第一項 → 減価償却資産の耐用年数等に関する省令 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-1
- suppl-4229-20/par-2: 第二項 → 減価償却資産の耐用年数等に関する省令 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-3/par-2
- suppl-4229-20/par-2: 法人税法（昭和四十年法律第三十四号）第二条第十二号の十二 → 法人税法 第二条第一項第十二号の十二 (Article 2, paragraph (1), item (xii-12)), art-2/par-1/item-12-12 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-12 (e-Gov law ID 340AC0000000034)
- suppl-4229-20/par-2: 第十二号の十五 → 法人税法 第二条第一項第十二号の十五 (Article 2, paragraph (1), item (xii-15)), art-2/par-1/item-12-15 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-15 (e-Gov law ID 340AC0000000034)

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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-20261106T194841-006, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch useful-life-of-depreciable-assets-ordinance-20261106T194841-006, 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