# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十一条 (Article 21)

This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-21. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二十一条 (Article 21)（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） — address `art-21`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-21
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-21
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

---

### 第二十一条（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） — Matters to Be Stated in Order to Receive Application of the Special Provision on Exclusion of Conditional Government Subsidies and Their Equivalent from Gross Revenue
<sup>caption: machine translation, not official</sup>
<sup>art-21 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-21 · https://japanlaw.org/l/340M50000040011/art-21</sup>

    **第一項**  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）に規定する財務省令で定める事項は、次に掲げる事項とする。
    <sup>art-21/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-21/par-1 · https://japanlaw.org/l/340M50000040011/art-21/par-1</sup>
    The matters specified by Ministry of Finance Order as prescribed in Article 43, paragraph (4) (Exclusion of Conditional Government Subsidies and Their Equivalent from Gross Revenue) of the Act are the following matters.
    <sup>machine translation, not official</sup>

      **一**  交付を受けた法第四十三条第一項に規定する国庫補助金等の額、その交付の目的及びその交付の条件
      <sup>art-21/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-21/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-21/par-1/item-1</sup>
      the amount of the government subsidies and their equivalent prescribed in Article 43, paragraph (1) of the Act that have been granted, the purpose of the grant, and the conditions of the grant;
      <sup>machine translation, not official</sup>

      **二**  前号の国庫補助金等をもつて取得又は改良をしようとする法第四十三条第一項に規定する固定資産の取得予定年月日又は改良予定年月日並びにその取得に要する金額の見込額及びその内訳
      <sup>art-21/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-21/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-21/par-1/item-2</sup>
      the scheduled date of acquisition or scheduled date of improvement of a Fixed Asset prescribed in Article 43, paragraph (1) of the Act that is to be acquired or improved using the government subsidies and their equivalent referred to in the preceding item, and the estimated amount required for the acquisition and its breakdown;
      <sup>machine translation, not official</sup>

      **三**  その他参考となるべき事項
      <sup>art-21/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-21/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-21/par-1/item-3</sup>
      any other matters for reference.
      <sup>machine translation, not official</sup>

---

## Cites
- art-21/par-1: 法第四十三条第四項 → 所得税法 第四十三条第四項 (Article 43, paragraph (4)), art-43/par-4 — https://japanlaw.org/ja/income-tax-act/art-43/par-4 · https://japanlaw.org/l/340AC0000000033/art-43/par-4
- art-21/par-1/item-1: 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 · https://japanlaw.org/l/340AC0000000033/art-43/par-1
- art-21/par-1/item-2: 前号 → 所得税法施行規則 第二十一条第一項第一号 (Article 21, paragraph (1), item (i)), art-21/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-21/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-21/par-1/item-1
- art-21/par-1/item-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 · https://japanlaw.org/l/340AC0000000033/art-43/par-1

## Cited by

1 provision cites this one. No official source publishes this direction.

- 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/ja/income-tax-act-enforcement-regulation/art-21/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-21/par-1/item-2

---

## Sources

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