# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八十九条 (Article 89)

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- 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: 第八十九条 (Article 89)（国庫補助金等の範囲） — address `art-89`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89
- 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.

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### 第八十九条（国庫補助金等の範囲） — Scope of Government Subsidies and Their Equivalent
<sup>caption: machine translation, not official</sup>
<sup>art-89 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89</sup>

    **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。
    <sup>art-89/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1</sup>
    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:
    <sup>machine translation, not official</sup>

      **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
      <sup>art-89/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-1</sup>
      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;
      <sup>machine translation, not official</sup>

      **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
      <sup>art-89/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-2</sup>
      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);
      <sup>machine translation, not official</sup>

      **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
      <sup>art-89/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-3</sup>
      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;
      <sup>machine translation, not official</sup>

      **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
      <sup>art-89/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-4</sup>
      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);
      <sup>machine translation, not official</sup>

      **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。）
      <sup>art-89/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-5</sup>
      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;
      <sup>machine translation, not official</sup>

      **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
      <sup>art-89/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-6</sup>
      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);
      <sup>machine translation, not official</sup>

      **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
      <sup>art-89/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-7</sup>
      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);
      <sup>machine translation, not official</sup>

      **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
      <sup>art-89/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-8</sup>
      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).
      <sup>machine translation, not official</sup>

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## Cites
- 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/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/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

## Cited by

14 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第八十九条第一項第三号（国庫補助金等の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-3
- 所得税法施行令 第八十九条第一項第五号（国庫補助金等の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-5
- 所得税法施行令 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-284/par-4
- 所得税法施行令 附則第四条第一項（国庫補助金等の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-4/par-1
- 所得税法施行令 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3602-59/par-2
- 所得税法施行令 附則第四条第一項（国庫補助金等の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-4/par-1
- 所得税法施行令 附則第三条第一項（国庫補助金等の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-136/art-3/par-1
- 所得税法施行令 附則第五条第一項（国庫補助金等の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-5/par-1
- 所得税法施行令 附則第七条第一項（国庫補助金等の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-7/par-1
- 所得税法施行令 附則第七条第二項（国庫補助金等の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-7/par-2
- 所得税法施行令 附則第二条第一項（国庫補助金等の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4242-100/art-2/par-1
- 所得税法施行令 附則第三条第一項（国庫補助金等の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-3/par-1
- 所得税法施行令 附則第三条第一項（国庫補助金等の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5062-141/art-3/par-1
- 所得税法施行令 附則第五条第一項（国庫補助金等の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-5/par-1

---

## 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-20261106T173921-027, 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
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06