Expected useful lives of intangible assets

Part of a print by Japanese artist Kingei Marui

This post includes a table with the useful life of specified Intangible Assets that are recognised as being fixed assets subject to tax deductible amortisation under the Japanese tax code.

This category of intangible assets includes trademarks, patent rights and a number of other separable intangible assets. The post here provides an overview of the Japanese tax treatment of intangible assets.

Intangible Fixed Assets – selected depreciable lives in years  
Asset type Depreciable Life
Fishing rights 10
Dam use rights 55
Water usage rights 20
Patents 8
Intellectual Usage Rights 実用新案権 5
Design rights 7
Trademarks 10
Software – for rights to repoduce and sell 3
Sofware – other rights (e.g. internally developed software) 5
Rights for the cultivation of new plants (育成者権)- under article 4 of the New Plant Varieties Law 10
Rights for the cultivation of new plants (育成者権)- under other articles 8
Goodwill (営業権) 5
Exclusive line usage rights 30
Railtrack passage, connection and establishment usage rights 30
Gas and electricity supply establishment usage rights 15
Hot water supply establishment usage rights 15
Water establishment usage rights 15
Industrial use water establishment usage rights 15
Electrical communication establishment usage rights 20


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