Article 21Matters to Be Stated in Order to Receive Application of the Special Provision on Exclusion of Conditional Government Subsidies and Their Equivalent from Gross Revenue
第二十一条（条件付国庫補助金等の総収入金額不算入の特例の適用を受けるための記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 43, paragraph (4) (Exclusion of Conditional Government Subsidies and Their Equivalent from Gross Revenue) of the Act are the following matters.
法第四十三条第四項（条件付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 43, paragraph (1) of the Act that have been granted, the purpose of the grant, and the conditions of the grant;
交付を受けた法第四十三条第一項に規定する国庫補助金等の額、その交付の目的及びその交付の条件
the scheduled date of acquisition or scheduled date of improvement of a Fixed Asset prescribed in Article 43, paragraph (1) of the Act that is to be acquired or improved using the government subsidies and their equivalent referred to in the preceding item, and the estimated amount required for the acquisition and its breakdown;
any other matters for reference.
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