Japanese Building Depreciation (Taionensu) Schedules and Tax Strategy

Statutory useful life by construction type: Wood, Steel, and Reinforced Concrete (RC).

Published by Japan Property Yield Editorial Team • Reading Time: 8 min read • Public Reference Guide (No Login Required)

Statutory Useful Life by Material

Wood frame: 22 years; Light steel: 19–27 years; Reinforced concrete (RC): 47 years.

Accelerated Depreciation for Older Structures

Using the (Useful Life – Age) + Age*0.2 formula to generate substantial domestic income tax write-offs.


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