法規內容：

雲林縣地價調查用建築改良物耐用年數及每年折舊率表
┌────────────┬────────┬────────┐
│構造類別                │耐用年數        │折舊率（％）    │
├────────────┼────────┼────────┤
│鋼骨造                  │60  年          │1.6             │
├────────────┤                │                │
│鋼骨混凝土造            │                │                │
├────────────┤                │                │
│鋼骨鋼筋混凝土造        │                │                │
├────────────┼────────┼────────┤
│鋼筋混凝土造            │60  年          │1.6             │
├────────────┤                │                │
│預鑄混凝土造            │                │                │
├────────────┼────────┼────────┤
│加強磚造                │53  年          │1.8             │
├────────────┼────────┼────────┤
│鋼鐵造（重鋼架、輕鋼架）│52  年          │1.9             │
├──┬─────────┼────────┼────────┤
│木石│石造              │46  年          │2.1             │
│磚造├─────────┼────────┼────────┤
│    │卯石混凝土造      │50  年          │2.0             │
│    ├─────────┼────────┼────────┤
│    │雜木以外          │32  年          │3.1             │
│    ├─────────┼────────┼────────┤
│    │雜木              │26  年          │3.8             │
│    ├─────────┼────────┼────────┤
│    │磚石造            │46  年          │2.1             │
├──┼─────────┼────────┼────────┤
│土竹│竹造              │11  年          │9.1             │
│造  ├─────────┼────────┼────────┤
│    │土磚混合造        │30  年          │3.3             │
│    ├─────────┼────────┼────────┤
│    │純土造            │18  年          │5.5             │
├──┴─────────┴────────┴────────┤
│備註：本表每年『折舊率』係以 100  除以『耐用年數』計列。    │
└──────────────────────────────┘