Departmental order about the service life of depreciation assets
| Departmental order about the service life of depreciation assets | |
|---|---|
 Japanese laws and ordinances | |
| Popular name, abbreviated designation | Service life departmental order |
| Laws and ordinances number | March 31, 1965 Okura departmental order 15th |
| Effect | Current laws and ordinances |
| Kind | The tax law |
| Main contents | About the service life of depreciation assets in the tax law |
| Laws and ordinances concerned | The income tax law・Corporate Tax Lawなど |
| Text link | Ministry of Internal Affairs and Communications laws and ordinances data offer system |
The departmental order (げんかしょうきゃくしさんのたいようねんすうとうにかんするしょうれい, March 31, 1965 Okura departmental order 15th) about the service life of depreciation assets is the standard that was established to plan equitableness of the taxation about the service life of depreciation assets in the tax law. I place service life set in a case such as the legal service life, this departmental order.
In addition, it is a tax standard, and this standard is different from the standard in the original accounting. But it is standard of the depreciation because handling it is performed accounts for the cause in a tax standard led by a medium and small-sized business.
It was established as a departmental order (1951 Okura departmental order 50th) about the service life of fixed assets in (1951) in 1951 and it was revised totally in (1965) in 1965 and became the departmental order about the service life of depreciation assets.
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