# 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-5069-30. 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-5069-30` - 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-5069-30 - 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 令和六年三月三〇日財務省令第三〇号 suppl-5069-30 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-5069-30 **第一項** この省令は、令和六年四月一日から施行する。 suppl-5069-30/par-1 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-5069-30/par-1 This Ministerial Order comes into effect as of April 1, 2024. 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二項第二号の規定は、個人の令和七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後に開始する事業年度の所得に対する法人税について適用し、個人の令和六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-5069-30/par-2 · https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/suppl-5069-30/par-2 The provisions of Article 1, paragraph (2), item (ii) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended apply to income tax of individuals for 2025 and thereafter and corporation tax on income for business years of a corporation (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) commencing on or after the effective date of this Ministerial Order, and for income tax of individuals for 2024 and earlier and corporation tax on income for business years of a corporation that commenced before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5069-30/par-2: 減価償却資産の耐用年数等に関する省令第一条第二項第二号 → 減価償却資産の耐用年数等に関する省令 第一条第二項第二号 (Article 1, paragraph (2), item (ii)), art-1/par-2/item-2 — https://japanlaw.org/en/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-2 - suppl-5069-30/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) --- ## 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-20261106T194841-008, 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