減価償却資産の償却率表
| 耐用年数（年） |
平成24年4月1日以後取得 |
| 定率法の償却率 |
改定償却率 |
保証率 |
| 100 |
0.020 |
0.020 |
0.00742 |
| 2 |
1.000 |
― |
― |
| 3 |
0.667 |
1.000 |
0.11089 |
| 4 |
0.500 |
1.000 |
0.12499 |
| 5 |
0.400 |
0.500 |
0.10800 |
| 6 |
0.333 |
0.334 |
0.09911 |
| 7 |
0.286 |
0.334 |
0.08680 |
| 8 |
0.250 |
0.334 |
0.07909 |
| 9 |
0.222 |
0.250 |
0.07126 |
| 10 |
0.200 |
0.250 |
0.06552 |
| 11 |
0.182 |
0.200 |
0.05992 |
| 12 |
0.167 |
0.200 |
0.05566 |
| 13 |
0.154 |
0.167 |
0.05180 |
| 14 |
0.143 |
0.167 |
0.04854 |
| 15 |
0.133 |
0.143 |
0.04565 |
| 16 |
0.125 |
0.143 |
0.04294 |
| 17 |
0.118 |
0.125 |
0.04038 |
| 18 |
0.111 |
0.112 |
0.03884 |
| 19 |
0.105 |
0.112 |
0.03693 |
| 20 |
0.100 |
0.112 |
0.03486 |
| 21 |
0.095 |
0.100 |
0.03335 |
| 22 |
0.091 |
0.100 |
0.03182 |
| 23 |
0.087 |
0.091 |
0.03052 |
| 24 |
0.083 |
0.084 |
0.02969 |
| 25 |
0.080 |
0.084 |
0.02841 |
| 26 |
0.077 |
0.084 |
0.02716 |
| 27 |
0.074 |
0.077 |
0.02624 |
| 28 |
0.071 |
0.072 |
0.02568 |
| 29 |
0.069 |
0.072 |
0.02463 |
| 30 |
0.067 |
0.072 |
0.02366 |
| 31 |
0.065 |
0.067 |
0.02286 |
| 32 |
0.063 |
0.067 |
0.02216 |
| 33 |
0.061 |
0.063 |
0.02161 |
| 34 |
0.059 |
0.063 |
0.02097 |
| 35 |
0.057 |
0.059 |
0.02051 |
| 36 |
0.056 |
0.059 |
0.01974 |
| 37 |
0.054 |
0.056 |
0.01950 |
| 38 |
0.053 |
0.056 |
0.01882 |
| 39 |
0.051 |
0.053 |
0.01860 |
| 40 |
0.050 |
0.053 |
0.01791 |
| 41 |
0.049 |
0.050 |
0.01741 |
| 42 |
0.048 |
0.050 |
0.01694 |
| 43 |
0.047 |
0.048 |
0.01664 |
| 44 |
0.045 |
0.046 |
0.01664 |
| 45 |
0.044 |
0.046 |
0.01634 |
| 46 |
0.043 |
0.044 |
0.01601 |
| 47 |
0.043 |
0.044 |
0.01532 |
| 48 |
0.042 |
0.044 |
0.01499 |
| 49 |
0.041 |
0.042 |
0.01475 |
| 50 |
0.040 |
0.042 |
0.01440 |
| 51 |
0.039 |
0.040 |
0.01422 |
| 52 |
0.038 |
0.039 |
0.01422 |
| 53 |
0.038 |
0.039 |
0.01370 |
| 54 |
0.037 |
0.038 |
0.01370 |
| 55 |
0.036 |
0.038 |
0.01337 |
| 56 |
0.036 |
0.038 |
0.01288 |
| 57 |
0.035 |
0.036 |
0.01281 |
| 58 |
0.034 |
0.035 |
0.01281 |
| 59 |
0.034 |
0.035 |
0.01240 |
| 60 |
0.033 |
0.034 |
0.01240 |
| 61 |
0.033 |
0.034 |
0.01201 |
| 62 |
0.032 |
0.033 |
0.01201 |
| 63 |
0.032 |
0.033 |
0.01165 |
| 64 |
0.031 |
0.032 |
0.01165 |
| 65 |
0.031 |
0.032 |
0.01130 |
| 66 |
0.030 |
0.031 |
0.01130 |
| 67 |
0.030 |
0.031 |
0.01097 |
| 68 |
0.029 |
0.030 |
0.01097 |
| 69 |
0.029 |
0.030 |
0.01065 |
| 70 |
0.029 |
0.030 |
0.01034 |
| 71 |
0.028 |
0.029 |
0.01034 |
| 72 |
0.028 |
0.029 |
0.01006 |
| 73 |
0.027 |
0.027 |
0.01063 |
| 74 |
0.027 |
0.027 |
0.01035 |
| 75 |
0.027 |
0.027 |
0.01007 |
| 76 |
0.026 |
0.027 |
0.00980 |
| 77 |
0.026 |
0.027 |
0.00954 |
| 78 |
0.026 |
0.027 |
0.00929 |
| 79 |
0.025 |
0.026 |
0.00929 |
| 80 |
0.025 |
0.026 |
0.00907 |
| 81 |
0.025 |
0.026 |
0.00884 |
| 82 |
0.024 |
0.024 |
0.00929 |
| 83 |
0.024 |
0.024 |
0.00907 |
| 84 |
0.024 |
0.024 |
0.00885 |
| 85 |
0.024 |
0.024 |
0.00864 |
| 86 |
0.023 |
0.023 |
0.00885 |
| 87 |
0.023 |
0.023 |
0.00864 |
| 88 |
0.023 |
0.023 |
0.00844 |
| 89 |
0.022 |
0.022 |
0.00863 |
| 90 |
0.022 |
0.022 |
0.00844 |
| 91 |
0.022 |
0.022 |
0.00825 |
| 92 |
0.022 |
0.022 |
0.00807 |
| 93 |
0.022 |
0.022 |
0.00790 |
| 94 |
0.021 |
0.021 |
0.00807 |
| 95 |
0.021 |
0.021 |
0.00790 |
| 96 |
0.021 |
0.021 |
0.00773 |
| 97 |
0.021 |
0.021 |
0.00757 |
| 98 |
0.020 |
0.020 |
0.00773 |
| 99 |
0.020 |
0.020 |
0.00757 |
