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組織再編成交付手続（そしきさいへんせいこうふてつづき）

In Chapter II, keeping documents available, or another act a Cabinet Order (政令) specifies, in a corporate reorganization (組織再編成) in which securities already issued are delivered, other than a case a Cabinet Office Order (内閣府令) treats as similar to one in which new securities are issued.

組織再編成により既に発行された有価証券が交付される場合（組織再編成発行手続に類似する場合に該当する場合を除く。）における当該組織再編成に係る書面等の備置きその他政令で定める行為

非上場有価証券特例仲介等業務（ひじょうじょうゆうかしょうけんとくれいちゅうかいとうぎょうむ）

In Article 29-4-4, the part of type-I financial instruments business (第一種金融商品取引業) that consists of carrying on as a business, for securities not listed on a financial instruments exchange (other than those a Cabinet Order (政令) excludes), intermediating their sale or handling their offering or distribution (Article 2, paragraph (8), item (ix)) other than with a general investor (一般投資家) as the counterparty or for one on soliciting that investor, or intermediating their purchase other than for a general investor or with one as the counterparty on soliciting that investor, together with accepting deposits of money from customers in connection with those acts where needed to settle the trades and for no longer than a period a Cabinet Order sets; a general investor is anyone other than professional investors, etc. (特定投資家等), the issuer and others a Cabinet Office Order (内閣府令) specifies.

第一種金融商品取引業のうち、次に掲げる行為のいずれかを業として行うこと

特定エネルギー消費性能向上住宅（とくていえねるぎーしょうひせいのうこうじょうじゅうたく）

A house, other than a certified long-life quality house or low-carbon building under items (i) and (ii), that a Cabinet Order (政令) specifies as a house for living in that contributes markedly to more rational energy use.

前二号に掲げる家屋以外の家屋で、エネルギーの使用の合理化に著しく資する住宅の用に供する家屋として政令で定めるもの

消防用車両（しょうぼうようしゃりょう）

In Article 41-2 and Article 75-22, paragraph (2), a vehicle used for firefighting, other than a fire engine (消防用自動車), while it is being driven on firefighting duties as a Cabinet Order (政令) provides.

消防用自動車以外の消防の用に供する車両で、消防用務のため、政令で定めるところにより、運転中のもの

国際最低課税残余額（こくさいさいていかぜいざんよがく）

In Part II, Chapter II, Section 3, the share of a specified multinational enterprise group's (特定多国籍企業グループ等) domestic group international minimum tax residual amount (国内グループ国際最低課税残余額) for a covered fiscal year that falls to a domestic corporation that is a constituent entity (構成会社等) of the group: that amount multiplied by half the corporation's share of the employees, etc. (従業員等) of the group's constituent entities located in Japan plus half its share of their tangible assets, each share calculated as a Cabinet Order (政令) sets.

…人（その所在地国が我が国であるものに限る。以下この項において同じ。）の従業員等の数の占める割合として政令で定めるところにより計算した割合に百分の五十を乗じて計算した割合と当該構成会社等の有形資産の額の合計…

地域（ちいき）

A region specified in Article 1 of the Immigration Control and Refugee Recognition Act Enforcement Order — Taiwan, and the West Bank of the Jordan River and the Gaza Strip — which this Ministerial Order names beside foreign governments as issuers of passports.

出入国管理及び難民認定法施行令（平成十年政令第百七十八号）第一条に定める地域

国籍等（こくせきとう）

The country of a foreign resident's nationality, or the region set by Cabinet Order (政令) under Article 2, item (v)(b) of the Immigration Control and Refugee Recognition Act, whose authorities issue documents equivalent to passports.

国籍の属する国又は出入国管理及び難民認定法（昭和二十六年政令第三百十九号。以下この章において「入管法」という。）第二条第五号ロに規定する地域

過積載（かせきさい）

Loading a vehicle with cargo heavier than the limit under Article 57, paragraph (1), or than the weight allowed by a permit under paragraph (3) of that Article.

車両に積載をする積載物の重量が第五十七条第一項の制限に係る重量（同条第三項の規定による許可に係る積載物については、当該許可に係る重量）を超える場合における当該積載

税額控除額（ぜいがくこうじょがく）

For a business year of a group tax sharing corporation (通算法人) to which Article 53, paragraph 39 applies, the amount to be deducted under paragraph 38 of that Article — the credit for foreign corporation taxes, etc. (外国の法人税等) against the corporate levy (法人税割) of the prefectural inhabitant tax (道府県民税); where it differs from the amount originally reported, the originally reported amount is treated as the tax credit amount.

当該適用事業年度における前項の規定による控除をされるべき金額

外国子会社（がいこくこがいしゃ）

In Article 23-2, a foreign corporation in which a domestic corporation holds 25 percent or more of the issued shares or capital contributions (not counting the foreign corporation's own), or that meets the other requirements a Cabinet Order (政令) sets; dividends from it are largely excluded from the domestic corporation's gross profit.

…の株式又は出資を除く。）の総数又は総額の百分の二十五以上に相当する数又は金額となつていることその他の政令で定める要件を備えている外国法人

特定関係法人（とくていかんけいほうじん）

A corporation whose business management is in substance controlled by the trader concerned — depending on the provision, a seller or service provider, an orchestrator (統括者), solicitor (勧誘者) or general multilevel marketing distributor (一般連鎖販売業者), a person engaged in business opportunity sales (業務提供誘引販売業), or a buyer (購入業者) — or by its officers or employees (使用人), counting anyone who was an officer or employee within one year before the order suspending the trader's business, or another corporation of a kind a Cabinet Order (政令) specifies.

販売業者若しくは役務提供事業者又はその役員若しくはその営業所の業務を統括する者その他の政令で定める使用人（以下単に「使用人」という。）（当該命令の日前一年以内において役員又は使用人であつた者…

土地収用法等（とちしゅうようほうとう）

The Expropriation of Land Act, the River Act, the City Planning Act and the other Acts listed in Article 33, paragraph (1), item (i), together with other laws and regulations a Cabinet Order (政令) specifies, under which property can be expropriated in return for compensation.

第三十三条第一項第一号に規定する土地収用法等

最終親会社等（さいしゅうおやがいしゃとう）

In Article 66-4-4, the constituent company, etc. (構成会社等) of a corporate group (企業グループ) that a Cabinet Order (政令) sets as controlling the body — a shareholders' meeting or similar — that decides the financial, operating or business policies of the group's other constituent companies, and that has no such parent itself.

…び営業又は事業の方針を決定する機関（株主総会その他これに準ずる機関をいう。）を支配しているものとして政令で定めるもの（以下この号において「親会社等」という。）であつて、その親会社等がないもの

信用の供与等（しんようのきょうよとう）

In Article 13, the granting of credit or making of a financial contribution (出資), including anything equivalent to either, that a Cabinet Order (政令) specifies; Article 13 limits how much of it a bank may extend to any one person.

信用の供与又は出資（信用の供与又は出資に相当するものを含む。）として政令で定めるもの

国外支配株主等（こくがいしはいかぶぬしとう）

A nonresident (非居住者) or foreign corporation that has a special relationship with a domestic corporation of a kind a Cabinet Order (政令) specifies, such as holding directly or indirectly 50% or more of its issued shares or capital contributions (not counting those the corporation holds itself).

…除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係のあるもの

匿名組合契約等（とくめいくみあいけいやくとう）

A silent partnership contract (匿名組合契約), including a contract like one that a Cabinet Order (政令) sets, and a similar contract under foreign law.

匿名組合契約（これに準ずる契約として政令で定めるものを含む。）及び外国におけるこれに類する契約

免税購入対象者（めんぜいこうにゅうたいしょうしゃ）

In Article 87-6, a nonresident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act who is staying in Japan with landing permission under Articles 14 to 18 of the Immigration Control and Refugee Recognition Act, or with the status of residence (在留資格) of Diplomat, Official or Temporary Visitor, or another person a Cabinet Order (政令) sets.

…替及び外国貿易法第六条第一項第六号に規定する非居住者であつて、出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第十四条から第十八条までに規定する上陸の許可を受けて在留する者、同法別表第一の一の表の…

特殊関係内国法人（とくしゅかんけいないこくほうじん）

A specified domestic corporation (特定内国法人), or a domestic corporation a Cabinet Order (政令) sets as having received most of a specified domestic corporation's assets and liabilities.

特定内国法人又は特定内国法人からその資産及び負債の大部分の移転を受けたものとして政令で定める内国法人

個別計算所得等の金額（こべつけいさんしょとくとうのきんがく）

In Part II, Chapter II (corporation tax on the international minimum tax amount (国際最低課税額)), the income used as the base for working out the effective tax rate in a country or region: worked out, as a Cabinet Order (政令) sets, from a constituent entity's (構成会社等) or jointly controlled entity's, etc. (共同支配会社等) net profit or loss for the target accounting year (当期純損益金額) — the figure underlying the consolidated financial statements of its ultimate parent company, etc. (最終親会社等) or, for a jointly controlled entity, of the jointly controlled entity described in Article 82, item (xv)(a) that it is tied to — and other factors.

…いう。）の作成の基礎となる当該構成会社等又は当該共同支配会社等の当期純利益又は当期純損失の金額として政令で定める金額をいう。第三十号において同じ。）その他の事情を勘案して政令で定めるところにより計算した金額

特定無形資産内部取引（とくていむけいしさんないぶとりひき）

Among the internal dealings (内部取引) between a nonresident's office and its permanent establishment in Japan, those that amount to transferring or licensing a specified intangible asset (特定無形資産), or something similar.

内部取引のうち、特定無形資産（内部取引の時において評価することが困難な無形資産として政令で定めるものをいう。以下この項において同じ。）の譲渡若しくは貸付け（特定無形資産に係る権利の設定その…