# 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 — 制定文（一） (Enacting Statement 1)
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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: 制定文（一） (Enacting Statement 1) — address `enact-1`
- 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/enact-1
- 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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**制定文（一）** 所得税法施行令第百二十九条及び法人税法施行令第五十六条の規定に基づき、固定資産の耐用年数等に関する省令（昭和二十六年大蔵省令第五十号）の全部を改正する省令を次のように定める。
enact-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/enact-1
Pursuant to the provisions of Article 129 of the Order for Enforcement of the Income Tax Act and Article 56 of the Order for the Enforcement of the Corporation Tax Act, a Ministerial Order wholly revising the Ministerial Order on the Useful Life, etc. of Fixed Assets (Ministry of Finance Order No. 50 of 1951) is established as follows.
machine translation, not official
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## Cites
- enact-1: 所得税法施行令第百二十九条 → 所得税法施行令 第百二十九条 (Article 129), art-129 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-129 (e-Gov law ID 340CO0000000096)
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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-20261106T194841-001, 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