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譲渡性預金（じょうとせいよきん）

A negotiable deposit as Article 224-2 of the Income Tax Act names it: a deposit or savings without terms prohibiting its transfer, of the kind a Cabinet Order (政令) specifies.

法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）に規定する譲渡性預金

構成会社等（こうせいがいしゃとう）

In Article 66-4-4, a company, partnership or similar entity (foreign ones included) whose assets and profits and losses are consolidated in the consolidated financial statements of a corporate group (企業グループ), and other entities a Cabinet Order (政令) sets.

…業体（外国におけるこれらに相当するものを含む。）をいう。以下この号及び第八号において同じ。）その他の政令で定める会社等

特定勧誘等（とくていかんゆうとう）

An exclusive solicitation for acquisition (特定取得勧誘) or a specified solicitation for selling, etc. (特定売付け勧誘等): a solicitation only for professional investors, or another solicitation a Cabinet Order (政令) specifies, that is not subject to the notification requirements of Article 4 and for which the issuer must provide or publish specified information on securities (特定証券情報) by the time it is made.

第二十七条の三十一第一項に規定する特定勧誘等

減価償却資産（げんかしょうきゃくしさん）

Buildings, structures, machinery and equipment, ships, vehicles, tools, fixtures, mining rights and other assets used in a business or other activity producing income, which must be depreciated as a Cabinet Order (政令) specifies.

…、機械及び装置、船舶、車両及び運搬具、工具、器具及び備品、鉱業権その他の資産で償却をすべきものとして政令で定めるもの

本人特定事項（ほんにんとくていじこう）

The details that identify a customer, etc. (顧客等) or other person: for a natural person, name, residence and date of birth — for a foreign national without a residence in Japan of a kind a Cabinet Order (政令) specifies, the matters an order of the competent ministries (主務省令) specifies in place of residence — and for a corporation, its name and the location of its head office or principal office (Article 4, paragraph (1), item (i)).

自然人にあっては氏名、住居（本邦内に住居を有しない外国人で政令で定めるものにあっては、主務省令で定める事項）及び生年月日をいい、法人にあっては名称及び本店又は主たる事務所の所在地

加熱式たばこ（かねつしきたばこ）

In Article 88, paragraphs (1) and (2), heated tobacco listed in Article 2, paragraph (2), item (i)(e) of the Tobacco Tax Act among the kinds of manufactured tobacco for smoking, including the filled heated-tobacco devices that Article 8, paragraph (2) of that Act treats as manufactured tobacco (製造たばこ).

たばこ税法第二条第二項第一号ホに掲げる加熱式たばこをいい、同法第八条第二項の規定により製造たばことみなされるものを含む

特定課税仕入れ（とくていかぜいしいれ）

For the local consumption tax (地方消費税), a specified taxable purchase as defined in Article 5, paragraph 1 of the Consumption Tax Act, other than one that the Consumption Tax Act, another law or a treaty leaves untaxed or exempts; a business is charged the transfer levy (譲渡割) on these as well as on its taxable transfers of assets, etc. (課税資産の譲渡等).

消費税法第五条第一項に規定する特定課税仕入れのうち、同法その他の法律又は条約の規定により消費税を課さないこととされるもの及び免除されるもの以外のもの

経営相続承継期間（けいえいそうぞくしょうけいきかん）

In Article 70-7-4, where the donor of unlisted shares dies before the earlier of five years after the day following the deadline of the successor donee's (経営相続承継受贈者) first gift tax return under Article 70-7 and five years after the day following the deadline of their first inheritance tax return under Article 70-7-2, the period from the day the inheritance begins to the earlier of that date and the day before the successor donee dies.

…規定の適用に係るものである場合には、第七十条の七第一項又は次条第一項の規定の適用を受けていた者として政令で定める者に前項の対象受贈非上場株式等に係る認定相続承継会社の非上場株式等の贈与をした者。以下この条…

通算適用除外事業者（つうさんてきようじょがいじぎょうしゃ）

In Article 42-4, a group tax sharing corporation (通算法人) one of whose fellow group tax sharing corporations is an excluded business operator (適用除外事業者) at the end of its business year, other than one of a kind a Cabinet Order (政令) specifies that joined the group on or after the start of the parent's business year.

…事業年度開始の日以後に当該通算親法人との間に通算完全支配関係を有することとなつた適用除外事業者として政令で定めるものを除く。）に該当する場合における当該通算法人である法人

行政機関（ぎょうせいきかん）

The national government bodies listed in Article 2(1): bodies placed in the Cabinet (内閣) under an Act (法律) or placed under the Cabinet’s jurisdiction; the Cabinet Office (内閣府), the Imperial Household Agency (宮内庁) and the commissions and agencies placed under Article 49(1) and (2) of the Act for Establishment of the Cabinet Office; the ministries, commissions and agencies provided for in Article 3(2) of the National Government Organization Act; the facilities (such as research institutions and training facilities) and special bodies (特別の機関) placed within these that a Cabinet Order (政令) names; and the Board of Audit (会計検査院).

次に掲げる機関

特定感染症（とくていかんせんしょう）

The infectious diseases listed in Article 2, paragraph (6): category 1 and category 2 infectious diseases, pandemic influenza or similar infectious diseases and new infectious diseases as defined in the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases, and those designated infectious diseases under that Act to which a Cabinet Order (政令) applies its rules on recommending hospital admission (Articles 19 and 20) or on asking patients to report on their health or not to go out (Article 44-3, paragraph (2)).

次に掲げる感染症

高速自動車国道（こうそくじどうしゃこくどう）

A national expressway as defined in Article 4, paragraph (1) of the National Highway Act: a road for high-speed motor vehicle traffic that forms a key part of the national motorway network, whose route a Cabinet Order (政令) designates.

高速自動車国道法（昭和三十二年法律第七十九号）第四条第一項に規定する道路

支配持分（しはいもちぶん）

In Part II, Chapter II (the international and domestic minimum taxes), all the ownership interests (所有持分) in an entity whose finances are consolidated in a group's consolidated financial statements under Article 82, item (ii)(a)(1) or (2); an entity is treated as holding the controlling ownership interest in its own permanent establishments, etc.

第二号イ（１）又は（２）に掲げる会社等に対する所有持分の全部をいい、会社等の恒久的施設等がある場合においては、当該会社等は当該恒久的施設等に対する支配持分を有するものとみなす

行政機関（ぎょうせいきかん）

An administrative organ (行政機関) as defined in Article 2, paragraph (1) of the Act on Access to Information Held by Administrative Organs: the national bodies listed there — those placed in or under the Cabinet (内閣) by law, the Cabinet Office (内閣府), the Imperial Household Agency (宮内庁), the ministries, commissions and agencies, certain facilities and special bodies a Cabinet Order (政令) designates, and the Board of Audit (会計検査院).

行政機関の保有する情報の公開に関する法律（平成十一年法律第四十二号。以下「行政機関情報公開法」という。）第二条第一項に規定する行政機関

外国所得税（がいこくしょとくぜい）

A tax imposed under a foreign country's laws that corresponds to Japanese income tax, of a kind a Cabinet Order (政令) specifies.

外国の法令により課される所得税に相当する税で政令で定めるもの

導管会社等（どうかんがいしゃとう）

In Part II, Chapter II (the international and domestic minimum taxes), an entity all of whose income, expenses, profits and losses are treated as its members' under the tax law of the country where it was set up (unless another country taxes it as resident there), or meet the conditions a Cabinet Order (政令) sets, such as being treated as its members' under the tax law of the country where they are, where it is not taxed as resident anywhere and has no place of business where it was set up.

会社等に係る収入等（収入若しくは支出又は利益若しくは損失をいう。以下この号において同じ。）の全部が次に掲げるもののいずれかに該当する場合における当該会社等

外国法人税（がいこくほうじんぜい）

Foreign country's corporate tax as defined in Article 69, paragraph (1) of the Corporation Tax Act: a tax imposed under foreign laws that corresponds to corporation tax, of a kind a Cabinet Order (政令) specifies.

同法第六十九条第一項に規定する外国法人税

損害保険契約（そんがいほけんけいやく）

An insurance contract concluded with a non-life insurance company as defined in Article 2, paragraph (4) of the Insurance Business Act, or another contract a Cabinet Order (政令) specifies.

同条第四項に規定する損害保険会社と締結した保険契約その他の政令で定める契約

平均負債残高（へいきんふさいざんだか）

In Article 66-5, the average amount of a corporation's liabilities, worked out as a Cabinet Order (政令) sets.

負債の額の平均額として政令で定めるところにより計算した金額

路網未整備等（ろもうみせいびとう）

In Article 70-6-6(3)(ii) and (4), a case of a kind a Cabinet Order (政令) specifies in which part of the work road network for the special forest (特例山林) has not been properly developed, or the forest has become unsuited to integrated and efficient management.

作業路網の一部の整備が適正に行われていない場合又は一体的かつ効率的な経営に適さなくなつた山林となつた場合として政令で定める場合