# 所得税法 / Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（国庫補助金等の総収入金額不算入等に関する経過規定） — address `suppl-3401-33/art-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-9 - 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. --- ### 第九条（国庫補助金等の総収入金額不算入等に関する経過規定） — Transitional Provisions Concerning Exclusion of Government Subsidies and Their Equivalent from Gross Revenue and Related Matters caption: machine translation, not official suppl-3401-33/art-9 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-9 **第一項** 新法第四十二条から第四十四条まで（国庫補助金等の総収入金額不算入等）の規定は、個人が施行日以後に新法第四十二条第一項に規定する国庫補助金等若しくは同条第二項に規定する固定資産又は新法第四十四条第一項に規定する金額の交付を受ける場合について適用し、同日前に当該交付を受けた場合については、なお従前の例による。 suppl-3401-33/art-9/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-9/par-1 Articles 42 through 44 (Exclusion of Government Subsidies and Their Equivalent from Gross Revenue and Related Matters) of the New Act apply where an individual receives, on or after the Effective Date, a government subsidy or its equivalent prescribed in Article 42, paragraph (1) of the New Act, a Fixed Asset prescribed in paragraph (2) of that Article, or a grant of an amount prescribed in Article 44, paragraph (1) of the New Act, and the provisions then in force continue to govern where such a grant was received before that date. machine translation, not official --- ## Cites - suppl-3401-33/art-9/par-1: 新法第四十二条から第四十四条まで → 所得税法 第四十二条 (Article 42), art-42 — https://japanlaw.org/ja/income-tax-act/art-42 - suppl-3401-33/art-9/par-1: 新法第四十二条から第四十四条まで → 所得税法 第四十三条 (Article 43), art-43 — https://japanlaw.org/ja/income-tax-act/art-43 - suppl-3401-33/art-9/par-1: 新法第四十二条から第四十四条まで → 所得税法 第四十四条 (Article 44), art-44 — https://japanlaw.org/ja/income-tax-act/art-44 - suppl-3401-33/art-9/par-1: 新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 - suppl-3401-33/art-9/par-1: 同条第二項 → 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 - suppl-3401-33/art-9/par-1: 新法第四十四条第一項 → 所得税法 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — https://japanlaw.org/ja/income-tax-act/art-44/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第三十三条第一項（政令への委任） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-33/par-1 --- ## 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-20260918T180319-044, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-016, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05