# 所得税法 / Income Tax Act — 第四十三条 (Article 43) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-43. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第四十三条 (Article 43)（条件付国庫補助金等の総収入金額不算入） — address `art-43` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-43 - e-Gov law ID: 340AC0000000033 — 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. --- ### 第四十三条（条件付国庫補助金等の総収入金額不算入） — (Exclusion of Conditional Government Subsidies and Their Equivalent from Gross Revenue) caption: Ministry of Justice translation — Japanese Law Translation Database System art-43 · https://japanlaw.org/en/income-tax-act/art-43 **第一項** 居住者が、各年において固定資産の取得又は改良に充てるための国庫補助金等の交付を受ける場合において、その国庫補助金等の返還を要しないことがその年十二月三十一日までに確定していないときは、その国庫補助金等の額に相当する金額は、その者のその年分の各種所得の金額の計算上、総収入金額に算入しない。 art-43/par-1 · https://japanlaw.org/en/income-tax-act/art-43/par-1 If, in any year, a Resident is issued a government subsidy or its equivalent that is meant to be allocated to acquiring or improving Fixed Assets, and the final decision that the Resident need not return the government subsidy or its equivalent has not been reached by December 31 of the relevant year, an amount equal to the government subsidy or its equivalent is not included in the gross revenue that is used to calculate that Resident's Income in Each Class for the year. machine translation, not official **第二項** 前項の規定の適用を受けた居住者が交付を受けた同項の国庫補助金等の全部又は一部の返還を要しないことが確定した場合には、その国庫補助金等の額のうちその確定した部分に相当する金額は、その国庫補助金等の交付の目的に適合した固定資産の取得又は改良に充てられた金額のうち政令で定める金額を除き、その者のその確定した日の属する年分の各種所得の金額の計算上、総収入金額に算入する。 art-43/par-2 · https://japanlaw.org/en/income-tax-act/art-43/par-2 If the final decision is reached that a Resident subject to the provisions of the preceding paragraph need not return the whole or a part of the government subsidy or its equivalent referred to in that paragraph which the Resident has been issued, an amount equal to the part of the government subsidy or its equivalent which is subject to the final decision, less the part that Cabinet Order prescribes out of the amount allocated to acquiring or improving Fixed Assets in line with the purpose for which the government subsidy or its equivalent has been issued, is included in the gross revenue that is used to calculate that Resident's Income in Each Class for the year in which the date of the final decision falls. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第一項の規定の適用を受けた居住者が交付を受けた同項の国庫補助金等の全部又は一部の返還をすべきことが確定した場合には、その国庫補助金等の額のうちその確定した部分に相当する金額は、その者のその確定した日の属する年分の各種所得の金額の計算上、必要経費又は支出した金額に算入しない。 art-43/par-3 · https://japanlaw.org/en/income-tax-act/art-43/par-3 If it is determined that a Resident subject to the provisions of the preceding paragraph needs to return the whole or a part of the government subsidy or its equivalent referred to in that paragraph which the Resident has been issued, an amount equal to the part of the government subsidy or its equivalent that is subject to the final decision is not included in the necessary expenses or amounts expended that are used to calculate that Resident's Income in Each Class for the year in which the date of the determination falls. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第一項の規定は、確定申告書に同項の規定の適用を受ける旨、同項の規定により総収入金額に算入されない金額その他財務省令で定める事項の記載がある場合に限り、適用する。 art-43/par-4 · https://japanlaw.org/en/income-tax-act/art-43/par-4 The provisions of paragraph (1) apply only if a Tax Return indicates recourse to the application of the provisions of that paragraph, indicates the amount that is not being included in gross revenue pursuant to that paragraph, and gives the information prescribed by Ministry of Finance Order. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載がない確定申告書の提出があつた場合においても、その提出がなかつたこと又はその記載がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。 art-43/par-5 · https://japanlaw.org/en/income-tax-act/art-43/par-5 Even if no Tax Return is filed or if a Tax Return is filed that is not filled out as referred to in the preceding paragraph, the district tax office director may apply the provisions of paragraph (1) on finding there to be unavoidable circumstances for the Resident's failure to file the Tax Return or fill it out in that manner. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 第一項の規定の適用を受けた居住者が国庫補助金等により取得し、又は改良した固定資産について行うべき第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）に規定する償却費の計算及びその者がその固定資産を譲渡した場合における事業所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額の計算に関し必要な事項は、政令で定める。 art-43/par-6 · https://japanlaw.org/en/income-tax-act/art-43/par-6 Cabinet Order provides for the necessary particulars concerning the calculation of a depreciation allowance as prescribed in Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) for Fixed Assets that a Resident subject to the provisions of paragraph (1) uses a government subsidy or its equivalent to acquire or improve; and provides for the necessary particulars concerning the calculation of business income, timber income, capital gains, or miscellaneous income in the event that such a Resident transfers those Fixed Assets. machine translation, not official --- ## Cites - art-43/par-2: 前項 → 所得税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/income-tax-act/art-43/par-1 - art-43/par-3: 第一項 → 所得税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/income-tax-act/art-43/par-1 - art-43/par-4: 第一項 → 所得税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/income-tax-act/art-43/par-1 - art-43/par-5: 前項 → 所得税法 第四十三条第四項 (Article 43, paragraph (4)), art-43/par-4 — https://japanlaw.org/en/income-tax-act/art-43/par-4 - art-43/par-5: 第一項 → 所得税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/income-tax-act/art-43/par-1 - art-43/par-6: 第一項 → 所得税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/income-tax-act/art-43/par-1 - art-43/par-6: 第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 所得税法 第四十二条第一項（国庫補助金等の総収入金額不算入） — https://japanlaw.org/en/income-tax-act/art-42/par-1 - 所得税法 第四十三条第二項（条件付国庫補助金等の総収入金額不算入） — https://japanlaw.org/en/income-tax-act/art-43/par-2 - 所得税法 第四十三条第三項（条件付国庫補助金等の総収入金額不算入） — https://japanlaw.org/en/income-tax-act/art-43/par-3 - 所得税法 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） — https://japanlaw.org/en/income-tax-act/art-43/par-4 - 所得税法 第四十三条第五項（条件付国庫補助金等の総収入金額不算入） — https://japanlaw.org/en/income-tax-act/art-43/par-5 - 所得税法 第四十三条第六項（条件付国庫補助金等の総収入金額不算入） — https://japanlaw.org/en/income-tax-act/art-43/par-6 - 所得税法 附則第九条第一項（国庫補助金等の総収入金額不算入等に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-9/par-1 - 所得税法施行規則 第二十一条第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-21/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第二十一条第一項第一号（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-21/par-1/item-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第二十一条第一項第二号（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-21/par-1/item-2 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十七条第三項第五号（確定所得申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47/par-3/item-5 (e-Gov law ID 340M50000040011) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-002, translated 2026-10-12 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05