減価償却率表

有形固定資産の減価償却税法による定額法と定率法の減価償却計算例


*減価償却資産の耐用年数表および償却率表は下記ページに掲載されています。
減価償却資産の耐用年数等に関する省令
(昭和四十年三月三十一日大蔵省令第十五号)

平成19年4月1日以後に取得された減価償却資産の償却率、改定償却率及び保証率
耐用年数定額法定率法耐用年数定額法定率法
償却率償却率改定償却率保証率償却率償却率改定償却率保証率
 510.0200.0490.0500.01053
 20.5001.000────── 520.0200.0480.0500.01036
 30.3340.8331.0000.02789 530.0190.0470.0480.01028
 40.2500.6251.0000.05274 540.0190.0460.0480.01015
 50.2000.5001.0000.06249 550.0190.0450.0460.01007
 60.1670.4170.5000.05776 560.0180.0450.0460.00961
 70.1430.3570.5000.05496 570.0180.0440.0460.00952
 80.1250.3130.3340.05111 580.0180.0430.0440.00945
 90.1120.2780.3340.04731 590.0170.0420.0440.00934
100.1000.2500.3340.04448 600.0170.0420.0440.00895
110.0910.2270.2500.04123 610.0170.0410.0420.00892
120.0840.2080.2500.03870 620.0170.0400.0420.00882
130.0770.1920.2000.03633 630.0160.0400.0420.00847
140.0720.1790.2000.03389 640.0160.0390.0400.00847
150.0670.1670.2000.03217 650.0160.0380.0390.00847
160.0630.1560.1670.03063 660.0160.0380.0390.00828
170.0590.1470.1670.02905 670.0150.0370.0380.00828
180.0560.1390.1430.02757 680.0150.0370.0380.00810
190.0530.1320.1430.02616 690.0150.0360.0380.00800
200.0500.1250.1430.02517 700.0150.0360.0380.00771
210.0480.1190.1250.02408 710.0150.0350.0360.00771
220.0460.1140.1250.02296 720.0140.0350.0360.00751
230.0440.1090.1120.02226 730.0140.0340.0350.00751
240.0420.1040.1120.02157 740.0140.0340.0350.00738
250.0400.1000.1120.02058 750.0140.0330.0340.00738
260.0390.0960.1000.01989 760.0140.0330.0340.00726
270.0380.0930.1000.01902 770.0130.0320.0330.00726
280.0360.0890.0910.01866 780.0130.0320.0330.00716
290.0350.0860.0910.01803 790.0130.0320.0330.00693
300.0340.0830.0840.01766 800.0130.0310.0320.00693
310.0330.0810.0840.01688 810.0130.0310.0320.00683
320.0320.0780.0840.01655 820.0130.0300.0310.00683
330.0310.0760.0770.01585 830.0130.0300.0310.00673
340.0300.0740.0770.01532 840.0120.0300.0310.00653
350.0290.0710.0720.01532 850.0120.0290.0300.00653
360.0280.0690.0720.01494 860.0120.0290.0300.00645
370.0280.0680.0720.01425 870.0120.0290.0300.00627
380.0270.0660.0670.01393 880.0120.0280.0290.00627
390.0260.0640.0670.01370 890.0120.0280.0290.00620
400.0250.0630.0670.01317 900.0120.0280.0290.00603
410.0250.0610.0630.01306 910.0110.0270.0270.00649
420.0240.0600.0630.01261 920.0110.0270.0270.00632
430.0240.0580.0590.01248 930.0110.0270.0270.00615
440.0230.0570.0590.01210 940.0110.0270.0270.00598
450.0230.0560.0590.01175 950.0110.0260.0270.00594
460.0220.0540.0560.01175 960.0110.0260.0270.00578
470.0220.0530.0560.01153 970.0110.0260.0270.00563
480.0210.0520.0530.01126 980.0110.0260.0270.00549
490.0210.0510.0530.01102 990.0110.0250.0260.00549
500.0200.0500.0530.010721000.0100.0250.0260.00546

平成19年3月31日以前に取得された減価償却資産の償却率
耐用
年数
定額法
償却率
定率法
償却率
耐用
年数
定額法
償却率
定率法
償却率
耐用
年数
定額法
償却率
定率法
償却率
 20.5000.684350.0290.064 680.0150.033
 30.3330.536360.0280.062 690.0150.033
 40.2500.438370.0270.060 700.0150.032
 50.2000.369380.0270.059 710.0140.032
 60.1660.319390.0260.057 720.0140.032
 70.1420.280400.0250.056 730.0140.031
 80.1250.250410.0250.055 740.0140.031
 90.1110.226420.0240.053 750.0140.030
100.1000.206430.0240.052 760.0140.030
110.0900.189440.0230.051 770.0130.030
120.0830.175450.0230.050 780.0130.029
130.0760.162460.0220.049 790.0130.029
140.0710.152470.0220.048 800.0130.028
150.0660.142480.0210.047 810.0130.028
160.0620.134490.0210.046 820.0130.028
170.0580.127500.0200.045 830.0120.027
180.0550.120510.0200.044 840.0120.027
190.0520.114520.0200.043 850.0120.026
200.0500.109530.0190.043 860.0120.026
210.0480.104540.0190.042 870.0120.026
220.0460.099550.0190.041 880.0120.026
230.0440.095560.0180.040 890.0120.026
240.0420.092570.0180.040 900.0120.025
250.0400.088580.0180.039 910.0110.025
260.0390.085590.0170.038 920.0110.025
270.0370.082600.0170.038 930.0110.025
280.0360.079610.0170.037 940.0110.024
290.0350.076620.0170.036 950.0110.024
300.0340.074630.0160.036 960.0110.024
310.0330.072640.0160.035 970.0110.023
320.0320.069650.0160.035 980.0110.023
330.0310.067660.0160.034 990.0110.023
340.0300.066670.0150.0341000.0100.023

下記ページに「中古資産の耐用年数」・「事業年度が1年に満たない場合の償却率」・「耐用年数の短縮」・「特別な償却率による償却」などの説明が掲載されています。
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複式簿記減価償却評価勘定
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本:減価償却

簿記入門講座 創業から決算まで有形固定資産の減価償却税法による定額法と定率法の減価償却計算例
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