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外国法人の国内にある支店、工場その他事業を行う一定の場所で政令で定めるもの

A branch, factory or other fixed place where business is conducted, of a foreign corporation located in Japan, which is specified by Cabinet Order;

資本金等の額　法人が株主等から出資を受けた金額として政令で定める金額をいう。

amount of stated capital, etc.: These mean the amount specified by Cabinet Order as the amount that a corporation has received from shareholders, etc. as capital contributions.

各計算期間開始の時において、その時までに到来した利益留保割合の算定の時期として政令で定めるもののいずれにおいてもその算定された利益留保割合が（２）に規定する政令で定める割合を超えていないこと。

That, as of the start of each calculation period, the ratio of retained profits calculated at any of the times that have arrived by that time and that are specified by Cabinet…

前各項の規定の適用に関し必要な事項は、政令で定める。

Necessary particulars relevant to the application of the provisions of each of the preceding paragraphs are specified by Cabinet Order.

当該一団の宅地の面積が千平方メートル（政令で定める区域内の当該一団の宅地の面積にあつては、政令で定める面積）以上のものであること。

that the area of the unit of residential land is 1000 square meters or more (for the area of a unit of residential land within a district specified by Cabinet Order, the area…

前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。

Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).

国内にある資産の譲渡により生ずる所得として政令で定めるもの

income prescribed by Cabinet Order as arising from the transfer of assets located in Japan;

前各号に掲げるもののほかその源泉が国内にある所得として政令で定めるもの

beyond what is set forth in the preceding items, income prescribed by Cabinet Order as income whose source is in Japan.

当該一団の宅地の面積が千平方メートル（政令で定める区域内の当該一団の宅地の面積にあつては、政令で定める面積）以上のものであること。

that the area of the unit of residential land is 1000 square meters or more (for the area of a unit of residential land within an area specified by Cabinet Order, the area…

前各項の規定の適用に関し必要な事項は、政令で定める。

Necessary particulars relevant to the application of the provisions of the preceding paragraphs are specified by Cabinet Order.