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分配時調整外国税相当額（ぶんぱいじちょうせいがいこくぜいそうとうがく）

The amount equivalent to the foreign tax adjusted at distribution under Article 93, paragraph (1) or Article 165-5-3, paragraph (1) of the Income Tax Act as Article 33, paragraph (1) of this Act reads them: the part, set by Cabinet Order (政令), of the foreign tax on a distribution from a collective investment trust (集団投資信託) that was deducted from the income tax and special income tax for reconstruction (復興特別所得税) on it and that matches the distribution the person receives.

第三十三条第一項の規定により読み替えて適用される所得税法第九十三条第一項に規定する分配時調整外国税相当額又は第三十三条第一項の規定により読み替えて適用される同法第百六十五条の五の三第一項に規定する分配時調整外国税相当額

所有者不明建物管理命令（しょゆうしゃふめいたてものかんりめいれい）

In Article 125, paragraph (3), an administration order for unclaimed buildings as defined in Article 264-8, paragraph (1) of the Civil Code: a court order, made at the request of an interested person where the court finds it necessary, placing a building whose owner cannot be identified or located — or, for a building with several co-owners, a co-ownership share (共有持分) whose holder cannot be identified or located — under management by an administrator of an unclaimed building (所有者不明建物管理人).

民法第二百六十四条の八第一項に規定する所有者不明建物管理命令

係る課税標準である金額（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 amount of the tax base (課税標準) for the taxable transfers, etc. of assets (課税資産の譲渡等) a business operator made in Japan during an interim filing period (中間申告対象期間), other than those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or another law or a treaty.

当該中間申告対象期間中に国内において行つた課税資産の譲渡等（第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）に係る課税標準である金額

恒久的施設管理外国株式（こうきゅうてきしせつかんりがいこくかぶしき）

Shares a nonresident with a permanent establishment (恒久的施設) receives for shares it manages at that permanent establishment: foreign merger parent, split successor parent, wholly owned subsidiary and share exchange parent corporation shares received in a specified merger, split-off type company split, share distribution or share exchange.

特定合併により交付を受ける恒久的施設管理合併親法人株式、特定分割型分割により交付を受ける恒久的施設管理分割承継親法人株式、特定株式分配により交付を受ける恒久的施設管理完全子法人株式及び特定株式交換によ…

当初申告税額控除可能額（とうしょしんこくぜいがくこうじょかのうがく）

The amount stated as the amount eligible for tax credit (税額控除可能額) under Article 42-4, paragraph (8), item (iii) for a past applicable business year (過去適用事業年度) in the documents attached to the domestic corporation's final return, etc. (確定申告書等) for that year.

当該内国法人の過去適用事業年度の確定申告書等に添付された書類に当該過去適用事業年度における第八項第三号に規定する税額控除可能額として記載された金額

控除対象外国法人税の額（こうじょたいしょうがいこくほうじんぜいのがく）

The amount of credit-eligible foreign country's corporate tax (控除対象外国法人税の額) as defined in Article 69, paragraph (1) of the Corporation Tax Act.

同法第六十九条第一項に規定する控除対象外国法人税の額

有価証券の私募の取扱い（ゆうかしょうけんのしぼのとりあつかい）

In Article 10, paragraph (2), item (vi), handling a private placement of securities (有価証券の私募) as defined in Article 2, paragraph (3) of the Financial Instruments and Exchange Act.

有価証券の私募（金融商品取引法第二条第三項に規定する有価証券の私募をいう。）の取扱い

特定厚生年金保険原簿記録（とくていこうせいねんきんほけんげんぼきろく）

In Article 28-2, paragraph (1), what the EPI register (厚生年金保険原簿) records about a current or former category I EPI insured (第一号厚生年金被保険者): the dates they gained and lost that status, their standardized remuneration (標準報酬) and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names; a person who believes theirs is wrong or missing may ask the Minister of Health, Labour and Welfare to correct the register.

第一号厚生年金被保険者の資格の取得及び喪失の年月日、標準報酬その他厚生労働省令で定める事項の内容

固定資産税の税収入見込額（こていしさんぜいのぜいしゅうにゅうみこみがく）

The expected revenue from fixed assets tax (固定資産税) worked out at the standard tax rate (基準税率) of Article 14, paragraph 2 of the Local Allocation Tax Act.

地方交付税法（昭和二十五年法律第二百十一号）第十四条第二項の基準税率をもつて算定した税収入見込額

公募公社債等運用投資信託（こうぼこうしゃさいとううんようとうししんたく）

A bond-based investment trust under public offering as defined in Article 2, paragraph (1), item (xv)-3 of the Income Tax Act; Article 69, paragraph (4), item (vi) and Article 144-2, paragraph (4), item (v) refer to distributions of proceeds from such a trust, or a similar trust, entrusted to a business office outside Japan.

所得税法第二条第一項第十五号の三に規定する公募公社債等運用投資信託

キャリアコンサルティング（きゃりあこんさるてぃんぐ）

Giving advice and guidance in response to a worker's questions about choosing an occupation, planning their working life, or developing and improving their vocational abilities, as defined in Article 2, paragraph (5) of the Vocational Abilities Development Promotion Act.

同法第二条第五項に規定するキャリアコンサルティング

地域密着型施設サービス計画（ちいきみっちゃくがたしせつさーびすけいかく）

In Article 8, paragraph (22), a plan setting out the services a community-based facility for the elderly covered by public aid requiring long-term care (地域密着型介護老人福祉施設) gives a person requiring long-term care (要介護者) admitted to it, who provides them and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names.

地域密着型介護老人福祉施設に入所している要介護者について、当該施設が提供するサービスの内容、これを担当する者その他厚生労働省令で定める事項を定めた計画

当初申告欠損控除前所得金額（とうしょしんこくけっそんこうじょまえしょとくきんがく）

In Article 64-7, paragraph (4), another group tax sharing corporation's income before deduction of losses (欠損控除前所得金額) for each business year, as stated in the documents attached to the final return for its business year ending on the same day (他の事業年度); where the actual figure differs, the reported one is used.

…に当該各事業年度において生じた欠損金額若しくは特定欠損金額、当該欠損金額若しくは特定欠損金額のうち同項の規定により当該他の事業年度の所得の金額の計算上損金の額に算入される金額又は当該各事業年度に係る他の…

国外不動産所得の損失の金額（こくがいふどうさんしょとくのそんしつのきんがく）

The part of an individual's loss from renting out foreign used buildings (国外中古建物), in working out real property income (不動産所得), that corresponds to the buildings' depreciation, computed as a Cabinet Order (政令) sets; where the individual has income from renting other foreign real property, etc. (国外不動産等), only the loss left after setting it against that income counts.

…所得の金額の計算上国外中古建物の貸付け（他人（当該個人が非居住者である場合の所得税法第百六十一条第一項第一号に規定する事業場等を含む。以下この号において同じ。）に国外中古建物を使用させることを含む。）に…

発信者の電子メールアドレス等（はっしんしゃのでんしめーるあどれすとう）

In Article 4, paragraph (1), item (ii), the sender's electronic mail address, etc. (電子メールアドレス等) as defined in Article 142-3, paragraph (3) of the Public Offices Election Act: their email address and other information needed to contact them over the internet or by similar means.

公職選挙法第百四十二条の三第三項に規定する電子メールアドレス等

贈与等時みなし信用取引等損失額（ぞうよとうじみなししんようとりひきとうそんしつがく）

The loss deemed under Article 60-3, paragraph (2) to arise on an unsettled margin transaction or similar transaction (未決済信用取引等) at the moment it passed to a nonresident (非居住者) by gift, inheritance or bequest (贈与等), with which later losses on the same transaction are compared in Article 60-3, paragraphs (8) and (11).

当該贈与等の時における第二項に規定する損失の額に相当する金額

指定地域密着型介護老人福祉施設（していちいきみっちゃくがたかいごろうじんふくししせつ）

In Article 40-3, a community-based facility covered by public aid providing long-term care to the elderly (地域密着型介護老人福祉施設) — a special nursing home for the elderly with no more than 29 residents, as defined in Article 8, paragraph (22) of the Long-Term Care Insurance Act — whose daily-life care for its residents is a designated community-based service (指定地域密着型サービス) under Article 42-2, paragraph (1) of that Act.

同法第四十二条の二第一項（地域密着型介護サービス費の支給）に規定する指定地域密着型サービスに該当する同法第八条第二十二項（定義）に規定する地域密着型介護老人福祉施設入所者生活介護の事業を行う同項に規定する地域密着型介護老人福祉施設

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.

機構（機構が特定徴収金（第七百四十七条の六第二項に規定する特定徴収金をいう。以下この条において同じ。）の収納の事務の一部を第七百四十七条の六第三項に規定する特定金融機関等に委託した場合には、当該特定金融機関等を含む。）及び特定徴収金を納付し、又は…

国外転出時みなし信用取引等損失額（こくがいてんしゅつじみなししんようとりひきとうそんしつがく）

The loss deemed to arise on an unsettled margin transaction or similar transaction (未決済信用取引等) at the moment its holder left Japan (国外転出), in the amount Article 60-2, paragraph (2) sets for the case at hand, with which later losses on the same transaction are compared in Article 60-2, paragraphs (8) and (10).

当該国外転出の時における第二項各号に掲げる場合の区分に応じ当該各号に定める損失の額に相当する金額

贈与等時みなしデリバティブ取引損失額（ぞうよとうじみなしでりばてぃぶとりひきそんしつがく）

The loss deemed under Article 60-3, paragraph (3) to arise on an unsettled derivatives transaction (未決済デリバティブ取引) at the moment it passed to a nonresident (非居住者) by gift, inheritance or bequest (贈与等), with which later losses on the same transaction are compared in Article 60-3, paragraphs (8) and (11).

当該贈与等の時における第三項に規定する損失の額に相当する金額