お役立ち情報 減価償却資産償却率表
減価償却資産償却率表
減価償却資産償却率表 |
|||||||||
|
|
|
|||||||
耐用年数（年） |
旧定額法の |
旧定率法の |
定額法の |
定率法の |
改定償却率 |
保証率 |
|||
2 |
0.500 |
0.684 |
0.500 |
1.000 |
|
|
|||
3 |
0.333 |
0.536 |
0.334 |
0.833 |
1.000 |
0.02789 |
|||
4 |
0.250 |
0.438 |
0.250 |
0.625 |
1.000 |
0.05274 |
|||
5 |
0.200 |
0.369 |
0.200 |
0.500 |
1.000 |
0.06249 |
|||
6 |
0.166 |
0.319 |
0.167 |
0.417 |
0.500 |
0.05776 |
|||
7 |
0.142 |
0.280 |
0.143 |
0.357 |
0.500 |
0.05496 |
|||
8 |
0.125 |
0.250 |
0.125 |
0.313 |
0.334 |
0.05111 |
|||
9 |
0.111 |
0.226 |
0.112 |
0.278 |
0.334 |
0.04731 |
|||
10 |
0.100 |
0.206 |
0.100 |
0.250 |
0.334 |
0.04448 |
|||
11 |
0.090 |
0.189 |
0.091 |
0.227 |
0.250 |
0.04123 |
|||
12 |
0.083 |
0.175 |
0.084 |
0.208 |
0.250 |
0.03870 |
|||
13 |
0.076 |
0.162 |
0.077 |
0.192 |
0.200 |
0.03633 |
|||
14 |
0.071 |
0.152 |
0.072 |
0.179 |
0.200 |
0.03389 |
|||
15 |
0.066 |
0.142 |
0.067 |
0.167 |
0.200 |
0.03217 |
|||
16 |
0.062 |
0.134 |
0.063 |
0.156 |
0.167 |
0.03063 |
|||
17 |
0.058 |
0.127 |
0.059 |
0.147 |
0.167 |
0.02905 |
|||
18 |
0.055 |
0.120 |
0.056 |
0.139 |
0.143 |
0.02757 |
|||
19 |
0.052 |
0.114 |
0.053 |
0.132 |
0.143 |
0.02616 |
|||
20 |
0.050 |
0.109 |
0.050 |
0.125 |
0.143 |
0.02517 |
|||
21 |
0.048 |
0.104 |
0.048 |
0.119 |
0.125 |
0.02408 |
|||
22 |
0.046 |
0.099 |
0.046 |
0.114 |
0.125 |
0.02296 |
|||
23 |
0.044 |
0.095 |
0.044 |
0.109 |
0.112 |
0.02226 |
|||
24 |
0.042 |
0.092 |
0.042 |
0.104 |
0.112 |
0.02157 |
|||
25 |
0.040 |
0.088 |
0.040 |
0.100 |
0.112 |
0.02058 |
|||
26 |
0.039 |
0.085 |
0.039 |
0.096 |
0.100 |
0.01989 |
|||
27 |
0.037 |
0.082 |
0.038 |
0.093 |
0.100 |
0.01902 |
|||
28 |
0.036 |
0.079 |
0.036 |
0.089 |
0.091 |
0.01866 |
|||
29 |
0.035 |
0.076 |
0.035 |
0.086 |
0.091 |
0.01803 |
|||
30 |
0.034 |
0.074 |
0.034 |
0.083 |
0.084 |
0.01766 |
|||
31 |
0.033 |
0.072 |
0.033 |
0.081 |
0.084 |
0.01688 |
|||
32 |
0.032 |
0.069 |
0.032 |
0.078 |
0.084 |
0.01655 |
|||
33 |
0.031 |
0.067 |
0.031 |
0.076 |
0.077 |
0.01585 |
|||
34 |
0.030 |
0.066 |
0.030 |
0.074 |
0.077 |
0.01532 |
|||
35 |
0.029 |
0.064 |
0.029 |
0.071 |
0.072 |
0.01532 |
|||
36 |
0.028 |
0.062 |
0.028 |
0.069 |
0.072 |
0.01494 |
|||
37 |
0.027 |
0.060 |
0.028 |
0.068 |
0.072 |
0.01425 |
|||
38 |
0.027 |
0.059 |
0.027 |
0.066 |
0.067 |
0.01393 |
|||
39 |
0.026 |
0.057 |
0.026 |
0.064 |
0.067 |
0.00137 |
|||
40 |
0.025 |
0.056 |
0.025 |
0.063 |
0.067 |
0.01317 |
|||
41 |
0.025 |
0.055 |
0.025 |
0.061 |
0.063 |
0.01306 |
|||
42 |
0.024 |
0.053 |
0.024 |
0.060 |
0.063 |
0.01261 |
|||
43 |
0.024 |
0.052 |
0.024 |
0.058 |
0.059 |
0.01248 |
|||
44 |
0.023 |
0.051 |
0.023 |
0.057 |
0.059 |
0.01210 |
|||
45 |
0.023 |
0.050 |
0.023 |
0.056 |
0.059 |
0.01175 |
|||
46 |
0.022 |
0.049 |
0.022 |
0.054 |
0.056 |
0.01175 |
|||
47 |
0.022 |
0.048 |
0.022 |
0.053 |
0.056 |
0.01153 |
|||
48 |
0.021 |
0.047 |
0.021 |
0.052 |
0.053 |
0.01126 |
|||
49 |
0.021 |
0.046 |
0.021 |
0.051 |
0.053 |
0.01102 |
|||
50 |
0.020 |
0.045 |
0.020 |
0.050 |
0.053 |
0.01072 |
|||
51 |
0.020 |
0.044 |
0.020 |
0.049 |
0.050 |
0.01053 |
|||
52 |
0.020 |
0.043 |
0.020 |
0.048 |
0.050 |
0.01036 |
|||
53 |
0.019 |
0.043 |
0.019 |
0.047 |
0.048 |
0.01028 |
|||
54 |
0.019 |
0.042 |
0.019 |
0.046 |
0.048 |
0.01015 |
|||
55 |
0.019 |
0.041 |
0.019 |
0.045 |
0.046 |
0.01007 |
|||
56 |
0.018 |
0.040 |
0.018 |
0.045 |
0.046 |
0.00961 |
|||
57 |
0.018 |
0.040 |
0.018 |
0.044 |
0.046 |
0.00952 |
|||
58 |
0.018 |
0.039 |
0.018 |
0.043 |
0.044 |
0.00945 |
|||
59 |
0.017 |
0.038 |
0.017 |
0.042 |
0.044 |
0.00934 |
|||
60 |
0.017 |
0.038 |
0.017 |
0.042 |
0.044 |
0.00895 |
|||
61 |
0.017 |
0.037 |
0.017 |
0.041 |
0.042 |
0.00892 |
|||
62 |
0.017 |
0.036 |
0.017 |
0.040 |
0.042 |
0.00882 |
|||
63 |
0.016 |
0.036 |
0.016 |
0.040 |
0.042 |
0.00847 |
|||
64 |
0.016 |
0.035 |
0.016 |
0.039 |
0.040 |
0.00847 |
|||
65 |
0.016 |
0.035 |
0.016 |
0.038 |
0.039 |
0.00847 |
|||
66 |
0.016 |
0.034 |
0.016 |
0.038 |
0.039 |
0.00828 |
|||
67 |
0.015 |
0.034 |
0.015 |
0.037 |
0.038 |
0.00828 |
|||
68 |
0.015 |
0.033 |
0.015 |
0.037 |
0.038 |
0.00810 |
|||
69 |
0.015 |
0.033 |
0.015 |
0.036 |
0.038 |
0.00800 |
|||
70 |
0.015 |
0.032 |
0.015 |
0.036 |
0.038 |
0.00771 |
|||
71 |
0.014 |
0.032 |
0.015 |
0.035 |
0.036 |
0.00771 |
|||
72 |
0.014 |
0.032 |
0.014 |
0.035 |
0.036 |
0.00751 |
|||
73 |
0.014 |
0.031 |
0.014 |
0.034 |
0.035 |
0.00751 |
|||
74 |
0.014 |
0.031 |
0.014 |
0.034 |
0.035 |
0.00738 |
|||
75 |
0.014 |
0.030 |
0.014 |
0.033 |
0.034 |
0.00738 |
|||
76 |
0.014 |
0.030 |
0.014 |
0.033 |
0.034 |
0.00726 |
|||
77 |
0.013 |
0.030 |
0.013 |
0.032 |
0.033 |
0.00726 |
|||
78 |
0.013 |
0.029 |
0.013 |
0.032 |
0.033 |
0.00716 |
|||
79 |
0.013 |
0.029 |
0.013 |
0.032 |
0.033 |
0.00693 |
|||
80 |
0.013 |
0.028 |
0.013 |
0.031 |
0.032 |
0.00693 |
|||
81 |
0.013 |
0.028 |
0.013 |
0.031 |
0.032 |
0.00683 |
|||
82 |
0.013 |
0.028 |
0.013 |
0.030 |
0.031 |
0.00683 |
|||
83 |
0.012 |
0.027 |
0.013 |
0.030 |
0.031 |
0.00673 |
|||
84 |
0.012 |
0.027 |
0.012 |
0.030 |
0.031 |
0.00653 |
|||
85 |
0.012 |
0.026 |
0.012 |
0.029 |
0.030 |
0.00653 |
|||
86 |
0.012 |
0.026 |
0.012 |
0.029 |
0.030 |
0.00645 |
|||
87 |
0.012 |
0.026 |
0.012 |
0.029 |
0.030 |
0.00627 |
|||
88 |
0.012 |
0.026 |
0.012 |
0.028 |
0.029 |
0.00627 |
|||
89 |
0.012 |
0.026 |
0.012 |
0.028 |
0.029 |
0.00620 |
|||
90 |
0.012 |
0.025 |
0.012 |
0.028 |
0.029 |
0.00603 |
|||
91 |
0.011 |
0.025 |
0.011 |
0.027 |
0.027 |
0.00649 |
|||
92 |
0.011 |
0.025 |
0.011 |
0.027 |
0.027 |
0.00632 |
|||
93 |
0.011 |
0.025 |
0.011 |
0.027 |
0.027 |
0.00615 |
|||
94 |
0.011 |
0.024 |
0.011 |
0.027 |
0.027 |
0.00598 |
|||
95 |
0.011 |
0.024 |
0.011 |
0.026 |
0.027 |
0.00594 |
|||
96 |
0.011 |
0.024 |
0.011 |
0.026 |
0.027 |
0.00578 |
|||
97 |
0.011 |
0.023 |
0.011 |
0.026 |
0.027 |
0.00563 |
|||
98 |
0.011 |
0.023 |
0.011 |
0.026 |
0.027 |
0.00549 |
|||
99 |
0.011 |
0.023 |
0.011 |
0.025 |
0.026 |
0.00549 |
|||
100 |
0.010 |
0.023 |
0.010 |
0.025 |
0.026 |
0.00546 |
|||