# 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-4039-18. 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-4039-18` - 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-4039-18 - 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 平成三年三月三〇日大蔵省令第一八号 suppl-4039-18 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4039-18 **第一項** この省令は、平成三年四月一日から施行する。 suppl-4039-18/par-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4039-18/par-1 This Ministerial Order comes into effect as of April 1, 1991. machine translation, not official **第二項** 改正後の減価償却資産の耐用年数等に関する省令別表第一車両及び運搬具の部及び別表第五（適用年度に係る部分の規定を除く。）の規定は、平成三年四月一日以後に事業の用に供するこれらの規定に掲げる減価償却資産について適用し、同日前に事業の用に供した当該減価償却資産については、なお従前の例による。 suppl-4039-18/par-2 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4039-18/par-2 The provisions of the vehicles and transport equipment section of Appended Table 1 and of Appended Table 5 (excluding the provisions pertaining to the applicable business year) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended apply to the depreciable assets listed in those provisions that are put to use in business on or after April 1, 1991, and for those depreciable assets that were put to use in business before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - 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一 → 減価償却資産の耐用年数等に関する省令 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-1 - suppl-4039-18/par-2: 別表第五 → 減価償却資産の耐用年数等に関する省令 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-5 --- ## 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-20261106T194841-005, 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