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当初申告税額控除超過額相当額（とうしょしんこくぜいがくこうじょちょうかがくそうとうがく）

In Article 69, paragraphs (20) and (22), the amount stated as the amount equivalent to excess tax credit (税額控除超過額相当額) for a group tax sharing corporation's covered business year (対象事業年度) in the documents attached to its final return; where the actual figure differs, the reported one is used.

それぞれ当該対象事業年度の第七十四条第一項の規定による申告書に添付された書類に当該対象事業年度の税額控除不足額相当額又は税額控除超過額相当額として記載された金額

通称の記載及び削除に関する事項（つうしょうのきさいおよびさくじょにかんするじこう）

What Article 30-17, paragraph (1) of this Order has entered on a foreign resident's certificate of residence (住民票): the name of the municipality (or Tokyo special ward) that entered a commonly used name (通称) and the date, and, when one is deleted, that name with the municipality and the date of deletion.

第三十条の十七第一項に規定する通称の記載及び削除に関する事項

外国株式交換完全支配親法人株式（がいこくかぶしきこうかんかんぜんしはいおやほうじんかぶしき）

Shares of a foreign corporation fully controlling the parent in a share exchange (外国株式交換完全支配親法人), as defined in Article 37-14-3, paragraph (6), item (viii).

同項第八号に規定する外国株式交換完全支配親法人の株式

特例対象高齢者等居住改修工事等（とくれいたいしょうこうれいしゃとうきょじゅうかいしゅうこうじとう）

Renovation work to make a home suitable for elderly persons, etc. (高齢者等居住改修工事等) that meets the requirements a Cabinet Order (政令) sets, including that its standard cost exceeds 500,000 yen and that the renovated house is a small residential house (小規模居住用家屋) as Article 41, paragraph (16) defines it.

…費用額が五十万円を超えるものであること、高齢者等居住改修工事等をした家屋が小規模居住用家屋（第四十一条第十六項に規定する小規模居住用家屋をいう。以下この条において同じ。）に該当するものであることその他の政令で定める要件を満たすもの

電子店頭デリバティブ取引等業務（でんしてんとうでりばてぃぶとりひきとうぎょうむ）

The business that a person established under foreign law, which conducts over-the-counter derivatives transactions, etc. as a business in a foreign country and is neither a financial instruments business operator nor a financial institution, may carry on with the Prime Minister's (内閣総理大臣) permission under Article 60-14, paragraph (1): regularly conducting specified over-the-counter derivatives transactions, or their intermediation, brokerage (other than brokerage for clearing of securities, etc.) or agency, using the electronic data processing system it uses in its over-the-counter derivatives business, where the counterparty is engaged in securities-related business (有価証券関連業) or in similar cases a Cabinet Order (政令) specifies.

同項に規定する電子店頭デリバティブ取引等業務

厚生年金保険法に基づく老齢給付等（こうせいねんきんほけんほうにもとづくろうれいきゅうふとう）

Old-age benefits, etc. under the Employees' Pension Insurance Act as Article 9-4-4 of the supplementary provisions (附則) of the National Pension Act uses the term, including here, for a specified recipient (特定受給者), the occupational add-on amounts (職域加算額) paid for retirement under the national and local public officers' mutual aid Acts as they stood before Act No. 63 of 2012, and the retirement benefits in Article 78, paragraph (3) of that Act's supplementary provisions.

同条に規定する厚生年金保険法に基づく老齢給付等

特定徴収金手続用電子情報処理組織（とくていちょうしゅうきんてつづきようでんしじょうほうしょりそしき）

The electronic data processing system that connects over telecommunications lines the computers of the Local Tax Joint Organization (地方税共同機構) — and of any specified financial institution, etc. (特定金融機関等) it entrusts with part of receiving specified collection money (特定徴収金) — with those of the taxpayers and special collection agents (特別徴収義務者) who pay that money, including any payment agent the Organization designates (機構指定納付受託者) and anyone to whom that agent entrusts part of its work.

第七百九十条の二に規定する特定徴収金手続用電子情報処理組織

特定非常災害発生年特定純損失金額（とくていひじょうさいがいはっせいねんとくていじゅんそんしつきんがく）

A specified net loss in the year of a specified extraordinary disaster as defined in Article 70-2, paragraph 4, item 5 of the Income Tax Act; a taxpayer who meets either requirement of Article 33, paragraph 1 but does not use that paragraph can deduct it from the income on which the prefectural inhabitant tax (道府県民税) is charged for five fiscal years.

次条第二項に規定する特定非常災害発生年特定純損失金額

一般株式等に係る譲渡所得等の金額（いっぱんかぶしきとうにかかるじょうとしょとくとうのきんがく）

In the pre-deduction amount (適用前の一般株式等に係る譲渡所得等の金額), the amount of capital gains, etc. on general shares, etc. defined in Article 37-10, paragraph 1, computed without the deduction Article 37-13, paragraph 1 allows for the cost of specified shares (特定株式) of specified small and medium-sized companies acquired by paying in.

この項の規定を適用しないで計算した場合における第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額

上場株式等に係る譲渡所得等の金額（じょうじょうかぶしきとうにかかるじょうとしょとくとうのきんがく）

In the pre-deduction amount (適用前の上場株式等に係る譲渡所得等の金額), the amount of capital gains, etc. on listed shares, etc. defined in Article 37-11, paragraph 1, computed without the deduction Article 37-13, paragraph 1 allows for the cost of specified shares (特定株式) of specified small and medium-sized companies acquired by paying in.

この項の規定を適用しないで計算した場合における第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額

一般株式等の譲渡に係る国内源泉所得（いっぱんかぶしきとうのじょうとにかかるこくないげんせんしょとく）

Domestic source income (国内源泉所得) under Article 164, paragraph 1, item 2 of the Income Tax Act of a non-resident without a permanent establishment in Japan that is capital gains, etc. on general shares, etc. (一般株式等に係る譲渡所得等) as defined in Article 37-10, paragraph 1.

第三十七条の十二第一項に規定する一般株式等の譲渡に係る国内源泉所得

上場株式等の譲渡に係る国内源泉所得（じょうじょうかぶしきとうのじょうとにかかるこくないげんせんしょとく）

Domestic source income (国内源泉所得) under Article 164, paragraph 1, item 2 of the Income Tax Act of a non-resident without a permanent establishment in Japan that is capital gains, etc. on listed shares, etc. (上場株式等に係る譲渡所得等) as defined in Article 37-11, paragraph 1.

第三十七条の十二第三項に規定する上場株式等の譲渡に係る国内源泉所得

公的年金等の受給者の扶養親族等申告書（こうてきねんきんとうのじゅきゅうしゃのふようしんぞくとうしんこくしょ）

In Article 41-3-9, paragraph (3), items (i) and (ii), the return of that name under Article 203-6, paragraph (8) of the Income Tax Act: the return a resident receiving public pensions or retirement packages (公的年金等) in Japan files through the payer, before the first payment each year, to have certain deductions counted in the tax withheld from them.

所得税法第二百三条の六第八項に規定する公的年金等の受給者の扶養親族等申告書

特定課税仕入れに係る課税標準である金額（とくていかぜいしいれにかかるかぜいひょうじゅんであるきんがく）

In Article 43, paragraph (1), the tax base amount for the specified taxable purchases (特定課税仕入れ) a business made in Japan during an interim filing period (中間申告対象期間).

当該中間申告対象期間中に国内において行つた特定課税仕入れに係る課税標準である金額

高額電子移転可能型前払式支払手段利用契約（こうがくでんしいてんかのうがたまえばらいしきしはらいしゅだんりようけいやく）

In Article 27, paragraph (1) and Article 32, paragraph (4), item (i)(b), a contract by which an issuer of high-value electronically transferable prepaid payment instruments (高額電子移転可能型前払式支払手段発行者) lets a customer use such instruments, as defined in Article 3, paragraph (8) of the Payment Services Act.

高額電子移転可能型前払式支払手段発行者が顧客に資金決済に関する法律第三条第八項に規定する高額電子移転可能型前払式支払手段を利用させることを内容とする契約

当該通算法人の適用事業年度の損金算入限度額（とうがいつうさんほうじんのてきようじぎょうねんどのそんきんさんにゅうげんどがく）

In Article 64-7, the limit on inclusion of losses in deductible expenses (損金算入限度額) under the proviso to Article 57, paragraph (1) (also as read by Article 57, paragraph (11)) for a group tax sharing corporation's applicable business year.

第五十七条第一項ただし書（同条第十一項の規定により読み替えて適用する場合を含む。）に規定する損金算入限度額

転居（てんきょ）

In Article 23, changing one's address within the same municipality.

一の市町村の区域内において住所を変更すること

省庁（しょうちょう）

From Article 41 on, a commission (委員会) or agency (庁) set up as an external bureau of the Cabinet Office under Article 49, paragraph (1) of the Act for Establishment of the Cabinet Office, or a ministry (省) or agency under Article 3, paragraph (2) of the National Government Organization Act.

内閣府設置法（平成十一年法律第八十九号）第四十九条第一項に規定する機関又は国家行政組織法（昭和二十三年法律第百二十号）第三条第二項に規定する省若しくは庁

売渡株式（うりわたしかぶしき）

The shares that a special controlling shareholder (one holding at least nine tenths of the votes) demands the other shareholders sell to it in a cash-out.

第百七十九条の二第一項第二号に規定する売渡株式

調査命令（ちょうさめいれい）

A court order, made after special liquidation (特別清算) has begun, that investigators (調査委員) look into matters Article 522, paragraph (1) lists: how the special liquidation came about, the state of the liquidating stock company's business and property, whether certain temporary restraining orders (保全処分) or a ruling evaluating officers' liability (役員等責任査定決定) are needed, and anything else the court specifies.

第五百二十二条第一項に規定する調査命令