# 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-4249-10. 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-4249-10` - 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-4249-10 - 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 平成二四年一月二五日財務省令第一〇号 suppl-4249-10 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10 **第一項** この省令は、平成二十四年四月一日から施行する。 suppl-4249-10/par-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10/par-1 This Ministerial Order comes into effect as of April 1, 2012. machine translation, not official **第二項** 所得税法施行令の一部を改正する政令（平成二十三年政令第三百七十八号。以下「所得税改正政令」という。）附則第二条第三項（減価償却資産の償却の方法等に関する経過措置）又は法人税法施行令の一部を改正する政令（平成二十三年政令第三百七十九号。以下「法人税改正政令」という。）附則第三条第三項（減価償却資産の償却の方法等に関する経過措置）の規定の適用を受ける減価償却資産の耐用年数は、改正後の減価償却資産の耐用年数等に関する省令第一条から第三条まで（減価償却資産の耐用年数等）の規定にかかわらず、これらの規定による耐用年数から当該耐用年数及び未償却割合（第一号に掲げる金額のうちに第二号に掲げる金額の占める割合をいう。）に対応する附則別表（経過年数表）に定める経過年数を控除した年数（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）第一条の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号）第四十二条の五第一項（エネルギー環境負荷低減推進設備等を取得した場合の特別償却）その他の減価償却資産に関する特例を定めている規定の適用を受けた減価償却資産にあっては、これと同様の合理的な方法により算出された年数を含む。）とする。 suppl-4249-10/par-2 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10/par-2 The useful life of a depreciable asset to which the provisions of Article 2, paragraph (3) (Transitional Measures on Depreciation Methods, etc. of Depreciable Assets) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 378 of 2011; hereinafter referred to as the "Income Tax Amendment Cabinet Order") or Article 3, paragraph (3) (Transitional Measures on Depreciation Methods, etc. of Depreciable Assets) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for the Enforcement of the Corporation Tax Act (Cabinet Order No. 379 of 2011; hereinafter referred to as the "Corporation Tax Amendment Cabinet Order") apply is, notwithstanding Articles 1 through 3 (Useful Life, etc. of Depreciable Assets) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended, the number of years obtained by deducting from the useful life under those provisions the number of elapsed years specified in the Appended Table of the Supplementary Provisions (Table of Elapsed Years) corresponding to that useful life and the undepreciated ratio (meaning the ratio of the amount listed in item (ii) to the amount listed in item (i)) (including, for a depreciable asset to which the provisions of Article 42-5, paragraph (1) (Special Depreciation for Acquisition of Equipment for Promoting Reduction of Energy and Environmental Burden, etc.) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) before amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), or any other provision establishing special provisions on depreciable assets, has applied, the number of years calculated by a reasonable method similar to this). machine translation, not official **一** 所得税改正政令による改正後の所得税法施行令（以下「新所得税法施行令」という。）第百二十六条第一項（減価償却資産の取得価額）又は法人税改正政令による改正後の法人税法施行令（以下「新法人税法施行令」という。）第五十四条第一項（減価償却資産の取得価額）の規定による取得価額 suppl-4249-10/par-2/item-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10/par-2/item-1 The acquisition cost under Article 126, paragraph (1) (Acquisition Cost of Depreciable Assets) of the Order for Enforcement of the Income Tax Act as amended by the Income Tax Amendment Cabinet Order (hereinafter referred to as the "New Order for Enforcement of the Income Tax Act") or Article 54, paragraph (1) (Acquisition Cost of Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act as amended by the Corporation Tax Amendment Cabinet Order (hereinafter referred to as the "New Order for the Enforcement of the Corporation Tax Act"); machine translation, not official **二** 前号に掲げる金額から次に掲げる区分に応じそれぞれ次に定める金額を控除した金額 suppl-4249-10/par-2/item-2 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10/par-2/item-2 The amount obtained by deducting, from the amount listed in the preceding item, the amount specified in each of the following according to the category listed below: machine translation, not official **イ** 個人　所得税改正政令附則第二条第三項の届出書に記載した同項第二号に掲げる年分の前年分以前の各年分の新所得税法施行令第百二十条第一項（減価償却資産の償却の方法）に規定する償却費として当該各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額の累積額 suppl-4249-10/par-2/item-2/sub-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10/par-2/item-2/sub-1 Individual: the cumulative amount of the amounts included in necessary expenses in calculating the amount of real estate income, the amount of business income, the amount of forestry income or the amount of miscellaneous income for each year up to and including the year preceding the year listed in item (ii) of Article 2, paragraph (3) of the Supplementary Provisions of the Income Tax Amendment Cabinet Order that is stated in the written notification under that paragraph, as the depreciation prescribed in Article 120, paragraph (1) (Depreciation Methods for Depreciable Assets) of the New Order for Enforcement of the Income Tax Act for each of those years; machine translation, not official **ロ** 法人（法人税法（昭和四十年法律第三十四号）第二条第八号（定義）に規定する人格のない社団等を含む。）　法人税改正政令附則第三条第三項の届出書に記載した同項第二号に規定する事業年度（ロにおいて「変更事業年度」という。）の前事業年度又は前連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法（ロにおいて「旧法人税法」という。）第十五条の二第一項（連結事業年度の意義）に規定する連結事業年度をいう。ロにおいて同じ。）までの各事業年度又は各連結事業年度においてした償却の額（当該前事業年度又は前連結事業年度までの各事業年度又は各連結事業年度において新法人税法施行令第四十八条第五項第三号（減価償却資産の償却の方法）に規定する評価換え等が行われたことによりその帳簿価額が減額された場合にはその帳簿価額が減額された金額を含むものとし、各事業年度の所得の金額又は各連結事業年度の連結所得（旧法人税法第二条第十八号の四（定義）に規定する連結所得をいう。）の金額の計算上損金の額に算入されたものに限る。）の累積額（当該変更事業年度において新法人税法施行令第四十八条第五項第四号に規定する期中評価換え等が行われたことによりその帳簿価額が減額された場合には、その帳簿価額が減額された金額を含む。） suppl-4249-10/par-2/item-2/sub-2 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10/par-2/item-2/sub-2 Corporation (including associations or foundations without juridical personality prescribed in Article 2, item (viii) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965)): the cumulative amount of the amounts of depreciation made in each business year or each consolidated business year up to the previous business year or the previous consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) (Meaning of Consolidated Business Year) of the Corporation Tax Act before amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as the "Former Corporation Tax Act" in (b)); the same applies in (b)) of the business year prescribed in item (ii) of Article 3, paragraph (3) of the Supplementary Provisions of the Corporation Tax Amendment Cabinet Order that is stated in the written notification under that paragraph (referred to as the "business year of change" in (b)) (including, where the book value was reduced in each business year or each consolidated business year up to the previous business year or the previous consolidated business year by the revaluation, etc. prescribed in Article 48, paragraph (5), item (iii) (Depreciation Methods for Depreciable Assets) of the New Order for the Enforcement of the Corporation Tax Act, the amount by which the book value was reduced, and limited to the amounts included in deductible expenses in calculating the amount of income for each business year or the amount of consolidated income for a consolidated business year (meaning consolidated income prescribed in Article 2, item (xviii)-4 (Definitions) of the Former Corporation Tax Act)) (including, where the book value was reduced in the business year of change by the interim revaluation, etc. prescribed in Article 48, paragraph (5), item (iv) of the New Order for the Enforcement of the Corporation Tax Act, the amount by which the book value was reduced). machine translation, not official **第三項** 所得税改正政令附則第二条第三項又は法人税改正政令附則第三条第三項の規定の適用を受ける減価償却資産については、当該減価償却資産の新所得税法施行令第百二十条の二第二項第一号（減価償却資産の償却の方法）又は新法人税法施行令第四十八条の二第五項第一号（減価償却資産の償却の方法）に規定する取得価額には、前項第二号イ又はロに掲げる区分に応じそれぞれ同号イ又はロに定める金額を含まないものとする。 suppl-4249-10/par-3 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10/par-3 For a depreciable asset to which the provisions of Article 2, paragraph (3) of the Supplementary Provisions of the Income Tax Amendment Cabinet Order or Article 3, paragraph (3) of the Supplementary Provisions of the Corporation Tax Amendment Cabinet Order apply, the acquisition cost prescribed in Article 120-2, paragraph (2), item (i) (Depreciation Methods for Depreciable Assets) of the New Order for Enforcement of the Income Tax Act or Article 48-2, paragraph (5), item (i) (Depreciation Methods for Depreciable Assets) of the New Order for the Enforcement of the Corporation Tax Act is not to include, according to the category listed in item (ii), (a) or (b) of the preceding paragraph, the amount specified in (a) or (b) of that item, respectively. machine translation, not official ## 附則別表（経過年数表） （附則第二項関係） suppl-4249-10/appdx-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10/appdx-1 （一） 耐用年数 未償却割合 経過年数 以上 未満 年 年 ３ ０．０００ １．０００ １ ４ ０．３７５ １．０００ １ ４ ０．０００ ０．３７５ ２ ５ ０．５００ １．０００ １ ５ ０．２５０ ０．５００ ２ ５ ０．０００ ０．２５０ ３ ６ ０．５８３ １．０００ １ ６ ０．３４０ ０．５８３ ２ ６ ０．１９８ ０．３４０ ３ ６ ０．０００ ０．１９８ ４ ７ ０．６４３ １．０００ １ ７ ０．４１３ ０．６４３ ２ ７ ０．２６６ ０．４１３ ３ ７ ０．１７１ ０．２６６ ４ ７ ０．０００ ０．１７１ ５ ８ ０．６８７ １．０００ １ ８ ０．４７２ ０．６８７ ２ ８ ０．３２４ ０．４７２ ３ ８ ０．２２３ ０．３２４ ４ ８ ０．１５３ ０．２２３ ５ ８ ０．０００ ０．１５３ ６ ９ ０．７２２ １．０００ １ ９ ０．５２１ ０．７２２ ２ ９ ０．３７６ ０．５２１ ３ ９ ０．２７２ ０．３７６ ４ ９ ０．１９６ ０．２７２ ５ ９ ０．０００ ０．１９６ ６ １０ ０．７５０ １．０００ １ １０ ０．５６３ ０．７５０ ２ １０ ０．４２２ ０．５６３ ３ １０ ０．３１６ ０．４２２ ４ １０ ０．２３７ ０．３１６ ５ １０ ０．０００ ０．２３７ ６ １１ ０．７７３ １．０００ １ １１ ０．５９８ ０．７７３ ２ １１ ０．４６２ ０．５９８ ３ １１ ０．３５７ ０．４６２ ４ １１ ０．２７６ ０．３５７ ５ １１ ０．０００ ０．２７６ ６ １２ ０．７９２ １．０００ １ １２ ０．６２７ ０．７９２ ２ １２ ０．４９７ ０．６２７ ３ １２ ０．３９３ ０．４９７ ４ １２ ０．３１２ ０．３９３ ５ １２ ０．０００ ０．３１２ ６ １３ ０．８０８ １．０００ １ １３ ０．６５３ ０．８０８ ２ １３ ０．５２８ ０．６５３ ３ １３ ０．４２６ ０．５２８ ４ １３ ０．３４４ ０．４２６ ５ １３ ０．０００ ０．３４４ ６ １４ ０．８２１ １．０００ １ １４ ０．６７４ ０．８２１ ２ １４ ０．５５３ ０．６７４ ３ １４ ０．４５４ ０．５５３ ４ １４ ０．３７３ ０．４５４ ５ １４ ０．０００ ０．３７３ ６ １５ ０．８３３ １．０００ １ １５ ０．６９４ ０．８３３ ２ １５ ０．５７８ ０．６９４ ３ １５ ０．４８１ ０．５７８ ４ １５ ０．４０１ ０．４８１ ５ １５ ０．０００ ０．４０１ ６ １６ ０．８４４ １．０００ １ １６ ０．７１２ ０．８４４ ２ １６ ０．６０１ ０．７１２ ３ １６ ０．５０７ ０．６０１ ４ １６ ０．４２８ ０．５０７ ５ １６ ０．０００ ０．４２８ ６ １７ ０．８５３ １．０００ １ １７ ０．７２８ ０．８５３ ２ １７ ０．６２１ ０．７２８ ３ １７ ０．５２９ ０．６２１ ４ １７ ０．４５２ ０．５２９ ５ １７ ０．０００ ０．４５２ ６ １８ ０．８６１ １．０００ １ １８ ０．７４１ ０．８６１ ２ １８ ０．６３８ ０．７４１ ３ １８ ０．５５０ ０．６３８ ４ １８ ０．４７３ ０．５５０ ５ １８ ０．０００ ０．４７３ ６ １９ ０．８６８ １．０００ １ １９ ０．７５３ ０．８６８ ２ １９ ０．６５４ ０．７５３ ３ １９ ０．５６８ ０．６５４ ４ １９ ０．４９３ ０．５６８ ５ １９ ０．０００ ０．４９３ ６ ２０ ０．８７５ １．０００ １ ２０ ０．７６６ ０．８７５ ２ ２０ ０．６７０ ０．７６６ ３ ２０ ０．５８６ ０．６７０ ４ ２０ ０．５１３ ０．５８６ ５ ２０ ０．０００ ０．５１３ ６ （二） 耐用年数 未償却割合 経過年数 以上 未満 年 年 ２１ ０．８８１ １．０００ １ ２１ ０．７７６ ０．８８１ ２ ２１ ０．６８４ ０．７７６ ３ ２１ ０．６０２ ０．６８４ ４ ２１ ０．５３１ ０．６０２ ５ ２１ ０．０００ ０．５３１ ６ ２２ ０．８８６ １．０００ １ ２２ ０．７８５ ０．８８６ ２ ２２ ０．６９６ ０．７８５ ３ ２２ ０．６１６ ０．６９６ ４ ２２ ０．５４６ ０．６１６ ５ ２２ ０．０００ ０．５４６ ６ ２３ ０．８９１ １．０００ １ ２３ ０．７９４ ０．８９１ ２ ２３ ０．７０７ ０．７９４ ３ ２３ ０．６３０ ０．７０７ ４ ２３ ０．５６２ ０．６３０ ５ ２３ ０．０００ ０．５６２ ６ ２４ ０．８９６ １．０００ １ ２４ ０．８０３ ０．８９６ ２ ２４ ０．７１９ ０．８０３ ３ ２４ ０．６４５ ０．７１９ ４ ２４ ０．５７７ ０．６４５ ５ ２４ ０．０００ ０．５７７ ６ ２５ ０．９００ １．０００ １ ２５ ０．８１０ ０．９００ ２ ２５ ０．７２９ ０．８１０ ３ ２５ ０．６５６ ０．７２９ ４ ２５ ０．５９０ ０．６５６ ５ ２５ ０．０００ ０．５９０ ６ ２６ ０．９０４ １．０００ １ ２６ ０．８１７ ０．９０４ ２ ２６ ０．７３９ ０．８１７ ３ ２６ ０．６６８ ０．７３９ ４ ２６ ０．６０４ ０．６６８ ５ ２６ ０．０００ ０．６０４ ６ ２７ ０．９０７ １．０００ １ ２７ ０．８２３ ０．９０７ ２ ２７ ０．７４６ ０．８２３ ３ ２７ ０．６７７ ０．７４６ ４ ２７ ０．６１４ ０．６７７ ５ ２７ ０．０００ ０．６１４ ６ ２８ ０．９１１ １．０００ １ ２８ ０．８３０ ０．９１１ ２ ２８ ０．７５６ ０．８３０ ３ ２８ ０．６８９ ０．７５６ ４ ２８ ０．６２７ ０．６８９ ５ ２８ ０．０００ ０．６２７ ６ ２９ ０．９１４ １．０００ １ ２９ ０．８３５ ０．９１４ ２ ２９ ０．７６４ ０．８３５ ３ ２９ ０．６９８ ０．７６４ ４ ２９ ０．６３８ ０．６９８ ５ ２９ ０．０００ ０．６３８ ６ ３０ ０．９１７ １．０００ １ ３０ ０．８４１ ０．９１７ ２ ３０ ０．７７１ ０．８４１ ３ ３０ ０．７０７ ０．７７１ ４ ３０ ０．６４８ ０．７０７ ５ ３０ ０．０００ ０．６４８ ６ ３１ ０．９１９ １．０００ １ ３１ ０．８４５ ０．９１９ ２ ３１ ０．７７６ ０．８４５ ３ ３１ ０．７１３ ０．７７６ ４ ３１ ０．６５６ ０．７１３ ５ ３１ ０．０００ ０．６５６ ６ ３２ ０．９２２ １．０００ １ ３２ ０．８５０ ０．９２２ ２ ３２ ０．７８４ ０．８５０ ３ ３２ ０．７２３ ０．７８４ ４ ３２ ０．６６６ ０．７２３ ５ ３２ ０．０００ ０．６６６ ６ ３３ ０．９２４ １．０００ １ ３３ ０．８５４ ０．９２４ ２ ３３ ０．７８９ ０．８５４ ３ ３３ ０．７２９ ０．７８９ ４ ３３ ０．６７４ ０．７２９ ５ ３３ ０．０００ ０．６７４ ６ ３４ ０．９２６ １．０００ １ ３４ ０．８５７ ０．９２６ ２ ３４ ０．７９４ ０．８５７ ３ ３４ ０．７３５ ０．７９４ ４ ３４ ０．６８１ ０．７３５ ５ ３４ ０．０００ ０．６８１ ６ ３５ ０．９２９ １．０００ １ ３５ ０．８６３ ０．９２９ ２ ３５ ０．８０２ ０．８６３ ３ ３５ ０．７４５ ０．８０２ ４ ３５ ０．６９２ ０．７４５ ５ ３５ ０．０００ ０．６９２ ６ ３６ ０．９３１ １．０００ １ ３６ ０．８６７ ０．９３１ ２ ３６ ０．８０７ ０．８６７ ３ ３６ ０．７５１ ０．８０７ ４ ３６ ０．６９９ ０．７５１ ５ ３６ ０．０００ ０．６９９ ６ ３７ ０．９３２ １．０００ １ ３７ ０．８６９ ０．９３２ ２ ３７ ０．８１０ ０．８６９ ３ ３７ ０．７５５ ０．８１０ ４ ３７ ０．７０３ ０．７５５ ５ ３７ ０．０００ ０．７０３ ６ ３８ ０．９３４ １．０００ １ ３８ ０．８７２ ０．９３４ ２ ３８ ０．８１５ ０．８７２ ３ ３８ ０．７６１ ０．８１５ ４ ３８ ０．７１１ ０．７６１ ５ ３８ ０．０００ ０．７１１ ６ （三） 耐用年数 未償却割合 経過年数 以上 未満 年 年 ３９ ０．９３６ １．０００ １ ３９ ０．８７６ ０．９３６ ２ ３９ ０．８２０ ０．８７６ ３ ３９ ０．７６８ ０．８２０ ４ ３９ ０．７１８ ０．７６８ ５ ３９ ０．０００ ０．７１８ ６ ４０ ０．９３７ １．０００ １ ４０ ０．８７８ ０．９３７ ２ ４０ ０．８２３ ０．８７８ ３ ４０ ０．７７１ ０．８２３ ４ ４０ ０．７２２ ０．７７１ ５ ４０ ０．０００ ０．７２２ ６ ４１ ０．９３９ １．０００ １ ４１ ０．８８２ ０．９３９ ２ ４１ ０．８２８ ０．８８２ ３ ４１ ０．７７７ ０．８２８ ４ ４１ ０．７３０ ０．７７７ ５ ４１ ０．０００ ０．７３０ ６ ４２ ０．９４０ １．０００ １ ４２ ０．８８４ ０．９４０ ２ ４２ ０．８３１ ０．８８４ ３ ４２ ０．７８１ ０．８３１ ４ ４２ ０．７３４ ０．７８１ ５ ４２ ０．０００ ０．７３４ ６ ４３ ０．９４２ １．０００ １ ４３ ０．８８７ ０．９４２ ２ ４３ ０．８３６ ０．８８７ ３ ４３ ０．７８７ ０．８３６ ４ ４３ ０．７４２ ０．７８７ ５ ４３ ０．０００ ０．７４２ ６ ４４ ０．９４３ １．０００ １ ４４ ０．８８９ ０．９４３ ２ ４４ ０．８３９ ０．８８９ ３ ４４ ０．７９１ ０．８３９ ４ ４４ ０．７４６ ０．７９１ ５ ４４ ０．０００ ０．７４６ ６ ４５ ０．９４４ １．０００ １ ４５ ０．８９１ ０．９４４ ２ ４５ ０．８４１ ０．８９１ ３ ４５ ０．７９４ ０．８４１ ４ ４５ ０．７５０ ０．７９４ ５ ４５ ０．０００ ０．７５０ ６ ４６ ０．９４６ １．０００ １ ４６ ０．８９５ ０．９４６ ２ ４６ ０．８４７ ０．８９５ ３ ４６ ０．８０１ ０．８４７ ４ ４６ ０．７５８ ０．８０１ ５ ４６ ０．０００ ０．７５８ ６ ４７ ０．９４７ １．０００ １ ４７ ０．８９７ ０．９４７ ２ ４７ ０．８４９ ０．８９７ ３ ４７ ０．８０４ ０．８４９ ４ ４７ ０．７６２ ０．８０４ ５ ４７ ０．０００ ０．７６２ ６ ４８ ０．９４８ １．０００ １ ４８ ０．８９９ ０．９４８ ２ ４８ ０．８５２ ０．８９９ ３ ４８ ０．８０８ ０．８５２ ４ ４８ ０．７６６ ０．８０８ ５ ４８ ０．０００ ０．７６６ ６ ４９ ０．９４９ １．０００ １ ４９ ０．９０１ ０．９４９ ２ ４９ ０．８５５ ０．９０１ ３ ４９ ０．８１１ ０．８５５ ４ ４９ ０．７７０ ０．８１１ ５ ４９ ０．０００ ０．７７０ ６ ５０ ０．９５０ １．０００ １ ５０ ０．９０３ ０．９５０ ２ ５０ ０．８５７ ０．９０３ ３ ５０ ０．８１５ ０．８５７ ４ ５０ ０．７７４ ０．８１５ ５ ５０ ０．０００ ０．７７４ ６ ５１ ０．９５１ １．０００ １ ５１ ０．９０４ ０．９５１ ２ ５１ ０．８６０ ０．９０４ ３ ５１ ０．８１８ ０．８６０ ４ ５１ ０．７７８ ０．８１８ ５ ５１ ０．０００ ０．７７８ ６ ５２ ０．９５２ １．０００ １ ５２ ０．９０６ ０．９５２ ２ ５２ ０．８６３ ０．９０６ ３ ５２ ０．８２１ ０．８６３ ４ ５２ ０．７８２ ０．８２１ ５ ５２ ０．０００ ０．７８２ ６ ５３ ０．９５３ １．０００ １ ５３ ０．９０８ ０．９５３ ２ ５３ ０．８６６ ０．９０８ ３ ５３ ０．８２５ ０．８６６ ４ ５３ ０．７８６ ０．８２５ ５ ５３ ０．０００ ０．７８６ ６ ５４ ０．９５４ １．０００ １ ５４ ０．９１０ ０．９５４ ２ ５４ ０．８６８ ０．９１０ ３ ５４ ０．８２８ ０．８６８ ４ ５４ ０．７９０ ０．８２８ ５ ５４ ０．０００ ０．７９０ ６ ５５ ０．９５５ １．０００ １ ５５ ０．９１２ ０．９５５ ２ ５５ ０．８７１ ０．９１２ ３ ５５ ０．８３２ ０．８７１ ４ ５５ ０．７９４ ０．８３２ ５ ５５ ０．０００ ０．７９４ ６ ５６ ０．９５５ １．０００ １ ５６ ０．９１２ ０．９５５ ２ ５６ ０．８７１ ０．９１２ ３ ５６ ０．８３２ ０．８７１ ４ ５６ ０．７９４ ０．８３２ ５ ５６ ０．０００ ０．７９４ ６ （四） 耐用年数 未償却割合 経過年数 以上 未満 年 年 ５７ ０．９５６ １．０００ １ ５７ ０．９１４ ０．９５６ ２ ５７ ０．８７４ ０．９１４ ３ ５７ ０．８３５ ０．８７４ ４ ５７ ０．７９９ ０．８３５ ５ ５７ ０．０００ ０．７９９ ６ ５８ ０．９５７ １．０００ １ ５８ ０．９１６ ０．９５７ ２ ５８ ０．８７６ ０．９１６ ３ ５８ ０．８３９ ０．８７６ ４ ５８ ０．８０３ ０．８３９ ５ ５８ ０．０００ ０．８０３ ６ ５９ ０．９５８ １．０００ １ ５９ ０．９１８ ０．９５８ ２ ５９ ０．８７９ ０．９１８ ３ ５９ ０．８４２ ０．８７９ ４ ５９ ０．８０７ ０．８４２ ５ ５９ ０．０００ ０．８０７ ６ ６０ ０．９５８ １．０００ １ ６０ ０．９１８ ０．９５８ ２ ６０ ０．８７９ ０．９１８ ３ ６０ ０．８４２ ０．８７９ ４ ６０ ０．８０７ ０．８４２ ５ ６０ ０．０００ ０．８０７ ６ ６１ ０．９５９ １．０００ １ ６１ ０．９２０ ０．９５９ ２ ６１ ０．８８２ ０．９２０ ３ ６１ ０．８４６ ０．８８２ ４ ６１ ０．８１１ ０．８４６ ５ ６１ ０．０００ ０．８１１ ６ ６２ ０．９６０ １．０００ １ ６２ ０．９２２ ０．９６０ ２ ６２ ０．８８５ ０．９２２ ３ ６２ ０．８４９ ０．８８５ ４ ６２ ０．８１５ ０．８４９ ５ ６２ ０．０００ ０．８１５ ６ ６３ ０．９６０ １．０００ １ ６３ ０．９２２ ０．９６０ ２ ６３ ０．８８５ ０．９２２ ３ ６３ ０．８４９ ０．８８５ ４ ６３ ０．８１５ ０．８４９ ５ ６３ ０．０００ ０．８１５ ６ ６４ ０．９６１ １．０００ １ ６４ ０．９２４ ０．９６１ ２ ６４ ０．８８８ ０．９２４ ３ ６４ ０．８５３ ０．８８８ ４ ６４ ０．８２０ ０．８５３ ５ ６４ ０．０００ ０．８２０ ６ ６５ ０．９６２ １．０００ １ ６５ ０．９２５ ０．９６２ ２ ６５ ０．８９０ ０．９２５ ３ ６５ ０．８５６ ０．８９０ ４ ６５ ０．８２４ ０．８５６ ５ ６５ ０．０００ ０．８２４ ６ ６６ ０．９６２ １．０００ １ ６６ ０．９２５ ０．９６２ ２ ６６ ０．８９０ ０．９２５ ３ ６６ ０．８５６ ０．８９０ ４ ６６ ０．８２４ ０．８５６ ５ ６６ ０．０００ ０．８２４ ６ ６７ ０．９６３ １．０００ １ ６７ ０．９２７ ０．９６３ ２ ６７ ０．８９３ ０．９２７ ３ ６７ ０．８６０ ０．８９３ ４ ６７ ０．８２８ ０．８６０ ５ ６７ ０．０００ ０．８２８ ６ ６８ ０．９６３ １．０００ １ ６８ ０．９２７ ０．９６３ ２ ６８ ０．８９３ ０．９２７ ３ ６８ ０．８６０ ０．８９３ ４ ６８ ０．８２８ ０．８６０ ５ ６８ ０．０００ ０．８２８ ６ ６９ ０．９６４ １．０００ １ ６９ ０．９２９ ０．９６４ ２ ６９ ０．８９６ ０．９２９ ３ ６９ ０．８６４ ０．８９６ ４ ６９ ０．８３３ ０．８６４ ５ ６９ ０．０００ ０．８３３ ６ ７０ ０．９６４ １．０００ １ ７０ ０．９２９ ０．９６４ ２ ７０ ０．８９６ ０．９２９ ３ ７０ ０．８６４ ０．８９６ ４ ７０ ０．８３３ ０．８６４ ５ ７０ ０．０００ ０．８３３ ６ ７１ ０．９６５ １．０００ １ ７１ ０．９３１ ０．９６５ ２ ７１ ０．８９９ ０．９３１ ３ ７１ ０．８６７ ０．８９９ ４ ７１ ０．８３７ ０．８６７ ５ ７１ ０．０００ ０．８３７ ６ ７２ ０．９６５ １．０００ １ ７２ ０．９３１ ０．９６５ ２ ７２ ０．８９９ ０．９３１ ３ ７２ ０．８６７ ０．８９９ ４ ７２ ０．８３７ ０．８６７ ５ ７２ ０．０００ ０．８３７ ６ ７３ ０．９６６ １．０００ １ ７３ ０．９３３ ０．９６６ ２ ７３ ０．９０１ ０．９３３ ３ ７３ ０．８７１ ０．９０１ ４ ７３ ０．８４１ ０．８７１ ５ ７３ ０．０００ ０．８４１ ６ ７４ ０．９６６ １．０００ １ ７４ ０．９３３ ０．９６６ ２ ７４ ０．９０１ ０．９３３ ３ ７４ ０．８７１ ０．９０１ ４ ７４ ０．８４１ ０．８７１ ５ ７４ ０．０００ ０．８４１ ６ （五） 耐用年数 未償却割合 経過年数 以上 未満 年 年 ７５ ０．９６７ １．０００ １ ７５ ０．９３５ ０．９６７ ２ ７５ ０．９０４ ０．９３５ ３ ７５ ０．８７４ ０．９０４ ４ ７５ ０．８４６ ０．８７４ ５ ７５ ０．０００ ０．８４６ ６ ７６ ０．９６７ １．０００ １ ７６ ０．９３５ ０．９６７ ２ ７６ ０．９０４ ０．９３５ ３ ７６ ０．８７４ ０．９０４ ４ ７６ ０．８４６ ０．８７４ ５ ７６ ０．０００ ０．８４６ ６ ７７ ０．９６８ １．０００ １ ７７ ０．９３７ ０．９６８ ２ ７７ ０．９０７ ０．９３７ ３ ７７ ０．８７８ ０．９０７ ４ ７７ ０．８５０ ０．８７８ ５ ７７ ０．０００ ０．８５０ ６ ７８ ０．９６８ １．０００ １ ７８ ０．９３７ ０．９６８ ２ ７８ ０．９０７ ０．９３７ ３ ７８ ０．８７８ ０．９０７ ４ ７８ ０．８５０ ０．８７８ ５ ７８ ０．０００ ０．８５０ ６ ７９ ０．９６８ １．０００ １ ７９ ０．９３７ ０．９６８ ２ ７９ ０．９０７ ０．９３７ ３ ７９ ０．８７８ ０．９０７ ４ ７９ ０．８５０ ０．８７８ ５ ７９ ０．０００ ０．８５０ ６ ８０ ０．９６９ １．０００ １ ８０ ０．９３９ ０．９６９ ２ ８０ ０．９１０ ０．９３９ ３ ８０ ０．８８２ ０．９１０ ４ ８０ ０．８５４ ０．８８２ ５ ８０ ０．０００ ０．８５４ ６ ８１ ０．９６９ １．０００ １ ８１ ０．９３９ ０．９６９ ２ ８１ ０．９１０ ０．９３９ ３ ８１ ０．８８２ ０．９１０ ４ ８１ ０．８５４ ０．８８２ ５ ８１ ０．０００ ０．８５４ ６ ８２ ０．９７０ １．０００ １ ８２ ０．９４１ ０．９７０ ２ ８２ ０．９１３ ０．９４１ ３ ８２ ０．８８５ ０．９１３ ４ ８２ ０．８５９ ０．８８５ ５ ８２ ０．０００ ０．８５９ ６ ８３ ０．９７０ １．０００ １ ８３ ０．９４１ ０．９７０ ２ ８３ ０．９１３ ０．９４１ ３ ８３ ０．８８５ ０．９１３ ４ ８３ ０．８５９ ０．８８５ ５ ８３ ０．０００ ０．８５９ ６ ８４ ０．９７０ １．０００ １ ８４ ０．９４１ ０．９７０ ２ ８４ ０．９１３ ０．９４１ ３ ８４ ０．８８５ ０．９１３ ４ ８４ ０．８５９ ０．８８５ ５ ８４ ０．０００ ０．８５９ ６ ８５ ０．９７１ １．０００ １ ８５ ０．９４３ ０．９７１ ２ ８５ ０．９１５ ０．９４３ ３ ８５ ０．８８９ ０．９１５ ４ ８５ ０．８６３ ０．８８９ ５ ８５ ０．０００ ０．８６３ ６ ８６ ０．９７１ １．０００ １ ８６ ０．９４３ ０．９７１ ２ ８６ ０．９１５ ０．９４３ ３ ８６ ０．８８９ ０．９１５ ４ ８６ ０．８６３ ０．８８９ ５ ８６ ０．０００ ０．８６３ ６ ８７ ０．９７１ １．０００ １ ８７ ０．９４３ ０．９７１ ２ ８７ ０．９１５ ０．９４３ ３ ８７ ０．８８９ ０．９１５ ４ ８７ ０．８６３ ０．８８９ ５ ８７ ０．０００ ０．８６３ ６ ８８ ０．９７２ １．０００ １ ８８ ０．９４５ ０．９７２ ２ ８８ ０．９１８ ０．９４５ ３ ８８ ０．８９３ ０．９１８ ４ ８８ ０．８６８ ０．８９３ ５ ８８ ０．０００ ０．８６８ ６ ８９ ０．９７２ １．０００ １ ８９ ０．９４５ ０．９７２ ２ ８９ ０．９１８ ０．９４５ ３ ８９ ０．８９３ ０．９１８ ４ ８９ ０．８６８ ０．８９３ ５ ８９ ０．０００ ０．８６８ ６ ９０ ０．９７２ １．０００ １ ９０ ０．９４５ ０．９７２ ２ ９０ ０．９１８ ０．９４５ ３ ９０ ０．８９３ ０．９１８ ４ ９０ ０．８６８ ０．８９３ ５ ９０ ０．０００ ０．８６８ ６ ９１ ０．９７３ １．０００ １ ９１ ０．９４７ ０．９７３ ２ ９１ ０．９２１ ０．９４７ ３ ９１ ０．８９６ ０．９２１ ４ ９１ ０．８７２ ０．８９６ ５ ９１ ０．０００ ０．８７２ ６ ９２ ０．９７３ １．０００ １ ９２ ０．９４７ ０．９７３ ２ ９２ ０．９２１ ０．９４７ ３ ９２ ０．８９６ ０．９２１ ４ ９２ ０．８７２ ０．８９６ ５ ９２ ０．０００ ０．８７２ ６ （六） 耐用年数 未償却割合 経過年数 以上 未満 年 年 ９３ ０．９７３ １．０００ １ ９３ ０．９４７ ０．９７３ ２ ９３ ０．９２１ ０．９４７ ３ ９３ ０．８９６ ０．９２１ ４ ９３ ０．８７２ ０．８９６ ５ ９３ ０．０００ ０．８７２ ６ ９４ ０．９７３ １．０００ １ ９４ ０．９４７ ０．９７３ ２ ９４ ０．９２１ ０．９４７ ３ ９４ ０．８９６ ０．９２１ ４ ９４ ０．８７２ ０．８９６ ５ ９４ ０．０００ ０．８７２ ６ ９５ ０．９７４ １．０００ １ ９５ ０．９４９ ０．９７４ ２ ９５ ０．９２４ ０．９４９ ３ ９５ ０．９００ ０．９２４ ４ ９５ ０．８７７ ０．９００ ５ ９５ ０．０００ ０．８７７ ６ ９６ ０．９７４ １．０００ １ ９６ ０．９４９ ０．９７４ ２ ９６ ０．９２４ ０．９４９ ３ ９６ ０．９００ ０．９２４ ４ ９６ ０．８７７ ０．９００ ５ ９６ ０．０００ ０．８７７ ６ ９７ ０．９７４ １．０００ １ ９７ ０．９４９ ０．９７４ ２ ９７ ０．９２４ ０．９４９ ３ ９７ ０．９００ ０．９２４ ４ ９７ ０．８７７ ０．９００ ５ ９７ ０．０００ ０．８７７ ６ ９８ ０．９７４ １．０００ １ ９８ ０．９４９ ０．９７４ ２ ９８ ０．９２４ ０．９４９ ３ ９８ ０．９００ ０．９２４ ４ ９８ ０．８７７ ０．９００ ５ ９８ ０．０００ ０．８７７ ６ ９９ ０．９７５ １．０００ １ ９９ ０．９５１ ０．９７５ ２ ９９ ０．９２７ ０．９５１ ３ ９９ ０．９０４ ０．９２７ ４ ９９ ０．８８１ ０．９０４ ５ ９９ ０．０００ ０．８８１ ６ １００ ０．９７５ １．０００ １ １００ ０．９５１ ０．９７５ ２ １００ ０．９２７ ０．９５１ ３ １００ ０．９０４ ０．９２７ ４ １００ ０．８８１ ０．９０４ ５ １００ ０．０００ ０．８８１ ６ （注） この表における用語については、次に定めるところによる。 （一）　「耐用年数」とは、改正後の減価償却資産の耐用年数等に関する省令第一条から第三条まで（減価償却資産の耐用年数等）の規定による耐用年数をいう。 （二）　「未償却割合」とは、附則第二項に規定する未償却割合をいう。 (1) Useful life Undepreciated ratio Elapsed years or more less than years years 3 0.000 1.000 1 4 0.375 1.000 1 4 0.000 0.375 2 5 0.500 1.000 1 5 0.250 0.500 2 5 0.000 0.250 3 6 0.583 1.000 1 6 0.340 0.583 2 6 0.198 0.340 3 6 0.000 0.198 4 7 0.643 1.000 1 7 0.413 0.643 2 7 0.266 0.413 3 7 0.171 0.266 4 7 0.000 0.171 5 8 0.687 1.000 1 8 0.472 0.687 2 8 0.324 0.472 3 8 0.223 0.324 4 8 0.153 0.223 5 8 0.000 0.153 6 9 0.722 1.000 1 9 0.521 0.722 2 9 0.376 0.521 3 9 0.272 0.376 4 9 0.196 0.272 5 9 0.000 0.196 6 10 0.750 1.000 1 10 0.563 0.750 2 10 0.422 0.563 3 10 0.316 0.422 4 10 0.237 0.316 5 10 0.000 0.237 6 11 0.773 1.000 1 11 0.598 0.773 2 11 0.462 0.598 3 11 0.357 0.462 4 11 0.276 0.357 5 11 0.000 0.276 6 12 0.792 1.000 1 12 0.627 0.792 2 12 0.497 0.627 3 12 0.393 0.497 4 12 0.312 0.393 5 12 0.000 0.312 6 13 0.808 1.000 1 13 0.653 0.808 2 13 0.528 0.653 3 13 0.426 0.528 4 13 0.344 0.426 5 13 0.000 0.344 6 14 0.821 1.000 1 14 0.674 0.821 2 14 0.553 0.674 3 14 0.454 0.553 4 14 0.373 0.454 5 14 0.000 0.373 6 15 0.833 1.000 1 15 0.694 0.833 2 15 0.578 0.694 3 15 0.481 0.578 4 15 0.401 0.481 5 15 0.000 0.401 6 16 0.844 1.000 1 16 0.712 0.844 2 16 0.601 0.712 3 16 0.507 0.601 4 16 0.428 0.507 5 16 0.000 0.428 6 17 0.853 1.000 1 17 0.728 0.853 2 17 0.621 0.728 3 17 0.529 0.621 4 17 0.452 0.529 5 17 0.000 0.452 6 18 0.861 1.000 1 18 0.741 0.861 2 18 0.638 0.741 3 18 0.550 0.638 4 18 0.473 0.550 5 18 0.000 0.473 6 19 0.868 1.000 1 19 0.753 0.868 2 19 0.654 0.753 3 19 0.568 0.654 4 19 0.493 0.568 5 19 0.000 0.493 6 20 0.875 1.000 1 20 0.766 0.875 2 20 0.670 0.766 3 20 0.586 0.670 4 20 0.513 0.586 5 20 0.000 0.513 6 (2) Useful life Undepreciated ratio Elapsed years or more less than years years 21 0.881 1.000 1 21 0.776 0.881 2 21 0.684 0.776 3 21 0.602 0.684 4 21 0.531 0.602 5 21 0.000 0.531 6 22 0.886 1.000 1 22 0.785 0.886 2 22 0.696 0.785 3 22 0.616 0.696 4 22 0.546 0.616 5 22 0.000 0.546 6 23 0.891 1.000 1 23 0.794 0.891 2 23 0.707 0.794 3 23 0.630 0.707 4 23 0.562 0.630 5 23 0.000 0.562 6 24 0.896 1.000 1 24 0.803 0.896 2 24 0.719 0.803 3 24 0.645 0.719 4 24 0.577 0.645 5 24 0.000 0.577 6 25 0.900 1.000 1 25 0.810 0.900 2 25 0.729 0.810 3 25 0.656 0.729 4 25 0.590 0.656 5 25 0.000 0.590 6 26 0.904 1.000 1 26 0.817 0.904 2 26 0.739 0.817 3 26 0.668 0.739 4 26 0.604 0.668 5 26 0.000 0.604 6 27 0.907 1.000 1 27 0.823 0.907 2 27 0.746 0.823 3 27 0.677 0.746 4 27 0.614 0.677 5 27 0.000 0.614 6 28 0.911 1.000 1 28 0.830 0.911 2 28 0.756 0.830 3 28 0.689 0.756 4 28 0.627 0.689 5 28 0.000 0.627 6 29 0.914 1.000 1 29 0.835 0.914 2 29 0.764 0.835 3 29 0.698 0.764 4 29 0.638 0.698 5 29 0.000 0.638 6 30 0.917 1.000 1 30 0.841 0.917 2 30 0.771 0.841 3 30 0.707 0.771 4 30 0.648 0.707 5 30 0.000 0.648 6 31 0.919 1.000 1 31 0.845 0.919 2 31 0.776 0.845 3 31 0.713 0.776 4 31 0.656 0.713 5 31 0.000 0.656 6 32 0.922 1.000 1 32 0.850 0.922 2 32 0.784 0.850 3 32 0.723 0.784 4 32 0.666 0.723 5 32 0.000 0.666 6 33 0.924 1.000 1 33 0.854 0.924 2 33 0.789 0.854 3 33 0.729 0.789 4 33 0.674 0.729 5 33 0.000 0.674 6 34 0.926 1.000 1 34 0.857 0.926 2 34 0.794 0.857 3 34 0.735 0.794 4 34 0.681 0.735 5 34 0.000 0.681 6 35 0.929 1.000 1 35 0.863 0.929 2 35 0.802 0.863 3 35 0.745 0.802 4 35 0.692 0.745 5 35 0.000 0.692 6 36 0.931 1.000 1 36 0.867 0.931 2 36 0.807 0.867 3 36 0.751 0.807 4 36 0.699 0.751 5 36 0.000 0.699 6 37 0.932 1.000 1 37 0.869 0.932 2 37 0.810 0.869 3 37 0.755 0.810 4 37 0.703 0.755 5 37 0.000 0.703 6 38 0.934 1.000 1 38 0.872 0.934 2 38 0.815 0.872 3 38 0.761 0.815 4 38 0.711 0.761 5 38 0.000 0.711 6 (3) Useful life Undepreciated ratio Elapsed years or more less than years years 39 0.936 1.000 1 39 0.876 0.936 2 39 0.820 0.876 3 39 0.768 0.820 4 39 0.718 0.768 5 39 0.000 0.718 6 40 0.937 1.000 1 40 0.878 0.937 2 40 0.823 0.878 3 40 0.771 0.823 4 40 0.722 0.771 5 40 0.000 0.722 6 41 0.939 1.000 1 41 0.882 0.939 2 41 0.828 0.882 3 41 0.777 0.828 4 41 0.730 0.777 5 41 0.000 0.730 6 42 0.940 1.000 1 42 0.884 0.940 2 42 0.831 0.884 3 42 0.781 0.831 4 42 0.734 0.781 5 42 0.000 0.734 6 43 0.942 1.000 1 43 0.887 0.942 2 43 0.836 0.887 3 43 0.787 0.836 4 43 0.742 0.787 5 43 0.000 0.742 6 44 0.943 1.000 1 44 0.889 0.943 2 44 0.839 0.889 3 44 0.791 0.839 4 44 0.746 0.791 5 44 0.000 0.746 6 45 0.944 1.000 1 45 0.891 0.944 2 45 0.841 0.891 3 45 0.794 0.841 4 45 0.750 0.794 5 45 0.000 0.750 6 46 0.946 1.000 1 46 0.895 0.946 2 46 0.847 0.895 3 46 0.801 0.847 4 46 0.758 0.801 5 46 0.000 0.758 6 47 0.947 1.000 1 47 0.897 0.947 2 47 0.849 0.897 3 47 0.804 0.849 4 47 0.762 0.804 5 47 0.000 0.762 6 48 0.948 1.000 1 48 0.899 0.948 2 48 0.852 0.899 3 48 0.808 0.852 4 48 0.766 0.808 5 48 0.000 0.766 6 49 0.949 1.000 1 49 0.901 0.949 2 49 0.855 0.901 3 49 0.811 0.855 4 49 0.770 0.811 5 49 0.000 0.770 6 50 0.950 1.000 1 50 0.903 0.950 2 50 0.857 0.903 3 50 0.815 0.857 4 50 0.774 0.815 5 50 0.000 0.774 6 51 0.951 1.000 1 51 0.904 0.951 2 51 0.860 0.904 3 51 0.818 0.860 4 51 0.778 0.818 5 51 0.000 0.778 6 52 0.952 1.000 1 52 0.906 0.952 2 52 0.863 0.906 3 52 0.821 0.863 4 52 0.782 0.821 5 52 0.000 0.782 6 53 0.953 1.000 1 53 0.908 0.953 2 53 0.866 0.908 3 53 0.825 0.866 4 53 0.786 0.825 5 53 0.000 0.786 6 54 0.954 1.000 1 54 0.910 0.954 2 54 0.868 0.910 3 54 0.828 0.868 4 54 0.790 0.828 5 54 0.000 0.790 6 55 0.955 1.000 1 55 0.912 0.955 2 55 0.871 0.912 3 55 0.832 0.871 4 55 0.794 0.832 5 55 0.000 0.794 6 56 0.955 1.000 1 56 0.912 0.955 2 56 0.871 0.912 3 56 0.832 0.871 4 56 0.794 0.832 5 56 0.000 0.794 6 (4) Useful life Undepreciated ratio Elapsed years or more less than years years 57 0.956 1.000 1 57 0.914 0.956 2 57 0.874 0.914 3 57 0.835 0.874 4 57 0.799 0.835 5 57 0.000 0.799 6 58 0.957 1.000 1 58 0.916 0.957 2 58 0.876 0.916 3 58 0.839 0.876 4 58 0.803 0.839 5 58 0.000 0.803 6 59 0.958 1.000 1 59 0.918 0.958 2 59 0.879 0.918 3 59 0.842 0.879 4 59 0.807 0.842 5 59 0.000 0.807 6 60 0.958 1.000 1 60 0.918 0.958 2 60 0.879 0.918 3 60 0.842 0.879 4 60 0.807 0.842 5 60 0.000 0.807 6 61 0.959 1.000 1 61 0.920 0.959 2 61 0.882 0.920 3 61 0.846 0.882 4 61 0.811 0.846 5 61 0.000 0.811 6 62 0.960 1.000 1 62 0.922 0.960 2 62 0.885 0.922 3 62 0.849 0.885 4 62 0.815 0.849 5 62 0.000 0.815 6 63 0.960 1.000 1 63 0.922 0.960 2 63 0.885 0.922 3 63 0.849 0.885 4 63 0.815 0.849 5 63 0.000 0.815 6 64 0.961 1.000 1 64 0.924 0.961 2 64 0.888 0.924 3 64 0.853 0.888 4 64 0.820 0.853 5 64 0.000 0.820 6 65 0.962 1.000 1 65 0.925 0.962 2 65 0.890 0.925 3 65 0.856 0.890 4 65 0.824 0.856 5 65 0.000 0.824 6 66 0.962 1.000 1 66 0.925 0.962 2 66 0.890 0.925 3 66 0.856 0.890 4 66 0.824 0.856 5 66 0.000 0.824 6 67 0.963 1.000 1 67 0.927 0.963 2 67 0.893 0.927 3 67 0.860 0.893 4 67 0.828 0.860 5 67 0.000 0.828 6 68 0.963 1.000 1 68 0.927 0.963 2 68 0.893 0.927 3 68 0.860 0.893 4 68 0.828 0.860 5 68 0.000 0.828 6 69 0.964 1.000 1 69 0.929 0.964 2 69 0.896 0.929 3 69 0.864 0.896 4 69 0.833 0.864 5 69 0.000 0.833 6 70 0.964 1.000 1 70 0.929 0.964 2 70 0.896 0.929 3 70 0.864 0.896 4 70 0.833 0.864 5 70 0.000 0.833 6 71 0.965 1.000 1 71 0.931 0.965 2 71 0.899 0.931 3 71 0.867 0.899 4 71 0.837 0.867 5 71 0.000 0.837 6 72 0.965 1.000 1 72 0.931 0.965 2 72 0.899 0.931 3 72 0.867 0.899 4 72 0.837 0.867 5 72 0.000 0.837 6 73 0.966 1.000 1 73 0.933 0.966 2 73 0.901 0.933 3 73 0.871 0.901 4 73 0.841 0.871 5 73 0.000 0.841 6 74 0.966 1.000 1 74 0.933 0.966 2 74 0.901 0.933 3 74 0.871 0.901 4 74 0.841 0.871 5 74 0.000 0.841 6 (5) Useful life Undepreciated ratio Elapsed years or more less than years years 75 0.967 1.000 1 75 0.935 0.967 2 75 0.904 0.935 3 75 0.874 0.904 4 75 0.846 0.874 5 75 0.000 0.846 6 76 0.967 1.000 1 76 0.935 0.967 2 76 0.904 0.935 3 76 0.874 0.904 4 76 0.846 0.874 5 76 0.000 0.846 6 77 0.968 1.000 1 77 0.937 0.968 2 77 0.907 0.937 3 77 0.878 0.907 4 77 0.850 0.878 5 77 0.000 0.850 6 78 0.968 1.000 1 78 0.937 0.968 2 78 0.907 0.937 3 78 0.878 0.907 4 78 0.850 0.878 5 78 0.000 0.850 6 79 0.968 1.000 1 79 0.937 0.968 2 79 0.907 0.937 3 79 0.878 0.907 4 79 0.850 0.878 5 79 0.000 0.850 6 80 0.969 1.000 1 80 0.939 0.969 2 80 0.910 0.939 3 80 0.882 0.910 4 80 0.854 0.882 5 80 0.000 0.854 6 81 0.969 1.000 1 81 0.939 0.969 2 81 0.910 0.939 3 81 0.882 0.910 4 81 0.854 0.882 5 81 0.000 0.854 6 82 0.970 1.000 1 82 0.941 0.970 2 82 0.913 0.941 3 82 0.885 0.913 4 82 0.859 0.885 5 82 0.000 0.859 6 83 0.970 1.000 1 83 0.941 0.970 2 83 0.913 0.941 3 83 0.885 0.913 4 83 0.859 0.885 5 83 0.000 0.859 6 84 0.970 1.000 1 84 0.941 0.970 2 84 0.913 0.941 3 84 0.885 0.913 4 84 0.859 0.885 5 84 0.000 0.859 6 85 0.971 1.000 1 85 0.943 0.971 2 85 0.915 0.943 3 85 0.889 0.915 4 85 0.863 0.889 5 85 0.000 0.863 6 86 0.971 1.000 1 86 0.943 0.971 2 86 0.915 0.943 3 86 0.889 0.915 4 86 0.863 0.889 5 86 0.000 0.863 6 87 0.971 1.000 1 87 0.943 0.971 2 87 0.915 0.943 3 87 0.889 0.915 4 87 0.863 0.889 5 87 0.000 0.863 6 88 0.972 1.000 1 88 0.945 0.972 2 88 0.918 0.945 3 88 0.893 0.918 4 88 0.868 0.893 5 88 0.000 0.868 6 89 0.972 1.000 1 89 0.945 0.972 2 89 0.918 0.945 3 89 0.893 0.918 4 89 0.868 0.893 5 89 0.000 0.868 6 90 0.972 1.000 1 90 0.945 0.972 2 90 0.918 0.945 3 90 0.893 0.918 4 90 0.868 0.893 5 90 0.000 0.868 6 91 0.973 1.000 1 91 0.947 0.973 2 91 0.921 0.947 3 91 0.896 0.921 4 91 0.872 0.896 5 91 0.000 0.872 6 92 0.973 1.000 1 92 0.947 0.973 2 92 0.921 0.947 3 92 0.896 0.921 4 92 0.872 0.896 5 92 0.000 0.872 6 (6) Useful life Undepreciated ratio Elapsed years or more less than years years 93 0.973 1.000 1 93 0.947 0.973 2 93 0.921 0.947 3 93 0.896 0.921 4 93 0.872 0.896 5 93 0.000 0.872 6 94 0.973 1.000 1 94 0.947 0.973 2 94 0.921 0.947 3 94 0.896 0.921 4 94 0.872 0.896 5 94 0.000 0.872 6 95 0.974 1.000 1 95 0.949 0.974 2 95 0.924 0.949 3 95 0.900 0.924 4 95 0.877 0.900 5 95 0.000 0.877 6 96 0.974 1.000 1 96 0.949 0.974 2 96 0.924 0.949 3 96 0.900 0.924 4 96 0.877 0.900 5 96 0.000 0.877 6 97 0.974 1.000 1 97 0.949 0.974 2 97 0.924 0.949 3 97 0.900 0.924 4 97 0.877 0.900 5 97 0.000 0.877 6 98 0.974 1.000 1 98 0.949 0.974 2 98 0.924 0.949 3 98 0.900 0.924 4 98 0.877 0.900 5 98 0.000 0.877 6 99 0.975 1.000 1 99 0.951 0.975 2 99 0.927 0.951 3 99 0.904 0.927 4 99 0.881 0.904 5 99 0.000 0.881 6 100 0.975 1.000 1 100 0.951 0.975 2 100 0.927 0.951 3 100 0.904 0.927 4 100 0.881 0.904 5 100 0.000 0.881 6 Note In this Table, the terms are as provided below. (1) "Useful life" means the useful life under the provisions of Articles 1 through 3 (Useful Life, etc. of Depreciable Assets) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended. (2) "Undepreciated ratio" means the undepreciated ratio prescribed in paragraph (2) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4249-10/par-2: 減価償却資産の耐用年数等に関する省令第一条から第三条まで → 減価償却資産の耐用年数等に関する省令 第一条 (Article 1), art-1 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-1 - suppl-4249-10/par-2: 減価償却資産の耐用年数等に関する省令第一条から第三条まで → 減価償却資産の耐用年数等に関する省令 第二条 (Article 2), art-2 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-2 - suppl-4249-10/par-2: 減価償却資産の耐用年数等に関する省令第一条から第三条まで → 減価償却資産の耐用年数等に関する省令 第三条 (Article 3), art-3 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-3 - suppl-4249-10/par-2: 第一号 → 減価償却資産の耐用年数等に関する省令 附則第二項第一号 (Supplementary Provisions, paragraph (2), item (i)), suppl-4249-10/par-2/item-1 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10/par-2/item-1 - suppl-4249-10/par-2: 第二号 → 減価償却資産の耐用年数等に関する省令 附則第二項第二号 (Supplementary Provisions, paragraph (2), item (ii)), suppl-4249-10/par-2/item-2 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10/par-2/item-2 - suppl-4249-10/par-2/item-1: 第百二十六条第一項 → 所得税法施行令 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1 (e-Gov law ID 340CO0000000096) - suppl-4249-10/par-2/item-2: 前号 → 減価償却資産の耐用年数等に関する省令 附則第二項第一号 (Supplementary Provisions, paragraph (2), item (i)), suppl-4249-10/par-2/item-1 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10/par-2/item-1 - suppl-4249-10/par-2/item-2/sub-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-4249-10/par-2/item-2/sub-2: 所得税法等の一部を改正する法律（令和二年法律第八号）第三条 → e-Gov law 502AC0000000008, 第三条 (Article 3), art-3 — not held in this collection - suppl-4249-10/par-3: 前項第二号 → 減価償却資産の耐用年数等に関する省令 附則第二項第二号 (Supplementary Provisions, paragraph (2), item (ii)), suppl-4249-10/par-2/item-2 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10/par-2/item-2 - suppl-4249-10/appdx-1: 減価償却資産の耐用年数等に関する省令第一条から第三条まで → 減価償却資産の耐用年数等に関する省令 第一条 (Article 1), art-1 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-1 - suppl-4249-10/appdx-1: 減価償却資産の耐用年数等に関する省令第一条から第三条まで → 減価償却資産の耐用年数等に関する省令 第二条 (Article 2), art-2 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-2 - suppl-4249-10/appdx-1: 減価償却資産の耐用年数等に関する省令第一条から第三条まで → 減価償却資産の耐用年数等に関する省令 第三条 (Article 3), art-3 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-3 ## Cited by 3 provisions cite 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-4249-10/par-2 - 減価償却資産の耐用年数等に関する省令 附則第二項第二号 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10/par-2/item-2 - 減価償却資産の耐用年数等に関する省令 附則第三項 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10/par-3 --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch useful-life-of-depreciable-assets-ordinance-20261106T194841-006, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch useful-life-of-depreciable-assets-ordinance-20261106T194841-007, 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