# 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)

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- 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-4289-27`
- 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-4289-27
- 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 平成二八年三月三一日財務省令第二七号
<sup>suppl-4289-27 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4289-27</sup>

**第一項**  この省令は、平成二十八年四月一日から施行する。
<sup>suppl-4289-27/par-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4289-27/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2016.
<sup>machine translation, not official</sup>

**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「新令」という。）第一条第四項（一般の減価償却資産の耐用年数）の規定は、この省令の施行の日（以下「施行日」という。）以後に同項の規定により提出する申請書について適用し、施行日前に改正前の減価償却資産の耐用年数等に関する省令第一条第四項（一般の減価償却資産の耐用年数）の規定により提出した申請書については、なお従前の例による。
<sup>suppl-4289-27/par-2 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4289-27/par-2</sup>
The provisions of Article 1, paragraph (4) (Useful Life of General Depreciable Assets) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended (hereinafter referred to as the "New Order") apply to a written application submitted pursuant to the provisions of that paragraph on or after the Effective Date of this Ministerial Order (hereinafter referred to as the "Effective Date"), and for a written application submitted before the Effective Date pursuant to the provisions of Article 1, paragraph (4) (Useful Life of General Depreciable Assets) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets before amendment, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  個人が施行日から平成二十八年十二月三十一日までの間に新令第一条第四項の規定により提出する申請書に係る同項の規定の適用については、同項第一号中「並びに納税地並びに法人（人格のない社団等を含む。）にあつては、法人番号」とあるのは「、納税地並びに個人番号」と、「第二条第十五項」とあるのは「第二条第五項」と、「法人番号を」とあるのは「個人番号をいう。）又は法人番号（同条第十五項に規定する法人番号を」とする。
<sup>suppl-4289-27/par-3 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4289-27/par-3</sup>
With regard to the application of the provisions of Article 1, paragraph (4) of the New Order to a written application that an individual submits pursuant to those provisions during the period from the Effective Date to December 31, 2016, in item (i) of that paragraph, "and the place for tax payment, and, in the case of a corporation (including an association or foundation without juridical personality), the corporate number" is deemed to be replaced with ", the place for tax payment and the individual number", and "the corporate number prescribed in Article 2, paragraph (15) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013)" is deemed to be replaced with "the individual number prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013)) or the corporate number (meaning the corporate number prescribed in paragraph (15) of that Article".
<sup>machine translation, not official</sup>

**第四項**  法人税法（昭和四十年法律第三十四号）第二条第四号（定義）に規定する外国法人（同条第八号に規定する人格のない社団等で同条第二号に規定する国外に本店又は主たる事務所を有するものを含む。）が施行日前に開始し、かつ、施行日以後に終了する事業年度の施行日から当該事業年度終了の日までの間に新令第一条第四項の規定により提出する申請書に係る同項の規定の適用については、同項第一号中「。以下この号において同じ。）の氏名（法人税法第二条第四号に規定する外国法人（人格のない社団等で同条第二号に規定する国外に本店又は主たる事務所を有するものを含む。）にあつては、代表者及び同法第百四十一条各号（課税標準）に定める国内源泉所得に係る事業又は資産の経営又は管理の責任者の氏名）」とあるのは、「）の氏名」とする。
<sup>suppl-4289-27/par-4 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4289-27/par-4</sup>
With regard to the application of the provisions of Article 1, paragraph (4) of the New Order to a written application that a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965) (including an association or foundation without juridical personality prescribed in item (viii) of that Article that has its head office or principal office outside Japan as prescribed in item (ii) of that Article) submits pursuant to those provisions during the period from the Effective Date to the last day of a business year that commenced before the Effective Date and ends on or after the Effective Date, in item (i) of that paragraph, "the administrator; the same applies hereinafter in this item) (for a foreign corporation prescribed in Article 2, item (iv) of the Corporation Tax Act (including an association or foundation without juridical personality that has its head office or principal office outside Japan as prescribed in item (ii) of that Article), the names of the representative and of the person responsible for the operation or management of the business or assets pertaining to the domestic source income prescribed in the items of Article 141 (Tax Base) of that Act)" is deemed to be replaced with "the administrator)".
<sup>machine translation, not official</sup>

**第五項**  電気事業法等の一部を改正する等の法律の一部の施行に伴う関係政令の整備に関する政令（平成二十八年政令第四十八号。以下この項において「整備政令」という。）附則第二条第二項（所得税法施行令の一部改正に伴う経過措置）の規定により整備政令第二条の規定による改正後の所得税法施行令第六条第八号（減価償却資産の範囲）に掲げる無形固定資産とみなされる同項に規定する権利及び整備政令附則第三条第二項（法人税法施行令の一部改正に伴う経過措置）の規定により整備政令第三条の規定による改正後の法人税法施行令第十三条第八号（減価償却資産の範囲）に掲げる無形固定資産とみなされる同項に規定する権利の新令第一条第一項に規定する耐用年数は、十五年とする。
<sup>suppl-4289-27/par-5 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-4289-27/par-5</sup>
The useful life prescribed in Article 1, paragraph (1) of the New Order of the rights prescribed in Article 2, paragraph (2) (Transitional Measures on Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Supplementary Provisions of the Cabinet Order on the Arrangement of Related Cabinet Orders Incident to Enforcement of Part of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Cabinet Order No. 48 of 2016; hereinafter in this paragraph referred to as the "Arrangement Cabinet Order") that are deemed, under the provisions of that paragraph, to be intangible fixed assets listed in Article 6, item (viii) (Scope of Depreciable Assets) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 2 of the Arrangement Cabinet Order, and of the rights prescribed in Article 3, paragraph (2) (Transitional Measures on Partial Amendment of the Order for the Enforcement of the Corporation Tax Act) of the Supplementary Provisions of the Arrangement Cabinet Order that are deemed, under the provisions of that paragraph, to be intangible fixed assets listed in Article 13, item (viii) (Scope of Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act as amended by the provisions of Article 3 of the Arrangement Cabinet Order, is 15 years.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4289-27/par-2: 第一条第四項 → 減価償却資産の耐用年数等に関する省令 第一条第四項 (Article 1, paragraph (4)), art-1/par-4 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-1/par-4
- suppl-4289-27/par-3: 新令第一条第四項 → 減価償却資産の耐用年数等に関する省令 第一条第四項 (Article 1, paragraph (4)), art-1/par-4 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-1/par-4
- suppl-4289-27/par-3: 同項第一号 → 減価償却資産の耐用年数等に関する省令 第一条第四項第一号 (Article 1, paragraph (4), item (i)), art-1/par-4/item-1 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-1/par-4/item-1
- suppl-4289-27/par-4: 法人税法（昭和四十年法律第三十四号）第二条第四号 → 法人税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-4 (e-Gov law ID 340AC0000000034)
- suppl-4289-27/par-4: 同条第八号 → 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-4289-27/par-4: 同条第二号 → 法人税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-2 (e-Gov law ID 340AC0000000034)
- suppl-4289-27/par-4: 新令第一条第四項 → 減価償却資産の耐用年数等に関する省令 第一条第四項 (Article 1, paragraph (4)), art-1/par-4 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-1/par-4
- suppl-4289-27/par-4: 同項第一号 → 減価償却資産の耐用年数等に関する省令 第一条第四項第一号 (Article 1, paragraph (4), item (i)), art-1/par-4/item-1 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-1/par-4/item-1
- suppl-4289-27/par-4: 同法第百四十一条 → 法人税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/ja/corporation-tax-act/art-141 (e-Gov law ID 340AC0000000034)
- suppl-4289-27/par-5: 整備政令第二条 → e-Gov law 428CO0000000048, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4289-27/par-5: 所得税法施行令第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8 (e-Gov law ID 340CO0000000096)
- suppl-4289-27/par-5: 整備政令第三条 → e-Gov law 428CO0000000048, 第三条 (Article 3), art-3 — not held in this collection
- suppl-4289-27/par-5: 新令第一条第一項 → 減価償却資産の耐用年数等に関する省令 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-1/par-1

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## 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