# 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 — 別表第五 (Appended Table 5) This is the Markdown twin of https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-5. 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: 別表第五 (Appended Table 5)（公害防止用減価償却資産の耐用年数表） — address `appdx-5` - 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-5 - 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. --- ## 別表第五（公害防止用減価償却資産の耐用年数表） appdx-5 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-5 種類 耐用年数 年 構築物 一八 機械及び装置 五 Type Useful life years Structures 18 Machinery and equipment 5 machine translation, not official ## Cited by 8 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第二十八条第一項第三号（償却の方法の選定の単位） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-28/par-1/item-3 (e-Gov law ID 340M50000040011) - 所得税法施行規則 附則第四条第五項第二号（減価償却資産の償却の方法の選定の単位に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-5/item-2 (e-Gov law ID 340M50000040011) - 減価償却資産の耐用年数等に関する省令 第二条第一項第一号（特殊の減価償却資産の耐用年数） — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-2/par-1/item-1 - 減価償却資産の耐用年数等に関する省令 第三条第一項第二号（中古資産の耐用年数等） — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-3/par-1/item-2 - 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-3529-9/par-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-3549-16/par-3 - 減価償却資産の耐用年数等に関する省令 附則第二項 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4039-18/par-2 - 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