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店頭デリバティブ取引（てんとうでりばてぃぶとりひき）

In Article 42, an over-the-counter derivatives transaction as defined in Article 2(22) of the Financial Instruments and Exchange Act (金融商品取引法), other than one relating to the assets listed in Article 2(24)(iii-2) of that Act (暗号等資産, cryptoassets and similar) or to the financial indicators under Article 29-2(1)(ix) of that Act.

金融商品取引法第二条第二十二項に規定する店頭デリバティブ取引（同条第二十四項第三号の二に掲げる暗号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。）

比較雇用者給与等支給額（ひかくこようしゃきゅうよとうしきゅうがく）

For an individual, the salaries, etc. (給与等) paid to domestic employees (国内雇用者) counted as necessary expenses in the previous year's business income, adjusted as a Cabinet Order (政令) sets where the months of business differ between the two years.

…営んでいた期間の月数と当該適用年において事業を営んでいた期間の月数とが異なる場合には、その月数に応じ政令で定めるところにより計算した金額）

特定無形資産国外関連取引（とくていむけいしさんこくがいかんれんとりひき）

Among a corporation's transactions with its foreign related persons (国外関連取引), the transfer or licensing of a specified intangible asset (特定無形資産), or a similar transaction.

国外関連取引のうち、特定無形資産（国外関連取引を行つた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…

居住用財産の譲渡損失の金額（きょじゅうようざいさんのじょうとそんしつのきんがく）

In Article 41-5, the part, worked out as a Cabinet Order (政令) sets, of the loss on a specified transfer, between 1 January 1998 and 31 December 2027, of a home in Japan or its land owned for more than five years (including a former home or the land of a home lost to a disaster, sold within the time set) that cannot be offset against that year's long-term and short-term capital gains, where the individual acquires a replacement home with a housing loan by the deadline and moves in, or expects to, by the end of the following year.

…一項に規定する譲渡所得の基因となる不動産等の貸付けを含むものとし、当該個人の配偶者その他の当該個人と政令で定める特別の関係がある者に対してするものその他政令で定めるものを除く。以下この号及び次項において「特定譲渡」という。）をした場合（当該個人がその年の前…

短期所有に係る土地の譲渡等（たんきしょゆうにかかるとちのじょうととう）

Among the transfers, etc. of land (土地の譲渡等) under Article 62-3, paragraph (2), item (i), a transfer of land, etc. that the corporation acquired from another person and has held since, for five years or less as of 1 January of the year of the transfer (including land acquired in that year), or another act a Cabinet Order (政令) sets as similar.

…当該土地等の譲渡をした日の属する年において取得をしたものを含む。）の譲渡その他これに準ずるものとして政令で定める行為

履行保証金保全契約（りこうほしょうきんほぜんけいやく）

In Chapter III, a contract under which a person qualified as a performance guarantor (履行保証人適格者) — a bank or other deposit-taking institution (銀行等) meeting requirements a Cabinet Order (政令) sets, or another person that Order specifies — undertakes to deposit security for providing funds transfer services (履行保証金) on a funds transfer service provider's behalf when the Prime Minister orders it.

政令で定める要件を満たす銀行等その他政令で定める者（以下この章において「履行保証人適格者」という。）が資金移動業者のために内閣総理大臣の命令に応じて履行保証金を供託する旨の契約

贈与者（ぞうよしゃ）

In Article 70-2-7, the donor as defined in Article 70-6-8(1) who made the gift of the special donated business assets (特例受贈事業用資産).

その贈与をした第七十条の六の八第一項に規定する贈与者

訪問介護（ほうもんかいご）

Care with bathing, toileting, meals and other daily needs, of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, given at home by a certified care worker (介護福祉士) or another person a Cabinet Order (政令) specifies to a person requiring long-term care who is cared for at home (居宅要介護者), home including a room in a low-cost home for the elderly (軽費老人ホーム), a fee-based home for the elderly (有料老人ホーム) or another facility that Order specifies; it does not include care that is regular-visit and on-call home-visit care and nursing (定期巡回・随時対応型訪問介護看護) of the kind in Article 8, paragraph (15), item (ii), or night-time home-visit care (夜間対応型訪問介護).

…おいて介護を受けるもの（以下「居宅要介護者」という。）について、その者の居宅において介護福祉士その他政令で定める者により行われる入浴、排せつ、食事等の介護その他の日常生活上の世話であって、厚生労働省令で定…

事業場等（じぎょうじょうとう）

In Articles 68-2 and 68-3, a place of business of a nonresident, or something similar of a kind a Cabinet Order (政令) specifies, other than the nonresident's permanent establishment (恒久的施設), as Article 161, paragraph (1), item (i) of the Income Tax Act defines it.

法第百六十一条第一項第一号（国内源泉所得）に規定する事業場等

受取顧客（うけとりこきゃく）

In Article 10-3 and Article 22, paragraph (2), item (ii), the person who receives a transfer of electronic payment instruments (電子決済手段) and who, as a customer, has entrusted the management of their electronic payment instruments to another electronic payment instruments service provider, or to a foreign one not located in a country or region a Cabinet Order (政令) excludes (他の電子決済手段等取引業者等).

…子決済手段等取引業者（資金決済に関する法律第二条第十三項に規定する外国電子決済手段等取引業者をいい、政令で定める国又は地域に所在するものを除く。）（以下この条において「他の電子決済手段等取引業者等」という…

特定資産（とくていしさん）

A specified asset as defined in Article 2, paragraph (1) of the Act on Investment Trusts and Investment Corporations, acquired under the terms of an investment trust.

投資法人法第二条第一項に規定する特定資産

自然災害（しぜんさいがい）

A natural disaster set by Cabinet Order (政令) under Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims.

被災者生活再建支援法第二条第二号に規定する政令で定める自然災害

準法定事務（じゅんほうていじむ）

Work similar to the work listed in the Appended Tables of this Act (別表事務), other than work under a specific Act, limited to work for which the Individual Number (個人番号) may be used under Article 9, paragraph (1) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and which meets the criteria Cabinet Order (政令) sets, such as being of the same nature as that listed work.

…定により個人番号を利用することができる事務であつて当該事務の性質が当該別表事務と同一であることその他政令で定める基準に適合するものに限る。）

非製品ガス（ひせいひんがす）

Gas of subheading 2711.29 of the Appended Table of the Customs Tariff Act ('other' gaseous products) made as a by-product of producing petroleum and bituminous oils and their preparations (subheadings 2710.12, 2710.19 and 2710.20), propane, butane and other products a Cabinet Order (政令) sets, that is not supplied for sale or other transfer; the petroleum and coal tax (石油石炭税) paid on the raw materials it was made from is refunded to the petroleum refiner (石油精製業者).

…にこれらの調製品、同表第二七一一・一二号に掲げるプロパン、同表第二七一一・一三号に掲げるブタンその他政令で定めるものの製造に伴い副次的に製造される同表第二七一一・二九号に掲げるその他のものであつて、販売（…

金融機関等（きんゆうきかんとう）

Banks and other deposit-taking institutions (銀行等), and the other persons a Cabinet Order (政令) specifies.

銀行等その他の政令で定める者

共同保有者（きょうどうほゆうしゃ）

Another holder of share certificates, etc. (株券等) of the same issuer with whom a holder has agreed to acquire or transfer them jointly, or to exercise voting or other shareholder rights jointly, unless all the conditions in Article 27-23, paragraph (5) are met: both are financial instruments business operators, banks or others a Cabinet Office Order (内閣府令) specifies; the agreement is not aimed at jointly making material proposals, etc. (重要提案行為等); and it is an agreement on the exercise of an individual right of a kind a Cabinet Order (政令) specifies.

株券等の保有者が、当該株券等の発行者が発行する株券等の他の保有者と共同して当該株券等を取得し、若しくは譲渡し、又は当該発行者の株主としての議決権その他の権利を行使することを合意している場合（次に掲げる…

上場会社等（じょうじょうがいしゃとう）

In Article 175, paragraph (9) and Article 175-2, paragraph (13), a listed company, etc. as defined in Article 163, paragraph (1), together with its parent company, subsidiary companies, asset management company (資産運用会社) and specified affiliated corporation (特定関係法人) as Article 166, paragraph (1), item (i) provides.

第百六十三条第一項に規定する上場会社等をいい、第百六十六条第一項第一号に規定する親会社、子会社、資産運用会社及び特定関係法人を含む

社債的受益権（しゃさいてきじゅえきけん）

A class of beneficial interest in a specified-purpose trust (特定目的信託) whose holders receive distributions of a predetermined amount during the trust period, as described in Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets.

資産の流動化に関する法律第二百三十条第一項第二号（特定目的信託契約）に規定する社債的受益権

国外事業所等（こくがいじぎょうしょとう）

In Articles 42-2 and 42-3, a resident's foreign office or similar establishment as Article 95, paragraph (4), item (i) of the Income Tax Act defines it: something abroad corresponding to a permanent establishment (恒久的施設), or something else of a kind a Cabinet Order (政令) specifies.

同条第四項第一号に規定する国外事業所等

中小企業者等（ちゅうしょうきぎょうしゃとう）

A small and medium sized enterprise under Article 42-4, paragraph 19, item 7 (other than an excluded business operator) or an agricultural cooperative or similar body (農業協同組合等) under item 9, filing a blue return (青色申告書), that a Cabinet Order (政令) designates as one whose administrative burden calls for consideration, other than a group tax sharing corporation (通算法人) and a specified business operator, etc. whose approved plan under Article 42-12-4, paragraph 1 lists depreciable assets of item 2 of that paragraph, as used in Article 67-5 on depreciable assets costing less than 400,000 yen.

…項第九号に規定する農業協同組合等で、青色申告書を提出するもの（事務負担に配慮する必要があるものとして政令で定めるものに限るものとし、通算法人及び第四十二条の十二の四第一項に規定する特定認定を受けた同項に規…