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In Article 42-2, paragraph (1), item (iii), specific agricultural, forestry and fishery products and foodstuffs as defined in Article 2, paragraph (2) of the Act on Protection of Names of Specific Agricultural, Forestry and Fishery Products and Foodstuffs: those produced in a particular place, region or country whose quality, reputation or other established characteristics are mainly attributable to that place of production.
特定農林水産物等の名称の保護に関する法律（平成二十六年法律第八十四号）第二条第二項に規定する特定農林水産物等
In Article 40-5, paragraph (2), a contract for transactions in securities for professional investors (特定投資家向け有価証券取引契約): a contract to carry out, for securities for professional investors (特定投資家向け有価証券), any of the acts in Article 2, paragraph (8), items (i) to (iv) or item (x) — trading them or their derivatives, intermediating, brokering or acting as agent in such trades, or trading or intermediating them through an electronic system with many parties at once — other than a contract to buy them through such a system by way of the operating firm's own intermediation, brokerage or agency, and other contracts a Cabinet Office Order (内閣府令) excludes in view of their content or the counterparty.
特定投資家向け有価証券に係る同条第八項第一号から第四号まで又は第十号に掲げる行為を行うことを内容とする契約（同号に掲げる行為による特定投資…
In Article 142, paragraph (9) and Article 202, paragraph (2), item (iii), a commodity futures transactions dealer as defined in Article 2, paragraph (23) of the Commodity Derivatives Transaction Act: a person holding the competent minister's permission under Article 190, paragraph (1) of that Act to carry on commodity futures business (商品先物取引業).
商品先物取引法第二条第二十三項に規定する商品先物取引業者
Electric facilities for general use as Article 38, paragraph (1) of the Electricity Business Act defines them: electric facilities (電気工作物) installed on one premises — equipment for using electricity, and small low-voltage generating equipment whose output is below a level a Ministry of Economy, Trade and Industry Order (経済産業省令) sets, each connected to equipment off the premises, if at all, only through a low-voltage incoming line, and equipment that Order treats as like them — other than equipment on the same premises as larger generating equipment, or in a place that Order names as at risk of accidents from explosive or flammable substances.
電気事業法（昭和三十九年法律第百七十号）第三十八条第一項に規定する一般用電気工作物
指定施設サービス等
The facility services listed in Article 48, paragraph (1) of the Long-Term Care Insurance Act: welfare facility services for the elderly requiring long-term care given by a facility a prefectural governor has designated, long-term care health facility services, and integrated medical and long-term care facility services (介護医療院サービス).
同法第四十八条第一項に規定する指定施設サービス等
In Article 81-2, the part of what a prefecture's special account (特別会計) for national health insurance took in during the fiscal year, leaving out money drawn from the financial stabilization fund (財政安定化基金) under Article 81-2, paragraph (2), that goes, as calculated in the way a Cabinet Order (政令) sets, to the cost of the benefits its municipalities (市町村) provided (療養の給付等に要した費用の額), to paying the contribution to the joint project for especially high-cost medical expenses (特別高額医療費共同事業拠出金), the young-old payments, etc. (前期高齢者納付金等), the old-old aid, etc. (後期高齢者支援金等), the long-term care payment (介護納付金), the contributions for securing medical care in the early phase of an epidemic, etc. (流行初期医療確保拠出金等) and the children and child-rearing support levy (子ども・子育て支援納付金), to the money it must put into the fund under Article 81-2, paragraphs (3) and (7), and to other costs a Cabinet Order names.
都道府県の国民健康保険に関する特別会計において当該年度中に収入した金額（第二項の規定により繰り入れた額を除く。）の合計額のうち、当該都道府県内の市町村による療養の給付に要した費用…
In Article 81-2, the total, as calculated in the way a Cabinet Order (政令) sets, of what a prefecture's special account (特別会計) for national health insurance bore in the fiscal year for the subsidies for national health insurance benefit expenses, etc. (国民健康保険保険給付費等交付金) it gave so far as they cover the cost of the benefits its municipalities (市町村) provided (療養の給付等に要した費用の額), for paying the contribution to the joint project for especially high-cost medical expenses (特別高額医療費共同事業拠出金), the young-old payments, etc. (前期高齢者納付金等), the old-old aid, etc. (後期高齢者支援金等), the long-term care payment (介護納付金), the contributions for securing medical care in the early phase of an epidemic, etc. (流行初期医療確保拠出金等) and the children and child-rearing support levy (子ども・子育て支援納付金), for the money it put into the financial stabilization fund (財政安定化基金) under Article 81-2, paragraphs (3) and (7), and for other costs a Cabinet Order names.
…金等、介護納付金、流行初期医療確保拠出金等並びに子ども・子育て支援納付金の納付に要した費用の額、第三項の規定による繰入金及び財政安定化基金繰入金の繰入れに要した費用の額その他政令で定める費用の額の合計額…
被配賦欠損金控除額
For a corporation filing corporation tax returns as a member of a tax sharing group, the amount — the amount in Article 64-7, paragraph 1, item 2(c) of the Corporation Tax Act (the part of its allocated share of the group's non-specified losses (非特定欠損金配賦額) that exceeds its own non-specified losses), multiplied by the non-specified deductible ratio (非特定損金算入割合) in item 3(b) of that paragraph, adjusted where paragraph 5 of that Article applies — that was deducted as a loss under Article 57, paragraph 1 of that Act in the business year.
同法第六十四条の七第一項第二号ハに掲げる金額に同項第三号ロに規定する非特定損金算入割合（第十九項において「非特定損金算入割合」という。）を乗じて計算した金額（同条第五項の規定の適用がある場合には、同項第一号に規定する場合における当該金額）で同法第五十七条第一項の規定により損金の額に算入されたもの
信用協同組合連合会
A cooperative federation (協同組合連合会) carrying on the business in Article 9-9, paragraph 1, item 1 of the Small and Medium-Sized Enterprise Cooperatives Act, as Article 348, paragraph 4 and Article 349-3, paragraph 23 use the term.
中小企業等協同組合法第九条の九第一項第一号に規定する事業を行う協同組合連合会
In Article 36, paragraphs (1) and (3), the requests Article 133, paragraph (3) of the Code of Civil Procedure groups under this name: to inspect, copy or otherwise obtain the contents of the case record (訴訟記録), or of the record of a case on a petition under Article 132-4, paragraph (1) of that Code for the court to collect evidence before an action is filed.
同法第百三十三条第三項に規定する訴訟記録等の閲覧等
In Chapter III, the placement (預入等) — depositing, entrusting or buying — and the deposits and similar savings (預貯金等) — deposits or savings, jointly managed trusts, specified publicly offered bond investment trusts (特定公募公社債等運用投資信託) and securities — as Article 31, items (i) and (ii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) define them by reference to Article 10, paragraph (1) of the Income Tax Act.
令第三十一条第一号又は第二号（用語の意義）に規定する預入等又は預貯金等
特定譲渡制限付株式
In Article 19-4, paragraph (1), specified restricted shares as defined in Article 84, paragraph (1) of the Order for Enforcement of the Income Tax Act: restricted-transfer shares meeting the requirements listed there that an individual receives from a corporation as consideration for services provided to it.
令第八十四条第一項に規定する特定譲渡制限付株式
取引所売買有価証券
In Article 37-2, paragraph (2), item (i), (a), securities traded mainly on a market opened by a financial instruments exchange (金融商品取引所) as defined in Article 2, paragraph (16) of the Financial Instruments and Exchange Act, including a similar exchange set up under foreign law.
その売買が主として金融商品取引法第二条第十六項（定義）に規定する金融商品取引所（これに類するもので外国の法令に基づき設立されたものを含む。イにおい…
The part of the foreign income tax deducted under Article 176, paragraph (3) of the Income Tax Act from the income tax on a group investment trust's (集団投資信託) distributions that corresponds to the share of those distributions an individual or corporation received, capped by reference to the share of the trust property held in foreign-currency assets, as Article 300, paragraph (9) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines it.
同条第九項に規定する通知外国所得税の額
In Article 4-2, paragraph (1), item (ii) and Article 5, paragraph (1), item (i), a patient with a specified infectious disease (特定感染症, the diseases Article 2, paragraph (6) lists) other than a new infectious disease (新感染症), a person deemed under Article 8 of the Infectious Diseases Control Act (感染症法) to be a patient with a category 1 or category 2 infectious disease, a pandemic influenza or similar infectious disease (新型インフルエンザ等感染症) or a designated infectious disease (指定感染症), and a person showing findings of a new infectious disease, but not a person a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets as hardly likely to spread a specified infectious disease in a hotel or inn by staying there.
特定感染症（新感染症を除く。）の患者、感染症法第八条（感染症法第四十四条の九第一項の規定に基づく政令によつて準用する場合を含む。）の規定により一類感染症、二類感染症、新型インフルエン…
源泉控除対象配偶者
A spouse for withholding deduction as defined in Article 2, paragraph (1), item (xxxiii)-4 of the Income Tax Act — the spouse of a resident whose total income is 9 million yen or less, who shares the resident's household budget, is not paid as a full-time worker in the resident's business, and has total income of 950,000 yen or less — limited to a spouse who is a resident (居住者).
所得税法第二条第一項第三十三号の四に規定する源泉控除対象配偶者をいい、居住者に限る
The amount stated as another group tax sharing corporation's (通算法人) pre-aggregation loss amount (通算前欠損金額) for its other business year in the documents attached to its final return, etc. (確定申告書等) for that year, not a late return.
それぞれ他の対象通算法人の他の事業年度の確定申告書等（期限後申告書を除く。以下この項において同じ。）に添付された書類に当該他の対象通算法人の特定事業等により生じた所得のみについて法人税…
In Article 70-7-5, paragraph (13), where paragraph (12), item (i) applies, the part of the deferred gift tax, calculated as a Cabinet Order (政令) provides, that corresponds to the number or amount of the transferred special covered gifted unlisted shares, etc. (特例対象受贈非上場株式等); where item (ii) or (iii) applies, the whole deferred gift tax.
前項第一号に掲げる場合に該当する場合には猶予中贈与税額のうち同号の譲渡等をした特例対象受贈非上場株式等の…
暗号等資産関連業務
In Article 43-6, paragraphs (1) and (2), carrying on as a business the financial instruments transactions (金融商品取引行為) concerning crypto-and other assets (暗号等資産) that a Cabinet Office Order (内閣府令) specifies.
暗号等資産に関する内閣府令で定める金融商品取引行為（次項において「暗号等資産関連行為」という。）を業として行うこと
In Article 79-50, paragraphs (1) and (2), an authorized financial instruments firms association (認可金融商品取引業協会) or a certified financial instruments business association (認定金融商品取引業協会), to which an investor protection fund (基金) may, with the authorization of the Prime Minister and the Minister of Finance, entrust part of its business.
認可金融商品取引業協会又は第七十八条第二項に規定する認定金融商品取引業協会