# 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 — 別表第四 (Appended Table 4)
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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: 別表第四 (Appended Table 4)（生物の耐用年数表） — address `appdx-4`
- 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-4
- 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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## 別表第四（生物の耐用年数表）
appdx-4 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-4
種類 細目 耐用年数
年
牛 繁殖用（家畜改良増殖法（昭和二十五年法律第二百九号）に基づく種付証明書、授精証明書、体内受精卵移植証明書又は体外受精卵移植証明書のあるものに限る。）
役肉用牛 六
乳用牛 四
種付用（家畜改良増殖法に基づく種畜証明書の交付を受けた種おす牛に限る。） 四
その他用 六
馬 繁殖用（家畜改良増殖法に基づく種付証明書又は授精証明書のあるものに限る。） 六
種付用（家畜改良増殖法に基づく種畜証明書の交付を受けた種おす馬に限る。） 六
競走用 四
その他用 八
豚 三
綿羊及びやぎ 種付用 四
その他用 六
かんきつ樹 温州みかん 二八
その他 三〇
りんご樹 わい化りんご 二〇
その他 二九
ぶどう樹 温室ぶどう 一二
その他 一五
なし樹 二六
桃樹 一五
桜桃樹 二一
びわ樹 三〇
くり樹 二五
梅樹 二五
かき樹 三六
あんず樹 二五
すもも樹 一六
いちじく樹 一一
キウイフルーツ樹 二二
ブルーベリー樹 二五
パイナップル 三
茶樹 三四
オリーブ樹 二五
つばき樹 二五
桑樹 立て通し 一八
根刈り、中刈り、高刈り 九
こりやなぎ 一〇
みつまた 五
こうぞ 九
もう宗竹 二〇
アスパラガス 一一
ラミー 八
まおらん 一〇
ホップ 九
Type Details Useful life
years
Cattle For breeding (limited to those with a mating certificate, insemination certificate, in vivo fertilized egg transfer certificate or in vitro fertilized egg transfer certificate under the Act on Improvement and Increased Production of Livestock (Act No. 209 of 1950))
Draft and beef cattle 6
Dairy cattle 4
For stud use (limited to breeding bulls that have been issued a breeding livestock certificate under the Act on Improvement and Increased Production of Livestock) 4
For other uses 6
Horses For breeding (limited to those with a mating certificate or insemination certificate under the Act on Improvement and Increased Production of Livestock) 6
For stud use (limited to breeding stallions that have been issued a breeding livestock certificate under the Act on Improvement and Increased Production of Livestock) 6
For racing 4
For other uses 8
Pigs 3
Sheep and goats For stud use 4
For other uses 6
Citrus trees Satsuma mandarins 28
Others 30
Apple trees Dwarf apples 20
Others 29
Grape vines Greenhouse grapes 12
Others 15
Pear trees 26
Peach trees 15
Cherry trees 21
Loquat trees 30
Chestnut trees 25
Japanese apricot trees 25
Persimmon trees 36
Apricot trees 25
Plum trees 16
Fig trees 11
Kiwi fruit trees 22
Blueberry plants 25
Pineapples 3
Tea plants 34
Olive trees 25
Camellia trees 25
Mulberry trees Left standing throughout 18
Cut at the base, at the middle or at a high level 9
Wicker willows 10
Paperbush 5
Paper mulberry 9
Moso bamboo 20
Asparagus 11
Ramie 8
New Zealand flax 10
Hops 9
machine translation, not official
## 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 第一条第一項第四号（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-4
- 減価償却資産の耐用年数等に関する省令 第三条第四項（中古資産の耐用年数等） — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-3/par-4
- 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
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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-20261106T194841-010, 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