Article 86Scope of Assets Equivalent to Inventory in the Case of Own Consumption
The assets specified by Cabinet Order prescribed in Article 39 (Inclusion of Inventory Used to Benefit One's Own Household in Gross Revenue) of the Act are the assets listed in the items of Article 81 (Assets Equivalent to Inventory That Are Not Treated as Giving Rise to Capital Gains) (excluding forests).
Article 87Scope of Assets Equivalent to Inventory in the Case of a Gift or Similar Transfer
The assets specified by Cabinet Order prescribed in Article 40, paragraph (1) (Inclusion of Inventory Given as a Gift or Similar Transfer in Gross Revenue) of the Act are the assets prescribed in the preceding Article, Securities that give rise to business income, and cryptoassets prescribed in Article 48-2, paragraph (1) (Calculation of Costs of Cryptoassets Transferred and Valuation Methods) of the Act.
法第四十条第一項（棚卸資産の贈与等の場合の総収入金額算入）に規定する政令で定めるものは、前条に規定する資産、有価証券で事業所得の基因となるもの及び法第四十八条の二第一項（暗号資産の譲渡原価等の計算及びその評価の方法）に規定する暗号資産とする。
Article 88Scope of Agricultural Products
The agricultural products specified by Cabinet Order prescribed in Article 41, paragraph (1) (Inclusion of Crop Harvests in Gross Revenue) of the Act are rice, wheat and other grains, potatoes, sweet potatoes, tobacco, vegetables, flowers, seeds and seedlings and other field crops, products of fruit trees and orchards, or horticultural crops produced using greenhouses or other special facilities.
法第四十一条第一項（農産物の収穫の場合の総収入金額算入）に規定する政令で定める農産物は、米、麦その他の穀物、馬鈴しよ、甘しよ、たばこ、野菜、花、種苗その他のほ場作物、果樹、樹園の生産物又は温室その他特殊施設を用いて生産する園芸作物とする。
第八十八条の二（発行法人から与えられた株式を取得する権利の譲渡による収入金額）
Article 88-2Amount of Revenue from Transfer of a Right to Acquire Shares Granted by the Issuing Corporation
The rights specified by Cabinet Order prescribed in Article 41-2 (Amount of Revenue from Transfer of a Right to Acquire Shares Granted by the Issuing Corporation) of the Act are the rights listed in the items of Article 84, paragraph (3) (Value, etc. of Restricted Shares) for which the provisions of that paragraph would apply if they were exercised (referred to as "share options, etc." in the following paragraph).
The persons specified by Cabinet Order prescribed in Article 41-2 of the Act are persons who have acquired share options, etc. by gift, inheritance, bequest, or transfer and who become able to exercise those share options, etc.
Article 89Scope of Government Subsidies and Their Equivalent
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
Article 90Calculation, etc. of Depreciation Allowance for Fixed Assets Pertaining to Government Subsidies and Their Equivalent
The amount calculated pursuant to the provisions of Cabinet Order prescribed in Article 42, paragraph (1) (Exclusion of Government Subsidies and Their Equivalent in Gross Revenue) of the Act is the amount specified in each of the following items for the category of cases listed in that item.
法第四十二条第一項（国庫補助金等の総収入金額不算入）に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
In the case of acquisition of a Depreciable Asset prescribed in Article 42, paragraph (1) of the Act: the amount calculated by multiplying the amount equivalent to the amount of the government subsidy or its equivalent prescribed in that paragraph pertaining to that Depreciable Asset (hereinafter in this Article referred to as "government subsidy or its equivalent") by the ratio that the amount set out in (b) bears to the amount set out in (a):
the amount required for the acquisition of that Depreciable Asset;
当該減価償却資産の取得に要した金額
the amount obtained by deducting, from the amount required for the acquisition of that Depreciable Asset, the cumulative amount of the depreciation allowance calculated on the basis of that amount, in accordance with the provisions of Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act, for the period from the date of its acquisition to the date on which return of the government subsidy or its equivalent ceased to be required;
In the case of improvement of a Depreciable Asset prescribed in Article 42, paragraph (1) of the Act: the amount calculated by multiplying the amount equivalent to the amount of the government subsidy or its equivalent pertaining to that Depreciable Asset by the ratio that the amount set out in (b) bears to the amount set out in (a):
the amount required for the improvement of that Depreciable Asset;
当該減価償却資産の改良に要した金額
the amount obtained by deducting, from the amount required for the improvement of that Depreciable Asset, the cumulative amount of the depreciation allowance calculated on the basis of that amount, in accordance with the provisions of Article 49, paragraph (1) of the Act, for the period from the date of its improvement to the date on which return of the government subsidy or its equivalent ceased to be required.
The calculation of the depreciation allowance prescribed in Article 49, paragraph (1) of the Act that is to be made for a Fixed Asset (including timberland; the same applies hereinafter in this paragraph and in paragraph (2) of the following Article) to which the provisions of Article 42, paragraph (1) or (2) of the Act apply, and the calculation of the amount of business income, amount of timber income, amount of capital gains, or amount of miscellaneous income in the case where there has been a transfer of that Fixed Asset, are as provided in the following items.
With regard to a Fixed Asset to which the provisions of Article 42, paragraph (1) of the Act apply, the Fixed Asset is deemed to have been acquired or improved at the amount obtained by deducting the amount equivalent to the amount of the government subsidy or its equivalent pertaining to that Fixed Asset from the amount required for its acquisition (for timberland, the amount of planting costs; the same applies in the following item and in paragraph (2) of the following Article) or the amount equivalent to the amount of improvement expenses, and the amount equivalent to the amount obtained by deducting the amount specified in item (i) or (ii) of the preceding paragraph from the amount equivalent to the amount of the government subsidy or its equivalent is deemed not to have been included in necessary expenses in calculating the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income for each year as that depreciation allowance for the period prescribed in item (i), (b) or item (ii), (b) of that paragraph;
With regard to a Fixed Asset prescribed in Article 42, paragraph (2) of the Act, the amount required for its acquisition is deemed to be nil.
法第四十二条第二項に規定する固定資産については、その固定資産の取得に要した金額は、ないものとみなす。
略称規定第八十八条の二第一項・この規定及び第八十八条の二第二項の中だけ
…第八十四条第三項各号（譲渡制限付株式の価額等）に掲げる権利で当該権利の行使をしたならば同項の規定の適用のあるもの（次項において「新株予約権等」という。）とする。
わかりやすく言うと
第八十四条第三項各号の権利（旧商法の決議による新株予約権、会社法の決議による新株予約権で特に有利な条件などのもの又は役務の提供などの対価とされるもの、有利な金額で株式を取得する権利）のうち、行使すれば第八十四条第三項が適用されるもののことです。
略称規定第八十九条第一項第三号・この号の中だけ
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…
わかりやすく言うと
外国法人、外国の政府又は地方公共団体に置かれる試験研究機関、国際機関に置かれる試験研究機関、外国の大学又はその附属の試験研究機関のことです。試験研究機関とは、試験所、研究所その他これらに類する機関をいいます。
定義第八十九条第一項第五号・この規定及び第八十九条第一項第七号の中だけ
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
わかりやすく言うと
認定供給確保事業者が認定供給確保事業を行うのに必要な資金に充てるための助成金で、安定供給確保支援法人の業務として交付されるものです（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第三十一条第三項第一号）。
略称規定第九十条第一項第一号・この条の中だけ
法第四十二条第一項の減価償却資産の取得をした場合 当該減価償却資産に係る同項に規定する国庫補助金等（以下この条において「国庫補助金等」という。）の額に相当する金額に、イに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額
わかりやすく言うと
固定資産（山林を含む）の取得又は改良に充てるための、国又は地方公共団体の補助金又は給付金と、これらに準ずるものとして政令で定めるもののことです（所得税法第四十二条第一項）。