# 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 — 附則別表 (Supplementary Provisions, Appended Table 1)
This is the Markdown twin of https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4249-10/appdx-1. 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: 附則別表 (Supplementary Provisions, Appended Table 1)（経過年数表） — address `suppl-4249-10/appdx-1`
- 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/appdx-1
- 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/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
---
## 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-20261106T194841-007, 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