住居建物耐用年数(簡便法)&償却率

築月数から定額法の償却率を探すことができるように表にしました。

注意点
 ・築数であることに注意。(築数ではありません。)
 ・「住居用」です。事務所用は少し異なるのでご注意ください。
 ・この表は「簡便法」を前提にした表です。

鉄筋コンクリートの建物(住居用)の耐用年数(簡便法)と定額法償却率

築月数耐用年数定額法償却率
0470.022
1460.022
2460.022
3460.022
4460.022
5460.022
6460.022
7460.022
8460.022
9460.022
10460.022
11460.022
12460.022
13460.022
14460.022
15460.022
16450.023
17450.023
18450.023
19450.023
20450.023
21450.023
22450.023
23450.023
24450.023
25450.023
26450.023
27450.023
28450.023
29450.023
30450.023
31440.023
32440.023
33440.023
34440.023
35440.023
36440.023
37440.023
38440.023
39440.023
40440.023
41440.023
42440.023
43440.023
44440.023
45440.023
46430.024
47430.024
48430.024
49430.024
50430.024
51430.024
52430.024
53430.024
54430.024
55430.024
56430.024
57430.024
58430.024
59430.024
60430.024
61420.024
62420.024
63420.024
64420.024
65420.024
66420.024
67420.024
68420.024
69420.024
70420.024
71420.024
72420.024
73420.024
74420.024
75420.024
76410.025
77410.025
78410.025
79410.025
80410.025
81410.025
82410.025
83410.025
84410.025
85410.025
86410.025
87410.025
88410.025
89410.025
90410.025
91400.025
92400.025
93400.025
94400.025
95400.025
96400.025
97400.025
98400.025
99400.025
100400.025
101400.025
102400.025
103400.025
104400.025
105400.025
106390.026
107390.026
108390.026
109390.026
110390.026
111390.026
112390.026
113390.026
114390.026
115390.026
116390.026
117390.026
118390.026
119390.026
120390.026
121380.027
122380.027
123380.027
124380.027
125380.027
126380.027
127380.027
128380.027
129380.027
130380.027
131380.027
132380.027
133380.027
134380.027
135380.027
136370.028
137370.028
138370.028
139370.028
140370.028
141370.028
142370.028
143370.028
144370.028
145370.028
146370.028
147370.028
148370.028
149370.028
150370.028
151360.028
152360.028
153360.028
154360.028
155360.028
156360.028
157360.028
158360.028
159360.028
160360.028
161360.028
162360.028
163360.028
164360.028
165360.028
166350.029
167350.029
168350.029
169350.029
170350.029
171350.029
172350.029
173350.029
174350.029
175350.029
176350.029
177350.029
178350.029
179350.029
180350.029
181340.03
182340.03
183340.03
184340.03
185340.03
186340.03
187340.03
188340.03
189340.03
190340.03
191340.03
192340.03
193340.03
194340.03
195340.03
196330.031
197330.031
198330.031
199330.031
200330.031
201330.031
202330.031
203330.031
204330.031
205330.031
206330.031
207330.031
208330.031
209330.031
210330.031
211320.032
212320.032
213320.032
214320.032
215320.032
216320.032
217320.032
218320.032
219320.032
220320.032
221320.032
222320.032
223320.032
224320.032
225320.032
226310.033
227310.033
228310.033
229310.033
230310.033
231310.033
232310.033
233310.033
234310.033
235310.033
236310.033
237310.033
238310.033
239310.033
240310.033
241300.034
242300.034
243300.034
244300.034
245300.034
246300.034
247300.034
248300.034
249300.034
250300.034
251300.034
252300.034
253300.034
254300.034
255300.034
256290.035
257290.035
258290.035
259290.035
260290.035
261290.035
262290.035
263290.035
264290.035
265290.035
266290.035
267290.035
268290.035
269290.035
270290.035
271280.036
272280.036
273280.036
274280.036
275280.036
276280.036
277280.036
278280.036
279280.036
280280.036
281280.036
282280.036
283280.036
284280.036
285280.036
286270.038
287270.038
288270.038
289270.038
290270.038
291270.038
292270.038
293270.038
294270.038
295270.038
296270.038
297270.038
298270.038
299270.038
300270.038
301260.039
302260.039
303260.039
304260.039
305260.039
306260.039
307260.039
308260.039
309260.039
310260.039
311260.039
312260.039
313260.039
314260.039
315260.039
316250.04
317250.04
318250.04
319250.04
320250.04
321250.04
322250.04
323250.04
324250.04
325250.04
326250.04
327250.04
328250.04
329250.04
330250.04
331240.042
332240.042
333240.042
334240.042
335240.042
336240.042
337240.042
338240.042
339240.042
340240.042
341240.042
342240.042
343240.042
344240.042
345240.042
346230.044
347230.044
348230.044
349230.044
350230.044
351230.044
352230.044
353230.044
354230.044
355230.044
356230.044
357230.044
358230.044
359230.044
360230.044
361220.046
362220.046
363220.046
364220.046
365220.046
366220.046
367220.046
368220.046
369220.046
370220.046
371220.046
372220.046
373220.046
374220.046
375220.046
376210.048
377210.048
378210.048
379210.048
380210.048
381210.048
382210.048
383210.048
384210.048
385210.048
386210.048
387210.048
388210.048
389210.048
390210.048
391200.05
392200.05
393200.05
394200.05
395200.05
396200.05
397200.05
398200.05
399200.05
400200.05
401200.05
402200.05
403200.05
404200.05
405200.05
406190.053
407190.053
408190.053
409190.053
410190.053
411190.053
412190.053
413190.053
414190.053
415190.053
416190.053
417190.053
418190.053
419190.053
420190.053
421180.056
422180.056
423180.056
424180.056
425180.056
426180.056
427180.056
428180.056
429180.056
430180.056
431180.056
432180.056
433180.056
434180.056
435180.056
436170.059
437170.059
438170.059
439170.059
440170.059
441170.059
442170.059
443170.059
444170.059
445170.059
446170.059
447170.059
448170.059
449170.059
450170.059
451160.063
452160.063
453160.063
454160.063
455160.063
456160.063
457160.063
458160.063
459160.063
460160.063
461160.063
462160.063
463160.063
464160.063
465160.063
466150.067
467150.067
468150.067
469150.067
470150.067
471150.067
472150.067
473150.067
474150.067
475150.067
476150.067
477150.067
478150.067
479150.067
480150.067
481140.072
482140.072
483140.072
484140.072
485140.072
486140.072
487140.072
488140.072
489140.072
490140.072
491140.072
492140.072
493140.072
494140.072
495140.072
496130.077
497130.077
498130.077
499130.077
500130.077
501130.077
502130.077
503130.077
504130.077
505130.077
506130.077
507130.077
508130.077
509130.077
510130.077
511120.084
512120.084
513120.084
514120.084
515120.084
516120.084
517120.084
518120.084
519120.084
520120.084
521120.084
522120.084
523120.084
524120.084
525120.084
526110.091
527110.091
528110.091
529110.091
530110.091
531110.091
532110.091
533110.091
534110.091
535110.091
536110.091
537110.091
538110.091
539110.091
540110.091
541100.1
542100.1
543100.1
544100.1
545100.1
546100.1
547100.1
548100.1
549100.1
550100.1
551100.1
552100.1
553100.1
554100.1
555100.1
55690.112
55790.112
55890.112
55990.112
56090.112
56190.112
56290.112
56390.112
56490.112

重量鉄骨の建物(住居用)の耐用年数(簡便法)と定額法償却率

築月数耐用年数定額法償却率
0340.03
1330.031
2330.031
3330.031
4330.031
5330.031
6330.031
7330.031
8330.031
9330.031
10330.031
11330.031
12330.031
13330.031
14330.031
15330.031
16320.032
17320.032
18320.032
19320.032
20320.032
21320.032
22320.032
23320.032
24320.032
25320.032
26320.032
27320.032
28320.032
29320.032
30320.032
31310.033
32310.033
33310.033
34310.033
35310.033
36310.033
37310.033
38310.033
39310.033
40310.033
41310.033
42310.033
43310.033
44310.033
45310.033
46300.034
47300.034
48300.034
49300.034
50300.034
51300.034
52300.034
53300.034
54300.034
55300.034
56300.034
57300.034
58300.034
59300.034
60300.034
61290.035
62290.035
63290.035
64290.035
65290.035
66290.035
67290.035
68290.035
69290.035
70290.035
71290.035
72290.035
73290.035
74290.035
75290.035
76280.036
77280.036
78280.036
79280.036
80280.036
81280.036
82280.036
83280.036
84280.036
85280.036
86280.036
87280.036
88280.036
89280.036
90280.036
91270.038
92270.038
93270.038
94270.038
95270.038
96270.038
97270.038
98270.038
99270.038
100270.038
101270.038
102270.038
103270.038
104270.038
105270.038
106260.039
107260.039
108260.039
109260.039
110260.039
111260.039
112260.039
113260.039
114260.039
115260.039
116260.039
117260.039
118260.039
119260.039
120260.039
121250.04
122250.04
123250.04
124250.04
125250.04
126250.04
127250.04
128250.04
129250.04
130250.04
131250.04
132250.04
133250.04
134250.04
135250.04
136240.042
137240.042
138240.042
139240.042
140240.042
141240.042
142240.042
143240.042
144240.042
145240.042
146240.042
147240.042
148240.042
149240.042
150240.042
151230.044
152230.044
153230.044
154230.044
155230.044
156230.044
157230.044
158230.044
159230.044
160230.044
161230.044
162230.044
163230.044
164230.044
165230.044
166220.046
167220.046
168220.046
169220.046
170220.046
171220.046
172220.046
173220.046
174220.046
175220.046
176220.046
177220.046
178220.046
179220.046
180220.046
181210.048
182210.048
183210.048
184210.048
185210.048
186210.048
187210.048
188210.048
189210.048
190210.048
191210.048
192210.048
193210.048
194210.048
195210.048
196200.05
197200.05
198200.05
199200.05
200200.05
201200.05
202200.05
203200.05
204200.05
205200.05
206200.05
207200.05
208200.05
209200.05
210200.05
211190.053
212190.053
213190.053
214190.053
215190.053
216190.053
217190.053
218190.053
219190.053
220190.053
221190.053
222190.053
223190.053
224190.053
225190.053
226180.056
227180.056
228180.056
229180.056
230180.056
231180.056
232180.056
233180.056
234180.056
235180.056
236180.056
237180.056
238180.056
239180.056
240180.056
241170.059
242170.059
243170.059
244170.059
245170.059
246170.059
247170.059
248170.059
249170.059
250170.059
251170.059
252170.059
253170.059
254170.059
255170.059
256160.063
257160.063
258160.063
259160.063
260160.063
261160.063
262160.063
263160.063
264160.063
265160.063
266160.063
267160.063
268160.063
269160.063
270160.063
271150.067
272150.067
273150.067
274150.067
275150.067
276150.067
277150.067
278150.067
279150.067
280150.067
281150.067
282150.067
283150.067
284150.067
285150.067
286140.072
287140.072
288140.072
289140.072
290140.072
291140.072
292140.072
293140.072
294140.072
295140.072
296140.072
297140.072
298140.072
299140.072
300140.072
301130.077
302130.077
303130.077
304130.077
305130.077
306130.077
307130.077
308130.077
309130.077
310130.077
311130.077
312130.077
313130.077
314130.077
315130.077
316120.084
317120.084
318120.084
319120.084
320120.084
321120.084
322120.084
323120.084
324120.084
325120.084
326120.084
327120.084
328120.084
329120.084
330120.084
331110.091
332110.091
333110.091
334110.091
335110.091
336110.091
337110.091
338110.091
339110.091
340110.091
341110.091
342110.091
343110.091
344110.091
345110.091
346100.1
347100.1
348100.1
349100.1
350100.1
351100.1
352100.1
353100.1
354100.1
355100.1
356100.1
357100.1
358100.1
359100.1
360100.1
36190.112
36290.112
36390.112
36490.112
36590.112
36690.112
36790.112
36890.112
36990.112
37090.112
37190.112
37290.112
37390.112
37490.112
37590.112
37680.125
37780.125
37880.125
37980.125
38080.125
38180.125
38280.125
38380.125
38480.125
38580.125
38680.125
38780.125
38880.125
38980.125
39080.125
39170.143
39270.143
39370.143
39470.143
39570.143
39670.143
39770.143
39870.143
39970.143
40070.143
40170.143
40270.143
40370.143
40470.143
40570.143
40660.167
40760.167
40860.167

軽量鉄骨の建物(住居用)の耐用年数(簡便法)と定額法償却率

築月数耐用年数定額法償却率
0190.053
1180.056
2180.056
3180.056
4180.056
5180.056
6180.056
7180.056
8180.056
9180.056
10180.056
11180.056
12180.056
13180.056
14180.056
15180.056
16170.059
17170.059
18170.059
19170.059
20170.059
21170.059
22170.059
23170.059
24170.059
25170.059
26170.059
27170.059
28170.059
29170.059
30170.059
31160.063
32160.063
33160.063
34160.063
35160.063
36160.063
37160.063
38160.063
39160.063
40160.063
41160.063
42160.063
43160.063
44160.063
45160.063
46150.067
47150.067
48150.067
49150.067
50150.067
51150.067
52150.067
53150.067
54150.067
55150.067
56150.067
57150.067
58150.067
59150.067
60150.067
61140.072
62140.072
63140.072
64140.072
65140.072
66140.072
67140.072
68140.072
69140.072
70140.072
71140.072
72140.072
73140.072
74140.072
75140.072
76130.077
77130.077
78130.077
79130.077
80130.077
81130.077
82130.077
83130.077
84130.077
85130.077
86130.077
87130.077
88130.077
89130.077
90130.077
91120.084
92120.084
93120.084
94120.084
95120.084
96120.084
97120.084
98120.084
99120.084
100120.084
101120.084
102120.084
103120.084
104120.084
105120.084
106110.091
107110.091
108110.091
109110.091
110110.091
111110.091
112110.091
113110.091
114110.091
115110.091
116110.091
117110.091
118110.091
119110.091
120110.091
121100.1
122100.1
123100.1
124100.1
125100.1
126100.1
127100.1
128100.1
129100.1
130100.1
131100.1
132100.1
133100.1
134100.1
135100.1
13690.112
13790.112
13890.112
13990.112
14090.112
14190.112
14290.112
14390.112
14490.112
14590.112
14690.112
14790.112
14890.112
14990.112
15090.112
15180.125
15280.125
15380.125
15480.125
15580.125
15680.125
15780.125
15880.125
15980.125
16080.125
16180.125
16280.125
16380.125
16480.125
16580.125
16670.143
16770.143
16870.143
16970.143
17070.143
17170.143
17270.143
17370.143
17470.143
17570.143
17670.143
17770.143
17870.143
17970.143
18070.143
18160.167
18260.167
18360.167
18460.167
18560.167
18660.167
18760.167
18860.167
18960.167
19060.167
19160.167
19260.167
19360.167
19460.167
19560.167
19650.2
19750.2
19850.2
19950.2
20050.2
20150.2
20250.2
20350.2
20450.2
20550.2
20650.2
20750.2
20850.2
20950.2
21050.2
21140.25
21240.25
21340.25
21440.25
21540.25
21640.25
21740.25
21840.25
21940.25
22040.25

木造の建物(住居用)の耐用年数(簡便法)と定額法償却率

築月数耐用年数定額法償却率
0220.046
1210.048
2210.048
3210.048
4210.048
5210.048
6210.048
7210.048
8210.048
9210.048
10210.048
11210.048
12210.048
13210.048
14210.048
15210.048
16200.05
17200.05
18200.05
19200.05
20200.05
21200.05
22200.05
23200.05
24200.05
25200.05
26200.05
27200.05
28200.05
29200.05
30200.05
31190.053
32190.053
33190.053
34190.053
35190.053
36190.053
37190.053
38190.053
39190.053
40190.053
41190.053
42190.053
43190.053
44190.053
45190.053
46180.056
47180.056
48180.056
49180.056
50180.056
51180.056
52180.056
53180.056
54180.056
55180.056
56180.056
57180.056
58180.056
59180.056
60180.056
61170.059
62170.059
63170.059
64170.059
65170.059
66170.059
67170.059
68170.059
69170.059
70170.059
71170.059
72170.059
73170.059
74170.059
75170.059
76160.063
77160.063
78160.063
79160.063
80160.063
81160.063
82160.063
83160.063
84160.063
85160.063
86160.063
87160.063
88160.063
89160.063
90160.063
91150.067
92150.067
93150.067
94150.067
95150.067
96150.067
97150.067
98150.067
99150.067
100150.067
101150.067
102150.067
103150.067
104150.067
105150.067
106140.072
107140.072
108140.072
109140.072
110140.072
111140.072
112140.072
113140.072
114140.072
115140.072
116140.072
117140.072
118140.072
119140.072
120140.072
121130.077
122130.077
123130.077
124130.077
125130.077
126130.077
127130.077
128130.077
129130.077
130130.077
131130.077
132130.077
133130.077
134130.077
135130.077
136120.084
137120.084
138120.084
139120.084
140120.084
141120.084
142120.084
143120.084
144120.084
145120.084
146120.084
147120.084
148120.084
149120.084
150120.084
151110.091
152110.091
153110.091
154110.091
155110.091
156110.091
157110.091
158110.091
159110.091
160110.091
161110.091
162110.091
163110.091
164110.091
165110.091
166100.1
167100.1
168100.1
169100.1
170100.1
171100.1
172100.1
173100.1
174100.1
175100.1
176100.1
177100.1
178100.1
179100.1
180100.1
18190.112
18290.112
18390.112
18490.112
18590.112
18690.112
18790.112
18890.112
18990.112
19090.112
19190.112
19290.112
19390.112
19490.112
19590.112
19680.125
19780.125
19880.125
19980.125
20080.125
20180.125
20280.125
20380.125
20480.125
20580.125
20680.125
20780.125
20880.125
20980.125
21080.125
21170.143
21270.143
21370.143
21470.143
21570.143
21670.143
21770.143
21870.143
21970.143
22070.143
22170.143
22270.143
22370.143
22470.143
22570.143
22660.167
22760.167
22860.167
22960.167
23060.167
23160.167
23260.167
23360.167
23460.167
23560.167
23660.167
23760.167
23860.167
23960.167
24060.167
24150.2
24250.2
24350.2
24450.2
24550.2
24650.2
24750.2
24850.2
24950.2
25050.2
25150.2
25250.2
25350.2
25450.2
25550.2
25640.25
25740.25
25840.25
25940.25
26040.25
26140.25
26240.25
26340.25
26440.25

車の耐用年数(簡便法)と定額法償却率と定率法償却率

築月数耐用年数定額法償却率定率法償却率
060.1670.333
150.20.4
250.20.4
350.20.4
450.20.4
550.20.4
650.20.4
750.20.4
850.20.4
950.20.4
1050.20.4
1150.20.4
1250.20.4
1350.20.4
1450.20.4
1550.20.4
1640.250.5
1740.250.5
1840.250.5
1940.250.5
2040.250.5
2140.250.5
2240.250.5
2340.250.5
2440.250.5
2540.250.5
2640.250.5
2740.250.5
2840.250.5
2940.250.5
3040.250.5
3130.3340.667
3230.3340.667
3330.3340.667
3430.3340.667
3530.3340.667
3630.3340.667
3730.3340.667
3830.3340.667
3930.3340.667
4030.3340.667
4130.3340.667
4230.3340.667
4330.3340.667
4430.3340.667
4530.3340.667
4620.51
4720.51
4820.51
4920.51
5020.51
5120.51
5220.51
5320.51
5420.51
5520.51
5620.51
5720.51
5820.51
5920.51
6020.51
61111
62111
63111
64111
65111
66111
67111
68111
69111
70111
71111
72111