Every term this law . Its definitions bind only this law — each entry says where the definition applies and links to the sentence that settles it. 1267 terms: 0 with the Ministry of Justice's English, 1267 in our translation, marked as such.
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項（定義）に規定する個人番号
法人番号
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項（定義）に規定する法人番号
相続人
An heir, including, wherever this Cabinet Order uses the word, a universal legatee (包括受遺者): a person to whom a will leaves all or a share of an estate as a whole, rather than particular property.
包括受遺者を含む
The depreciation of a depreciable asset worked out under Article 49, paragraph (1) of the Income Tax Act.
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）の規定による減価償却資産の償却費
This Cabinet Order as amended by Cabinet Order No. 82 of 2007.
This Cabinet Order as amended by Cabinet Order No. 124 of 2006.
This Cabinet Order as amended by Article 1 of Cabinet Order No. 131 of 2018.
The deposits and savings, jointly managed trusts (合同運用信託), specified publicly offered bond investment trusts (特定公募公社債等運用投資信託) and securities that Article 10, paragraph (1) of the Income Tax Act describes.
法第十条第一項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券
The date Cabinet Order No. 131 of 2018, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
The day set in Article 1, item (iii) of the supplementary provisions (附則) of Cabinet Order No. 124 of 2006: the day the Companies Act (Act No. 86 of 2005) came into effect.
A resident's permanent establishment abroad, or something else of a kind a Cabinet Order (政令) specifies, through which the resident carries on business outside Japan.
法第九十五条第四項第一号（外国税額控除）に規定する国外事業所等
This Cabinet Order as it stood before Cabinet Order No. 82 of 2007 amended it.
An annuity whose total payments are not fixed when payments start, paid for life and only while the covered person is alive.
その支払開始日において支払総額が確定していない年金のうち、終身の年金で契約対象者（年金の支払の基礎となる生命保険契約等においてその者の生存が支払の条件とされている者をいう。以下この項において同じ。）の生存中に限り支払われるもの
The share that the value of the right to an annuity, as assessed under Article 24 of the Inheritance Tax Act (valuation of rights to periodic payments), makes up of the annuity's total payments, or estimated total payments, to the resident.
当該居住者に係る年金の支払総額又は支払総額見込額（前項第二号から第五号までの規定によりその年分の雑所得に係る総収入金額に算入すべきものとされる金額の計算の基礎となるべき支払総額見込額をいう。）のうちに当該年金に係る権利について相続税法第二十四条（定期金に関する権利の評価）の規定により評価された額の占める割合
外国所得税
In the chapter on the foreign tax credit, a tax imposed under foreign law by a foreign country or one of its local governments with an individual's income as its tax base.
The electronic certificate for signature defined in Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. (the one issued for an individual number card), or another electronic record a Ministry of Finance Order (財務省令) specifies, which can be sent instead of showing an identity document.
An annuity under a life insurance contract or similar contract (生命保険契約等) whose total payments to the resident are fixed on the day payments start, not counting dividends or rebates received afterwards.
年金の支払開始の日（その日において年金の支払を受ける者が当該居住者以外の者である場合には、当該居住者が最初に年金の支払を受ける日。以下この項及び次項において「支払開始日」という。）において支払総額（年金の支払の基礎となる生命保険契約等において定められている年金の総額のうち当該居住者が支払を受ける金額をいい、支払開始日以後に当該生命保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額に相当する部分の金額を除く。以下この条において同じ。）が確定している年金
被共済者
A person entitled to receive retirement benefits under a retirement allowance mutual aid contract (退職金共済契約).
退職金共済契約に基づいて退職給付金の支給を受けるべき者
国外転出時評価額
In Article 170, the value per unit of a person's securities and similar interests (有価証券等) of each kind and issue at their departure from Japan (国外転出): the amount Article 60-2, paragraph (1) of the Income Tax Act sets for the case, divided by the number of units held; it stands in for the acquisition price when those holdings are later exchanged or reorganized.
有価証券等をその種類及び銘柄の異なるごとに区分し、当該個人の国外転出の時における法第六十条の二第一項各号に掲げる場合の区分に応じ当該各号に定める金額を当該国外転出の時において有するその有価証券等の単位数で除して計算した金額
The day set in Article 1, item (v) of the supplementary provisions (附則) of Cabinet Order No. 82 of 2007: the day the Trust Act (Act No. 108 of 2006) came into effect.
This Cabinet Order as it stood before Article 1 of Cabinet Order No. 131 of 2018 amended it.
所得税法等改正法
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987).
In Article 185, the life expectancy in years, as set in the Appended Table (別表), of the person covered by the contract (契約対象者) at the date annuity payments start.
当該契約対象者についての支払開始日における別表に定める余命年数
This Cabinet Order as amended by Article 1 of Cabinet Order No. 111 of 2020.
短期退職手当等
Short-term severance pay as the Income Tax Act defines it in Article 30, paragraph (4): severance pay for five years or less of service other than as an officer or similar person (役員等), that is not specified officers' severance pay.
法第三十条第四項に規定する短期退職手当等
年金
In Article 185, an annuity as referred to in Article 183, paragraph (1): one paid under a life insurance contract or similar contract (生命保険契約等), other than a public pension or retirement package; where the right to it was valued under Article 24 of the former Inheritance Tax Act, Article 185 sets how much of each year's payment counts as miscellaneous income.
同条第一項に規定する年金
In Article 185, the part of the total annuity set in the life insurance or similar contract (生命保険契約等) it is paid under that the resident is to receive, leaving out amounts corresponding to surplus distributions or rebates received under the contract after payments start.
年金の支払の基礎となる生命保険契約等において定められている年金の総額のうち当該居住者が支払を受ける金額をいい、支払開始日以後に当該生命保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額に相当する部分の金額を除く
支払開始日
The day annuity payments start or, where someone other than the resident receives the annuity on that day, the day the resident first receives a payment.
In Article 185, paragraphs (1) and (2), an amount worked out for a fixed annuity and multiplied by the number of months the annuity payment covers, then divided by twelve.
当該計算した金額にその支払を受ける年金の額に係る月数を乗じてこれを十二で除して計算した金額
This Cabinet Order as amended by Cabinet Order No. 104 of 1998.
This Cabinet Order as amended by Article 1 of Cabinet Order No. 145 of 2016.
The date Cabinet Order No. 111 of 2020, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Interest and similar income as defined in Article 23, paragraph (1) of the Income Tax Act, as Article 224, paragraph (1) of that Act refers to it — leaving out interest on ordinary deposits and others a Cabinet Order (政令) sets and interest and distributions on bearer securities — for which the recipient must give notice of their name, address and individual or corporate number.
In Article 185, the number of years left in the payment period of a fixed annuity at the date payments start for the resident, with any part of a year counted as a whole year.
当該居住者に係る支払開始日におけるその残存期間に係る年数をいい、当該年数に一年未満の端数を生じたときは、これを切り上げた年数
This Cabinet Order as it stood before Cabinet Order No. 124 of 2006 amended it.
暗号資産
A cryptoasset as defined in Article 2, paragraph (14) of the Payment Services Act (Act No. 59 of 2009).
法第四十八条の二第一項に規定する暗号資産
In Articles 350-3 and 350-4, the cash settlement, etc. of a futures transaction as referred to in Article 224-5, paragraph (2) of the Income Tax Act, by which the person settling must give their name, address and individual or corporate number to the futures commission merchant or similar party.
In the supplementary provisions (附則) of this Order as first made (Cabinet Order No. 96 of 1965), the Order for Enforcement of the Income Tax Act in the revised form that Cabinet Order gave it, that is, this Order.
This Cabinet Order as amended by Article 1 of Cabinet Order No. 124 of 1985.
The date Cabinet Order No. 124 of 1985, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
平成二十五年厚生年金等改正法
Short name for the 2013 Act partially amending the Employees' Pension Insurance Act and other Acts to secure the soundness and reliability of the public pension system (Act No. 63 of 2013).
特定役員退職手当等
Specified officers' severance pay as the Income Tax Act defines it in Article 30, paragraph (5): severance pay received for service as an officer or similar person (役員等) lasting five years or less.
法第三十条第五項に規定する特定役員退職手当等
Rules on paying retirement allowances that Article 54, paragraph (1) of the Income Tax Act refers to — rules set by a collective agreement, by work rules filed with the authorities, or by the employer and filed with the district tax office director (税務署長), as Article 153 lists — taking the collective agreement's rules where both apply to the same employee.
Dividends and similar income as Article 24, paragraph (1) of the Income Tax Act lists them, other than those Article 224, paragraph (1) of that Act leaves out, such as dividends on bearer shares and distributions on bearer certificates of beneficial interest in trusts.
A bank, trust company or other body a Ministry of Finance Order (財務省令) specifies, at whose business office a person makes deposits, places money in trust or buys bonds or beneficial interests that produce interest or dividends.
Bearer public and corporate bonds, the bearer shares and similar securities described in Article 224, paragraph (2) of the Income Tax Act, and bearer beneficiary certificates of loan trusts, investment trusts or Specified Trusts That Issue Beneficiary Certificates, on whose interest and dividends the recipient must give the payment handler a written notice.
This Cabinet Order as amended by Cabinet Order No. 155 of 2008.
This Cabinet Order as amended by Cabinet Order No. 104 of 2009.
This Cabinet Order as amended by Article 1 of Cabinet Order No. 137 of 2014.
This Cabinet Order as amended by Cabinet Order No. 105 of 2017.
General severance pay or other such compensation as defined in Article 30, paragraph (7) of the Income Tax Act: severance pay or other such compensation (退職手当等) that is neither short-term severance pay nor specified officers' severance pay.
法第三十条第七項（退職所得）に規定する一般退職手当等
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) of the Income Tax Act on salary income.
株式等
In Articles 342 to 344, shares and other such securities as defined in Article 224-3, paragraph (2) of the Income Tax Act: shares, equity interests in corporations, preferred equity, beneficial interests in investment trusts and specified trusts that issue beneficiary certificates, bond-like beneficial interests and public and corporate bonds, including those of foreign corporations.
The consideration for a transfer of shares or similar securities (株式等) as Article 224-3, paragraph (1) of the Income Tax Act describes it.
法第二百二十四条の三第一項に規定する対価
This Cabinet Order as amended by Article 1 of Cabinet Order No. 120 of 2025.
改正法
In the supplementary provisions (附則) of Cabinet Order No. 120 of 2025, short name for the 2025 Act partially amending the Income Tax Act and other laws (Act No. 13 of 2025).
The amount a Cabinet Order (政令) sets as the capital contributions a corporation has received from its shareholders, etc. (株主等).
A municipality, chamber of commerce and industry, society of commerce and industry or other body listed in Article 73, paragraph (1) that runs a retirement allowance mutual aid business and has the approval of the district tax office director (税務署長) as meeting the requirements listed there.
In Article 185, paragraphs (1) and (2), the yearly annuity amount set in the life insurance contract or similar contract on which the annuity is paid, as far as the resident receives it, leaving out dividends or rebates received under the contract from the day payments start.
年金の支払の基礎となる生命保険契約等において定められている年金の年額のうち当該居住者が支払を受ける金額をいい、支払開始日以後に当該生命保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額に相当する部分の金額を除く
An annuity whose total payments are not fixed when payments start, paid for a fixed term while the covered person is alive, which goes on being paid until the end of the guarantee period even if that person dies within it.
その支払開始日において支払総額が確定していない年金のうち、有期の年金で契約対象者が保証期間内に死亡した場合にはその死亡後においてもその保証期間の終了の日までその支払が継続されるもの
The pensions defined in Article 35, paragraph (3) of the Income Tax Act — pensions under the public pension laws and schemes a Cabinet Order (政令) sets, government service pensions (恩給) and pensions paid by former employers for past service, and defined-benefit corporate pensions and similar — on whose payment income tax is withheld.
法第二百三条の二（源泉徴収義務）に規定する公的年金等
The State and the bodies this paragraph lists, as Article 224, paragraph (1) of the Income Tax Act refers to them: corporations listed in Appended Table 1 of the Corporation Tax Act, corporations set up by a special law that reserves their name to them, foreign governments, foreign local governments, and the international organisations Article 23 covers.
Interest, dividends of surplus or distributions of profit on bearer public and corporate bonds, bearer shares and the like, and bearer beneficiary certificates of loan trusts, investment trusts or specified beneficiary certificate-issuing trusts (無記名公社債等).
In the supplementary provisions (附則) of Cabinet Order No. 124 of 2006, the Income Tax Act as amended by Article 1 of the 2006 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2006).
改正法
In the supplementary provisions (附則) of Cabinet Order No. 131 of 2018, short name for the 2018 Act partially amending the Income Tax Act and other laws (Act No. 7 of 2018).
被相続人
A decedent, including, wherever this Cabinet Order uses the word, a person who left all or a share of their estate as a whole by will (包括遺贈者).
包括遺贈者を含む
Where the splitting corporation in a company split by split-off, or the corporation making the distribution in a share distribution, under paragraph (2), item (ii) or (iii) is a group tax sharing corporation (通算法人) as Article 2, item (xii)-7-2 of the Corporation Tax Act defines it, another group tax sharing corporation (other than a subsidiary leaving in its first year and the group's parent) whose group tax sharing ends because of that split or distribution.
第二項第二号の分割型分割又は同項第三号の株式分配に係る分割法人又は現物分配法人が通算法人（法人税法第二条第十二号の七の二に規定する通算法人をいう。以下この号において同じ。）である場合における他の通算法人（法人税法施行令第二十四条の三（資産の評価益の計上ができない株式の発行法人等から除外される通算法人）に規定する初年度離脱通算子法人及び同法第二条第十二号の六の七に規定する通算親法人を除く。）のうち当該分割型分割又は株式分配に基因して通算終了事由（同令第百十九条の三第五項（移動平均法を適用する有価証券について評価換え等があつた場合の一単位当たりの帳簿価額の算出の特例）に規定する通算終了事由をいう。次号において同じ。）が生ずるもの
A forest-tending profit-sharing contract under Article 2, paragraph (2) of the Act on Special Measures concerning Shared Forest, or any other contract among two or all three of a landowner, a person who tends and manages the forest growing on the land, and a person who bears some or all of the costs of that tending, under which they agree to share the proceeds of the tending in set proportions.
分収林特別措置法第二条第二項に規定する分収育林契約その他一定の土地に生育する山林の保育及び管理（以下この款において「育林」という。）に関し、その土地の所有者、当該土地の所有者以外の者でその山林につき育林を行うもの及びこれらの者以外の者でその育林に関する費用の全部若しくは一部を負担するものの三者又はこれらの者のうちのいずれか二者が当事者となつて締結する契約で、その契約条項中において、当該契約の当事者が当該契約に係る育林による収益を一定の割合により分収することを約定しているもの
A set period from the day payments of an annuity or pension begin, within which, if the person on whose life the payments depend dies, payments still continue, or the amount for the rest of the period is paid, until the period ends.
国外源泉所得
In the chapter on the foreign tax credit, foreign source income as defined in Article 95, paragraph (1) of the Income Tax Act: income with its source outside Japan, of the kinds paragraph (4) of that Article lists.
同項に規定する国外源泉所得
In Articles 336 and 339, a business office, office or similar establishment of a bank, trust company or other financial institution (金融機関) a Ministry of Finance Order (財務省令) specifies, at which savings are deposited, trusts are placed or bonds and beneficial interests are bought.
The beneficial interest in a trust, other than a collective investment trust, a retirement pension trust or a trust taxed as a corporation.
The consideration for a transfer of trust beneficial interests (信託受益権) as Article 224-4 of the Income Tax Act describes it.
法第二百二十四条の四に規定する対価
This Cabinet Order as amended by Cabinet Order No. 40 of 1980.
改正法
In the supplementary provisions (附則) of Cabinet Order No. 124 of 1985, short name for the 1985 Act partially amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985).
In the supplementary provisions (附則) of Cabinet Order No. 387 of 1987, the Income Tax Act as amended by Article 2 of the 1987 Act partially amending the Income Tax Act and other laws (Act No. 96 of 1987).
This Cabinet Order as it stood before Cabinet Order No. 104 of 1998 amended it.
This Cabinet Order as amended by Cabinet Order No. 130 of 2003.
The date Cabinet Order No. 82 of 2007, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
The date Cabinet Order No. 105 of 2017, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
A corporation that transfers its assets or liabilities to another in a company split, as defined in Article 2, item (xii)-2 of the Corporation Tax Act, including the trustee corporation (受託法人) of a trust taxed as a corporation that, in a split of a trust, transfers part of its trust property to another trust with the same trustee or to a new trust.
法人税法第二条第十二号の二に規定する分割法人（信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する法人課税信託に係る受託法人を含む。）
An afforestation profit-sharing contract under Article 2, paragraph (1) of the Act on Special Measures concerning Shared Forest, or any other contract among two or all three of a landowner, a person who plants a forest on the land, and a person who bears some or all of the costs of that planting, under which they agree to share the proceeds of the forest in set proportions.
分収林特別措置法（昭和三十三年法律第五十七号）第二条第一項（定義）に規定する分収造林契約その他一定の土地についての造林に関し、その土地の所有者、当該土地の所有者以外の者でその土地につき造林を行うもの及びこれらの者以外の者でその造林に関する費用の全部若しくは一部を負担するものの三者又はこれらの者のうちのいずれか二者が当事者となつて締結する契約で、その契約条項中において、当該契約の当事者が当該契約に係る造林による収益を一定の割合により分収することを約定しているもの
In Article 120 and the rules on calculating depreciation, the method of depreciating an asset each year by multiplying its acquisition cost (from the second year, less the depreciation already counted as necessary expenses) by a rate set for its useful life, so that the depreciation falls by a fixed proportion each year.
当該減価償却資産の取得価額（第二年目以後の償却の場合にあつては、当該取得価額から既に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た金額を控除した金額）にその償却費が毎年一定の割合で逓減するように当該資産の耐用年数に応じた償却率を乗じて計算した金額を各年分の償却費として償却する方法
In the subdivisions on depreciation methods and the calculation of depreciation, the straight-line method: depreciating an asset each year by multiplying its acquisition price by a rate for its useful life set so that the depreciation is the same every year.
当該減価償却資産の取得価額にその償却費が毎年同一となるように当該資産の耐用年数に応じた償却率（（２）において「定額法償却率」という。）を乗じて計算した金額を各年分の償却費として償却する方法
居住者期間
In Article 258, the part of a year during which a person was a resident; for a person who was both a resident and a nonresident in the same year, the income arising in it and that arising in the period as a nonresident (非居住者期間) are each divided into the kinds of income and calculated separately.
The date Cabinet Order No. 124 of 2006, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
This Cabinet Order as amended by Cabinet Order No. 165 of 2013.
The notice that an individual who handed in a tax-exempt savings declaration (非課税貯蓄申告書) files, through the financial institution's office holding the savings, with the district tax office director (税務署長) for their address, to stop the tax exemption of Article 10, paragraph (1) of the Income Tax Act applying to those savings.
The Employees' Pension Insurance Act as it stood before Article 1 of the 2013 Act partially amending the Employees' Pension Insurance Act and other laws to ensure the soundness and reliability of the public pension system (Act No. 63 of 2013) amended it.
An employer that has concluded a retirement allowance mutual aid contract (退職金共済契約) with a body running a retirement allowance mutual aid business, under which the body pays retirement benefits to the employer's employees out of contributions the employer pays.
退職金共済契約を締結した事業主
過去勤務等通算期間
The part of a covered member's (被共済者) past service period (過去勤務期間), or of their service before a merger or business transfer (合併等前勤務期間), that a retirement allowance mutual aid scheme counts in working out the retirement benefit.
In Article 120 and the rules on calculating depreciation, the method of depreciating an asset each year by multiplying its acquisition cost less its residual value by a rate set for its useful life, so that the depreciation is the same every year.
当該減価償却資産の取得価額からその残存価額を控除した金額にその償却費が毎年同一となるように当該資産の耐用年数に応じた償却率を乗じて計算した金額を各年分の償却費として償却する方法
The acquisition price on which the depreciation of a depreciable asset is based, worked out as if Article 130, paragraph (9) (shortened useful life) did not apply where it does.
減価償却資産の償却費の額の計算の基礎となる取得価額をいい、第百三十条第九項（耐用年数の短縮）の規定の適用がある場合には同項の規定の適用がないものとした場合に減価償却資産の償却費の計算の基礎となる取得価額となる金額とする
The balance of the retirement allowance reserve account (退職給与引当金勘定) of an individual filing a blue return, as Article 54, paragraph (2) of the Income Tax Act defines it: the amounts put into the account that were counted as necessary expenses of business income, less any already required to be reversed.
In Article 184, paragraphs (2) and (3), the contracts covered by paragraph (1) of that Article, together with insurance contracts concluded by a small-amount, short-term insurance provider (少額短期保険業者) that are similar to those of a non-life insurance company or foreign non-life insurance company under the Insurance Business Act.
前項に規定する損害保険契約等及び保険業法第二条第十八項（定義）に規定する少額短期保険業者の締結した同条第四項に規定する損害保険会社又は同条第九項に規定する外国損害保険会社等の締結した保険契約（第四項において「損害保険契約」という。）に類する保険契約
The contracts and rules Article 183, paragraph (3) lists: life insurance contracts, former postal life insurance contracts (旧簡易生命保険契約) and life mutual aid contracts; retirement allowance mutual aid contracts; trust, life insurance and life mutual aid contracts for retirement pensions; defined-benefit corporate pension rules; the small-enterprise mutual aid contracts described in Article 75, paragraph (2), item (i) of the Income Tax Act; and corporate-type and individual-type defined contribution pension rules.
経過年数
The number of years from the day annuity payments start to the day of the payment in question, with any fraction of a year dropped.
支払開始日からその支払を受ける日までの年数をいい、当該年数に一年未満の端数を生じたときは、これを切り捨てた年数
A whole-life annuity whose total payments are not fixed when payments start, paid while the covered person is alive, which goes on being paid until the end of the guarantee period if that person dies within it.
その支払開始日において支払総額が確定していない年金のうち、終身の年金で、契約対象者の生存中支払われるほか、当該契約対象者がその支払開始日以後一定期間（以下この項及び次項において「保証期間」という。）内に死亡した場合にはその死亡後においてもその保証期間の終了の日までその支払が継続されるもの
In Articles 221-3 to 221-5, the foreign source income listed in Article 95, paragraph (4), item (i) of the Income Tax Act — the income that ought to be attributed to a resident's foreign office or similar establishment; its amount is what the taxable base would be if only the income from business carried on through that office were taxed.
非居住者期間
The part of a year during which a person was a Nonresident.