# 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-4209-32. 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-4209-32` - 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-4209-32 - 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 平成二〇年四月三〇日財務省令第三二号 suppl-4209-32 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4209-32 **第一項** この省令は、公布の日から施行する。 suppl-4209-32/par-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4209-32/par-1 This Ministerial Order comes into effect as of the date of promulgation. 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の規定は、個人の平成二十一年分以後の所得税、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。以下この項において同じ。）の平成二十年四月一日以後に開始する事業年度の所得に対する法人税及び連結法人（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。）の同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について適用し、個人の平成二十年分以前の所得税、法人の同日前に開始した事業年度の所得に対する法人税及び連結法人の同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については、なお従前の例による。 suppl-4209-32/par-2 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4209-32/par-2 The provisions of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended apply to income tax of individuals for 2009 and thereafter, corporation tax on income for business years of 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 in this paragraph) commencing on or after April 1, 2008, and 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 that date, and for income tax of individuals for 2008 and earlier, corporation tax on income for business years of a corporation that commenced before that date, and corporation tax on the consolidated income for a consolidated business year of a consolidated corporation that commenced before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4209-32/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-4209-32/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-4209-32/par-2 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4209-32/par-2 - suppl-4209-32/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) ## 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-4209-32/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-20261106T194841-004, 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