# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三節 (Part 2, Chapter 1, Section 3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86. 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: 第三節 (Part 2, Chapter 1, Section 3) — address `pt-2/ch-1/sec-3` - Text: the text as amended with effect from 2027-01-01, standing until 2027-07-21 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270101_508CO0000000093) - URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#pt-2/ch-1/sec-3 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-2/ch-1/sec-3 - Every provision below carries its address and its place on this text's page 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. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 第三節　収入金額の計算 — Section 3 Calculation of Amount of Revenue heading: machine translation, not official pt-2/ch-1/sec-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#pt-2/ch-1/sec-3 ### 第八十六条（自家消費の場合のたな卸資産に準ずる資産の範囲） — Scope of Assets Equivalent to Inventory in the Case of Own Consumption caption: machine translation, not official art-86 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-86 **第一項** 法第三十九条（たな卸資産等の自家消費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、第八十一条各号（譲渡所得の基因とされないたな卸資産に準ずる資産）に掲げる資産（山林を除く。）とする。 art-86/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-86/par-1 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). machine translation, not official ### 第八十七条（贈与等の場合の棚卸資産に準ずる資産の範囲） — Scope of Assets Equivalent to Inventory in the Case of a Gift or Similar Transfer caption: machine translation, not official art-87 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-87 **第一項** 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。 art-87/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-87/par-1 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. machine translation, not official ### 第八十八条（農産物の範囲） — Scope of Agricultural Products caption: machine translation, not official art-88 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-88 **第一項** 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。 art-88/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-88/par-1 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. machine translation, not official ### 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） — Amount of Revenue from Transfer of a Right to Acquire Shares Granted by the Issuing Corporation caption: machine translation, not official art-88-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-88-2 **第一項** 法第四十一条の二（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）に規定する政令で定める権利は、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。 art-88-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-88-2/par-1 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). machine translation, not official **第二項** 法第四十一条の二に規定する政令で定める者は、贈与、相続、遺贈又は譲渡により新株予約権等を取得した者で当該新株予約権等を行使できることとなるものとする。 art-88-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-88-2/par-2 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. machine translation, not official ### 第八十九条（国庫補助金等の範囲） — Scope of Government Subsidies and Their Equivalent caption: machine translation, not official art-89 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-89 **第一項** 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。 art-89/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-89/par-1 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: machine translation, not official **一** 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 art-89/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-89/par-1/item-1 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; machine translation, not official **二** 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 art-89/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-89/par-1/item-2 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); machine translation, not official **三** 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 art-89/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-89/par-1/item-3 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; machine translation, not official **四** 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 art-89/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-89/par-1/item-4 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); machine translation, not official **五** 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。） art-89/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-89/par-1/item-5 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; machine translation, not official **六** 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 art-89/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-89/par-1/item-6 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); machine translation, not official **七** 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 art-89/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-89/par-1/item-7 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); machine translation, not official **八** 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 art-89/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-89/par-1/item-8 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). machine translation, not official ### 第九十条（国庫補助金等に係る固定資産の償却費の計算等） — Calculation, etc. of Depreciation Allowance for Fixed Assets Pertaining to Government Subsidies and Their Equivalent caption: machine translation, not official art-90 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-90 **第一項** 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。 art-90/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-90/par-1 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. machine translation, not official **一** 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 art-90/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-90/par-1/item-1 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): machine translation, not official **イ** 当該減価償却資産の取得に要した金額 art-90/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-90/par-1/item-1/sub-1 the amount required for the acquisition of that Depreciable Asset; machine translation, not official **ロ** 当該減価償却資産の取得に要した金額から、当該金額を基礎としてその取得の日から当該国庫補助金等の返還を要しないこととなつた日までの期間に係る法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）の規定に準じて計算した償却費の額の累積額を控除した金額 art-90/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-90/par-1/item-1/sub-2 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; machine translation, not official **二** 法第四十二条第一項の減価償却資産の改良をした場合　当該減価償却資産に係る国庫補助金等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 art-90/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-90/par-1/item-2 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): machine translation, not official **イ** 当該減価償却資産の改良に要した金額 art-90/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-90/par-1/item-2/sub-1 the amount required for the improvement of that Depreciable Asset; machine translation, not official **ロ** 当該減価償却資産の改良に要した金額から、当該金額を基礎としてその改良の日から当該国庫補助金等の返還を要しないこととなつた日までの期間に係る法第四十九条第一項の規定に準じて計算した償却費の額の累積額を控除した金額 art-90/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-90/par-1/item-2/sub-2 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. machine translation, not official **第二項** 法第四十二条第一項又は第二項の規定の適用を受けた固定資産（山林を含む。以下この項及び次条第二項において同じ。）について行うべき法第四十九条第一項に規定する償却費の計算及びその固定資産の譲渡があつ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ついては、次に定めるところによる。 art-90/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-90/par-2 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. machine translation, not official **一** 法第四十二条第一項の規定の適用を受けた固定資産については、その固定資産の取得に要した金額（山林については、植林費の額。次号及び次条第二項において同じ。）又は改良費の額に相当する金額からその固定資産に係る国庫補助金等の額に相当する金額を控除した金額をもつて取得し、又は改良したものとみなし、当該国庫補助金等の額に相当する金額から前項第一号又は第二号に定める金額を控除した金額に相当する金額は、同項第一号ロ又は第二号ロに規定する期間に係る当該償却費として各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入されなかつたものとみなす。 art-90/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-90/par-2/item-1 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; machine translation, not official **二** 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。 art-90/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-90/par-2/item-2 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. machine translation, not official ### 第九十一条（総収入金額に算入されない条件付国庫補助金等の額の計算等） — Calculation, etc. of the Amount of Conditional Government Subsidies and Their Equivalent Not Included in Gross Revenue caption: machine translation, not official art-91 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-91 **第一項** 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）に規定する政令で定める金額は、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。 art-91/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-91/par-1 The amount specified by Cabinet Order prescribed in Article 43, paragraph (2) (Exclusion of Conditional Government Subsidies and Their Equivalent from Gross Revenue) of the Act is the amount specified in each of the following items for the category of cases set out in that item. machine translation, not official **一** 法第四十三条第二項に規定する国庫補助金等を減価償却資産の取得に充てた場合　当該国庫補助金等の額のうち同項に規定する返還を要しないことが確定した部分に相当する金額に、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 art-91/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-91/par-1/item-1 In the case where the government subsidy or its equivalent prescribed in Article 43, paragraph (2) of the Act is applied to the acquisition of a Depreciable Asset: the amount calculated by multiplying the amount equivalent to the portion of the amount of that government subsidy or its equivalent for which it has been finalized that return is not required, as prescribed in that paragraph, by the ratio that the amount set out in (b) bears to the amount set out in (a): machine translation, not official **イ** 当該減価償却資産の取得に要した金額 art-91/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-91/par-1/item-1/sub-1 the amount required for the acquisition of that Depreciable Asset; machine translation, not official **ロ** 当該減価償却資産の取得に要した金額から、当該金額を基礎としてその取得の日から当該国庫補助金等の返還を要しないこととなつた日までの期間に係る法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）の規定に準じて計算した償却費の額の累積額を控除した金額 art-91/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-91/par-1/item-1/sub-2 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 that government subsidy or its equivalent ceased to be required; machine translation, not official **二** 法第四十三条第二項に規定する国庫補助金等を減価償却資産の改良に充てた場合　当該国庫補助金等の額のうち同項に規定する返還を要しないことが確定した部分に相当する金額に、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 art-91/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-91/par-1/item-2 In the case where the government subsidy or its equivalent prescribed in Article 43, paragraph (2) of the Act is applied to the improvement of a Depreciable Asset: the amount calculated by multiplying the amount equivalent to the portion of the amount of that government subsidy or its equivalent for which it has been finalized that return is not required, as prescribed in that paragraph, by the ratio that the amount set out in (b) bears to the amount set out in (a): machine translation, not official **イ** 当該減価償却資産の改良に要した金額 art-91/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-91/par-1/item-2/sub-1 the amount required for the improvement of that Depreciable Asset; machine translation, not official **ロ** 当該減価償却資産の改良に要した金額から、当該金額を基礎としてその改良の日から当該国庫補助金等の返還を要しないこととなつた日までの期間に係る法第四十九条第一項の規定に準じて計算した償却費の額の累積額を控除した金額 art-91/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-91/par-1/item-2/sub-2 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 that government subsidy or its equivalent ceased to be required; machine translation, not official **三** 法第四十三条第二項に規定する国庫補助金等を減価償却資産以外の固定資産の取得若しくは改良又は山林の取得に充てた場合　当該国庫補助金等の額のうち同項に規定する返還を要しないことが確定した部分に相当する金額 art-91/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-91/par-1/item-3 In the case where the government subsidy or its equivalent prescribed in Article 43, paragraph (2) of the Act is applied to the acquisition or improvement of a Fixed Asset other than a Depreciable Asset, or to the acquisition of timberland: the amount equivalent to the portion of the amount of that government subsidy or its equivalent for which it has been finalized that return is not required, as prescribed in that paragraph. machine translation, not official **第二項** 法第四十三条第一項に規定する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法第四十九条第一項に規定する償却費の計算及びその固定資産の譲渡があつ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ついては、当該固定資産は、その取得に要した金額又は改良費の額に相当する金額から当該国庫補助金等の額のうち法第四十三条第二項に規定する返還を要しないことが確定した部分に相当する金額を控除した金額をもつて取得し、又は改良したものとみなし、当該確定した部分に相当する金額から前項第一号又は第二号に定める金額を控除した金額に相当する金額は、同項第一号ロ又は第二号ロに規定する期間に係る当該償却費として各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入されなかつたものとみなす。 art-91/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-91/par-2 With regard to the calculation of the depreciation allowance prescribed in Article 49, paragraph (1) of the Act that is to be made for a Fixed Asset acquired or improved by means of the government subsidy or its equivalent prescribed in Article 43, paragraph (1) of the Act, 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, that Fixed Asset is deemed to have been acquired or improved at the amount obtained by deducting, from the amount required for its acquisition or the amount equivalent to the amount of improvement expenses, the amount equivalent to the portion of the amount of that government subsidy or its equivalent for which it has been finalized that return is not required, as prescribed in Article 43, paragraph (2) of the Act, 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 that finalized portion 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. machine translation, not official ### 第九十二条（資産の移転等に含まれない行為） — Acts Not Included in Relocation, Reconstruction, or Removal caption: machine translation, not official art-92 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-92 **第一項** 法第四十四条（移転等の支出に充てるための交付金の総収入金額不算入）に規定する政令で定める行為は、第百八十一条（資本的支出）に規定する支出に係る行為とする。 art-92/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-92/par-1 The act specified by Cabinet Order prescribed in Article 44 (Exclusion of Grants Meant to Cover Relocation Expenses from Gross Revenue) of the Act is an act pertaining to the expenditure prescribed in Article 181 (Capital Expenditure). machine translation, not official ### 第九十三条（収用に類するやむを得ない事由） — Unavoidable Grounds Similar to Expropriation caption: machine translation, not official art-93 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-93 **第一項** 法第四十四条（移転等の支出に充てるための交付金の総収入金額不算入）に規定する政令で定めるやむを得ない事由は、租税特別措置法第三十三条第一項各号（収用等に伴い代替資産を取得した場合の課税の特例）に規定する収用、買取り、換地処分、権利変換、買収若しくは権利の消滅、同条第四項第一号に規定する土地収用法等の規定に基づく使用、同項第二号に規定する事由に基づく同号に規定する資産の取壊し若しくは除去若しくは同項第三号に規定する事由に基づく同号に規定する資産の除却又はマンションの再生等の円滑化に関する法律（平成十四年法律第七十八号）第十五条の二第二項（賃貸借の終了請求）（同法第十五条の四第一項（配偶者居住権の消滅請求）において準用する場合を含む。）、第百二十二条第二項（賃貸借の終了請求）（同法第百二十四条第一項（配偶者居住権の消滅請求）において準用する場合を含む。）若しくは第百六十三条の十五第二項（賃貸借の終了請求）（同法第百六十三条の十七第一項（配偶者居住権の消滅請求）において準用する場合を含む。）の規定による賃貸借の終了若しくは配偶者居住権の消滅とする。 art-93/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-93/par-1 The unavoidable grounds specified by Cabinet Order prescribed in Article 44 (Exclusion of Grants Meant to Cover Relocation Expenses from Gross Revenue) of the Act are expropriation, purchase, replotting disposition, conversion of rights, acquisition, or extinguishment of rights prescribed in the items of Article 33, paragraph (1) (Special Provisions on Taxation in the Case of Acquisition of Substitute Assets Due to Expropriation, etc.) of the Act on Special Measures Concerning Taxation, use based on the provisions of the Expropriation of Land Act, etc. prescribed in paragraph (4), item (i) of that Article, demolition or removal of assets prescribed in item (ii) of that paragraph based on the grounds prescribed in that item, or disposal of assets prescribed in item (iii) of that paragraph based on the grounds prescribed in that item, or termination of a lease or extinguishment of a spouse's right of residence under the provisions of Article 15-2, paragraph (2) (Request for Termination of Lease) of the Act on Facilitation of the Regeneration, etc. of Condominiums (Act No. 78 of 2002) (including the case where applied mutatis mutandis in Article 15-4, paragraph (1) (Request for Extinguishment of Spouse's Right of Residence) of that Act), Article 122, paragraph (2) (Request for Termination of Lease) of that Act (including the case where applied mutatis mutandis in Article 124, paragraph (1) (Request for Extinguishment of Spouse's Right of Residence) of that Act), or Article 163-15, paragraph (2) (Request for Termination of Lease) of that Act (including the case where applied mutatis mutandis in Article 163-17, paragraph (1) (Request for Extinguishment of Spouse's Right of Residence) of that Act). machine translation, not official ### 第九十三条の二（減額された外国所得税額のうち総収入金額に算入しないもの） — Reduced Foreign Income Taxes Not Included in Gross Revenue caption: machine translation, not official art-93-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-93-2 **第一項** 法第四十四条の三（減額された外国所得税額の総収入金額不算入等）に規定する政令で定める金額は、同条に規定する外国所得税の額が減額された金額のうちその減額されることとなつた日の属する年において第二百二十六条第一項（外国所得税が減額された場合の特例）の規定による同項に規定する納付控除対象外国所得税額からの控除又は同条第三項の規定による同項に規定する控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額とする。 art-93-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-93-2/par-1 The amount specified by Cabinet Order prescribed in Article 44-3 (Exclusion of Reduced Foreign Income Taxes from Gross Revenue) of the Act is the amount equivalent to the portion of the amount by which the amount of foreign income tax prescribed in that Article is reduced that is to be applied, in the year that includes the date on which it is reduced, to the deduction from the credit-eligible foreign income tax to be paid prescribed in Article 226, paragraph (1) (Special Provisions Where Foreign Income Tax Is Reduced) under the provisions of that paragraph, or to the deduction from the amount exceeding the credit limit prescribed in paragraph (3) of that Article under the provisions of that paragraph. machine translation, not official ### 第九十四条（事業所得の収入金額とされる保険金等） — Insurance Proceeds or Similar Benefits Treated as Revenue from Business Income caption: machine translation, not official art-94 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-94 **第一項** 不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行なう居住者が受ける次に掲げるもので、その業務の遂行により生ずべきこれらの所得に係る収入金額に代わる性質を有するものは、これらの所得に係る収入金額とする。 art-94/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-94/par-1 The following amounts received by a Resident who carries on operations that give rise to real property income, business income, timber income, or miscellaneous income, which are in the nature of a substitute for the revenue pertaining to such income that would arise from the performance of those operations, are to be treated as revenue pertaining to such income. machine translation, not official **一** 当該業務に係るたな卸資産（第八十一条各号（譲渡所得の基因とされないたな卸資産に準ずる資産）に掲げる資産を含む。）、山林、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの又は著作権（出版権及び著作隣接権その他これに準ずるものを含む。）につき損失を受けたことにより取得する保険金、損害賠償金、見舞金その他これらに類するもの（山林につき法第五十一条第三項（山林損失の必要経費算入）の規定に該当する損失を受けたことにより取得するものについては、その損失の金額をこえる場合におけるそのこえる金額に相当する部分に限る。） art-94/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-94/par-1/item-1 Insurance proceeds, monetary damages, condolence payments, or other similar payments acquired by reason of having sustained a loss in respect of inventory assets pertaining to those operations (including assets set out in the items of Article 81 (Assets Equivalent to Inventory Assets That Are Not a Source of Capital Gains)), timberland, industrial property rights or other rights relating to technology, production methods using special technology or things equivalent thereto, or copyrights (including publication rights, neighboring rights, and other things equivalent thereto) (for those acquired by reason of having sustained a loss in timberland that falls under Article 51, paragraph (3) (Inclusion of Timber Losses in Necessary Expenses) of the Act, limited to the portion equivalent to the amount by which it exceeds the amount of losses, where it does exceed it); machine translation, not official **二** 当該業務の全部又は一部の休止、転換又は廃止その他の事由により当該業務の収益の補償として取得する補償金その他これに類するもの art-94/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-94/par-1/item-2 Compensation or other similar payments acquired as compensation for the profits of those operations by reason of suspension, conversion, or discontinuance of all or part of those operations, or for other reasons. machine translation, not official **第二項** 第七十九条第一項（資産の譲渡とみなされる行為）の規定に該当する同項の行為に係る対価で法第三十三条第二項第一号（譲渡所得）の規定により譲渡所得の収入金額に含まれないものは、事業所得又は雑所得に係る収入金額とし、当該対価につき第百七十四条から第百七十七条まで（借地権の設定をした場合の譲渡所得に係る取得費等）の規定に準じて計算した金額は、当該事業所得又は雑所得に係る必要経費に算入する。 art-94/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-94/par-2 Consideration for an act prescribed in Article 79, paragraph (1) (Acts Deemed Transfers of Assets) that falls under the provisions of that paragraph, which is not included in revenue from capital gains pursuant to Article 33, paragraph (2), item (i) (Capital Gains) of the Act, is to be treated as revenue pertaining to business income or miscellaneous income, and the amount calculated for that consideration in accordance with the provisions of Articles 174 through 177 (Acquisition Cost, etc. in Capital Gains Where a Land Leasehold Right Is Established) is to be included in necessary expenses pertaining to that business income or miscellaneous income. machine translation, not official ### 第九十五条（譲渡所得の収入金額とされる補償金等） — Compensation, etc. Treated as Revenue from Capital Gains caption: machine translation, not official art-95 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-95 **第一項** 契約（契約が成立しない場合に法令によりこれに代わる効果を認められる行政処分その他の行為を含む。）に基づき、又は資産の消滅（価値の減少を含む。以下この条において同じ。）を伴う事業でその消滅に対する補償を約して行なうものの遂行により譲渡所得の基因となるべき資産が消滅をしたこと（借地権の設定その他当該資産について物権を設定し又は債権が成立することにより価値が減少したことを除く。）に伴い、その消滅につき一時に受ける補償金その他これに類するものの額は、譲渡所得に係る収入金額とする。 art-95/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-95/par-1 The amount of compensation or any similar payment received in a lump sum for the extinction of an asset that is to give rise to capital gains, accompanying the extinction of that asset (excluding a decline in value resulting from the creation of a land leasehold right or other real right over that asset or the coming into existence of a claim) based on a contract (including an administrative disposition or other act that is recognized by laws and regulations as having an effect in place of a contract where no contract is formed) or through the carrying out of a business accompanied by the extinction of assets (including a decrease in value; the same applies hereinafter in this Article) that is carried out on the promise of compensation for that extinction, is to be revenue pertaining to capital gains. machine translation, not official --- ## Cites - art-86/par-1: 法第三十九条 → 所得税法 第三十九条 (Article 39), art-39 — https://japanlaw.org/ja/income-tax-act/art-39 (e-Gov law ID 340AC0000000033) - art-86/par-1: 第八十一条 → 所得税法施行令 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-81 - art-87/par-1: 法第四十条第一項 → 所得税法 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — https://japanlaw.org/ja/income-tax-act/art-40/par-1 (e-Gov law ID 340AC0000000033) - art-87/par-1: 前条 → 所得税法施行令 第八十六条 (Article 86), art-86 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-86 - art-87/par-1: 法第四十八条の二第一項 → 所得税法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-48-2/par-1 (e-Gov law ID 340AC0000000033) - art-88/par-1: 法第四十一条第一項 → 所得税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/income-tax-act/art-41/par-1 (e-Gov law ID 340AC0000000033) - art-88-2/par-1: 法第四十一条の二 → 所得税法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/ja/income-tax-act/art-41-2 (e-Gov law ID 340AC0000000033) - art-88-2/par-1: 第八十四条第三項 → 所得税法施行令 第八十四条第三項 (Article 84, paragraph (3)), art-84/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-2#art-84/par-3 - art-88-2/par-1: 次項 → 所得税法施行令 第八十八条の二第二項 (Article 88-2, paragraph (2)), art-88-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-88-2/par-2 - art-88-2/par-2: 法第四十一条の二 → 所得税法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/ja/income-tax-act/art-41-2 (e-Gov law ID 340AC0000000033) - art-89/par-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/ja/income-tax-act/art-42/par-1 (e-Gov law ID 340AC0000000033) - art-89/par-1/item-1: 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 → 障害者の雇用の促進等に関する法律 第四十九条第二項 (Article 49, paragraph (2)), art-49/par-2 — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-49/par-2 (e-Gov law ID 335AC0000000123) - art-89/par-1/item-1: 同条第一項第二号 → 障害者の雇用の促進等に関する法律 第四十九条第一項第二号 (Article 49, paragraph (1), item (ii)), art-49/par-1/item-2 — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-49/par-1/item-2 (e-Gov law ID 335AC0000000123) - art-89/par-1/item-1: 第三号 → 障害者の雇用の促進等に関する法律 第四十九条第一項第三号 (Article 49, paragraph (1), item (iii)), art-49/par-1/item-3 — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-49/par-1/item-3 (e-Gov law ID 335AC0000000123) - art-89/par-1/item-1: 第五号から第七号まで → 障害者の雇用の促進等に関する法律 第四十九条第一項第五号 (Article 49, paragraph (1), item (v)), art-49/par-1/item-5 — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-49/par-1/item-5 (e-Gov law ID 335AC0000000123) - art-89/par-1/item-1: 第五号から第七号まで → 障害者の雇用の促進等に関する法律 第四十九条第一項第六号 (Article 49, paragraph (1), item (vi)), art-49/par-1/item-6 — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-49/par-1/item-6 (e-Gov law ID 335AC0000000123) - art-89/par-1/item-1: 第五号から第七号まで → 障害者の雇用の促進等に関する法律 第四十九条第一項第七号 (Article 49, paragraph (1), item (vii)), art-49/par-1/item-7 — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-49/par-1/item-7 (e-Gov law ID 335AC0000000123) - art-89/par-1/item-2: 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 → e-Gov law 405AC0000000038, 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — not held in this collection - art-89/par-1/item-3: 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 → e-Gov law 414AC0000000145, 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — not held in this collection - art-89/par-1/item-3: 第三号の二 → e-Gov law 414AC0000000145, 第十五条第一項第三号の二 (Article 15, paragraph (1), item (iii-2)), art-15/par-1/item-3-2 — not held in this collection - art-89/par-1/item-3: この号 → 所得税法施行令 第八十九条第一項第三号 (Article 89, paragraph (1), item (iii)), art-89/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-89/par-1/item-3 - art-89/par-1/item-4: 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 → e-Gov law 502AC0000000037, 第二十九条第一項第一号 (Article 29, paragraph (1), item (i)), art-29/par-1/item-1 — not held in this collection - art-89/par-1/item-5: 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 → e-Gov law 504AC0000000043, 第三十一条第三項第一号 (Article 31, paragraph (3), item (i)), art-31/par-3/item-1 — not held in this collection - art-89/par-1/item-5: 第七号 → 所得税法施行令 第八十九条第一項第七号 (Article 89, paragraph (1), item (vii)), art-89/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-89/par-1/item-7 - art-89/par-1/item-6: 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 → e-Gov law 414AC0000000126, 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — not held in this collection - art-89/par-1/item-7: 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 → e-Gov law 414AC0000000094, 第十一条第一項第二十七号 (Article 11, paragraph (1), item (xxvii)), art-11/par-1/item-27 — not held in this collection - art-89/par-1/item-8: 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 → e-Gov law 359AC0000000069, 第九条 (Article 9), art-9 — not held in this collection - art-89/par-1/item-8: 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 → e-Gov law 359AC0000000068, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection - art-90/par-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/ja/income-tax-act/art-42/par-1 (e-Gov law ID 340AC0000000033) - art-90/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/ja/income-tax-act/art-42/par-1 (e-Gov law ID 340AC0000000033) - art-90/par-1/item-1: この条 → 所得税法施行令 第九十条 (Article 90), art-90 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-90 - art-90/par-1/item-1/sub-2: 法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033) - art-90/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/ja/income-tax-act/art-42/par-1 (e-Gov law ID 340AC0000000033) - art-90/par-1/item-2/sub-2: 法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033) - art-90/par-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/ja/income-tax-act/art-42/par-1 (e-Gov law ID 340AC0000000033) - art-90/par-2: 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/ja/income-tax-act/art-42/par-2 (e-Gov law ID 340AC0000000033) - art-90/par-2: この項 → 所得税法施行令 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-90/par-2 - art-90/par-2: 次条第二項 → 所得税法施行令 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-91/par-2 - art-90/par-2: 法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033) - art-90/par-2/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/ja/income-tax-act/art-42/par-1 (e-Gov law ID 340AC0000000033) - art-90/par-2/item-1: 次号 → 所得税法施行令 第九十条第二項第二号 (Article 90, paragraph (2), item (ii)), art-90/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-90/par-2/item-2 - art-90/par-2/item-1: 次条第二項 → 所得税法施行令 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-91/par-2 - art-90/par-2/item-1: 前項第一号 → 所得税法施行令 第九十条第一項第一号 (Article 90, paragraph (1), item (i)), art-90/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-90/par-1/item-1 - art-90/par-2/item-1: 第二号 → 所得税法施行令 第九十条第一項第二号 (Article 90, paragraph (1), item (ii)), art-90/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86#art-90/par-1/item-2 - art-90/par-2/item-2: 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/ja/income-tax-act/art-42/par-2 (e-Gov law ID 340AC0000000033) - art-91/par-1: 法第四十三条第二項 → 所得税法 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/ja/income-tax-act/art-43/par-2 (e-Gov law ID 340AC0000000033) - art-91/par-1/item-1: 法第四十三条第二項 → 所得税法 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/ja/income-tax-act/art-43/par-2 (e-Gov law ID 340AC0000000033) - art-91/par-1/item-1/sub-2: 法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033) - art-91/par-1/item-2: 法第四十三条第二項 → 所得税法 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/ja/income-tax-act/art-43/par-2 (e-Gov law ID 340AC0000000033) - art-91/par-1/item-2/sub-2: 法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033) - art-91/par-1/item-3: 法第四十三条第二項 → 所得税法 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/ja/income-tax-act/art-43/par-2 (e-Gov law ID 340AC0000000033) - art-91/par-2: 法第四十三条第一項 → 所得税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/income-tax-act/art-43/par-1 (e-Gov law ID 340AC0000000033) - art-91/par-2: 法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033) - art-91/par-2: 法第四十三条第二項 → 所得税法 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/ja/income-tax-act/art-43/par-2 (e-Gov law ID 340AC0000000033) - art-91/par-2: 前項第一号 → 所得税法施行令 第九十一条第一項第一号 (Article 91, paragraph (1), item (i)), art-91/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-91/par-1/item-1 - art-91/par-2: 第二号 → 所得税法施行令 第九十一条第一項第二号 (Article 91, paragraph (1), item (ii)), art-91/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-91/par-1/item-2 - art-92/par-1: 法第四十四条 → 所得税法 第四十四条 (Article 44), art-44 — https://japanlaw.org/ja/income-tax-act/art-44 (e-Gov law ID 340AC0000000033) - art-92/par-1: 第百八十一条 → 所得税法施行令 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179#art-181 - art-93/par-1: 法第四十四条 → 所得税法 第四十四条 (Article 44), art-44 — https://japanlaw.org/ja/income-tax-act/art-44 (e-Gov law ID 340AC0000000033) - art-93/par-1: 租税特別措置法第三十三条第一項 → 租税特別措置法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-1 (e-Gov law ID 332AC0000000026) - art-93/par-1: 同条第四項第一号 → 租税特別措置法 第三十三条第四項第一号 (Article 33, paragraph (4), item (i)), art-33/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-4/item-1 (e-Gov law ID 332AC0000000026) - art-93/par-1: 同項第二号 → 租税特別措置法 第三十三条第四項第二号 (Article 33, paragraph (4), item (ii)), art-33/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-4/item-2 (e-Gov law ID 332AC0000000026) - art-93/par-1: 同項第三号 → 租税特別措置法 第三十三条第四項第三号 (Article 33, paragraph (4), item (iii)), art-33/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-4/item-3 (e-Gov law ID 332AC0000000026) - art-93/par-1: マンションの再生等の円滑化に関する法律（平成十四年法律第七十八号）第十五条の二第二項 → e-Gov law 414AC0000000078, 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — not held in this collection - art-93/par-1: 同法第十五条の四第一項 → e-Gov law 414AC0000000078, 第十五条の四第一項 (Article 15-4, paragraph (1)), art-15-4/par-1 — not held in this collection - art-93/par-1: 第百二十二条第二項 → e-Gov law 414AC0000000078, 第百二十二条第二項 (Article 122, paragraph (2)), art-122/par-2 — not held in this collection - art-93/par-1: 同法第百二十四条第一項 → e-Gov law 414AC0000000078, 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — not held in this collection - art-93/par-1: 第百六十三条の十五第二項 → e-Gov law 414AC0000000078, 第百六十三条の十五第二項 (Article 163-15, paragraph (2)), art-163-15/par-2 — not held in this collection - art-93/par-1: 同法第百六十三条の十七第一項 → e-Gov law 414AC0000000078, 第百六十三条の十七第一項 (Article 163-17, paragraph (1)), art-163-17/par-1 — not held in this collection - art-93-2/par-1: 法第四十四条の三 → 所得税法 第四十四条の三 (Article 44-3), art-44-3 — https://japanlaw.org/ja/income-tax-act/art-44-3 (e-Gov law ID 340AC0000000033) - art-93-2/par-1: 第二百二十六条第一項 → 所得税法施行令 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226/par-1 - art-93-2/par-1: 同条第三項 → 所得税法施行令 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-3/from-art-225-14#art-226/par-3 - art-94/par-1/item-1: 第八十一条 → 所得税法施行令 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80#art-81 - art-94/par-1/item-1: 法第五十一条第三項 → 所得税法 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/ja/income-tax-act/art-51/par-3 (e-Gov law ID 340AC0000000033) - art-94/par-2: 第七十九条第一項 → 所得税法施行令 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2#art-79/par-1 - art-94/par-2: 法第三十三条第二項第一号 → 所得税法 第三十三条第二項第一号 (Article 33, paragraph (2), item (i)), art-33/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-2/item-1 (e-Gov law ID 340AC0000000033) - art-94/par-2: 第百七十四条から第百七十七条まで → 所得税法施行令 第百七十四条 (Article 174), art-174 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-174 - art-94/par-2: 第百七十四条から第百七十七条まで → 所得税法施行令 第百七十五条 (Article 175), art-175 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-175 - art-94/par-2: 第百七十四条から第百七十七条まで → 所得税法施行令 第百七十六条 (Article 176), art-176 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-176 - art-94/par-2: 第百七十四条から第百七十七条まで → 所得税法施行令 第百七十七条 (Article 177), art-177 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174#art-177 - art-95/par-1: この条 → 所得税法施行令 第九十五条 (Article 95), art-95 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-95 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text as 令和八年政令第九十三号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/340CO0000000096/20270101_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-20261106T163957-035, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-035, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-027, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-027, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-028, 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