What is happening to the aging problem of water pipes and living infrastructure?
If you write the contents roughly
Beyond the legal useful life does not mean that tap water is immediately contaminated.
On October 2021, 10, a water bridge collapsed in Wakayama City, causing a temporary water outage in 3 households.Then in October ... → Continue reading
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Ministerial Ordinance on the useful life of depreciable assets
Ministerial Ordinance on the useful life of depreciable assets(Genka Shokyakushi-san no Taiyo Nen Suto Nikan Shorei, March 40, 3, Ministry of Finance Ordinance No. 31) is in the tax law.DepreciationAsset Ofservice lifeThis is a standard established to ensure the fairness of taxation.Legal useful lifeIn such cases, it refers to the useful life specified in this Ministerial Ordinance.
Also, this standard is a tax standardDifferent from the original accounting standard..However, since accounting is performed based on tax standards mainly for small and medium-sized enterprises, it is the domestic standard for depreciation.
1951 (Showa 26)Ministry Ordinance on the useful life of fixed assets, etc.Established as (Ministry of Finance Ordinance No. XNUMX of XNUMX)1965 It was completely revised in (40)Ministerial Ordinance on the useful life of depreciable assetsIt became.