# 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-4269-55. 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-4269-55` - 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-4269-55 - 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 平成二六年七月九日財務省令第五五号 suppl-4269-55 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4269-55 **第一項** この省令は、行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）附則第一条第四号に掲げる規定の施行の日から施行する。 suppl-4269-55/par-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4269-55/par-1 This Ministerial Order comes into effect as of the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013). machine translation, not official **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一条第四項（一般の減価償却資産の耐用年数）の規定は、この省令の施行の日以後に同項の規定により提出する申請書について適用し、同日前に改正前の減価償却資産の耐用年数等に関する省令第一条第四項（一般の減価償却資産の耐用年数）の規定により提出した申請書については、なお従前の例による。 suppl-4269-55/par-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-4269-55/par-2 The provisions of Article 1, paragraph (4) (Useful Life of General Depreciable Assets) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended apply to a written application submitted pursuant to the provisions of that paragraph on or after the effective date of this Ministerial Order, and for a written application submitted before that date pursuant to the provisions of Article 1, paragraph (4) (Useful Life of General Depreciable Assets) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets before amendment, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4269-55/par-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）附則第一条第四号 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4251-27/art-1/par-1/item-4 — https://japanlaw.org/en/my-number-act/suppl-4251-27/art-1/par-1/item-4 (e-Gov law ID 425AC0000000027) - suppl-4269-55/par-2: 減価償却資産の耐用年数等に関する省令第一条第四項 → 減価償却資産の耐用年数等に関する省令 第一条第四項 (Article 1, paragraph (4)), art-1/par-4 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-4 --- ## 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-20261106T194841-007, 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