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特定外国子法人（とくていがいこくこほうじん）

In Article 68-2-2, a foreign corporation that is a specified lightly taxed foreign corporation (特定軽課税外国法人) and of whose issued shares residents, domestic corporations and specially related nonresidents held more than half at some point between the start of the earliest business year beginning within two years before the business year of the contribution in kind and the day of the contribution.

…ち最も古い事業年度開始の日からその現物出資の日までの期間内のいずれかの時において、居住者（第二条第一項第一号の二に規定する居住者をいう。以下この号において同じ。）、内国法人及び特殊関係非居住者（居住者又…

選択宅地等面積（せんたくたくちとうめんせき）

The total area, worked out under Article 69-4, paragraph (2), item (iii)(a) to (c), of the residential land, etc. (宅地等) selected as small-scale residential land, etc. (小規模宅地等) under Article 69-4; where it is under 200 square metres, a selected specified planned forest (選択特定計画山林) can also have the reduction of Article 69-5 up to the share of 200 square metres not used.

前条の規定により同条第一項に規定する小規模宅地等として選択がされた宅地等の面積につき同条第二項第三号イからハまでの規定により計算した面積の合計

輸出物品販売場（ゆしゅつぶっぴんはんばいじょう）

In Article 87-6(8) and (10), a shop as defined in Article 8(7) of the Consumption Tax Act: a shop of a business that pays consumption tax, permitted by the district tax office director to sell goods free of consumption tax to buyers eligible for tax-free purchase (免税購入対象者) by the method that Act sets.

消費税法第八条第七項に規定する輸出物品販売場

署名利用者符号（しょめいりようしゃふごう）

In Article 18-2(2) and (3), the code that a signature user (署名利用者) — a person who uses the signature certification service of the Japan Agency for Local Authority Information Systems for their own electronic signatures — uses to make an electronic signature, as Article 2(4) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. defines it.

公的個人認証法第二条第四項に規定する署名利用者符号

金融商品仲介業（きんゆうしょうひんちゅうかいぎょう）

In Article 16-2, paragraph (1), item (iv), financial instruments intermediary service as defined in Article 2, paragraph (11) of the Financial Instruments and Exchange Act — acting as intermediary in securities business on behalf of a financial instruments business operator (金融商品取引業者) or registered financial institution (登録金融機関) that entrusts it — limited to business that carries out one of these: intermediation in trades of securities (item (i) of that paragraph); intermediation in entrusting trades of securities on a financial instruments exchange market or a foreign financial instruments market; intermediation in entrusting the securities derivatives traded on a market, or similar trades on a foreign market, of Article 28, paragraph (8), item (iii) or (v) of that Act; or handling public offerings, secondary distributions or private placements of securities (Article 2, paragraph (11), item (iii) of that Act).

同条第十一項に規定する金融商品仲介業をいい、次に掲げる行為のいずれかを営む業務に係るものに限る

就労支援事業者（しゅうろうしえんじぎょうしゃ）

In Articles 20 and 22, a provider of employment selection support (就労選択支援) as defined in Article 5, paragraph (13), or of employment transition support (就労移行支援) as defined in Article 5, paragraph (14), of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities.

障害者の日常生活及び社会生活を総合的に支援するための法律第五条第十三項に規定する就労選択支援又は同条第十四項に規定する就労移行支援を行う事業者

指定居宅サービス（していきょたくさーびす）

An in-home service (居宅サービス) provided by a business a prefectural governor has designated (指定居宅サービス事業者), at its place of business covered by the designation, as Article 41, paragraph (1) of the Long-Term Care Insurance Act provides.

同法第四十一条第一項に規定する指定居宅サービス

留学のための課程（りゅうがくのためのかてい）

A Japanese language course (日本語教育課程) at an accredited Japanese language educational institution (認定日本語教育機関) whose aim, under Article 16, paragraph (1), item (i) of that institution's accreditation standards (認定日本語教育機関認定基準, Ministry of Education, Culture, Sports, Science and Technology Order No. 40 of 2023), is to teach people who came to Japan to learn Japanese — mainly to go on to a Japanese university, college of technology or vocational school, to find work in Japan or for other purposes — the Japanese they need for that purpose.

認定日本語教育機関認定基準（令和五年文部科学省令第四十号）第二条第一項に規定する留学のための課程

金融商品取引業者（きんゆうしょうひんとりひきぎょうしゃ）

A securities firm registered under the Financial Instruments and Exchange Act (Act No. 25 of 1948) to carry on Type I Financial Instruments Business, other than one limited to small-scale online offerings or to brokering unlisted securities, into whose deposit account a worker may have wages paid.

金融商品取引法（昭和二十三年法律第二十五号。以下「金商法」という。）第二条第九項に規定する金融商品取引業者（金商法第二十八条第一項に規定する第一種金融商品取引業を行う者に限り、金商法第二十九条の四の二第八項に規定する第一種少額電子募集取扱業者及び金商法第二十九条の四の四第七項に規定する非上場有価証券特例仲介等業者を除く。）

組合特定被保険者（くみあいとくていひほけんしゃ）

In Article 73, paragraph (1), item (i), a person insured by a National Health Insurance Society (国民健康保険組合) because, having made the request (申出) under Article 3, paragraph (1), item (viii) of the Health Insurance Act or received the approval under the proviso to paragraph (2) of that Article, they are not insured under that Act, together with the Society's insured persons in their household; the State's subsidy to the Society under that item is reckoned without the cost for them.

健康保険法第三条第一項第八号又は同条第二項ただし書の規定による承認を受けて同法の被保険者とならないことにより当該組合の被保険者である者及びその世帯に属する当該組合の被保険者

協同組織金融機関（きょうどうそしききんゆうきかん）

In Article 44, paragraph (1), a credit cooperative (信用協同組合), shinkin bank (信用金庫) or labour bank (労働金庫), as defined in Article 2, paragraph (2) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions.

金融機関等の更生手続の特例等に関する法律（平成八年法律第九十五号）第二条第二項に規定する協同組織金融機関

通算対象欠損金額（つうさんたいしょうけっそんきんがく）

An amount of deficit subject to group tax sharing as defined in Article 64-5, paragraph 1 of the Corporation Tax Act that has been included in the deductible expenses (損金の額) of a group tax sharing corporation (通算法人) for a business year in which it had income, an amount for which is added to its corporation tax levy (法人税割) base.

同法第六十四条の五第一項に規定する通算対象欠損金額で同項の規定により損金の額に算入されたもの

信用取引等損失額（しんようとりひきとうそんしつがく）

The loss that arises when a person whose tax on leaving Japan (国外転出) is deferred settles an unsettled margin transaction or similar transaction (未決済信用取引等) held since departure, or the loss deemed to arise when it passes on by a gift or an inheritance with limited liability (限定相続等) before the deferral's expiry base date (満了基準日), used in Article 60-2, paragraph (8) to decide whether the tax for the year of departure can be recomputed.

…等を決済したものとみなして財務省令で定めるところにより算出した損失の額に相当する金額をいう。次条第八項第三号において同じ。）

特定法人課税信託（とくていほうじんかぜいしんたく）

A trust subject to corporate taxation, set up by the company issuing shares held in it (or by related persons), whose beneficiaries are to be officers or employees of that company chosen by length of service, performance or similar criteria.

その受託法人の信託財産に属する特定株式に係る発行法人等が委託者となる第一項に規定する法人課税信託で、当該特定株式の発行法人の役員（法人税法第二条第十五号に規定する役員をいう。…

特定農業協同組合（とくていのうぎょうきょうどうくみあい）

In Article 18-4, paragraph (3), item (v), a specified agricultural cooperative as defined in Article 2, paragraph (1), item (i) of the 1996 Act on restructuring and strengthening credit business through the Norinchukin Bank and specified agricultural and fishery cooperatives (再編強化法, Act No. 118 of 1996): an agricultural cooperative that is a member of the Norinchukin Bank and carries on both of the businesses in Article 10, paragraph (1), items (ii) and (iii) of the Agricultural Co-operatives Act.

再編強化法第二条第一項第一号に規定する特定農業協同組合

製造たばこ製造者（せいぞうたばこせいぞうしゃ）

In Chapter VI (special provisions on the Consumption Tax Act and other Acts), a manufacturer of manufactured tobacco as defined in Article 6, paragraph (4) of the Tobacco Tax Act: Japan Tobacco Inc. (日本たばこ産業株式会社), the company that the law on the tobacco business (たばこ事業法) alone allows to manufacture tobacco products (製造たばこ).

たばこ税法第六条第四項に規定する製造たばこ製造者

農業経営基盤強化（のうぎょうけいえいきばんきょうか）

Expanding the scale of farm management, or rationalizing production methods, as described in Article 12(2)(ii) of the Act on Promotion of Improvement of Agricultural Management Foundation.

同法第十二条第二項第二号の農業経営の規模を拡大すること又は同号の生産方式を合理化すること

対象国内源泉所得（たいしょうこくないげんせんしょとく）

In Article 41-21(2), domestic source income (国内源泉所得) listed in Article 161(1)(i) and (iv) of the Income Tax Act (所得税法), other than income also falling under the other items it names, that is attributable to a nonresident's permanent establishment for the business carried on under an investment partnership contract (投資組合契約) the nonresident has entered into.

所得税法第百六十一条第一項第一号及び第四号に掲げる国内源泉所得（同項第二号、第三号、第五号から第十一号まで及び第十三号から第十七号までに掲げる国内源泉所得に該当するもの…

資源開発事業法人（しげんかいはつじぎょうほうじん）

In Article 55, paragraph (1), a corporation whose current business is limited to exploring for, developing or extracting resources — petroleum (including combustible natural gas) and metallic minerals — outside Japan (including processing of the products that a Cabinet Order (政令) specifies), businesses incidental to those, and such businesses in Japan relating to petroleum (資源開発事業等), state-owned corporations aside, together with a state-owned corporation that carries on such businesses.

…その現に行つている事業が国外における資源（石油（可燃性天然ガスを含む。）及び金属鉱物をいう。以下この項において同じ。）の探鉱、開発又は採取（採取した産物について行われる加工で政令で定めるものを含む。）の…

新事業開拓事業者（しんじぎょうかいたくじぎょうしゃ）

A new business developer as defined in Article 2, paragraph (6) of the Act on Strengthening Industrial Competitiveness, with which a corporation filing a blue return carries out specified business activities (特定事業活動).

産業競争力強化法第二条第六項に規定する新事業開拓事業者