# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十条 (Article 20)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-20. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第二十条 (Article 20)（国庫補助金等の総収入金額不算入） — address `art-20`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-20
- Every provision below carries its address and both URLs 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.

---

### 第二十条（国庫補助金等の総収入金額不算入） — Exclusion of Government Subsidies and Their Equivalent in Gross Revenue
<sup>caption: machine translation, not official</sup>
<sup>art-20 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-20 · https://japanlaw.org/l/340M50000040011/art-20</sup>

    **第一項**  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。
    <sup>art-20/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-20/par-1 · https://japanlaw.org/l/340M50000040011/art-20/par-1</sup>
    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:
    <sup>machine translation, not official</sup>

      **一**  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
      <sup>art-20/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-20/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-20/par-1/item-1</sup>
      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;
      <sup>machine translation, not official</sup>

      **二**  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
      <sup>art-20/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-20/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-20/par-1/item-2</sup>
      details of the Fixed Assets to which the provisions of Article 42, paragraph (1) of the Act have been applied;
      <sup>machine translation, not official</sup>

      **三**  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
      <sup>art-20/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-20/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-20/par-1/item-3</sup>
      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;
      <sup>machine translation, not official</sup>

      **四**  その他参考となるべき事項
      <sup>art-20/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-20/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-20/par-1/item-4</sup>
      any other matters for reference.
      <sup>machine translation, not official</sup>

---

## Cites
- art-20/par-1: 法第四十二条第三項 → 所得税法 第四十二条第三項 (Article 42, paragraph (3)), art-42/par-3 — https://japanlaw.org/en/income-tax-act/art-42/par-3 · https://japanlaw.org/l/340AC0000000033/art-42/par-3
- art-20/par-1/item-1: 法第四十二条第一項 → 所得税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/income-tax-act/art-42/par-1 · https://japanlaw.org/l/340AC0000000033/art-42/par-1
- art-20/par-1/item-2: 法第四十二条第一項 → 所得税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/income-tax-act/art-42/par-1 · https://japanlaw.org/l/340AC0000000033/art-42/par-1
- art-20/par-1/item-3: 法第四十二条第二項 → 所得税法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/income-tax-act/art-42/par-2 · https://japanlaw.org/l/340AC0000000033/art-42/par-2

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-015, translated 2026-10-27
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-015, translated 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-016, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27