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株券等（かぶけんとう）

In Article 172, Article 172-2, Article 172-9 and Article 172-10, share certificates, preferred equity investment certificates (優先出資証券) of cooperative financial institutions, and other securities a Cabinet Order (政令) specifies as equivalent to them.

株券、優先出資法に規定する優先出資証券その他これらに準ずるものとして政令で定める有価証券

増改築等（ぞうかいちくとう）

An extension, rebuilding or other work a Cabinet Order (政令) specifies on a house the specified donee (特定受贈者) owns — including replacing or installing equipment that works as one with the house at the same time — that costs 1 million yen or more, is on a house the donee mainly lives in, and meets other requirements a Cabinet Order sets.

特定受贈者が所有している家屋につき行う増築、改築その他の政令で定める工事（当該工事と併せて行う当該家屋と一体となつて効用を果たす設備の取替え又は取付けに係る工事を含む。）で次に掲げる要件を満たすもの

中小事業者（ちゅうしょうじぎょうしゃ）

An individual whom a Cabinet Order (政令) designates as a small and medium sized business operator.

中小事業者に該当する個人として政令で定めるもの

中小企業者（ちゅうしょうきぎょうしゃ）

A corporation that a Cabinet Order (政令) designates as a small and medium sized enterprise.

中小企業者に該当する法人として政令で定めるもの

個人識別符号（こじんしきべつふごう）

Letters, numbers, symbols or other codes, as a Cabinet Order (政令) names them, that either convert a feature of part of a particular person's body for use by computer and can identify that person, or are assigned to an individual for using a service or buying goods, or written or electronically recorded on a card or other document issued to an individual, and differ for each user, buyer or holder so that they can identify that person.

次の各号のいずれかに該当する文字、番号、記号その他の符号のうち、政令で定めるもの

利益積立金額（りえきつみたてきんがく）

In Chapter III (special provisions on the Corporation Tax Act), the amount of revenue reserves as defined in Article 2, item (xviii) of the Corporation Tax Act: the amount, computed as a Cabinet Order (政令) specifies, of a corporation's income that it has kept rather than paid out.

法人税法第二条第十八号に規定する利益積立金額

外国証券業者（がいこくしょうけんぎょうしゃ）

A foreign securities firm as defined in Article 58 of the Financial Instruments and Exchange Act: a person, other than a financial instruments business operator, a bank, a cooperative financial institution or another financial institution a Cabinet Order (政令) specifies, that carries on securities-related business abroad under foreign laws.

金融商品取引業者及び銀行、協同組織金融機関その他政令で定める金融機関以外の者で、外国の法令に準拠し、外国において有価証券関連業を行う者

株券等所有割合（かぶけんとうしょゆうわりあい）

In Article 27-2, paragraph (1), for a person making a purchase, etc. of share certificates, etc., the ratio of the voting rights attached to the share certificates, etc. it owns to the issuer's total voting rights plus the voting rights attached to bonds with share options and other securities a Cabinet Order (政令) specifies that it and its specially related parties (特別関係者) own; and for a specially related party, the ratio worked out in the same way from its own holdings.

次に掲げる割合

生命保険契約（せいめいほけんけいやく）

An insurance contract concluded with a life insurance company as defined in Article 2, paragraph (3) of the Insurance Business Act (Act No. 105 of 1995), including a contract for similar mutual aid (共済), or another contract a Cabinet Order (政令) specifies.

保険業法（平成七年法律第百五号）第二条第三項（定義）に規定する生命保険会社と締結した保険契約（これに類する共済に係る契約を含む。以下同じ。）その他の政令で定める契約

親法人（おやほうじん）

In Article 64-9(1), a domestic ordinary corporation (普通法人) or cooperative (協同組合等) that is none of the corporations listed in items (i) to (vii) of that paragraph — such as one in liquidation, one wholly controlled by another ordinary corporation or cooperative, an investment corporation or a specific purpose company — nor one a Cabinet Order (政令) treats as similar to an investment corporation or specific purpose company; it and its wholly controlled domestic corporations need the approval of the Commissioner of the National Tax Agency (国税庁長官) to use the group tax sharing system.

内国法人である普通法人又は協同組合等のうち、第一号から第七号までに掲げる法人及び第六号又は第七号に掲げる法人に類する法人として政令で定める法人のいずれにも該当しない法人

間接国税（かんせつこくぜい）

Consumption tax on goods taken out of a bonded area that customs assesses, under Article 47, paragraph (2) of the Consumption Tax Act, and other national taxes specified by Cabinet Order (政令); for offences involving them, officials may in urgent cases inspect, search and seize at the scene without a warrant.

消費税法第四十七条第二項（引取りに係る課税貨物についての課税標準額及び税額の申告等）に規定する課税貨物に課される消費税その他の政令で定める国税

犯則事件（はんそくじけん）

In Chapter IX, a case concerning a crime under Chapter VIII that a Cabinet Order (政令) specifies as one the officials of the Securities and Exchange Surveillance Commission (証券取引等監視委員会) should investigate for the public interest or investor protection, such as a crime that harms the fairness of the purchase and sale or other transactions of securities, or of derivatives transactions, etc.

第八章の罪のうち、有価証券の売買その他の取引又はデリバティブ取引等の公正を害するものその他の委員会職員の調査の対象とすることが公益又は投資者保護のため必要かつ適当なものとして政令で定めるものに係る事件

実質支配関係（じっしつしはいかんけい）

The relationship between a resident or domestic corporation and a foreign corporation where the resident or domestic corporation has the right to claim nearly all of the foreign corporation's residual assets, or another relationship a Cabinet Order (政令) specifies.

居住者又は内国法人が外国法人の残余財産のおおむね全部を請求する権利を有している場合における当該居住者又は内国法人と当該外国法人との間の関係その他の政令で定める関係

老齢等年金給付（ろうれいとうねんきんきゅうふ）

The old-age basic pension (老齢基礎年金) under the National Pension Act and other pensions under that Act or the Employees' Pension Insurance Act paid on account of old age that a Cabinet Order (政令) specifies, together with pensions like them paid on account of old age or retirement that a Cabinet Order specifies.

…の同法又は厚生年金保険法（昭和二十九年法律第百十五号）による老齢を支給事由とする年金たる給付であつて政令で定めるもの及びこれらの年金たる給付に類する老齢又は退職を支給事由とする年金たる給付であつて政令で定めるもの

災害損失欠損金額（さいがいそんしつけっそんきんがく）

In Article 80, the part of a domestic corporation's net operating loss (欠損金額) for a business year ending within one year after a disaster (災害), or for an interim period (中間期間) ending within six months after it, up to the losses of kinds a Cabinet Order (政令) specifies that the disaster caused to inventory, fixed assets or specified deferred assets, less any amount already used for a refund through an interim return on provisional accounts (仮決算の中間申告書).

…第一号（確定申告）又は第七十二条第一項第一号に掲げる欠損金額のうち、災害により棚卸資産、固定資産又は政令で定める繰延資産について生じた損失の額で政令で定めるもの（仮決算の中間申告書の提出により既に還付を受けるべき金額の計算の基礎となつた金額がある場…

非課税上場株式等管理契約（ひかぜいじょうじょうかぶしきとうかんりけいやく）

A contract on recording or keeping listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment (恒久的施設), concludes with a financial instruments business operator, etc. (金融商品取引業者等) to use the tax exemption of Article 9-8, item (i) and Article 37-14, providing, among other things set by Cabinet Order (政令), that they are recorded or kept in a tax-exempt management account (非課税管理勘定) of the account, which accepts only listed shares, etc. within set limits (such as up to 1.2 million yen of acquisitions a year), that they are sold through or to the operator, and that after five years they are moved to another account unless moved into another year's tax-exempt management account.

…あつた日までの間に取得をしたもの、第二十九条の二第一項本文の規定の適用を受けて取得をしたものその他の政令で定めるものを除く。）のみを受け入れること、当該非課税管理勘定において振替口座簿への記載若しくは記録…

特定投資家向け売付け勧誘等（とくていとうしかむけうりつけかんゆうとう）

A solicitation for selling, etc. (売付け勧誘等) of paragraph (1) securities (第一項有価証券) that falls under Article 2, paragraph (4), item (ii), (b) — one made only to professional investors (特定投資家) that meets the requirements listed there — other than one involving trades on a financial instruments exchange market and other securities transactions a Cabinet Order (政令) specifies.

第一項有価証券に係る売付け勧誘等であつて、第四項第二号ロに掲げる場合に該当するもの（取引所金融商品市場における有価証券の売買及びこれに準ずる取引その他の政令で定める有価証券の取引に係るものを除く。）

利子（りし）

In Article 42, interest listed in Article 161, paragraph (1), item (x) of the Income Tax Act — interest on loans to a person doing business in Japan that relate to that business, as that item lists it — other than interest to which Article 7 applies (interest on deposits and borrowings booked in a special international financial transactions account (特別国際金融取引勘定)).

所得税法第百六十一条第一項第十号に掲げる利子をいい、第七条の規定の適用があるものを除く

ひとり親（ひとりおや）

A person who is not currently married, or whose spouse is missing and not known to be alive (as a Cabinet Order (政令) specifies), who has a child of the kind the Cabinet Order sets sharing the same household budget, has total income of 5 million yen or less, and has no partner in a relationship equivalent to marriage.

現に婚姻をしていない者又は配偶者の生死の明らかでない者で政令で定めるもののうち、次に掲げる要件を満たすもの

同族会社（どうぞくがいしゃ）

A company (investment corporations included) in which three or fewer of its shareholders, etc., together with individuals and corporations specially related to them as a Cabinet Order (政令) sets, hold more than 50 percent of its issued shares or capital contributions (its own shares aside), or that meets another test a Cabinet Order sets.

…に規定する投資口を含む。以下同じ。）又は出資を有する場合のその会社を除く。）の三人以下並びにこれらと政令で定める特殊の関係のある個人及び法人がその会社の発行済株式又は出資（その会社が有する自己の株式又は出…