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使用済自動車（しようずみじどうしゃ）

An end-of-life automobile as defined in the Act on Recycling of End-of-Life Automobiles (Act No. 87 of 2002).

使用済自動車の再資源化等に関する法律（平成十四年法律第八十七号）による使用済自動車

特例認定住宅等（とくれいにんていじゅうたくとう）

A small residential house (小規模居住用家屋) of one of the kinds a Cabinet Order (政令) specifies under the items of this paragraph: a certified long-life quality house under the Act on the Promotion of Long-Life Quality Housing, a low-carbon building (or a building treated as one) under the Act on Promotion of Low-Carbon Cities, or another house that contributes markedly, or contributes, to more rational energy use.

小規模居住用家屋に該当する家屋で次に掲げるもの

研究開発費の額（けんきゅうかいはつひのがく）

The total of the costs of research and development (研究開発) that a corporation recorded as research and development expenses in its accounts for each business year — leaving out depreciation, losses on removing or transferring assets, interest on liabilities and similar amounts a Cabinet Order (政令) sets — and the part, as a Cabinet Order sets, related to research and development of what it spent acquiring and starting to use assets in its business that year, less any amount it received from others to cover these costs.

次に掲げる金額の合計額（当該金額に係る費用に充てるため他の者から支払を受ける金額がある場合には、当該金額を控除した金額）

株券等の売付け等（かぶけんとうのうりつけとう）

In Article 175-2, paragraph (4), item (i), a sale of share certificates, etc.; a transaction under Article 2, paragraph (21), item (ii) in which one is the party that pays money if the actual figure exceeds the agreed figure; a transaction under item (iii) of that paragraph in which one is the party that grants the option; and other transactions a Cabinet Order (政令) specifies.

…ものに限る。）、同項第三号に掲げる取引（オプションを付与する立場の当事者となるものに限る。）その他の政令で定める取引

売買目的外有価証券（ばいばいもくてきがいゆうかしょうけん）

Securities other than securities for buying and selling (売買目的有価証券), as Article 61-3, paragraph (1), item (ii) defines them.

第六十一条の三第一項第二号（売買目的有価証券の評価益又は評価損の益金又は損金算入等）に規定する売買目的外有価証券

必要経費不算入対価等（ひつようけいひふさんにゅうたいかとう）

Consideration or salary paid to a person with a special relationship (特別関係者) with the individual that a Cabinet Order (政令) sets as not counted as a necessary expense in calculating the individual's business income under Article 27, paragraph (2) of the Income Tax Act.

特別関係者に対して支払われた対価又は給与の金額であつて当該個人の所得税法第二十七条第二項に規定する事業所得の金額の計算上、必要経費に算入されないものとして政令で定めるもの

第一種少額電子募集取扱業務（だいいっしゅしょうがくでんしぼしゅうとりあつかいぎょうむ）

Handling, by electronic means, the public offering or private placement of share certificates or of rights under Article 2, paragraph (2), item (v) or (vi) that are electronically recorded transferable rights (電子記録移転権利) — not listed on a financial instruments exchange and not of a kind a Cabinet Order (政令) excludes — where the total issue value and the amount each acquirer pays are small enough to meet the requirements a Cabinet Order specifies, or receiving deposits of money from customers in connection with that business.

電子募集取扱業務（次に掲げる有価証券（金融商品取引所に上場されていないものに限り、政令で定めるものを除く。以下この項において同じ。）の募集の取扱い又は私募の取扱いであつて、当該有価証券の…

要配慮個人情報（ようはいりょこじんじょうほう）

Personal information that includes the identifiable person's race, creed, social status, medical history or criminal record, the fact that the person has been harmed by a crime, or other descriptions that a Cabinet Order (政令) names as needing special care in handling so that the person does not suffer unfair discrimination, prejudice or other disadvantage.

…の他本人に対する不当な差別、偏見その他の不利益が生じないようにその取扱いに特に配慮を要するものとして政令で定める記述等が含まれる個人情報

売買目的有価証券（ばいばいもくてきゆうかしょうけん）

Securities a Cabinet Order (政令) specifies as acquired to make a profit from short-term price movements; at the end of each business year they are valued at market value (時価法).

短期的な価格の変動を利用して利益を得る目的で取得した有価証券として政令で定めるもの

耐震基準不適合既存住宅（たいしんきじゅんふてきごうきぞんじゅうたく）

An existing house (既存住宅) that is not an existing house meeting the earthquake resistance standards (耐震基準適合既存住宅).

既存住宅のうち耐震基準適合既存住宅以外のもの

対象租税（たいしょうそぜい）

In Part II, Chapter II (the international and domestic minimum taxes), corporation tax on the income of a constituent entity (構成会社等) or joint venture (共同支配会社等) and other taxes a Cabinet Order (政令) specifies.

構成会社等又は共同支配会社等の所得に対する法人税その他の政令で定める税

特別関係者（とくべつかんけいしゃ）

A person in a relationship with a person making a purchase, etc. of share certificates, etc. (株券等) through share ownership or another special relationship a Cabinet Order (政令) specifies, or a person who has agreed with it to acquire or transfer those share certificates, etc. jointly, to exercise shareholders' voting or other rights in their issuer jointly, or to transfer them to or from each other after the purchase.

次に掲げる者

完全支配関係（かんぜんしはいかんけい）

A relationship, of a kind a Cabinet Order (政令) specifies, in which one person holds directly or indirectly all the issued shares or capital contributions of a corporation (not counting those it holds itself), or the relationship between corporations each in such a relationship with the same person, as Article 2, item 12-7-6 of the Corporation Tax Act defines it.

法人税法第二条第十二号の七の六に規定する完全支配関係

設立事業年度（せつりつじぎょうねんど）

The business year that includes the day a corporation was established — for a foreign corporation, the day it came to have a permanent establishment (恒久的施設); for a public interest corporation, etc. (公益法人等) or an association without legal personality, the day it began a profit-making business; and for a corporation that changed category, the day of the change — other than the business year of a surviving corporation that includes the day of a merger and others a Cabinet Order (政令) specifies.

設立の日（次に掲げる法人については、それぞれ次に定める日）を含む事業年度（合併法人の合併の日を含む事業年度その他の政令で定める事業年度を除く。）

負債の利子等（ふさいのりしとう）

In Article 66-5, interest on liabilities (including what a Cabinet Order (政令) treats as equivalent) and other expenses a Cabinet Order specifies, other than those included in the taxable income of the person who receives them and others a Cabinet Order specifies.

負債の利子（これに準ずるものとして政令で定めるものを含む。以下この号において同じ。）その他政令で定める費用（当該負債の利子その他政令で定める費用で、これらの支払を受ける者の課税対象所得に含まれるものその他政令で定めるものを除く。）

特定信託会社（とくていしんたくがいしゃ）

A trust company, etc. (信託会社等) other than a trust bank, etc. (信託銀行等) that issues specified trust beneficial interests (特定信託受益権) and that a Cabinet Order (政令) specifies.

特定信託受益権を発行する信託会社等（信託銀行等を除く。）のうち政令で定めるもの

特定投資家等（とくていとうしかとう）

A professional investor (特定投資家), or a non-resident (非居住者) as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act who is of a kind a Cabinet Order (政令) specifies.

特定投資家又は非居住者（外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第六号に規定する非居住者をいい、政令で定める者に限る。）

個人別管理資産額（こじんべつかんりしさんがく）

The amount of a person's individual assets (個人別管理資産), calculated as a Cabinet Order (政令) provides.

個人別管理資産の額として政令で定めるところにより計算した額

特許権譲渡等取引（とっきょけんじょうととうとりひき）

The transfer of a specified patent right, etc. (特定特許権等) to a resident or a domestic corporation other than a related party (関連者), or the lending of one to another person other than a related party, including granting rights over it or otherwise letting that person use it.

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。）若しくは内国法人（関連者であるものを除く。）に対する特定特許権等の譲渡又は他の者（関連者であるものを除く。以下この項において同じ。）に対する特定…

組織再編成発行手続（そしきさいへんせいはっこうてつづき）

In Chapter II, keeping available the documents or electronic records required by Article 782, paragraph (1) or Article 803, paragraph (1) of the Companies Act, or another act a Cabinet Order (政令) specifies, in a corporate reorganization (組織再編成) in which new securities are issued, or in a case a Cabinet Office Order (内閣府令) specifies as similar.

…又は同法第八百三条第一項の規定による書面若しくは電磁的記録の備置きをいう。次項において同じ。）その他政令で定める行為