Supplementary Provisions, Article 9Transitional Provisions Concerning Exclusion of Government Subsidies and Their Equivalent from Gross Revenue and Related Matters
第九条（国庫補助金等の総収入金額不算入等に関する経過規定）
Articles 42 through 44 (Exclusion of Government Subsidies and Their Equivalent from Gross Revenue and Related Matters) of the New Act apply where an individual receives, on or after the Effective Date, a government subsidy or its equivalent prescribed in Article 42, paragraph (1) of the New Act, a Fixed Asset prescribed in paragraph (2) of that Article, or a grant of an amount prescribed in Article 44, paragraph (1) of the New Act, and the provisions then in force continue to govern where such a grant was received before that date.
新法第四十二条から第四十四条まで（国庫補助金等の総収入金額不算入等）の規定は、個人が施行日以後に新法第四十二条第一項に規定する国庫補助金等若しくは同条第二項に規定する固定資産又は新法第四十四条第一項に規定する金額の交付を受ける場合について適用し、同日前に当該交付を受けた場合については、なお従前の例による。
Fixed Asset
「固定資産」
Land (including rights over land), depreciable assets, telephone subscription rights and other assets specified by Cabinet Order (政令), other than standing timber (山林).
Defined inArticle 2, paragraph (1), item (xviii)· applies throughout the law
government subsidy or its equivalentmachine translation
「国庫補助金等」
A subsidy or grant from the national or a local government, or a similar payment a Cabinet Order (政令) specifies, given for acquiring or improving fixed assets (including timber).
Short name set inArticle 42, paragraph (1)· applies only in this article and in Article 43
the New Actmachine translation
「新法」
The Income Tax Act in the form this Act (Act No. 33 of 1965) gives it, as against the Income Tax Act it replaced.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date this Act (Act No. 33 of 1965) itself comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)