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["◆減価償却資産の耐用年数等に関する省令（平成25年9月4日改正省令抜粋）",null,null,null,"平成25年9月4日改正"]
["別表第一　機械及び装置以外の有形減価償却資産の耐用年数表",null,null,"（抜粋）"]
[]
["種類","構造又は用途","細目",null,null,null,"耐用年数（年）"]
["建物附属設備","電気設備（照明設備を含む。）","蓄電池電源設備",null,null,null,"六"]
[null,null,"その他のもの",null,null,null,"一五"]
[null,"給排水又は衛生設備及びガス設備",{"$nulls":4},"一五"]
[null,"冷房、暖房、通風又はボイラー設備","冷暖房設備（冷凍機の出力が二十二キロワット以下のもの）",null,null,null,"一三"]
[null,null,"その他のもの",null,null,null,"一五"]
[null,"昇降機設備","エレベーター",null,null,null,"一七"]
[null,null,"エスカレーター",null,null,null,"一五"]
[null,"消火、排煙又は災害報知設備及び格納式避難設備",{"$nulls":4},"八"]
[null,"エヤーカーテン又はドアー自動開閉設備",{"$nulls":4},"一二"]
[null,"アーケード又は日よけ設備","主として金属製のもの",null,null,null,"一五"]
[null,null,"その他のもの",null,null,null,"八"]
[null,"店用簡易装備",{"$nulls":4},"三"]
[null,"可動間仕切り","簡易なもの",null,null,null,"三"]
[null,null,"その他のもの",null,null,null,"一五"]
[null,"前掲のもの以外のもの及び前掲の区分によらないもの","主として金属製のもの",null,null,null,"一八"]
[null,null,"その他のもの",null,null,null,"一〇"]
["構築物","鉄道業用又は軌道業用のもの","軌条及びその附属品",null,null,null,"二〇"]
[null,"発電用又は送配電用のもの","小水力発電用のもの（農山漁村電気導入促進法（昭和二十七年法律第三百五十八号）に基づき建設したものに限る。）",null,null,null,"三〇"]
[null,null,"その他の水力発電用のもの（貯水池、調整池及び水路に限る。）",null,null,null,"五七"]
[null,null,"汽力発電用のもの（岩壁、さん橋、堤防、防波堤、煙突、その他汽力発電用のものをいう。）",null,null,null,"四一"]
[null,null,"送電用のもの"]
[null,null,null,"地中電線路",null,null,"二五"]
[null,null,null,"塔、柱、がい子、送電線、地線及び添加電話線",null,null,"三六"]
[null,null,"配電用のもの"]
[null,null,null,"鉄塔及び鉄柱",null,null,"五〇"]
[null,null,null,"鉄筋コンクリート柱",null,null,"四二"]
[null,null,null,"木柱",null,null,"一五"]
[null,null,null,"配電線",null,null,"三〇"]
[null,null,null,"引込線",null,null,"二〇"]
[null,null,null,"添架電話線",null,null,"三〇"]
[null,null,null,"地中電線路",null,null,"二五"]
[null,"電気通信事業用のもの","通信ケーブル"]
[null,null,null,"光ファイバー製のもの",null,null,"一〇"]
[null,null,null,"その他のもの",null,null,"一三"]
[null,null,"地中電線路",null,null,null,"二七"]
[null,null,"その他の線路設備",null,null,null,"二一"]
[null,"放送用又は無線通信用のもの","鉄塔及び鉄柱"]
[null,null,null,"円筒空中線式のもの",null,null,"三〇"]
[null,null,null,"その他のもの",null,null,"四〇"]
[null,null,"鉄筋コンクリート柱",null,null,null,"四二"]
[null,null,"木塔及び木柱",null,null,null,"一〇"]
[null,null,"アンテナ",null,null,null,"一〇"]
[null,null,"接地線及び放送用配線",null,null,null,"一〇"]
[null,"農林業用のもの","主としてコンクリート造、れんが造、石造又はブロック造のもの"]
[null,null,null,"　果樹棚又はホップ棚",null,null,"一四"]
[null,null,null,"その他のもの",null,null,"一七"]
[null,null,"主として金属造のもの",null,null,null,"一四"]
[null,null,"主として木造のもの",null,null,null,"五"]
[null,null,"土管を主としたもの",null,null,null,"一〇"]
[null,null,"その他のもの",null,null,null,"八"]
[null,"広告用のもの","金属造のもの",null,null,null,"二〇"]
[null,null,"その他のもの",null,null,null,"一〇"]
[null,"競技場用、運動場用、遊園地用又は学校用のもの","スタンド"]
[null,null,null,"主として鉄骨鉄筋コンクリート造又は鉄筋コンクリート造のもの",null,null,"四五"]
[null,null,null,"主として鉄骨造のもの",null,null,"三〇"]
[null,null,null,"主として木造のもの",null,null,"一〇"]
[null,null,"競輪場用競走路"]
[null,null,null,"コンクリート敷のもの",null,null,"一五"]
[null,null,null,"その他のもの",null,null,"一〇"]
[null,null,"ネット設備",null,null,null,"一五"]
[null,null,"野球場、陸上競技場、ゴルフコースその他のスポーツ場の排水その他の土工施設",null,null,null,"三〇"]
[null,null,"水泳プール",null,null,null,"三〇"]
[null,null,"その他のもの"]
[null,null,null,"児童用のもの"]
[{"$nulls":4},"すべり台、ぶらんこ、ジャングルジムその他の遊戯用のもの",null,"一〇"]
[{"$nulls":4},"その他のもの",null,"一五"]
[null,null,"その他のもの"]
[null,null,null,"主として木造のもの",null,null,"一五"]
[null,null,null,"その他のもの",null,null,"三〇"]
[null,"緑化施設及び庭園","工場緑化施設",null,null,null,"七"]
[null,null,"その他の緑化施設及び庭園（工場緑化施設に含まれるものを除く。）",null,null,null,"二〇"]
[null,"舗装道路及び舗装路面","コンクリート敷、ブロック敷、れんが敷又は石敷のもの",null,null,null,"一五"]
[null,null,"アスファルト敷又は木れんが敷のもの",null,null,null,"一〇"]
[null,null,"ビチューマルス敷のもの",null,null,null,"三"]
[null,"鉄骨鉄筋コンクリート造又は鉄筋コンクリート造のもの（前掲のものを除く。）","水道用ダム",null,null,null,"八〇"]
[null,null,"トンネル",null,null,null,"七五"]
[null,null,"橋",null,null,null,"六〇"]
[null,null,"岸壁、さん橋、防壁（爆発物用のものを除く。）、堤防、防波堤、塔、やぐら、上水道、水そう及び用水用ダム",null,null,null,"五〇"]
[null,null,"乾ドツク",null,null,null,"四五"]
[null,null,"サイロ",null,null,null,"三五"]
[null,null,"下水道、煙突及び焼却炉",null,null,null,"三五"]
[null,null,"高架道路、製塩用ちんでん池、飼育場及びへい",null,null,null,"三〇"]
[null,null,"爆発物用防壁及び防油堤",null,null,null,"二五"]
[null,null,"造船台",null,null,null,"二四"]
[null,null,"放射性同位元素の放射線を直接受けるもの",null,null,null,"一五"]
[null,null,"その他のもの",null,null,null,"六〇"]
[null,"コンクリート造又はコンクリートブロック造のもの（前掲のものを除く。）","やぐら及び用水池",null,null,null,"四〇"]
[null,null,"サイロ",null,null,null,"三四"]
[null,null,"岸壁、さん橋、防壁（爆発物用のものを除く。）、堤防、防波堤、トンネル、上水道及び水そう",null,null,null,"三〇"]
[null,null,"下水道、飼育場及びへい",null,null,null,"一五"]
[null,null,"爆発物用防壁",null,null,null,"一三"]
[null,null,"引湯管",null,null,null,"一〇"]
[null,null,"鉱業用廃石捨場",null,null,null,"五"]
[null,null,"その他のもの",null,null,null,"四〇"]
[null,"れんが造のもの（前掲のものを除く。）","防壁（爆発物用のものを除く。）、堤防、防波堤及びトンネル",null,null,null,"五〇"]
[null,null,"煙突、煙道、焼却炉、へい及び爆発物用防壁"]
[null,null,null,"塩素、クロールスルホン酸その他の著しい腐食性を有する気体の影響を受けるもの",null,null,"七"]
[null,null,null,"その他のもの",null,null,"二五"]
[null,null,"その他のもの",null,null,null,"四〇"]
[null,"石造のもの（前掲のものを除く。）","岸壁、さん橋、防壁（爆発物用のものを除く。）、堤防、防波堤、上水道及び用水池",null,null,null,"五〇"]
[null,null,"乾ドック",null,null,null,"四五"]
[null,null,"下水道、へい及び爆発物用防壁",null,null,null,"三五"]
[null,null,"その他のもの",null,null,null,"五〇"]
[null,"土造のもの（前掲のものを除く。）","防壁（爆発物用のものを除く。）、堤防、防波堤及び自動車道",null,null,null,"四〇"]
[null,null,"上水道及び用水池",null,null,null,"三〇"]
[null,null,"下水道",null,null,null,"一五"]
[null,null,"へい",null,null,null,"二〇"]
[null,null,"爆発物用防壁及び防油堤",null,null,null,"一七"]
[null,null,"その他のもの",null,null,null,"四〇"]
[null,"金属造のもの（前掲のものを除く。）","橋（はね上げ橋を除く。）",null,null,null,"四五"]
[null,null,"はね上げ橋及び鋼矢板岸壁",null,null,null,"二五"]
[null,null,"サイロ",null,null,null,"二二"]
[null,null,"送配管"]
[null,null,null,"鋳鉄製のもの",null,null,"三〇"]
[null,null,null,"鋼鉄製のもの",null,null,"一五"]
[null,null,"ガス貯そう"]
[null,null,null,"液化ガス用のもの",null,null,"一〇"]
[null,null,null,"その他のもの",null,null,"二〇"]
[null,null,"薬品貯そう"]
[null,null,null,"塩酸、ふつ酸、発煙硫酸、濃硝酸その他の発煙性を有する無機酸用のもの",null,null,"八"]
[null,null,null,"有機酸用又は硫酸、硝酸その他前掲のもの以外の無機酸用のもの",null,null,"一〇"]
[null,null,null,"アルカリ類用、塩水用、アルコール用その他のもの",null,null,"一五"]
[null,null,"水そう及び油そう"]
[null,null,null,"鋳鉄製のもの",null,null,"二五"]
[null,null,null,"鋼鉄製のもの",null,null,"一五"]
[null,null,"浮きドック",null,null,null,"二〇"]
[null,null,"飼育場",null,null,null,"一五"]
[null,null,"つり橋、煙突、焼却炉、打込み井戸、へい、街路灯及びガードレール",null,null,null,"一〇"]
[null,null,"露天式立体駐車設備",null,null,null,"一五"]
[null,null,"その他のもの",null,null,null,"四五"]
[null,"合成樹脂造のもの（前掲のものを除く。）",{"$nulls":4},"一〇"]
[null,"木造のもの（前掲のものを除く。）","橋、塔、やぐら及びドック",null,null,null,"一五"]
[null,null,"岸壁、さん橋、防壁、堤防、防波堤、トンネル、水そう、引湯管及びへい",null,null,null,"一〇"]
[null,null,"飼育場",null,null,null,"七"]
[null,null,"その他のもの",null,null,null,"一五"]
[null,"前掲のもの以外のもの及び前掲の区分によらないもの","主として木造のもの",null,null,null,"一五"]
[null,null,"その他のもの",null,null,null,"五〇"]
["車両及び運搬具","鉄道用又は軌道用車両（架空索道用搬器を含む。）","電気又は蒸気機関車",null,null,null,"一八"]
[null,"特殊自動車（この項には、別表第二に掲げる減価償却資産に含まれるブルドーザー、パワーショベルその他の自走式作業用機械並びにトラクター及び農林業用運搬機具を含まない。）","消防車、救急車、レントゲン車、散水車、放送宣伝車、移動無線車及びチップ製造車",null,null,null,"五"]
[null,null,"モータースィーパー及び除雪車",null,null,null,"四"]
[null,null,"タンク車、じんかい車、し尿車、寝台車、霊きゆう車、トラックミキサー、レッカーその他特殊車体を架装したもの"]
[null,null,null,"小型車（じんかい車及びし尿車にあつては積載量が二トン以下、その他のものにあつては総排気量が二リットル以下のものをいう。）",null,null,"三"]
[null,null,null,"その他のもの",null,null,"四"]
[null,"運送事業用、貸自動車業用又は自動車教習所用の車両及び運搬具（前掲のものを除く。）","自動車（二輪又は三輪自動車を含み、乗合自動車を除く。）"]
[null,null,null,"小型車（貨物自動車にあつては積載量が二トン以下、その他のものにあつては総排気量が二リットル以下のものをいう。）",null,null,"三"]
[null,null,"その他のもの"]
[null,null,null,"大型乗用車（総排気量が三リットル以上のものをいう。）",null,null,"五"]
[null,null,null,"その他のもの",null,null,"四"]
[null,null,"乗合自動車",null,null,null,"五"]
[null,null,"自転車及びリヤカー",null,null,null,"二"]
[null,null,"被けん引車その他のもの",null,null,null,"四"]
[null,"前掲のもの以外のもの","自動車（二輪又は三輪自動車を除く。）"]
[null,null,null,"小型車（総排気量が〇・六六リットル以下のものをいう。）",null,null,"四"]
[null,null,null,"その他のもの"]
[{"$nulls":4},"貨物自動車"]
[{"$nulls":5},"ダンプ式のもの","四"]
[{"$nulls":5},"その他のもの","五"]
[{"$nulls":4},"報道通信用のもの",null,"五"]
[{"$nulls":4},"その他のもの",null,"六"]
[null,null,"二輪又は三輪自動車",null,null,null,"三"]
[null,null,"自転車",null,null,null,"二"]
[null,null,"鉱山用人車、炭車、鉱車及び台車"]
[null,null,null,"金属製のもの",null,null,"七"]
[null,null,null,"その他のもの",null,null,"四"]
[null,null,"フォークリフト",null,null,null,"四"]
[null,null,"トロッコ"]
[null,null,null,"金属製のもの",null,null,"五"]
[null,null,null,"その他のもの",null,null,"三"]
[null,null,"その他のもの"]
[null,null,null,"自走能力を有するもの",null,null,"七"]
[null,null,null,"その他のもの",null,null,"四"]
["工具","測定工具及び検査工具（電気又は電子を利用するものを含む。）",{"$nulls":4},"五"]
[null,"治具及び取付工具",{"$nulls":4},"三"]
[null,"ロール","金属圧延用のもの",null,null,null,"四"]
[null,null,"なつ染ロール、粉砕ロール、混練ロールその他のもの",null,null,null,"三"]
[null,"型（型枠を含む。）、鍛圧工具及び打抜工具","プレスその他の金属加工用金型、合成樹脂、ゴム又はガラス成型用金型及び鋳造用型",null,null,null,"二"]
[null,null,"その他のもの",null,null,null,"三"]
[null,"切削工具",{"$nulls":4},"二"]
[null,"金属製柱及びカッペ",{"$nulls":4},"三"]
[null,"活字及び活字に常用される金属","購入活字（活字の形状のまま反復使用するものに限る。）",null,null,null,"二"]
[null,null,"自製活字及び活字に常用される金属",null,null,null,"八"]
[null,"前掲のもの以外のもの","白金ノズル",null,null,null,"一三"]
[null,null,"その他のもの",null,null,null,"三"]
[null,"前掲の区分によらないもの","白金ノズル",null,null,null,"一三"]
[null,null,"その他の主として金属製のもの",null,null,null,"八"]
[null,null,"その他のもの",null,null,null,"四"]
["器具及び備品","１　家具、電気機器、ガス機器及び家庭用品（他の項に掲げるものを除く。）","事務机、事務いす及びキャビネット"]
[null,null,null,"主として金属製のもの",null,null,"一五"]
[null,null,null,"その他のもの",null,null,"八"]
[null,null,"応接セット"]
[null,null,null,"接客業用のもの",null,null,"五"]
[null,null,null,"その他のもの",null,null,"八"]
[null,null,"ベッド",null,null,null,"八"]
[null,null,"児童用机及びいす",null,null,null,"五"]
[null,null,"陳列だな及び陳列ケース"]
[null,null,null,"冷凍機付又は冷蔵機付のもの",null,null,"六"]
[null,null,null,"その他のもの",null,null,"八"]
[null,null,"その他の家具"]
[null,null,null,"接客業用のもの",null,null,"五"]
[null,null,null,"その他のもの"]
[{"$nulls":4},"主として金属製のもの",null,"一五"]
[{"$nulls":4},"その他のもの",null,"八"]
[null,null,"ラジオ、テレビジョン、テープレコーダーその他の音響機器",null,null,null,"五"]
[null,null,"冷房用又は暖房用機器",null,null,null,"六"]
[null,null,"電気冷蔵庫、電気洗濯機その他これらに類する電気又はガス機器",null,null,null,"六"]
[null,null,"氷冷蔵庫及び冷蔵ストッカー（電気式のものを除く。）",null,null,null,"四"]
[null,null,"カーテン、座ぶとん、寝具、丹前その他これらに類する繊維製品",null,null,null,"三"]
[null,null,"じゆうたんその他の床用敷物"]
[null,null,null,"小売業用、接客業用、放送用、レコード吹込用又は劇場用のもの",null,null,"三"]
[null,null,null,"その他のもの",null,null,"六"]
[null,null,"室内装飾品"]
[null,null,null,"主として金属製のもの",null,null,"一五"]
[null,null,null,"その他のもの",null,null,"八"]
[null,null,"食事又はちゆう房用品"]
[null,null,null,"陶磁器製又はガラス製のもの",null,null,"二"]
[null,null,null,"その他のもの",null,null,"五"]
[null,null,"その他のもの"]
[null,null,null,"主として金属製のもの",null,null,"一五"]
[null,null,null,"その他のもの",null,null,"八"]
[null,"２　事務機器及び通信機器","謄写機器及びタイプライター"]
[null,null,null,"孔版印刷又は印書業用のもの",null,null,"三"]
[null,null,null,"その他のもの",null,null,"五"]
[null,null,"電子計算機"]
[null,null,null,"パーソナルコンピューター（サーバー用のものを除く。）",null,null,"四"]
[null,null,null,"その他のもの",null,null,"五"]
[null,null,"複写機、計算機（電子計算機を除く。）、金銭登録機、タイムレコーダーその他これらに類するもの",null,null,null,"五"]
[null,null,"その他の事務機器",null,null,null,"五"]
[null,null,"テレタイプライター及びファクシミリ",null,null,null,"五"]
[null,null,"インターホーン及び放送用設備",null,null,null,"六"]
[null,null,"電話設備その他の通信機器"]
[null,null,null,"デジタル構内交換設備及びデジタルボタン電話設備",null,null,"六"]
[null,null,null,"その他のもの",null,null,"一〇"]
[null,"３　時計、試験機器及び測定機器","時計",null,null,null,"一〇"]
[null,null,"度量衡器",null,null,null,"五"]
[null,null,"試験又は測定機器",null,null,null,"五"]
[null,"４　光学機器及び写真製作機器","オペラグラス",null,null,null,"二"]
[null,null,"カメラ、映画撮影機、映写機及び望遠鏡",null,null,null,"五"]
[null,null,"引伸機、焼付機、乾燥機、顕微鏡その他の機器",null,null,null,"八"]
[null,"５　看板及び広告器具","看板、ネオンサイン及び気球",null,null,null,"三"]
[null,null,"マネキン人形及び模型",null,null,null,"二"]
[null,null,"その他のもの"]
[null,null,null,"主として金属製のもの",null,null,"一〇"]
[null,null,null,"その他のもの",null,null,"五"]
[null,"６　容器及び金庫","ボンベ"]
[null,null,null,"溶接製のもの",null,null,"六"]
[null,null,null,"鍛造製のもの"]
[{"$nulls":4},"塩素用のもの",null,"八"]
[{"$nulls":4},"その他のもの",null,"一〇"]
[null,null,"ドラムかん、コンテナーその他の容器"]
[null,null,null,"大型コンテナー（長さが六メートル以上のものに限る。）",null,null,"七"]
[null,null,null,"その他のもの"]
[{"$nulls":4},"金属製のもの",null,"三"]
[{"$nulls":4},"その他のもの",null,"二"]
[null,null,"金庫"]
[null,null,null,"手さげ金庫",null,null,"五"]
[null,null,null,"その他のもの",null,null,"二〇"]
[null,"７　理容又は美容機器",{"$nulls":4},"五"]
[null,"８　医療機器","消毒殺菌用機器",null,null,null,"四"]
[null,null,"手術機器",null,null,null,"五"]
[null,null,"血液透析又は血しよう交換用機器",null,null,null,"七"]
[null,null,"ハバードタンクその他の作動部分を有する機能回復訓練機器",null,null,null,"六"]
[null,null,"調剤機器",null,null,null,"六"]
[null,null,"歯科診療用ユニット",null,null,null,"七"]
[null,null,"光学検査機器"]
[null,null,null,"ファイバースコープ",null,null,"六"]
[null,null,null,"その他のもの",null,null,"八"]
[null,null,"その他のもの"]
[null,null,null,"レントゲンその他の電子装置を使用する機器"]
[{"$nulls":4},"移動式のもの、救急医療用のもの及び自動血液分析器",null,"四"]
[{"$nulls":4},"その他のもの",null,"六"]
[null,null,null,"その他のもの"]
[{"$nulls":4},"陶磁器製又はガラス製のもの",null,"三"]
[{"$nulls":4},"主として金属製のもの",null,"一〇"]
[{"$nulls":4},"その他のもの",null,"五"]
[null,"９　娯楽又はスポーツ器具及び興行又は演劇用具","たまつき用具",null,null,null,"八"]
[null,null,"パチンコ器、ビンゴ器その他これらに類する球戯用具及び射的用具",null,null,null,"二"]
[null,null,"ご、しようぎ、まあじやん、その他の遊戯具",null,null,null,"五"]
[null,null,"スポーツ具",null,null,null,"三"]
[null,null,"劇場用観客いす",null,null,null,"三"]
[null,null,"どんちよう及び幕",null,null,null,"五"]
[null,null,"衣しよう、かつら、小道具及び大道具",null,null,null,"二"]
[null,null,"その他のもの"]
[null,null,null,"主として金属製のもの",null,null,"一〇"]
[null,null,null,"その他のもの",null,null,"五"]
[null,"１０　生物","植物"]
[null,null,null,"貸付業用のもの",null,null,"二"]
[null,null,null,"その他のもの",null,null,"一五"]
[null,null,"動物"]
[null,null,null,"魚類",null,null,"二"]
[null,null,null,"鳥類",null,null,"四"]
[null,null,null,"その他のもの",null,null,"八"]
[null,"１１　前掲のもの以外のもの","映画フィルム（スライドを含む。）、磁気テープ及びレコード",null,null,null,"二"]
[null,null,"シート及びロープ",null,null,null,"二"]
[null,null,"きのこ栽培用ほだ木",null,null,null,"三"]
[null,null,"漁具",null,null,null,"三"]
[null,null,"葬儀用具",null,null,null,"三"]
[null,null,"楽器",null,null,null,"五"]
[null,null,"自動販売機（手動のものを含む。）",null,null,null,"五"]
[null,null,"無人駐車管理装置",null,null,null,"五"]
[null,null,"焼却炉",null,null,null,"五"]
[null,null,"その他のもの"]
[null,null,null,"主として金属製のもの",null,null,"一〇"]
[null,null,null,"その他のもの",null,null,"五"]
[null,"１２　前掲する資産のうち、当該資産について定められている前掲の耐用年数によるもの以外のもの及び前掲の区分によらないもの","主として金属製のもの",null,null,null,"一五"]
[null,null,"その他のもの",null,null,null,"八"]
[]
[]
["別表第二　機械及び装置の耐用年数表"]
[]
["番号","設備の種類","細目","耐用年数（年）"]
[1,"食料品製造業用設備",null,"一〇"]
[2,"飲料、たばこ又は飼料製造業用設備",null,"一〇"]
[3,"繊維工業用設備","炭素繊維製造設備","三"]
[null,null,"　黒鉛化炉"]
[null,null,"　その他の設備","七"]
[null,null,"その他の設備","七"]
[4,"木材又は木製品（家具を除く。）製造業用設備",null,"八"]
[5,"家具又は装備品製造業用設備",null,"一一"]
[6,"パルプ、紙又は紙加工品製造業用設備",null,"一二"]
[7,"印刷業又は印刷関連業用設備","デジタル印刷システム設備","四"]
[null,null,"製本業用設備","七"]
[null,null,"新聞業用設備","三"]
[null,null,"　モノタイプ、写真又は通信設備"]
[null,null,"　その他の設備","一〇"]
[null,null,"その他の設備","一〇"]
[8,"化学工業用設備","臭素、よう素又は塩素、臭素若しくはよう素化合物製造設備","五"]
[null,null,"塩化りん製造設備","四"]
[null,null,"活性炭製造設備","五"]
[null,null,"ゼラチン又はにかわ製造設備","五"]
[null,null,"半導体用フォトレジスト製造設備","五"]
[null,null,"フラットパネル用カラーフィルター、偏光板又は偏光板用フィルム製造設備","五"]
[null,null,"その他の設備","八"]
[9,"石油製品又は石炭製品製造業用設備",null,"七"]
[10,"プラスチック製品製造業用設備（他の号に掲げるものを除く。）",null,"八"]
[11,"ゴム製品製造業用設備",null,"九"]
[12,"なめし革、なめし革製品又は毛皮製造業用設備",null,"九"]
[13,"窯業又は土石製品製造業用設備",null,"九"]
[14,"鉄鋼業用設備","表面処理鋼材若しくは鉄粉製造業又は鉄スクラップ加工処理業用設備","五"]
[null,null,"純鉄、原鉄、ベースメタル、フェロアロイ、鉄素形材又は鋳鉄管製造業用設備","九"]
[null,null,"その他の設備","一四"]
[15,"非鉄金属製造業用設備","核燃料物質加工設備","一一"]
[null,null,"その他の設備","七"]
[16,"金属製品製造業用設備","金属被覆及び彫刻業又は打はく及び金属製ネームプレート製造業用設備","六"]
[null,null,"その他の設備","一〇"]
[17,"はん用機械器具（はん用性を有するもので、他の器具及び備品並びに機械及び装置に組み込み、又は取り付けることによりその用に供されるものをいう。）製造業用設備（第二〇号及び第二二号に掲げるものを除く。）",null,"一二"]
[18,"生産用機械器具（物の生産の用に供されるものをいう。）製造業用設備（次号及び第二一号に掲げるものを除く。）","金属加工機械製造設備","九"]
[null,null,"その他の設備","一二"]
[19,"業務用機械器具（業務用又はサービスの生産の用に供されるもの（これらのものであつて物の生産の用に供されるものを含む。）をいう。）製造業用設備（第一七号、第二一号及び第二三号に掲げるものを除く。）",null,"七"]
[20,"電子部品、デバイス又は電子回路製造業用設備","光ディスク（追記型又は書換え型のものに限る。）製造設備","六"]
[null,null,"プリント配線基板製造設備","六"]
[null,null,"フラットパネルディスプレイ、半導体集積回路又は半導体素子製造設備","五"]
[null,null,"その他の設備","八"]
[21,"電気機械器具製造業用設備",null,"七"]
[22,"情報通信機械器具製造業用設備",null,"八"]
[23,"輸送用機械器具製造業用設備",null,"九"]
[24,"その他の製造業用設備",null,"九"]
[25,"農業用設備",null,"七"]
[26,"林業用設備",null,"五"]
[27,"漁業用設備（次号に掲げるものを除く。）",null,"五"]
[28,"水産養殖業用設備",null,"五"]
[29,"鉱業、採石業又は砂利採取業用設備","石油又は天然ガス鉱業用設備","三"]
[null,null,"　坑井設備"]
[null,null,"　掘さく設備","六"]
[null,null,"　その他の設備","一二"]
[null,null,"その他の設備","六"]
[30,"総合工事業用設備",null,"六"]
[31,"電気業用設備","電気業用水力発電設備","二二"]
[null,null,"その他の水力発電設備","二〇"]
[null,null,"汽力発電設備","一五"]
[null,null,"内燃力又はガスタービン発電設備","一五"]
[null,null,"送電又は電気業用変電若しくは配電設備","一五"]
[null,null,"　需要者用計器"]
[null,null,"　柱上変圧器","一八"]
[null,null,"　その他の設備","二二"]
[null,null,"鉄道又は軌道業用変電設備","一五"]
[null,null,"その他の設備","一七"]
[null,null,"　主として金属製のもの"]
[null,null,"　その他のもの","八"]
[32,"ガス業用設備","製造用設備","一〇"]
[null,null,"供給用設備","二二"]
[null,null,"　鋳鉄製導管"]
[null,null,"　鋳鉄製導管以外の導管","一三"]
[null,null,"　需要者用計量器","一三"]
[null,null,"　その他の設備","一五"]
[null,null,"その他の設備","一七"]
[null,null,"　主として金属製のもの"]
[null,null,"　その他のもの","八"]
[33,"熱供給業用設備",null,"一七"]
[34,"水道業用設備",null,"一八"]
[35,"通信業用設備",null,"九"]
[36,"放送業用設備",null,"六"]
[37,"映像、音声又は文字情報制作業用設備",null,"八"]
[38,"鉄道業用設備","自動改札装置","五"]
[null,null,"その他の設備","一二"]
[39,"道路貨物運送業用設備",null,"一二"]
[40,"倉庫業用設備",null,"一二"]
[41,"運輸に附帯するサービス業用設備",null,"一〇"]
[42,"飲食料品卸売業用設備",null,"一〇"]
[43,"建築材料、鉱物又は金属材料等卸売業用設備","石油又は液化石油ガス卸売用設備（貯そうを除く。）","一三"]
[null,null,"その他の設備","八"]
[44,"飲食料品小売業用設備",null,"九"]
[45,"その他の小売業用設備","ガソリン又は液化石油ガススタンド設備","八"]
[null,null,"その他の設備","一七"]
[null,null,"　主として金属製のもの"]
[null,null,"　その他のもの","八"]
[46,"技術サービス業用設備（他の号に掲げるものを除く。）","計量証明業用設備","八"]
[null,null,"その他の設備","一四"]
[47,"宿泊業用設備",null,"一〇"]
[48,"飲食店業用設備",null,"八"]
[49,"洗濯業、理容業、美容業又は浴場業用設備",null,"一三"]
[50,"その他の生活関連サービス業用設備",null,"六"]
[51,"娯楽業用設備","映画館又は劇場用設備","一一"]
[null,null,"遊園地用設備","七"]
[null,null,"ボウリング場用設備","一三"]
[null,null,"その他の設備","一七"]
[null,null,"　主として金属製のもの"]
[null,null,"　その他のもの","八"]
[52,"教育業（学校教育業を除く。）又は学習支援業用設備","教習用運転シミュレータ設備","五"]
[null,null,"その他の設備","一七"]
[null,null,"　主として金属製のもの"]
[null,null,"　その他のもの","八"]
[53,"自動車整備業用設備",null,"一五"]
[54,"その他のサービス業用設備",null,"一二"]
[55,"前掲の機械及び装置以外のもの並びに前掲の区分によらないもの","機械式駐車設備","一〇"]
[null,null,"ブルドーザー、パワーショベルその他の自走式作業用機械設備","八"]
[null,null,"その他の設備","一七"]
[null,null,"　主として金属製のもの"]
[null,null,"　その他のもの","八"]
[]
[]
[]
["別表第四　生物の耐用年数表"]
[]
["種類","細目","耐用年数（年）"]
["牛","繁殖用（家畜改良増殖法（昭和二十五年法律第二百九号）に基づく種付証明書、授精証明書、体内受精卵移植証明書又は体外受精卵移植証明書のあるものに限る。）","六"]
[null,"　役肉用牛"]
[null,"　乳用牛","四"]
[null,"種付用（家畜改良増殖法に基づく種畜証明書の交付を受けた種おす牛に限る。）","四"]
[null,"その他用","六"]
["馬","繁殖用（家畜改良増殖法に基づく種付証明書又は授精証明書のあるものに限る。）","六"]
[null,"種付用（家畜改良増殖法に基づく種畜証明書の交付を受けた種おす馬に限る。）","六"]
[null,"競走用","四"]
[null,"その他用","八"]
["豚",null,"三"]
["綿羊及びやぎ","種付用","四"]
[null,"その他用","六"]
["かんきつ樹","温州みかん","二八"]
[null,"その他","三〇"]
["りんご樹","わい化りんご","二〇"]
[null,"その他","二九"]
["ぶどう樹","温室ぶどう","一二"]
[null,"その他","一五"]
["なし樹",null,"二六"]
["桃樹",null,"一五"]
["桜桃樹",null,"二一"]
["びわ樹",null,"三〇"]
["くり樹",null,"二五"]
["梅樹",null,"二五"]
["かき樹",null,"三六"]
["あんず樹",null,"二五"]
["すもも樹",null,"一六"]
["いちじく樹",null,"一一"]
["キウイフルーツ樹",null,"二二"]
["ブルーベリー樹",null,"二五"]
["パイナップル",null,"三"]
["茶樹",null,"三四"]
["オリーブ樹",null,"二五"]
["つばき樹",null,"二五"]
["桑樹","立て通し","一八"]
[null,"根刈り、中刈り、高刈り","九"]
["こりやなぎ",null,"一〇"]
["みつまた",null,"五"]
["こうぞ",null,"九"]
["もう宗竹",null,"二〇"]
["アスパラガス",null,"一一"]
["ラミー",null,"八"]
["まおらん",null,"一〇"]
["ホップ",null,"九"]