耐用年数と償却率

建物(住宅)耐用年数定額法定率法
(H24年4月以降取得)
定率法
(H19年4月以降取得)
木造22年0.0460.0910.114
鉄骨(3ミリ以下)19年0.0530.1050.132
鉄骨(3ミリ超4ミリ以下27年0.0380.0740.093
鉄骨(4ミリ超)34年0.0300.0590.074
RC47年0.0220.0430.053

※平成19年3月31日以前取得の場合、旧定額法・旧定率法の採用となります。

※中古の場合の耐用年数の算定式
 原則法:見積もり
 簡便法:(法定耐用年数×12ー既経過月数+既経過月数×20%)÷12 (端数切捨て)
 (例)RCの築15年3か月の場合
   (47×12-183+183×20%)÷12=34.8 ⇒ 34年


詳細な耐用年数と償却率の表

耐用年数定額法
(H19.4.1~)
200%定率法
(H24.4.1~)
改定償却率保証率
20.5001.000
30.3340.6671.0000.11089
40.2500.5001.0000.12499
50.2000.4000.5000.10800
60.1670.3330.3340.09911
70.1430.2860.3340.08680
80.1250.2500.3340.07909
90.1120.2220.2500.07126
100.1000.2000.2500.06552
110.0910.1820.2000.05992
120.0840.1670.2000.05566
130.0770.1540.1670.05180
140.0720.1430.1670.04854
150.0670.1330.1430.04565
160.0630.1250.1430.04294
170.0590.1180.1250.04038
180.0560.1110.1120.03884
190.0530.1050.1120.03693
200.0500.1000.1120.03486
210.0480.0950.1000.03335
220.0460.0910.1000.03182
230.0440.0870.0910.03052
240.0420.0830.0840.02969
250.0400.0800.0840.02841
260.0390.0770.0840.02716
270.0380.0740.0770.02624
280.0360.0710.0720.02568
290.0350.0690.0720.02463
300.0340.0670.0720.02366
310.0330.0650.0670.02286
320.0320.0630.0670.02216
330.0310.0610.0630.02161
340.0300.0590.0630.02097
350.0290.0570.0590.02051
360.0280.0560.0590.01974
370.0280.0540.0560.01950
380.0270.0530.0560.01882
390.0260.0510.0530.01860
400.0250.0500.0530.01791
410.0250.0490.0500.01741
420.0240.0480.0500.01694
430.0240.0470.0480.01664
440.0230.0450.0460.01664
450.0230.0440.0460.01634
460.0220.0430.0440.01601
470.0220.0430.0440.01532
480.0210.0420.0440.01499
490.0210.0410.0420.01475
500.0200.0400.0420.01440
510.0200.0390.0400.01422
520.0200.0380.0390.01422
530.0190.0380.0390.01370
540.0190.0370.0380.01370
550.0190.0360.0380.01337
560.0180.0360.0380.01288
570.0180.0350.0360.01281
580.0180.0340.0350.01281
590.0170.0340.0350.01240
600.0170.0330.0340.01240
610.0170.0330.0340.01201
620.0170.0320.0330.01201
630.0160.0320.0330.01165
640.0160.0310.0320.01165
650.0160.0310.0320.01130
660.0160.0300.0310.01130
670.0150.0300.0310.01097
680.0150.0290.0300.01097
690.0150.0290.0300.01065
700.0150.0290.0300.01034
710.0150.0280.0290.01034
720.0140.0280.0290.01006
730.0140.0270.0270.01063
740.0140.0270.0270.01035
750.0140.0270.0270.01007
760.0140.0260.0270.00980
770.0130.0260.0270.00954
780.0130.0260.0270.00929
790.0130.0250.0260.00929
800.0130.0250.0260.00907
810.0130.0250.0260.00884
820.0130.0240.0240.00929
830.0130.0240.0240.00907
840.0120.0240.0240.00885
850.0120.0240.0240.00864
860.0120.0230.0230.00885
870.0120.0230.0230.00864
880.0120.0230.0230.00844
890.0120.0220.0220.00863
900.0120.0220.0220.00844
910.0110.0220.0220.00825
920.0110.0220.0220.00807
930.0110.0220.0220.00790
940.0110.0210.0210.00807
950.0110.0210.0210.00790
960.0110.0210.0210.00773
970.0110.0210.0210.00757
980.0110.0200.0200.00773
990.0110.0200.0200.00757
1000.0100.0200.0200.00742
耐用年数旧定額法
(~H19.3.31)
旧定率法
(~H19.3.31)
250%定率法
(H19.4.1~
H24.3.31)
改定償却率保証率
20.5000.6841.000
30.3330.5360.8331.0000.02789
40.2500.4380.6251.0000.05274
50.2000.3690.5001.0000.06249
60.1660.3190.4170.5000.05776
70.1420.2800.3570.5000.05496
80.1250.2500.3130.3340.05111
90.1110.2260.2780.3340.04731
100.1000.2060.2500.3340.04448
110.0900.1890.2270.2500.04123
120.0830.1750.2080.2500.03870
130.0760.1620.1920.2000.03633
140.0710.1520.1790.2000.03389
150.0660.1420.1670.2000.03217
160.0620.1340.1560.1670.03063
170.0580.1270.1470.1670.02905
180.0550.1200.1390.1430.02757
190.0520.1140.1320.1430.02616
200.0500.1090.1250.1430.02517
210.0480.1040.1190.1250.02408
220.0460.0990.1140.1250.02296
230.0440.0950.1090.1120.02226
240.0420.0920.1040.1120.02157
250.0400.0880.1000.1120.02058
260.0390.0850.0960.1000.01989
270.0370.0820.0930.1000.01902
280.0360.0790.0890.0910.01866
290.0350.0760.0860.0910.01803
300.0340.0740.0830.0840.01766
310.0330.0720.0810.0840.01688
320.0320.0690.0780.0840.01655
330.0310.0670.0760.0770.01585
340.0300.0660.0740.0770.01532
350.0290.0640.0710.0720.01532
360.0280.0620.0690.0720.01494
370.0270.0600.0680.0720.01425
380.0270.0590.0660.0670.01393
390.0260.0570.0640.0670.01370
400.0250.0560.0630.0670.01317
410.0250.0550.0610.0630.01306
420.0240.0530.0600.0630.01261
430.0240.0520.0580.0590.01248
440.0230.0510.0570.0590.01210
450.0230.0500.0560.0590.01175
460.0220.0490.0540.0560.01175
470.0220.0480.0530.0560.01153
480.0210.0470.0520.0530.01126
490.0210.0460.0510.0530.01102
500.0200.0450.0500.0530.01072
510.0200.0440.0490.0500.01053
520.0200.0430.0480.0500.01036
530.0190.0430.0470.0480.01028
540.0190.0420.0460.0480.01015
550.0190.0410.0450.0460.01007
560.0180.0400.0450.0460.00961
570.0180.0400.0440.0460.00952
580.0180.0390.0430.0440.00945
590.0170.0380.0420.0440.00934
600.0170.0380.0420.0440.00895
610.0170.0370.0410.0420.00892
620.0170.0360.0400.0420.00882
630.0160.0360.0400.0420.00847
640.0160.0350.0390.0400.00847
650.0160.0350.0380.0390.00847
660.0160.0340.0380.0390.00828
670.0150.0340.0370.0380.00828
680.0150.0330.0370.0380.00810
690.0150.0330.0360.0380.00800
700.0150.0320.0360.0380.00771
710.0140.0320.0350.0360.00771
720.0140.0320.0350.0360.00751
730.0140.0310.0340.0350.00751
740.0140.0310.0340.0350.00738
750.0140.0300.0330.0340.00738
760.0140.0300.0330.0340.00726
770.0130.0300.0320.0330.00726
780.0130.0290.0320.0330.00716
790.0130.0290.0320.0330.00693
800.0130.0280.0310.0320.00693
810.0130.0280.0310.0320.00683
820.0130.0280.0300.0310.00683
830.0120.0270.0300.0310.00673
840.0120.0270.0300.0310.00653
850.0120.0260.0290.0300.00653
860.0120.0260.0290.0300.00645
870.0120.0260.0290.0300.00627
880.0120.0260.0280.0290.00627
890.0120.0260.0280.0290.00620
900.0120.0250.0280.0290.00603
910.0110.0250.0270.0270.00649
920.0110.0250.0270.0270.00632
930.0110.0250.0270.0270.00615
940.0110.0240.0270.0270.00598
950.0110.0240.0260.0270.00594
960.0110.0240.0260.0270.00578
970.0110.0230.0260.0270.00563
980.0110.0230.0260.0270.00549
990.0110.0230.0250.0260.00549
1000.0100.0230.0250.0260.00546