# 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-4159-38. 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-4159-38` - 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-4159-38 - 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 平成一五年三月三一日財務省令第三八号 suppl-4159-38 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4159-38 **第一項** この省令は、平成十五年四月一日から施行する。 suppl-4159-38/par-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4159-38/par-1 This Ministerial Order comes into effect as of April 1, 2003. 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（以下「新規則」という。）の規定は、法人（所得税法等の一部を改正する法律（平成十五年法律第八号）第二条の規定による改正後の法人税法（附則第五項において「新法人税法」という。）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。）にあっては、別段の定めがあるものを除き、この省令の施行の日（以下「施行日」という。）以後に開始する事業年度の所得に対する法人税、連結法人（同条第十二号の七の四に規定する連結法人をいう。以下この項において同じ。）の施行日以後に開始する連結事業年度の連結所得に対する法人税及び特定信託（同条第二十九号の三に規定する特定信託をいう。以下この項において同じ。）の受託者である法人の施行日以後に開始する計算期間の所得に対する法人税について適用し、法人の施行日前に開始した事業年度の所得に対する法人税、連結法人の施行日前に開始した連結事業年度の連結所得に対する法人税及び特定信託の受託者である法人の施行日前に開始した計算期間の所得に対する法人税については、なお従前の例による。 suppl-4159-38/par-2 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4159-38/par-2 The provisions of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended (hereinafter referred to as the "New Rules") apply, for corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) (referred to as the "New Corporation Tax Act" in paragraph (5) of the Supplementary Provisions); the same applies hereinafter), except as otherwise provided, to corporation tax on income for business years commencing on or after the Effective Date of this Ministerial Order (hereinafter referred to as the "Effective Date"), corporation tax on the consolidated income for a consolidated business year of a consolidated corporation (meaning a consolidated corporation prescribed in item (xii)-7-4 of that Article; the same applies hereinafter in this paragraph) commencing on or after the Effective Date, and corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust (meaning a specified trust prescribed in item (xxix)-3 of that Article; the same applies hereinafter in this paragraph) commencing on or after the Effective Date, and for corporation tax on income for business years of a corporation that commenced before the Effective Date, corporation tax on the consolidated income for a consolidated business year of a consolidated corporation that commenced before the Effective Date, and corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust that commenced before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新規則第一条第三項の規定は、法人にあっては、同条第二項第一号、第三号又は第四号の認定を受けようとして施行日以後にする申請について適用し、当該認定を受けようとして施行日前にした申請については、なお従前の例による。 suppl-4159-38/par-3 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4159-38/par-3 The provisions of Article 1, paragraph (3) of the New Rules apply, for corporations, to an application made on or after the Effective Date seeking the certification under paragraph (2), item (i), (iii) or (iv) of that Article, and for an application made before the Effective Date seeking that certification, the provisions then in force continue to govern. machine translation, not official **第四項** 新規則第三条第一項の規定は、法人にあっては、施行日以後にする同項に規定する引継ぎについて適用し、施行日前にした同項に規定する引継ぎについては、なお従前の例による。 suppl-4159-38/par-4 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4159-38/par-4 The provisions of Article 3, paragraph (1) of the New Rules apply, for corporations, to the succession prescribed in that paragraph that is made on or after the Effective Date, and for the succession prescribed in that paragraph that was made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新規則第三条第二項の規定は、法人にあっては、施行日以後に行う新法人税法第二条第十二号の八に規定する適格合併又は同条第十二号の十一に規定する適格分割について適用し、施行日前に行った同条第十二号の八に規定する適格合併又は同条第十二号の十一に規定する適格分割については、なお従前の例による。 suppl-4159-38/par-5 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4159-38/par-5 The provisions of Article 3, paragraph (2) of the New Rules apply, for corporations, to a qualified merger prescribed in Article 2, item (xii)-8 of the New Corporation Tax Act or a qualified company split prescribed in item (xii)-11 of that Article that is carried out on or after the Effective Date, and for a qualified merger prescribed in item (xii)-8 of that Article or a qualified company split prescribed in item (xii)-11 of that Article that was carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4159-38/par-2: 附則第五項 → 減価償却資産の耐用年数等に関する省令 附則第五項 (Supplementary Provisions, paragraph (5)), suppl-4159-38/par-5 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4159-38/par-5 - suppl-4159-38/par-2: 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-4159-38/par-2: 同条第十二号の七の四 → 法人税法 第二条第一項第十二号の七の四 (Article 2, paragraph (1), item (xii-7-4)), art-2/par-1/item-12-7-4 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-7-4 (e-Gov law ID 340AC0000000034) - suppl-4159-38/par-2: この項 → 減価償却資産の耐用年数等に関する省令 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-4159-38/par-2 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4159-38/par-2 - suppl-4159-38/par-3: 新規則第一条第三項 → 減価償却資産の耐用年数等に関する省令 第一条第三項 (Article 1, paragraph (3)), art-1/par-3 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-1/par-3 - suppl-4159-38/par-3: 同条第二項第一号 → 減価償却資産の耐用年数等に関する省令 第一条第二項第一号 (Article 1, paragraph (2), item (i)), art-1/par-2/item-1 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-1 - suppl-4159-38/par-3: 第三号 → 減価償却資産の耐用年数等に関する省令 第一条第二項第三号 (Article 1, paragraph (2), item (iii)), art-1/par-2/item-3 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-3 - suppl-4159-38/par-3: 第四号 → 減価償却資産の耐用年数等に関する省令 第一条第二項第四号 (Article 1, paragraph (2), item (iv)), art-1/par-2/item-4 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-1/par-2/item-4 - suppl-4159-38/par-4: 新規則第三条第一項 → 減価償却資産の耐用年数等に関する省令 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-3/par-1 - suppl-4159-38/par-5: 新規則第三条第二項 → 減価償却資産の耐用年数等に関する省令 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-3/par-2 ## 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 附則第二項 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4159-38/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-20261106T194841-005, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch useful-life-of-depreciable-assets-ordinance-20261106T194841-006, 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