減価償却資産の償却率表
| 耐用年数 | 定額 | 定率 |
| 2 | 0.500 | 0.684 |
| 3 | 0.333 | 0.536 |
| 4 | 0.250 | 0.438 |
| 5 | 0.200 | 0.369 |
| 6 | 0.166 | 0.319 |
| 7 | 0.142 | 0.280 |
| 8 | 0.125 | 0.250 |
| 9 | 0.111 | 0.226 |
| 10 | 0.100 | 0.206 |
| 11 | 0.090 | 0.189 |
| 12 | 0.083 | 0.175 |
| 13 | 0.076 | 0.162 |
| 14 | 0.071 | 0.152 |
| 15 | 0.066 | 0.142 |
| 16 | 0.062 | 0.134 |
| 17 | 0.058 | 0.127 |
| 18 | 0.055 | 0.120 |
| 19 | 0.052 | 0.114 |
| 20 | 0.050 | 0.109 |
| 21 | 0.048 | 0.104 |
| 22 | 0.046 | 0.099 |
| 23 | 0.044 | 0.095 |
| 24 | 0.042 | 0.092 |
| 25 | 0.040 | 0.088 |
| 26 | 0.039 | 0.085 |
| 27 | 0.037 | 0.082 |
| 28 | 0.036 | 0.079 |
| 29 | 0.035 | 0.076 |
| 30 | 0.034 | 0.074 |
| 31 | 0.033 | 0.072 |
| 32 | 0.032 | 0.069 |
| 33 | 0.031 | 0.067 |
| 34 | 0.030 | 0.066 |
| 35 | 0.029 | 0.064 |
| 36 | 0.028 | 0.062 |
| 37 | 0.027 | 0.060 |
| 38 | 0.027 | 0.059 |
| 39 | 0.026 | 0.057 |
| 40 | 0.025 | 0.056 |
| 41 | 0.025 | 0.055 |
| 42 | 0.024 | 0.053 |
| 43 | 0.024 | 0.052 |
| 44 | 0.023 | 0.051 |
| 45 | 0.023 | 0.050 |
| 46 | 0.022 | 0.049 |
| 47 | 0.022 | 0.048 |
| 48 | 0.021 | 0.047 |
| 49 | 0.021 | 0.046 |
| 50 | 0.020 | 0.045 |
| 51 | 0.020 | 0.044 |
| 52 | 0.020 | 0.043 |
| 53 | 0.019 | 0.043 |
| 54 | 0.019 | 0.042 |
| 55 | 0.019 | 0.041 |
| 56 | 0.018 | 0.040 |
| 57 | 0.018 | 0.040 |
| 58 | 0.018 | 0.039 |
| 59 | 0.017 | 0.038 |
| 60 | 0.017 | 0.038 |
| 61 | 0.017 | 0.037 |
| 62 | 0.017 | 0.036 |
| 63 | 0.016 | 0.036 |
| 64 | 0.016 | 0.035 |
| 65 | 0.016 | 0.035 |
| 66 | 0.016 | 0.034 |
| 67 | 0.015 | 0.034 |
| 68 | 0.015 | 0.033 |
| 69 | 0.015 | 0.033 |
| 70 | 0.015 | 0.032 |
| 71 | 0.014 | 0.032 |
| 72 | 0.014 | 0.032 |
| 73 | 0.014 | 0.031 |
| 74 | 0.014 | 0.031 |
| 75 | 0.014 | 0.030 |
| 76 | 0.014 | 0.030 |
| 77 | 0.013 | 0.030 |
| 78 | 0.013 | 0.029 |
| 79 | 0.013 | 0.029 |
| 80 | 0.013 | 0.028 |
| 81 | 0.013 | 0.028 |
| 82 | 0.013 | 0.028 |
| 83 | 0.012 | 0.027 |
| 84 | 0.012 | 0.027 |
| 85 | 0.012 | 0.026 |
| 86 | 0.012 | 0.026 |
| 87 | 0.012 | 0.026 |
| 88 | 0.012 | 0.026 |
| 89 | 0.012 | 0.026 |
| 90 | 0.012 | 0.025 |
| 91 | 0.011 | 0.025 |
| 92 | 0.011 | 0.025 |
| 93 | 0.011 | 0.025 |
| 94 | 0.011 | 0.024 |
| 95 | 0.011 | 0.024 |
| 96 | 0.011 | 0.024 |
| 97 | 0.011 | 0.023 |
| 98 | 0.011 | 0.023 |
| 99 | 0.011 | 0.023 |
| 100 | 0.010 | 0.023 |