# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九十条 (Article 90)

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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: 第九十条 (Article 90)（国庫補助金等に係る固定資産の償却費の計算等） — address `art-90`
- 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-90
- 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
<sup>caption: machine translation, not official</sup>
<sup>art-90 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-90</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。
    <sup>art-90/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-90/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

      **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
      <sup>art-90/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-90/par-1/item-1</sup>
      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):
      <sup>machine translation, not official</sup>

        **イ**  当該減価償却資産の取得に要した金額
        <sup>art-90/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-90/par-1/item-1/sub-1</sup>
        the amount required for the acquisition of that Depreciable Asset;
        <sup>machine translation, not official</sup>

        **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
        <sup>art-90/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-90/par-1/item-1/sub-2</sup>
        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;
        <sup>machine translation, not official</sup>

      **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
      <sup>art-90/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-90/par-1/item-2</sup>
      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):
      <sup>machine translation, not official</sup>

        **イ**  当該減価償却資産の改良に要した金額
        <sup>art-90/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-90/par-1/item-2/sub-1</sup>
        the amount required for the improvement of that Depreciable Asset;
        <sup>machine translation, not official</sup>

        **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
        <sup>art-90/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-90/par-1/item-2/sub-2</sup>
        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.
        <sup>machine translation, not official</sup>

    **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。
    <sup>art-90/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-90/par-2</sup>
    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.
    <sup>machine translation, not official</sup>

      **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。
      <sup>art-90/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-90/par-2/item-1</sup>
      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;
      <sup>machine translation, not official</sup>

      **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。
      <sup>art-90/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-90/par-2/item-2</sup>
      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.
      <sup>machine translation, not official</sup>

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## Cites
- 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/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/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/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/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/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/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/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)

## Cited by

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

- 所得税法施行令 第九十条第一項第一号（国庫補助金等に係る固定資産の償却費の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-90/par-1/item-1
- 所得税法施行令 第九十条第二項（国庫補助金等に係る固定資産の償却費の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-90/par-2
- 所得税法施行令 第九十条第二項第一号（国庫補助金等に係る固定資産の償却費の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-90/par-2/item-1

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