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贈与等時みなしデリバティブ取引利益額（ぞうよとうじみなしでりばてぃぶとりひきりえきがく）

The gain 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 gains 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利益の額に相当する金額

国外転出時みなしデリバティブ取引利益額（こくがいてんしゅつじみなしでりばてぃぶとりひきりえきがく）

The gain deemed to arise on an unsettled derivatives transaction (未決済デリバティブ取引) at the moment its holder left Japan (国外転出), in the amount Article 60-2, paragraph (3) sets for the case at hand, with which later gains 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三項各号に掲げる場合の区分に応じ当該各号に定める利益の額に相当する金額

一般国道等（いっぱんこくどうとう）

General national highways (一般国道), national expressways (高速自動車国道) and prefectural roads (都道府県道), other than those whose management costs the designated prefecture or designated city does not bear and others an Order of the Ministry of Internal Affairs and Communications (総務省令) excludes.

一般国道、高速自動車国道及び都道府県道（当該指定道府県又は指定市がその管理について経費を負担しないものその他総務省令で定めるものを除く。）

企業単独型技能実習生（きぎょうたんどくがたぎのうじっしゅうせい）

A foreign national (外国人) doing individual-enterprise-type technical intern training (企業単独型技能実習), at stage (i), (ii) or (iii).

次に掲げるもの

倒産（とうさん）

A filing for the commencement of bankruptcy, rehabilitation, reorganization or special liquidation proceedings, or another event a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, affecting the business of the employer a person has separated from.

破産手続開始、再生手続開始、更生手続開始又は特別清算開始の申立てその他厚生労働省令で定める事由に該当する事態

見込額（みこみがく）

In Article 152, paragraph (1), item (i), (a) and (b), the prospective total standard remuneration of secondary insured persons (第二号被保険者標準報酬総額) of an insurer of employee insurance, etc. (被用者保険等保険者), calculated as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides.

第二号被保険者標準報酬総額の見込額として厚生労働省令で定めるところにより算定される額

欠損額（けっそんがく）

A limited liability company's deficit, calculated by the method set by Ministry of Justice Order (法務省令); if one arises by the end of the business year in which it distributed profit, the members who handled the distribution are liable for it.

合同会社の欠損の額として法務省令で定める方法により算定される額

持分等（もちぶんとう）

An equity interest in a membership company, or anything Ministry of Justice Order (法務省令) treats as equivalent, which may be handed to shareholders of a company merged away or acquired by share exchange only if every shareholder consents.

持分会社の持分その他これに準ずるものとして法務省令で定めるもの

株式等（かぶしきとう）

In Article 74-13-4, the bonds, etc. (社債等) of the kinds a Ministry of Finance Order (財務省令) specifies, bonds, etc. being the corporate bonds, government bonds, shares, share options and other interests listed in Article 2, paragraph (1) of the Act on Book-Entry Transfer of Corporate Bonds and Shares.

社債等のうち財務省令で定めるもの

宅地等（たくちとう）

In Article 70-6-10, paragraph (2), item (i)(a), land or rights over land (土地の上に存する権利), limited to those a Cabinet Order (政令) specifies among land used as the site of a building or structure that a Ministry of Finance Order (財務省令) specifies.

土地又は土地の上に存する権利をいい、財務省令で定める建物又は構築物の敷地の用に供されているもののうち政令で定めるものに限る

輸出物品（ゆしゅつぶっぴん）

In Article 74-2, paragraph (1), the goods referred to in Article 8, paragraph (1) of the Consumption Tax Act: goods that a person eligible for tax-free purchase (免税購入対象者), such as a nonresident staying in Japan with temporary visitor (短期滞在) status, buys from a business running an export goods sales site (輸出物品販売場) for export, in a manner a Cabinet Order (政令) sets — other than goods a Ministry of Finance Order (財務省令) names as at high risk of being bought for improper consumption-tax purposes — and whose sale is exempt from consumption tax only where, among other conditions, the buyer obtains the confirmation of a Director-General of Customs (税関長) that the goods are being exported within 90 days of purchase.

同法第八条第一項（輸出物品販売場における輸出物品の譲渡に係る免税）に規定する物品

基準割合（きじゅんわりあい）

The rate by which the statutory interest rate (法定利率) is adjusted every three-year period: the Minister of Justice (法務大臣) publishes it, as a Ministry of Justice Order (法務省令) provides, as the total of the monthly average short-term lending rates — the average rate on loans of under one year that banks newly made in each month — from January six years before the year in which the period begins to December two years before that year, divided by 60, with any fraction below 0.1% dropped.

法務省令で定めるところにより、各期の初日の属する年の六年前の年の一月から前々年の十二月までの各月における短期…

投資資産（とうししさん）

In Article 142-3, the assets, as a Ministry of Finance Order (財務省令) specifies, in which a foreign insurance company (外国保険会社等) invests money received as premiums to meet its future obligations under insurance contracts; where those attributed to its permanent establishment in Japan fall short of the share a Cabinet Order (政令) sets, the income on the shortfall is counted as income of the permanent establishment.

保険料として収受した金銭その他の資産を保険契約に基づく将来の債務の履行に備えるために運用する場合のその運用資産として財務省令で定めるもの

日本船舶（にほんせんぱく）

A Japanese ship as defined in Article 37-2 of the Marine Transportation Act.

同法第三十七条の二に規定する日本船舶

電磁的記録（でんじてききろく）

In Article 93, paragraphs (4) and (5), a record made in electronic, magnetic or any other form people cannot perceive directly, of a kind an order of the competent ministry (主務省令) specifies as used in computer processing.

電子的方式、磁気的方式その他人の知覚によっては認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものとして主務省令で定めるもの

金銭の分配（きんせんのぶんぱい）

In Article 92, a distribution of money that an investment corporation (投資法人) makes to its investors (投資主) under Article 137 of the Act on investment trusts and investment corporations (投資信託及び投資法人に関する法律), as Article 24, paragraph (1) counts it in dividend income (配当所得): not one that a Ministry of Finance Order (財務省令) specifies as made on a reduction of total capital contributions.

同項に規定する金銭の分配

連鎖販売業（れんさはんばいぎょう）

A business of selling articles or providing services for payment (or arranging either) that draws people in to resell the goods, sell them on consignment or arrange their sale, or to provide or arrange the same kind of services, with the prospect of a specified profit (特定利益), and makes transactions with them that involve a specified burden (特定負担) — buying the goods, paying for the services or providing a transaction fee (取引料).

…する他の者又は同種役務の提供若しくはその役務の提供のあつせんをする他の者が提供する取引料その他の主務省令で定める要件に該当する利益の全部又は一部をいう。以下この章及び第五十八条の二十一第一項第四号において…

電磁的方法（でんじてきほうほう）

In Article 15, paragraph (1), items (i) and (ii), a method using an electronic data processing system (電子情報処理組織) or other information and communications technology, of a kind a Ministry of Internal Affairs and Communications Order (総務省令) sets.

電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であって総務省令で定めるもの

調査記録簿等（ちょうさきろくぼとう）

The investigation records, or their equivalents set by Ministry of Justice Order (法務省令), in which an investigation body must record its electronic public notice investigations and which it must preserve.

同項に規定する調査記録簿等

電子資格確認（でんししかくかくにん）

The way a person seeking treatment from a medical institution or pharmacy covered by health insurance (保険医療機関等), or designated home nursing (指定訪問看護) from a designated home-nursing provider (指定訪問看護事業者), is confirmed as an insured person: they ask the municipality (市町村) or National Health Insurance Society (組合) about their eligibility, and the information needed to claim the cost of benefits, by sending the electronic certificate for user verification (利用者証明用電子証明書) recorded on their Individual Number Card (個人番号カード) or by another method a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, receive the answer online, and pass it to the institution or provider, which then confirms that they are insured.

…百五十三号）第二十二条第一項に規定する利用者証明用電子証明書をいう。）を送信する方法その他の厚生労働省令で定める方法により、被保険者の資格に係る情報（保険給付に係る費用の請求に必要な情報を含む。）の照会を…