# 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 — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-5029-56/art-17. 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: 第十七条 (Supplementary Provisions, Article 17)（減価償却資産の耐用年数等に関する省令の一部改正に伴う経過措置） — address `suppl-5029-56/art-17` - 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-5029-56/art-17 - 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. --- ### 第十七条（減価償却資産の耐用年数等に関する省令の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Ministerial Order on the Useful Life, etc. of Depreciable Assets caption: machine translation, not official suppl-5029-56/art-17 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-5029-56/art-17 **第一項** 第七条の規定による改正後の減価償却資産の耐用年数等に関する省令第三条第三項の規定の適用については、同項に規定する取得価額には、同項の被合併法人等がした償却の額で当該被合併法人等の各連結事業年度（旧法人税法第十五条の二第一項に規定する連結事業年度をいう。）の連結所得（旧法人税法第二条第十八号の四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金額を含まないものとする。 suppl-5029-56/art-17/par-1 · https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/suppl-5029-56/art-17/par-1 In the application of the provisions of Article 3, paragraph (3) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended by the provisions of Article 7, the acquisition cost prescribed in that paragraph does not include the amount of depreciation made by the acquired corporation, etc. referred to in that paragraph that was included in deductible expenses in calculating the amount of consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act) for each consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act) of that acquired corporation, etc. machine translation, not official --- ## Cites - suppl-5029-56/art-17/par-1: 減価償却資産の耐用年数等に関する省令第三条第三項 → 減価償却資産の耐用年数等に関する省令 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — https://japanlaw.org/ja/useful-life-of-depreciable-assets-ordinance/art-3/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-20261106T194841-008, 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