Article 20Exclusion of Government Subsidies and Their Equivalent in Gross Revenue
第二十条（国庫補助金等の総収入金額不算入）
The matters specified by Ministry of Finance Order as prescribed in Article 42, paragraph (3) (Exclusion of Government Subsidies and Their Equivalent in Gross Revenue) of the Act are as follows:
法第四十二条第三項（国庫補助金等の総収入金額不算入）に規定する財務省令で定める事項は、次に掲げる事項とする。
the amount of the government subsidies and their equivalent prescribed in Article 42, paragraph (1) of the Act that have been granted, and the purpose of the grant;
交付を受けた法第四十二条第一項に規定する国庫補助金等の額及びその交付の目的
details of the Fixed Assets to which the provisions of Article 42, paragraph (1) of the Act have been applied;
法第四十二条第一項の規定の適用を受けた固定資産に関する明細
in the case where a Fixed Asset prescribed in Article 42, paragraph (2) of the Act has been acquired, the reason for the acquisition and the value of that asset;
法第四十二条第二項に規定する固定資産の取得をした場合には、その取得の事由及びその資産の価額
any other matters for reference.
その他参考となるべき事項
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