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法定 ほうてい耐用 たいよう年数 ねんすうであれば
hōteitai yōnensūdeareba

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Noun
, 
Da Copula

The "-eba" conditional form ("if/when…") of 法定耐用年数

1. If the legally defined lifespan…; If the statutory useful life…

Ba Conditional

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法定耐用年数であれば

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