Japan Depreciation Calculator

"What's the useful life of this asset — and its rate?" Instead of digging through NTA PDFs, type the asset's name once. The statutory useful life and depreciation rates appear on the spot and flow straight into straight-line / declining-balance calculations. A fully offline tool for sole proprietors, accountants, tax staff and real-estate investors working with Japanese tax rules. ■ The entire statutory life table, built in All 589 entries of Appended Tables 1–6 of the Japanese useful-life ordinance, structured and searchable in everyday words (PC, truck, desk). Shows the official hierarchy (category / structure / detail), useful life and rates. Machine-verified against e-Gov statute data and NTA-published tables. ■ Instant depreciation schedules Enter cost and useful life — that's all. Straight-line and declining-balance (200%/250% auto-selected by acquisition date), revised rates, the guarantee test, and the final 1-yen book value, exactly per the NTA's published method. Monthly proration for mid-year acquisitions. CSV export (Pro). ■ Built for tax-filing and closing moments Final tax return (kakutei shinkoku) — prepare the figures for the depreciation section of the blue-return financial statement, asset by asset Year-end closing — check every asset's current-year depreciation and closing book value at once (asset ledger, Pro) Fixed-asset register upkeep — acquisition date, cost, useful life and method, kept in one place Before you buy — "over how many years does this ¥300k machine expense out?" ■ Small-asset decision flow Full expensing under ¥100k, 3-year lump-sum under ¥200k, and the SME special measure (under ¥300k/¥400k by acquisition date — 2026 tax reform supported), suggested automatically from cost and date. ■ Asset ledger (Pro, one-time purchase) Register assets once; pick a fiscal year and get every asset's depreciation for that year, closing book values, and the total. Reuse it every closing. ■ Pro (one-time — not a subscription) Asset ledger, saved calculation history, CSV export, and all future Pro features. ■ Official sources (government websites) Data and calculation methods are based on the following official government sources: Ministerial ordinance on useful lives of depreciable assets (e-Gov statute portal): https://laws.e-gov.go.jp/law/340M50000040015 No.2106 Straight-line and declining-balance depreciation (NTA): https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2106.htm ■ Disclaimer This app is NOT an official app of the National Tax Agency or any other government agency, and is not affiliated with or endorsed by any government body. Results are reference values based on the sources above. Consult a tax accountant before filing. Assets acquired on or before Mar 31, 2007 (old methods) are not supported. The statutory table content is in Japanese (as defined by law).