# 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 — 別表第三 (Appended Table 3) This is the Markdown twin of https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-3. 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: 別表第三 (Appended Table 3)（無形減価償却資産の耐用年数表） — address `appdx-3` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-3 - 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. --- ## 別表第三（無形減価償却資産の耐用年数表） appdx-3 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-3 種類 細目 耐用年数 年 漁業権 一〇 ダム使用権 五五 水利権 二〇 特許権 八 実用新案権 五 意匠権 七 商標権 一〇 ソフトウエア 複写して販売するための原本 三 その他のもの 五 育成者権 種苗法（平成十年法律第八十三号）第四条第二項に規定する品種 一〇 その他 八 営業権 五 専用側線利用権 三〇 鉄道軌道連絡通行施設利用権 三〇 電気ガス供給施設利用権 一五 水道施設利用権 一五 工業用水道施設利用権 一五 電気通信施設利用権 二〇 Type Details Useful life years Fishing rights 10 Dam usage rights 55 Water rights 20 Patent rights 8 Utility model rights 5 Design rights 7 Trademark rights 10 Software Master copies for duplication and sale 3 Others 5 Breeder's rights Varieties prescribed in Article 4, paragraph (2) of the Plant Variety Protection and Seed Act (Act No. 83 of 1998) 10 Others 8 Goodwill 5 Private siding usage rights 30 Railway and tramway connecting passageway facility usage rights 30 Electricity and gas supply facility usage rights 15 Water supply facility usage rights 15 Industrial water supply facility usage rights 15 Telecommunications facility usage rights 20 machine translation, not official --- ## Cites - appdx-3: 種苗法（平成十年法律第八十三号）第四条第二項 → e-Gov law 410AC0000000083, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection ## Cited by 3 provisions cite this one. No official source publishes this direction. - 減価償却資産の耐用年数等に関する省令 第一条第一項第三号（一般の減価償却資産の耐用年数） — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-1/par-1/item-3 - 減価償却資産の耐用年数等に関する省令 附則第三項 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4109-50/par-3 - 減価償却資産の耐用年数等に関する省令 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） — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-11 --- ## 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-20261106T194841-010, 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