# 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

This is the Markdown twin of https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance. 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.

- 昭和四十年大蔵省令第十五号 · MinisterialOrdinance
- English title "Ministerial Order on the Useful Life, etc. of Depreciable Assets": claude-opus-5-5
- Text in force since: 2026-05-22
- URL: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance
- e-Gov law ID: 340M50000040015 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- 6 articles in the main text, 3 articles in the 附則 (supplementary provisions).

This law's whole text runs past 200 KB as Markdown, so its twin here is its table of
contents. Each page of the law below has a twin of its own, at that page's path under /md,
with the same rules: the Japanese and the English of every provision, the source of each
English line, and every provision's address and URL. Only the Japanese as published by the
government has legal effect.

One provision as Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/art-1

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## 本則 (the main text)

- 制定文（一） — Enacting Statement 1 — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/enact-1 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance#enact-1
- 第一条 · 30 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/from-art-1 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/from-art-1
- 第二条から第六条まで · 31 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/from-art-2 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/from-art-2

## 附則・別表・様式 (supplementary provisions, appended tables and forms)

- 附　則 · 5 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3409-15 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3409-15
- 附　則 昭和四一年六月一三日大蔵省令第三七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3419-37 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3419-37
- 附　則 昭和四三年四月二〇日大蔵省令第二〇号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3439-20 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3439-20
- 附　則 昭和四四年四月八日大蔵省令第二七号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3449-27 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3449-27
- 附　則 昭和四五年四月三〇日大蔵省令第三三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3459-33 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3459-33
- 附　則 昭和四六年四月一二日大蔵省令第二三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3469-23 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3469-23
- 附　則 昭和四七年六月六日大蔵省令第五二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3479-52 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3479-52
- 附　則 昭和四七年八月二六日大蔵省令第六九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3479-69 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3479-69
- 附　則 昭和四八年五月二九日大蔵省令第三二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3489-32 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3489-32
- 附　則 昭和四九年四月一八日大蔵省令第三五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3499-35 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3499-35
- 附　則 昭和五〇年三月三一日大蔵省令第一二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3509-12 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3509-12
- 附　則 昭和五二年三月三一日大蔵省令第九号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3529-9 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3529-9
- 附　則 昭和五三年五月二四日大蔵省令第三七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3539-37 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3539-37
- 附　則 昭和五四年三月三一日大蔵省令第一六号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3549-16 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3549-16
- 附　則 昭和五六年三月三一日大蔵省令第一四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3569-14 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3569-14
- 附　則 昭和五八年三月三一日大蔵省令第一九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3589-19 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3589-19
- 附　則 昭和六〇年三月三〇日大蔵省令第一五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3609-15 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3609-15
- 附　則 昭和六二年九月二九日大蔵省令第五〇号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3629-50 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3629-50
- 附　則 昭和六三年三月三一日大蔵省令第一六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-3639-16 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3639-16
- 附　則 平成元年三月三一日大蔵省令第四二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4019-42 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4019-42
- 附　則 平成二年三月三一日大蔵省令第一七号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4029-17 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4029-17
- 附　則 平成三年三月三〇日大蔵省令第一八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4039-18 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4039-18
- 附　則 平成五年三月三一日大蔵省令第四八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4059-48 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4059-48
- 附　則 平成六年三月三一日大蔵省令第四二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4069-42 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4069-42
- 附　則 平成七年三月三一日大蔵省令第三四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4079-34 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4079-34
- 附　則 平成一〇年三月三一日大蔵省令第五〇号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4109-50 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4109-50
- 附　則 平成一〇年一二月二四日大蔵省令第一七五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4109-175 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4109-175
- 附　則 平成一二年三月三一日大蔵省令第三五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4129-35 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4129-35
- 附　則 平成一三年三月三〇日財務省令第三四号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4139-34 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4139-34
- 附　則 平成一五年三月三一日財務省令第三八号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4159-38 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4159-38
- 附　則 平成一六年三月三一日財務省令第三三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4169-33 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4169-33
- 附　則 平成一七年五月三一日財務省令第五三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4179-53 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4179-53
- 附　則 平成一九年三月三〇日財務省令第二一号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4199-21 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4199-21
- 附　則 平成二〇年四月三〇日財務省令第三二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4209-32 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4209-32
- 附　則 平成二二年三月三一日財務省令第二〇号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4229-20 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4229-20
- 附　則 平成二三年一一月二八日財務省令第八一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4239-81 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4239-81
- 附　則 平成二四年一月二五日財務省令第一〇号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10
- 附　則 平成二五年三月三〇日財務省令第二四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4259-24 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4259-24
- 附　則 平成二五年九月四日財務省令第五二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4259-52 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4259-52
- 附　則 平成二六年七月九日財務省令第五五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4269-55 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4269-55
- 附　則 平成二七年三月三一日財務省令第三八号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4279-38 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4279-38
- 附　則 平成二八年三月三一日財務省令第二七号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4289-27 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4289-27
- 附　則 平成二九年三月三一日財務省令第二九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4299-29 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4299-29
- 附　則 平成三〇年三月三一日財務省令第三一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-4309-31 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4309-31
- 附　則 令和二年三月三一日財務省令第二六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-5029-26 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-5029-26
- 附　則 令和二年六月三〇日財務省令第五六号 · 8 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-5029-56 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-5029-56
- 附　則 令和三年九月一七日財務省令第六六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-5039-66 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-5039-66
- 附　則 令和六年三月三〇日財務省令第三〇号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-5069-30 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-5069-30
- 附　則 令和六年一一月一五日財務省令第六三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-5069-63 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-5069-63
- 附　則 令和七年三月三一日財務省令第三四号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-5079-34 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-5079-34
- 附　則 令和八年三月三一日財務省令第二九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/suppl-5089-29 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-5089-29
- 別表第一（機械及び装置以外の有形減価償却資産の耐用年数表） · 1 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/appdx-1 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-1
- 別表第二（機械及び装置の耐用年数表） · 1 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/appdx-2 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-2
- 別表第三（無形減価償却資産の耐用年数表） · 1 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/appdx-3 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-3
- 別表第四（生物の耐用年数表） · 1 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/appdx-4 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-4
- 別表第五（公害防止用減価償却資産の耐用年数表） · 1 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/appdx-5 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-5
- 別表第六（開発研究用減価償却資産の耐用年数表） · 1 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/appdx-6 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-6
- 別表第七（平成十九年三月三十一日以前に取得をされた減価償却資産の償却率表） · 1 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/appdx-7 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-7
- 別表第八（平成十九年四月一日以後に取得をされた減価償却資産の定額法の償却率表） · 1 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/appdx-8 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-8
- 別表第九（平成十九年四月一日から平成二十四年三月三十一日までの間に取得をされた減価償却資産の定率法の償却率、改定償却率及び保証率の表） · 1 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/appdx-9 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-9
- 別表第十（平成二十四年四月一日以後に取得をされた減価償却資産の定率法の償却率、改定償却率及び保証率の表） · 1 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/appdx-10 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-10
- 別表第十一（平成十九年三月三十一日以前に取得をされた減価償却資産の残存割合表） · 1 provisions — Markdown: https://japanlaw.org/md/ja/useful-life-of-depreciable-assets-ordinance/appdx-11 · page: https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-11

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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-20261106T194841-001, 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-20261106T194841-009, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch useful-life-of-depreciable-assets-ordinance-20261106T194841-010, 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-20261106T194841-010, 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