Depreciation Calc (Japan)

"What's the useful life of this asset?" — stop digging through NTA PDFs.
Type the asset's name and get its statutory useful life and depreciation
rates instantly. A fully offline tool for accountants, tax staff, real-estate
investors and sole proprietors 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).

■ 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).

Recent changes:
Initial release
- Full-text search of Japan's statutory useful-life tables (Tables 1-6 built in)
- Depreciation: straight-line & declining-balance (200%/250% auto), monthly proration, full schedules
- Small-asset decision flow
- Asset ledger (Pro): per-fiscal-year expense list with CSV export
Fully offline, no ads