# 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 — 第五条 (Article 5)

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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: 第五条 (Article 5)（定額法の償却率並びに定率法の償却率、改定償却率及び保証率） — address `art-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/art-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.

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### 第五条（定額法の償却率並びに定率法の償却率、改定償却率及び保証率） — Depreciation Rates under the Straight-Line Method and Depreciation Rates, Revised Depreciation Rates and Guarantee Rates under the Declining-Balance Method
<sup>caption: machine translation, not official</sup>
<sup>art-5 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5</sup>

**第一項**  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耐用年数に応じた償却率、改定償却率及び保証率は、次の各号に掲げる区分に応じ当該各号に定める表に定めるところによる。
<sup>art-5/par-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-1</sup>
The depreciation rates, revised depreciation rates and guarantee rates corresponding to the useful lives of depreciable assets acquired on or after April 1, 2007 are as provided in the table specified in each of the following items according to the category set out in that item.
<sup>machine translation, not official</sup>

**一**  定額法（所得税法施行令第百二十条の二第一項第一号イ（１）（減価償却資産の償却の方法）又は法人税法施行令第四十八条の二第一項第一号イ（１）（減価償却資産の償却の方法）に規定する定額法をいう。次項において同じ。）の償却率　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）
<sup>art-5/par-1/item-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-1/item-1</sup>
Depreciation rate under the straight-line method (meaning the straight-line method prescribed in Article 120-2, paragraph (1), item (i), (a)(1) (Depreciation Methods for Depreciable Assets) of the Order for Enforcement of the Income Tax Act or Article 48-2, paragraph (1), item (i), (a)(1) (Depreciation Methods for Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act; the same applies in the following paragraph): Appended Table 8 (Table of Depreciation Rates under the Straight-Line Method for Depreciable Assets Acquired on or after April 1, 2007);
<sup>machine translation, not official</sup>

**二**  定率法（所得税法施行令第百二十条の二第一項第一号イ（２）又は法人税法施行令第四十八条の二第一項第一号イ（２）に規定する定率法をいう。次項及び第四項において同じ。）の償却率、改定償却率及び保証率　次に掲げる資産の区分に応じそれぞれ次に定める表
<sup>art-5/par-1/item-2 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-1/item-2</sup>
Depreciation rate, revised depreciation rate and guarantee rate under the declining-balance method (meaning the declining-balance method prescribed in Article 120-2, paragraph (1), item (i), (a)(2) of the Order for Enforcement of the Income Tax Act or Article 48-2, paragraph (1), item (i), (a)(2) of the Order for the Enforcement of the Corporation Tax Act; the same applies in the following paragraph and paragraph (4)): the table specified in each of the following according to the category of assets listed below.
<sup>machine translation, not official</sup>

  **イ**  平成二十四年三月三十一日以前に取得をされた減価償却資産　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）
  <sup>art-5/par-1/item-2/sub-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-1/item-2/sub-1</sup>
  Depreciable assets acquired on or before March 31, 2012: Appended Table 9 (Table of Depreciation Rates, Revised Depreciation Rates and Guarantee Rates under the Declining-Balance Method for Depreciable Assets Acquired during the Period from April 1, 2007 to March 31, 2012);
  <sup>machine translation, not official</sup>

  **ロ**  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　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）
  <sup>art-5/par-1/item-2/sub-2 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-1/item-2/sub-2</sup>
  Depreciable assets acquired on or after April 1, 2012: Appended Table 10 (Table of Depreciation Rates, Revised Depreciation Rates and Guarantee Rates under the Declining-Balance Method for Depreciable Assets Acquired on or after April 1, 2012).
  <sup>machine translation, not official</sup>

**第二項**  法人の事業年度が一年に満たない場合においては、前項の規定にかかわらず、減価償却資産の定額法の償却率又は定率法の償却率は、当該減価償却資産の耐用年数に対応する別表第八に定める定額法の償却率又は別表第九若しくは別表第十に定める定率法の償却率に当該事業年度の月数を乗じてこれを十二で除したものによる。
<sup>art-5/par-2 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-2</sup>
Where the business year of a corporation is less than one year, notwithstanding the preceding paragraph, the depreciation rate under the straight-line method or the depreciation rate under the declining-balance method of a depreciable asset is the depreciation rate under the straight-line method specified in Appended Table 8, or the depreciation rate under the declining-balance method specified in Appended Table 9 or Appended Table 10, corresponding to the useful life of that depreciable asset, multiplied by the number of months in that business year and divided by 12.
<sup>machine translation, not official</sup>

**第三項**  法人の前項の事業年度（この項の規定の適用を受けた事業年度を除く。以下この項において「適用年度」という。）終了の日以後一年以内に開始する各事業年度（当該適用年度開始の日から各事業年度終了の日までの期間が一年を超えない各事業年度に限る。）における法人税法施行令第四十八条の二第一項第一号イ（２）に規定する取得価額は、当該適用年度の同号イ（２）に規定する取得価額とすることができる。
<sup>art-5/par-3 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-3</sup>
The acquisition cost prescribed in Article 48-2, paragraph (1), item (i), (a)(2) of the Order for the Enforcement of the Corporation Tax Act in each business year (limited to each business year for which the period from the start date of the applicable business year to the end date of that business year does not exceed one year) beginning within one year after the end date of the business year of a corporation referred to in the preceding paragraph (excluding a business year to which the provisions of this paragraph have applied; hereinafter in this paragraph referred to as the "applicable business year") may be the acquisition cost prescribed in (a)(2) of that item for the applicable business year.
<sup>machine translation, not official</sup>

**第四項**  減価償却資産の法人税法施行令第四十八条の二第一項第一号イ（２）に規定する取得価額（前項の規定の適用を受ける場合には、同項の規定による取得価額）に当該減価償却資産の耐用年数に対応する別表第九又は別表第十に定める定率法の償却率を乗じて計算した金額が同条第五項第一号に規定する償却保証額に満たない場合における第二項の規定の適用については、同項中「定率法の償却率」とあるのは、「改定償却率」とする。
<sup>art-5/par-4 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-4</sup>
In the application of paragraph (2) where the amount calculated by multiplying the acquisition cost of a depreciable asset prescribed in Article 48-2, paragraph (1), item (i), (a)(2) of the Order for the Enforcement of the Corporation Tax Act (where the provisions of the preceding paragraph apply, the acquisition cost under that paragraph) by the depreciation rate under the declining-balance method specified in Appended Table 9 or Appended Table 10 corresponding to the useful life of that depreciable asset is less than the guaranteed depreciation amount prescribed in paragraph (5), item (i) of that Article, the phrase "depreciation rate under the declining-balance method" in paragraph (2) is deemed to be replaced with "revised depreciation rate".
<sup>machine translation, not official</sup>

**第五項**  第二項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
<sup>art-5/par-5 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-5</sup>
The number of months referred to in paragraph (2) is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
<sup>machine translation, not official</sup>

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## Cites
- art-5/par-1/item-1: 所得税法施行令第百二十条の二第一項第一号 → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-1 (e-Gov law ID 340CO0000000096)
- art-5/par-1/item-1: 次項 → 減価償却資産の耐用年数等に関する省令 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-2
- art-5/par-1/item-1: 別表第八 → 減価償却資産の耐用年数等に関する省令 別表第八 (Appended Table 8), appdx-8 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-8
- art-5/par-1/item-2: 所得税法施行令第百二十条の二第一項第一号 → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-1 (e-Gov law ID 340CO0000000096)
- art-5/par-1/item-2: 次項 → 減価償却資産の耐用年数等に関する省令 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-2
- art-5/par-1/item-2: 第四項 → 減価償却資産の耐用年数等に関する省令 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-4
- art-5/par-1/item-2/sub-1: 別表第九 → 減価償却資産の耐用年数等に関する省令 別表第九 (Appended Table 9), appdx-9 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-9
- art-5/par-1/item-2/sub-2: 別表第十 → 減価償却資産の耐用年数等に関する省令 別表第十 (Appended Table 10), appdx-10 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-10
- art-5/par-2: 前項 → 減価償却資産の耐用年数等に関する省令 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-1
- art-5/par-2: 別表第八 → 減価償却資産の耐用年数等に関する省令 別表第八 (Appended Table 8), appdx-8 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-8
- art-5/par-2: 別表第九 → 減価償却資産の耐用年数等に関する省令 別表第九 (Appended Table 9), appdx-9 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-9
- art-5/par-2: 別表第十 → 減価償却資産の耐用年数等に関する省令 別表第十 (Appended Table 10), appdx-10 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-10
- art-5/par-3: 前項 → 減価償却資産の耐用年数等に関する省令 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-2
- art-5/par-3: この項 → 減価償却資産の耐用年数等に関する省令 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-3
- art-5/par-4: 前項 → 減価償却資産の耐用年数等に関する省令 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-3
- art-5/par-4: 別表第九 → 減価償却資産の耐用年数等に関する省令 別表第九 (Appended Table 9), appdx-9 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-9
- art-5/par-4: 別表第十 → 減価償却資産の耐用年数等に関する省令 別表第十 (Appended Table 10), appdx-10 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-10
- art-5/par-4: 第二項 → 減価償却資産の耐用年数等に関する省令 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-2
- art-5/par-5: 第二項 → 減価償却資産の耐用年数等に関する省令 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-2

## Cited by

6 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 第五条第一項第一号（定額法の償却率並びに定率法の償却率、改定償却率及び保証率） — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-1/item-1
- 減価償却資産の耐用年数等に関する省令 第五条第一項第二号（定額法の償却率並びに定率法の償却率、改定償却率及び保証率） — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-1/item-2
- 減価償却資産の耐用年数等に関する省令 第五条第二項（定額法の償却率並びに定率法の償却率、改定償却率及び保証率） — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-2
- 減価償却資産の耐用年数等に関する省令 第五条第三項（定額法の償却率並びに定率法の償却率、改定償却率及び保証率） — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-3
- 減価償却資産の耐用年数等に関する省令 第五条第四項（定額法の償却率並びに定率法の償却率、改定償却率及び保証率） — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-4
- 減価償却資産の耐用年数等に関する省令 第五条第五項（定額法の償却率並びに定率法の償却率、改定償却率及び保証率） — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-5/par-5

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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-20261106T194841-002, 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