# 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 — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3449-27. 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: 附　則 (Supplementary Provisions) — address `suppl-3449-27` - 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/suppl-3449-27 - 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. --- ## 附　則 昭和四四年四月八日大蔵省令第二七号 suppl-3449-27 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3449-27 **第一項** この省令は、公布の日から施行する。 suppl-3449-27/par-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3449-27/par-1 This Ministerial Order comes into effect as of the date of promulgation. machine translation, not official **第二項** この省令は、別段の定めがあるものを除くほか、個人の昭和四十四年分以後の所得税及び法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の昭和四十四年四月一日以後に開始する事業年度分の法人税について適用し、昭和四十三年分以前の所得税及び法人の同日前に開始した事業年度分の法人税については、なお従前の例による。 suppl-3449-27/par-2 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3449-27/par-2 Except as otherwise provided, this Ministerial Order applies to income tax of individuals for 1969 and thereafter and corporation tax of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years commencing on or after April 1, 1969, and for income tax of individuals for 1968 and earlier and corporation tax of corporations for business years that commenced before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 改正後の減価償却資産の耐用年数等に関する省令（以下「新令」という。）別表第六又は別表第七に定める耐用年数は、昭和四十四年四月一日以後に取得した新令第二条第二項第一号又は第二号に掲げる減価償却資産について適用し、同日前に取得したこれらの号に掲げる減価償却資産の耐用年数については、新令第二条第二項の規定にかかわらず、それぞれ附則別表一又は附則別表二に定めるところによる。 suppl-3449-27/par-3 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3449-27/par-3 The useful lives specified in Appended Table 6 or Appended Table 7 of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended (hereinafter referred to as the "New Order") apply to the depreciable assets listed in Article 2, paragraph (2), item (i) or (ii) of the New Order that were acquired on or after April 1, 1969, and the useful lives of the depreciable assets listed in those items that were acquired before that date are, notwithstanding Article 2, paragraph (2) of the New Order, as provided in Appended Table 1 or Appended Table 2 of the Supplementary Provisions, respectively. machine translation, not official **第四項** 前項の規定により附則別表一の適用を受ける減価償却資産につき、所得税法施行規則（昭和四十年大蔵省令第十一号）第二十八条又は法人税法施行規則（昭和四十年大蔵省令第十二号）第十四条の規定を適用する場合には、所得税法施行規則第二十八条第三号及び法人税法施行規則第十四条第三号中「同令別表第六（汚水処理用減価償却資産の耐用年数表）」とあるのは、「減価償却資産の耐用年数等に関する省令の一部を改正する省令（昭和四十四年大蔵省令第二十七号）附則別表一（昭和四十四年三月三十一日以前に取得した汚水処理用減価償却資産の耐用年数表）」とそれぞれ読み替えるものとする。 suppl-3449-27/par-4 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3449-27/par-4 In the case of applying the provisions of Article 28 of the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 11 of 1965) or Article 14 of the Regulation for Enforcement of the Corporation Tax Act (Ministry of Finance Order No. 12 of 1965) to a depreciable asset to which Appended Table 1 of the Supplementary Provisions applies pursuant to the provisions of the preceding paragraph, the phrase "Appended Table 6 (Table of Useful Lives of Depreciable Assets for Wastewater Treatment) of that Ministerial Order" in Article 28, item (iii) of the Regulation for Enforcement of the Income Tax Act and in Article 14, item (iii) of the Regulation for Enforcement of the Corporation Tax Act is deemed to be replaced with "Appended Table 1 of the Supplementary Provisions (Table of Useful Lives of Depreciable Assets for Wastewater Treatment Acquired on or before March 31, 1969) of the Ministerial Order Partially Amending the Ministerial Order on the Useful Life, etc. of Depreciable Assets (Ministry of Finance Order No. 27 of 1969)", respectively. machine translation, not official ## 附則別表一（昭和四十四年三月三十一日以前に取得した汚水処理用減価償却資産の耐用年数表） suppl-3449-27/appdx-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3449-27/appdx-1 種類 細目 耐用年数 鉄骨鉄筋コンクリート造、鉄筋コンクリート造又は石造の構築物 槽、塔、水路及び貯水池 二〇年 その他 三〇 れんが造の構築物 槽、塔、水路及び貯水池 一五 その他 二〇 コンクリート造、金属造又は土造の構築物 槽、塔、水路及び貯水池 一〇 その他 一五 木造又は合成樹脂造の構築物 槽、塔、水路及び貯水池 七 その他 九 機械及び装置 七 Type Details Useful life Structures of steel-framed reinforced concrete, reinforced concrete or stone construction Tanks, towers, waterways and reservoirs 20 years Others 30 Structures of brick construction Tanks, towers, waterways and reservoirs 15 Others 20 Structures of concrete, metal or earthen construction Tanks, towers, waterways and reservoirs 10 Others 15 Structures of wooden or synthetic resin construction Tanks, towers, waterways and reservoirs 7 Others 9 Machinery and equipment 7 machine translation, not official ## 附則別表二（昭和四十四年三月三十一日以前に取得したばい煙処理用減価償却資産の耐用年数表） suppl-3449-27/appdx-2 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3449-27/appdx-2 種類 細目 耐用年数 構築物 槽、塔、水路及び貯水池 鉄骨鉄筋コンクリート造、鉄筋コンクリート造又は石造のもの 二〇年 れんが造のもの 一五 コンクリート造又は金属造のもの 一〇 煙突（高さが七十メートル以上のものに限る。） 鉄筋コンクリート造のもの 二〇 金属造のもの 七 機械及び装置（金属製のもので、機械及び装置と一体と認められる排気管及び放出筒を含む。） 七 Type Details Useful life Structures Tanks, towers, waterways and reservoirs Those of steel-framed reinforced concrete, reinforced concrete or stone construction 20 years Those of brick construction 15 Those of concrete or metal construction 10 Chimneys (limited to those 70 meters or more in height) Those of reinforced concrete construction 20 Those of metal construction 7 Machinery and equipment (including exhaust pipes and discharge stacks that are made of metal and are recognized as integral with the machinery and equipment) 7 machine translation, not official --- ## Cites - suppl-3449-27/par-2: 法人税法（昭和四十年法律第三十四号）第二条第八号 → 法人税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-8 (e-Gov law ID 340AC0000000034) - suppl-3449-27/par-3: 別表第六 → 減価償却資産の耐用年数等に関する省令 別表第六 (Appended Table 6), appdx-6 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-6 - suppl-3449-27/par-3: 別表第七 → 減価償却資産の耐用年数等に関する省令 別表第七 (Appended Table 7), appdx-7 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-7 - suppl-3449-27/par-4: 前項 → 減価償却資産の耐用年数等に関する省令 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-3449-27/par-3 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3449-27/par-3 - suppl-3449-27/par-4: 所得税法施行規則第二十八条第三号 → 所得税法施行規則 第二十八条第一項第三号 (Article 28, paragraph (1), item (iii)), art-28/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-28/par-1/item-3 (e-Gov law ID 340M50000040011) ## 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 附則第四項 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-3449-27/par-4 --- ## 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-20261106T194841-004, 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