# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-9. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第九条 (Supplementary Provisions, Article 9)（国庫補助金等の範囲に関する経過措置） — address `suppl-4192-82/art-9` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-9 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第九条（国庫補助金等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Government Subsidy or Its Equivalent caption: machine translation, not official suppl-4192-82/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-9 **第一項** 施行日前に旧令第八十九条第二号（国庫補助金等の範囲）に掲げる助成金の交付を受けることができることとなった個人が、施行日以後に雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第六条第一項（雇用福祉事業の廃止に伴う経過措置）に規定する暫定雇用福祉事業（同項第二号に掲げる事業に限る。）に係る助成金の交付を受けたときは、旧令第八十九条（第二号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二号中「建設労働者の雇用の改善等に関する法律（昭和五十一年法律第三十三号）第九条第一項第一号又は第三号（建設労働者の福祉等に関する事業）」とあるのは、「雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第六条第一項（雇用福祉事業の廃止に伴う経過措置）」とする。 suppl-4192-82/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-9/par-1 Where an individual who, before the Effective Date, has become entitled to receive a grant listed in Article 89, item (ii) (Scope of Government Subsidies or Their Equivalent) of the Former Order receives, on or after the Effective Date, a grant pertaining to the provisional employment welfare project prescribed in Article 6, paragraph (1) (Transitional Measures Accompanying Abolition of Employment Welfare Projects) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007) (limited to the project listed in item (ii) of that paragraph), the provisions of Article 89 of the Former Order (limited to the part pertaining to item (ii)) remain in force. In this case, the phrase "Article 9, paragraph (1), item (i) or (iii) (Projects Concerning the Welfare, etc. of Construction Workers) of the Act on the Improvement of Employment of Construction Workers (Act No. 33 of 1976)" in item (ii) of that Article is deemed to be replaced with "Article 6, paragraph (1) (Transitional Measures Accompanying Abolition of Employment Welfare Projects) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007)". machine translation, not official **第二項** 個人が施行日前に交付を受けた旧令第八十九条第六号に掲げる補助金については、なお従前の例による。 suppl-4192-82/art-9/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-9/par-2 The provisions then in force continue to govern the subsidies listed in Article 89, item (vi) of the Former Order that an individual received before the Effective Date. machine translation, not official --- ## Cites - suppl-4192-82/art-9/par-1: 建設労働者の雇用の改善等に関する法律（昭和五十一年法律第三十三号）第九条第一項第一号 → e-Gov law 351AC0000000033, 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — not held in this collection - suppl-4192-82/art-9/par-1: 第三号 → e-Gov law 351AC0000000033, 第九条第一項第三号 (Article 9, paragraph (1), item (iii)), art-9/par-1/item-3 — not held in this collection --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-103, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-121, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06