■　別表第９　減価償却資産の償却率表

耐用年数１年／定額法なし／定率法なし
耐用年数２年／定額法0.500／定率法0.684
耐用年数３年／定額法0.333／定率法0.536
耐用年数４年／定額法0.250／定率法0.438
耐用年数５年／定額法0.200／定率法0.369

耐用年数６年／定額法0.166／定率法0.319
耐用年数７年／定額法0.142／定率法0.280
耐用年数８年／定額法0.125／定率法0.250
耐用年数９年／定額法0.111／定率法0.226
耐用年数１０年／定額法0.100／定率法0.206

耐用年数１１年／定額法0.090／定率法0.189
耐用年数１２年／定額法0.083／定率法0.175
耐用年数１３年／定額法0.076／定率法0.162
耐用年数１４年／定額法0.071／定率法0.152
耐用年数１５年／定額法0.066／定率法0.142

耐用年数１６年／定額法0.062／定率法0.134
耐用年数１７年／定額法0.058／定率法0.127
耐用年数１８年／定額法0.055／定率法0.120
耐用年数１９年／定額法0.052／定率法0.114
耐用年数２０年／定額法0.050／定率法0.109

耐用年数２１年／定額法0.048／定率法0.104
耐用年数２２年／定額法0.046／定率法0.099
耐用年数２３年／定額法0.044／定率法0.095
耐用年数２４年／定額法0.042／定率法0.092
耐用年数２５年／定額法0.040／定率法0.088

耐用年数２６年／定額法0.039／定率法0.085
耐用年数２７年／定額法0.037／定率法0.082
耐用年数２８年／定額法0.036／定率法0.079
耐用年数２９年／定額法0.035／定率法0.076
耐用年数３０年／定額法0.034／定率法0.074

耐用年数３１年／定額法0.033／定率法0.072
耐用年数３２年／定額法0.032／定率法0.069
耐用年数３３年／定額法0.031／定率法0.067
耐用年数３４年／定額法0.030／定率法0.066
耐用年数３５年／定額法0.029／定率法0.064

耐用年数３６年／定額法0.028／定率法0.062
耐用年数３７年／定額法0.027／定率法0.060
耐用年数３８年／定額法0.027／定率法0.059
耐用年数３９年／定額法0.026／定率法0.057
耐用年数４０年／定額法0.025／定率法0.056

耐用年数４１年／定額法0.025／定率法0.055
耐用年数４２年／定額法0.024／定率法0.053
耐用年数４３年／定額法0.024／定率法0.052
耐用年数４４年／定額法0.023／定率法0.051
耐用年数４５年／定額法0.023／定率法0.050

耐用年数４６年／定額法0.022／定率法0.049
耐用年数４７年／定額法0.022／定率法0.048
耐用年数４８年／定額法0.021／定率法0.047
耐用年数４９年／定額法0.021／定率法0.046
耐用年数５０年／定額法0.020／定率法0.045

耐用年数５１年／定額法0.020／定率法0.044
耐用年数５２年／定額法0.020／定率法0.043
耐用年数５３年／定額法0.019／定率法0.043
耐用年数５４年／定額法0.019／定率法0.042
耐用年数５５年／定額法0.019／定率法0.041

耐用年数５６年／定額法0.018／定率法0.040
耐用年数５７年／定額法0.018／定率法0.040
耐用年数５８年／定額法0.018／定率法0.039
耐用年数５９年／定額法0.017／定率法0.038
耐用年数６０年／定額法0.017／定率法0.038

耐用年数６１年／定額法0.017／定率法0.037
耐用年数６２年／定額法0.017／定率法0.036
耐用年数６３年／定額法0.016／定率法0.036
耐用年数６４年／定額法0.016／定率法0.035
耐用年数６５年／定額法0.016／定率法0.035

耐用年数６６年／定額法0.016／定率法0.034
耐用年数６７年／定額法0.015／定率法0.034
耐用年数６８年／定額法0.015／定率法0.033
耐用年数６９年／定額法0.015／定率法0.033
耐用年数７０年／定額法0.015／定率法0.032

耐用年数７１年／定額法0.014／定率法0.032
耐用年数７２年／定額法0.014／定率法0.032
耐用年数７３年／定額法0.014／定率法0.031
耐用年数７４年／定額法0.014／定率法0.031
耐用年数７５年／定額法0.014／定率法0.030

耐用年数７６年／定額法0.014／定率法0.030
耐用年数７７年／定額法0.013／定率法0.030
耐用年数７８年／定額法0.013／定率法0.029
耐用年数７９年／定額法0.013／定率法0.029
耐用年数８０年／定額法0.013／定率法0.028

耐用年数８１年／定額法0.013／定率法0.028
耐用年数８２年／定額法0.013／定率法0.028
耐用年数８３年／定額法0.012／定率法0.027
耐用年数８４年／定額法0.012／定率法0.027
耐用年数８５年／定額法0.012／定率法0.026

耐用年数８６年／定額法0.012／定率法0.026
耐用年数８７年／定額法0.012／定率法0.026
耐用年数８８年／定額法0.012／定率法0.026
耐用年数８９年／定額法0.012／定率法0.026
耐用年数９０年／定額法0.012／定率法0.025

耐用年数９１年／定額法0.011／定率法0.025
耐用年数９２年／定額法0.011／定率法0.025
耐用年数９３年／定額法0.011／定率法0.025
耐用年数９４年／定額法0.011／定率法0.024
耐用年数９５年／定額法0.011／定率法0.024

耐用年数９６年／定額法0.011／定率法0.024
耐用年数９７年／定額法0.011／定率法0.023
耐用年数９８年／定額法0.011／定率法0.023
耐用年数９９年／定額法0.011／定率法0.023
耐用年数１００年／定額法0.010／定率法0.023