# 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-4199-21. 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-4199-21` - 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-4199-21 - 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 平成一九年三月三〇日財務省令第二一号 suppl-4199-21 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4199-21 **第一項** この省令は、平成十九年四月一日から施行する。 suppl-4199-21/par-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4199-21/par-1 This Ministerial Order comes into effect as of April 1, 2007. machine translation, not official **第二項** 別段の定めがあるものを除き、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、この省令の施行の日（以下「施行日」という。）以後に取得をする減価償却資産について適用する。 suppl-4199-21/par-2 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4199-21/par-2 Except as otherwise provided, the provisions of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended (hereinafter referred to as the "New Rules") apply to depreciable assets acquired on or after the Effective Date of this Ministerial Order (hereinafter referred to as the "Effective Date"). machine translation, not official **第三項** 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。）が施行日前に取得をし、かつ、施行日以後に事業の用に供した減価償却資産については、当該事業の用に供した日において当該減価償却資産の取得をしたものとみなして、新規則の規定を適用する。 suppl-4199-21/par-3 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4199-21/par-3 For a depreciable asset that a corporation (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) acquired before the Effective Date and put to use in business on or after the Effective Date, the provisions of the New Rules apply by deeming that the depreciable asset was acquired on the day it was put to use in business. machine translation, not official **第四項** 新規則別表第二の規定は、個人の平成二十年分以後の所得税、法人の施行日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（法人税法第二条第十二号の七の四に規定する連結法人をいう。以下同じ。）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、個人の平成十九年分以前の所得税、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-4199-21/par-4 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4199-21/par-4 The provisions of Appended Table 2 of the New Rules apply to income tax of individuals for 2008 and thereafter, corporation tax on income for business years of a corporation commencing on or after the Effective Date, corporation tax on the consolidated income for a consolidated business year of a consolidated corporation (meaning a consolidated corporation prescribed in Article 2, item (xii)-7-4 of the Corporation Tax Act; the same applies hereinafter) 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) commencing on or after the Effective Date, and for income tax of individuals for 2007 and earlier, 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 --- ## Cites - suppl-4199-21/par-3: 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-4199-21/par-4: 新規則別表第二 → 減価償却資産の耐用年数等に関する省令 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/appdx-2 - suppl-4199-21/par-4: 法人税法第二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) --- ## 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-20261106T194841-006, 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