At what rate do buildings depreciate in Japan?

According to the Tax Office :

Concrete construction

• pension, inn, hotel: 34 years
• rental cottage: 39 years
• commercial building: 31 years
• residence: 47 years

Timber construction

• ppension, inn, hotel: 20 years
• rental cottage: 22 years
• commercial building: 17 years
• residence: 22 years