# 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)

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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: 附　則 (Supplementary Provisions) — address `suppl-4129-35`
- 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-4129-35
- 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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## 附　則 平成一二年三月三一日大蔵省令第三五号
<sup>suppl-4129-35 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4129-35</sup>

**第一項**  この省令は、平成十二年四月一日から施行する。
<sup>suppl-4129-35/par-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4129-35/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2000.
<sup>machine translation, not official</sup>

**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の規定は、この省令の施行の日以後に事業の用に供する減価償却資産について適用する。
<sup>suppl-4129-35/par-2 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4129-35/par-2</sup>
The provisions of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended apply to the depreciable assets that are put to use in business on or after the effective date of this Ministerial Order.
<sup>machine translation, not official</sup>

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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-20261106T194841-005, 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