The government subsidies or their equivalent prescribed in Article 42, paragraph (1) (Exclusion of Government Subsidies and Their Equivalent in Gross Revenue) of the Act are, in addition to the subsidies or benefits of the State or local governments, the following grants or subsidies:
法第四十二条第一項（国庫補助金等の総収入金額不算入）に規定する国庫補助金等は、国又は地方公共団体の補助金又は給付金のほか、次に掲げる助成金又は補助金とする。
grants of the Japan Organization for Employment of the Elderly, Persons with Disabilities and Job Seekers, an incorporated administrative agency, based on Article 49, paragraph (2) (Levy-Related Operations) of the Act to Facilitate the Employment of Persons with Disabilities (Act No. 123 of 1960) that are prescribed in items (ii), (iii), and (v) through (vii) of paragraph (1) of that Article;
障害者の雇用の促進等に関する法律（昭和三十五年法律第百二十三号）第四十九条第二項（納付金関係業務）に基づく独立行政法人高齢・障害・求職者雇用支援機構の同条第一項第二号、第三号及び第五号から第七号までに規定する助成金
grants of the New Energy and Industrial Technology Development Organization, National Research and Development Agency, based on Article 7, item (i) (Operations of the New Energy and Industrial Technology Development Organization, National Research and Development Agency) of the Act on the Promotion of Research, Development and Dissemination of Social Welfare Equipment (Act No. 38 of 1993);
福祉用具の研究開発及び普及の促進に関する法律（平成五年法律第三十八号）第七条第一号（国立研究開発法人新エネルギー・産業技術総合開発機構の業務）に基づく国立研究開発法人新エネルギー・産業技術総合開発機構の助成金
grants of the New Energy and Industrial Technology Development Organization, National Research and Development Agency, based on Article 15, items (iii) and (iii)-2 (Scope of Operations) of the Act on the New Energy and Industrial Technology Development Organization, National Research and Development Agency (Act No. 145 of 2002) (excluding grants for testing and research conducted jointly with a Foreign Corporation, a research institution established in the government or a local government of a foreign country (meaning a laboratory, institute, or other similar institution; the same applies hereinafter in this item), a research institution established in an international organization, or a foreign university or a research institution attached thereto (hereinafter in this item referred to as a "foreign research institution, etc."), or with researchers of a foreign research institution, etc.) and subsidies;
国立研究開発法人新エネルギー・産業技術総合開発機構法（平成十四年法律第百四十五号）第十五条第三号及び第三号の二（業務の範囲）に基づく国立研究開発法人新エネルギー・産業技術総合開発機構の助成金（外国法人、外国の政府若しくは地方公共団体に置かれる試験研究機関（試験所、研究所その他これらに類する機関をいう。以下この号において同じ。）、国際機関に置かれる試験研究機関若しくは外国の大学若しくはその附属の試験研究機関（以下この号において「外国試験研究機関等」という。）又は外国試験研究機関等の研究員と共同して行う試験研究に関する助成金を除く。）及び補助金
grants of the New Energy and Industrial Technology Development Organization, National Research and Development Agency, based on Article 29, item (i) (Operations of the New Energy and Industrial Technology Development Organization, National Research and Development Agency) of the Act on Promotion of Development, Supply and Introduction of Systems Utilizing Specified Advanced Information and Communications Technology (Act No. 37 of 2020);
特定高度情報通信技術活用システムの開発供給及び導入の促進に関する法律（令和二年法律第三十七号）第二十九条第一号（国立研究開発法人新エネルギー・産業技術総合開発機構の業務）に基づく国立研究開発法人新エネルギー・産業技術総合開発機構の助成金
supply-securing project subsidies (meaning the grants prescribed in Article 31, paragraph (3), item (i) (Designation and Operations of Stable Supply Securing Support Corporations) of the Act on the Promotion of Ensuring National Security Through Integrated Implementation of Economic Measures (Act No. 43 of 2022); the same applies in item (vii)) of the New Energy and Industrial Technology Development Organization, National Research and Development Agency, based on Article 15, item (xv) of the Act on the New Energy and Industrial Technology Development Organization, National Research and Development Agency;
国立研究開発法人新エネルギー・産業技術総合開発機構法第十五条第十五号に基づく国立研究開発法人新エネルギー・産業技術総合開発機構の供給確保事業助成金（経済施策を一体的に講ずることによる安全保障の確保の推進に関する法律（令和四年法律第四十三号）第三十一条第三項第一号（安定供給確保支援法人の指定及び業務）に規定する助成金をいう。第七号において同じ。）
subsidies of the Agriculture & Livestock Industries Corporation, Independent Administrative Agency, based on Article 10, item (ii) (Scope of Operations) of the Act on the Agriculture & Livestock Industries Corporation, Independent Administrative Agency (Act No. 126 of 2002);
独立行政法人農畜産業振興機構法（平成十四年法律第百二十六号）第十条第二号（業務の範囲）に基づく独立行政法人農畜産業振興機構の補助金
supply-securing project subsidies of the Japan Organization for Metals and Energy Security, Independent Administrative Agency, based on Article 11, paragraph (1), item (xxvii) (Scope of Operations) of the Act on the Japan Organization for Metals and Energy Security, Independent Administrative Agency (Act No. 94 of 2002);
独立行政法人エネルギー・金属鉱物資源機構法（平成十四年法律第九十四号）第十一条第一項第二十七号（業務の範囲）に基づく独立行政法人エネルギー・金属鉱物資源機構の供給確保事業助成金
grants for strengthening the production base of leaf tobacco prescribed in Article 2, item (ii) (Definitions) of the Tobacco Business Act (Act No. 68 of 1984) that Japan Tobacco Inc. delivers in accordance with a business plan approved under Article 9 (Business Plan) of the Act on Japan Tobacco Inc. (Act No. 69 of 1984).
日本たばこ産業株式会社が日本たばこ産業株式会社法（昭和五十九年法律第六十九号）第九条（事業計画）の規定による認可を受けた事業計画に定めるところに従つて交付するたばこ事業法（昭和五十九年法律第六十八号）第二条第二号（定義）に規定する葉たばこの生産基盤の強化のための助成金
Read this with the articles around it
foreign research institution, etc.machine translation
「外国試験研究機関等」
In Article 89, paragraph (1), item (iii), a research institution (a testing station, research institute or similar body) of a foreign corporation, of a foreign national or local government, or of an international organization, or a foreign university or its attached research institution; grants from the New Energy and Industrial Technology Development Organization for research carried out jointly with one, or with its researchers, are left out of that item.
Short name set inArticle 89, paragraph (1), item (iii)· applies only in this item
research institutionmachine translation
「試験研究機関」
A testing station, research institute or similar body; in this item, one attached to a foreign government or local government, an international organization or a foreign university, research done jointly with which takes a grant out of this item.
Defined inArticle 89, paragraph (1), item (iii)· applies only in this item
supply-securing project subsidymachine translation
「供給確保事業助成金」
A subsidy described in Article 31, paragraph (3), item (i) of the Act on the Promotion of Ensuring National Security Through Integrated Implementation of Economic Measures (Act No. 43 of 2022), here as paid by the New Energy and Industrial Technology Development Organization under Article 15, item (xv) of the Act on the New Energy and Industrial Technology Development Organization, National Research and Development Agency.
Defined inArticle 89, paragraph (1), item (v)· applies only in this provision and in Article 89, paragraph (1), item (vii)