# 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 — 第六条 (Article 6) This is the Markdown twin of https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-6. 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: 第六条 (Article 6)（残存価額） — address `art-6` - 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-6 - 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. --- ### 第六条（残存価額） — Residual Value caption: machine translation, not official art-6 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-6 **第一項** 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価額は、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）の「種類」及び「細目」欄の区分に応じ、同表に定める残存割合を当該減価償却資産の所得税法施行令第百二十六条（減価償却資産の取得価額）又は法人税法施行令第五十四条第一項（減価償却資産の取得価額）の規定による取得価額に乗じて計算した金額とする。 art-6/par-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-6/par-1 The residual value of a depreciable asset acquired on or before March 31, 2007 is the amount calculated by multiplying the acquisition cost of that depreciable asset under Article 126 (Acquisition Cost of Depreciable Assets) of the Order for Enforcement of the Income Tax Act or Article 54, paragraph (1) (Acquisition Cost of Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act by the residual ratio specified in that table, according to the categories in the "Type" and "Details" columns of Appended Table 11 (Table of Residual Ratios for Depreciable Assets Acquired on or before March 31, 2007). machine translation, not official **第二項** 前項に規定する減価償却資産のうち牛及び馬の残存価額は、同項の規定にかかわらず、同項に規定する金額と十万円とのいずれか少ない金額とする。 art-6/par-2 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-6/par-2 Among the depreciable assets prescribed in the preceding paragraph, the residual value of cattle and horses is, notwithstanding the provisions of that paragraph, the lesser of the amount prescribed in that paragraph and 100,000 yen. machine translation, not official --- ## Cites - art-6/par-1: 別表第十一 → 減価償却資産の耐用年数等に関する省令 別表第十一 (Appended Table 11), appdx-11 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-11 - art-6/par-1: 所得税法施行令第百二十六条 → 所得税法施行令 第百二十六条 (Article 126), art-126 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126 (e-Gov law ID 340CO0000000096) - art-6/par-2: 前項 → 減価償却資産の耐用年数等に関する省令 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-6/par-1 ## Cited by 1 provision cites 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 第六条第二項（残存価額） — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-6/par-2 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch useful-life-of-depreciable-assets-ordinance-20261106T194841-003, 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