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特定役務の提供（とくていえきむのていきょう）

A transfer, etc. of assets (資産の譲渡等) that is a performance or other service a Cabinet Order (政令) specifies provided by a foreign business operator (国外事業者), other than a provision of telecommunications services (電気通信利用役務の提供).

資産の譲渡等のうち、国外事業者が行う演劇その他の政令で定める役務の提供（電気通信利用役務の提供に該当するものを除く。）

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 8, a nonresident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act — a natural person or corporation other than a resident — 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 (外交), Official (公用) or Temporary Visitor (短期滞在), or another person a Cabinet Order (政令) sets.

…十八号）第六条第一項第六号（定義）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（上陸の許可）に規定する上陸の許可を受けて在留する者、同法別表…

免税対象飼育牛（めんぜいたいしょうしいくぎゅう）

Beef cattle (肉用牛) registered as a Cabinet Order (政令) sets under registration rules approved by the Minister of Agriculture, Forestry and Fisheries under Article 32-9, paragraph (1) of the Act on Improvement and Increased Production of Livestock, or sold for less than 1 million yen — less than 800,000 yen for crossbred cattle and 500,000 yen for dairy cattle of the kinds a Ministry of Finance Order (財務省令) sets.

…第二百九号）第三十二条の九第一項の規定による農林水産大臣の承認を受けた同項に規定する登録規程に基づく政令で定める登録がされている肉用牛又はその売却価額が百万円未満（その売却した肉用牛が、財務省令で定める交…

適格口座管理機関（てきかくこうざかんりきかん）

A specified account management institution (特定口座管理機関) or specified secondary account management institution (特定間接口座管理機関) that has the approval of the Commissioner of the National Tax Agency (国税庁長官), given as a Cabinet Order (政令) provides.

特定口座管理機関又は特定間接口座管理機関のうち、政令で定めるところにより国税庁長官の承認を受けたもの

外国金融子会社等（がいこくきんゆうこがいしゃとう）

A partially covered foreign affiliated company (部分対象外国関係会社) that carries on banking, financial instruments business of the same type as Type I Financial Instruments Business (第一種金融商品取引業), or insurance under the laws of the country of its head office, and whose officers or employees there do all the work normally needed to carry it on properly (a foreign financial institution (外国金融機関)), together with partially covered foreign affiliated companies a Cabinet Order (政令) specifies as comparable to one.

…てに従事しているもの（以下この号において「外国金融機関」という。）及び外国金融機関に準ずるものとして政令で定める部分対象外国関係会社

外国金融関係法人（がいこくきんゆうかんけいほうじん）

A partially covered affiliated foreign corporation (部分対象外国関係法人) that carries on banking, financial instruments business of the same type as Type I Financial Instruments Business (第一種金融商品取引業), or insurance under the laws of the country of its head office, and whose officers or employees there do all the work normally needed to carry it on properly, together with partially covered affiliated foreign corporations a Cabinet Order (政令) specifies as comparable to one.

…てに従事しているもの（以下この号において「外国金融機関」という。）及び外国金融機関に準ずるものとして政令で定める部分対象外国関係法人

特例施業対象山林（とくれいせぎょうたいしょうさんりん）

Forest the decedent owned just before the inheritance began that lies in an area covered by a specified forest management plan (特定森林経営計画) made before the inheritance (other than in a district for developing forest health facilities under the Act on Special Measures concerning Improvement of Public Health Function of Forests), that the decedent, or a person entrusted with managing all of the decedent's forest, managed properly and reliably under the plan until the inheritance, and whose part planned for a forestry road network meets the requirements a Cabinet Order (政令) sets for efficient operation by one person as a single unit.

被相続人が当該被相続人に係る相続の開始の直前に有していた山林のうち当該相続の開始の前に特定森林経営計画が定められている区域内に存するもの（森林の保健機能の増進に関する特別措置法第二条第二項第二号に規定…

電子計算機処理等（でんしけいさんきしょりとう）

Computer processing (電子計算機処理) — entering, storing, editing, processing, correcting, updating, searching, erasing or outputting information by computer, or similar processing — together with the related measures a Cabinet Order (政令) sets.

電子計算機処理（電子計算機を使用して行われる情報の入力、蓄積、編集、加工、修正、更新、検索、消去、出力又はこれらに類する処理をいう。）その他これに伴う政令で定める措置

第二種資金移動業（だいにしゅしきんいどうぎょう）

In Chapter III, funds transfer services (資金移動業) consisting only of funds transfer transactions (為替取引) for transfers of no more than an amount a Cabinet Order (政令) sets as small, other than type III funds transfer services (第三種資金移動業).

資金移動業のうち、少額として政令で定める額以下の資金の移動に係る為替取引のみを業として営むこと（第三種資金移動業を除く。）

特定受任行為の代理等（とくていじゅにんこういのだいりとう）

Acting as agent or proxy (代理又は代行) for a client in the buying or selling of building lots or buildings, in incorporating or merging a company and other acts or procedures on the organization, operation or management of a company that a Cabinet Order (政令) specifies (with comparable acts for other corporations, partnerships or trusts it specifies), or in managing or disposing of cash, deposits, securities or other property, other than acts a Cabinet Order excludes — as the appended table (別表) defines it for judicial scriveners (司法書士) and applies it to certified administrative procedures legal specialists, certified public accountants and certified public tax accountants.

別表第二条第二項第四十六号に掲げる者の項の中欄に規定する特定受任行為の代理等

納税猶予分の相続税額（のうぜいゆうよぶんのそうぞくぜいがく）

In Article 70-6-10, the inheritance tax of a successor of specified business assets (特例事業相続人等) worked out, as a Cabinet Order (政令) sets, under Articles 13 to 19 of the Inheritance Tax Act by treating the value of the specified business assets (特例事業用資産) as their taxable value.

…の特例事業相続人等に係る相続税の課税価格とみなして、相続税法第十三条から第十九条までの規定を適用して政令で定めるところにより計算した当該特例事業相続人等の相続税の額

特定金融商品取引業者等（とくていきんゆうしょうひんとりひきぎょうしゃとう）

Among financial instruments business operators, etc. (金融商品取引業者等), a financial instruments business operator that carries on securities-related business (有価証券関連業) and is registered under Article 29 for type-I financial instruments business (第一種金融商品取引業), and others a Cabinet Order (政令) specifies.

金融商品取引業者等のうち、有価証券関連業を行う金融商品取引業者（第一種金融商品取引業を行うことにつき第二十九条の登録を受けた者に限る。）その他の政令で定める者

エネルギー消費性能向上住宅（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, a low-carbon building or a specified energy-efficient house (特定エネルギー消費性能向上住宅) under items 1 to 3 of Article 41, paragraph 6, that a Cabinet Order (政令) designates as a dwelling that contributes to rational energy use; it is one of the kinds of house that qualify for the housing loan tax credit in Article 41.

前三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資する住宅の用に供する家屋として政令で定めるもの

継続雇用者比較給与等支給額（けいぞくこようしゃひかくきゅうよとうしきゅうがく）

In the tax credits and other rules on increased salary payments, the amount a Cabinet Order (政令) sets as the salary paid to continuing employees (継続雇用者) in the year before the year of the credit — for a corporation, in the previous business year — as Article 10-5-4, paragraph (4), item (v) (for individuals) and Article 42-12-5, paragraph (4), item (vi) (for corporations) define it.

前号の法人の継続雇用者に対する前事業年度の給与等の支給額として政令で定める金額

特定居住用財産の譲渡損失の金額（とくてい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）

The part of an individual's loss on selling, between 1 January 2004 and 31 December 2027, a home in Japan they live in or lived in recently, with its land, or the land of such a home lost in a disaster, owned for more than five years and still carrying a housing loan, that cannot be set off against the year's long-term and short-term capital gains, worked out as a Cabinet Order (政令) sets and capped at the loan balance less the sale price; sales to a spouse or other related persons, and years in which certain other reliefs were used, are excluded.

…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（当該個人が当該特定譲…

本店等（ほんてんとう）

In Article 69, a domestic corporation's head office, branches, factories and similar places a Cabinet Order (政令) specifies, other than the foreign office, etc. (国外事業所等) through which it carries on business outside Japan.

当該内国法人の本店、支店、工場その他これらに準ずるものとして政令で定めるものであつて当該国外事業所等以外のもの

有価証券（ゆうかしょうけん）

Securities as defined in Article 2, item (xxi) of the Corporation Tax Act — securities under the financial instruments and exchange law and similar items a Cabinet Order (政令) sets, other than a corporation's own shares and derivative-related ones — as counted when testing how much of a foreign affiliate's total assets they make up.

法人税法第二条第二十一号に規定する有価証券

事業所得（じぎょうしょとく）

Business income as defined in Article 27, paragraph 1 of the Income Tax Act, as used in Articles 70-6-8 and 70-6-10 on deferral of gift tax and inheritance tax on an individual's business assets.

所得税法第二十七条第一項に規定する事業所得

子銀行等（こぎんこうとう）

A bank, cooperative financial institution or other financial institution a Cabinet Order (政令) specifies that is a subsidiary corporation, etc. (子法人等) of a financial instruments business operator: a corporation or other organization meeting requirements a Cabinet Order sets as closely related to the operator, such as one in which the operator holds a majority of the voting rights of all shareholders, etc.

…決権の過半数を保有していることその他の当該金融商品取引業者と密接な関係を有する法人その他の団体として政令で定める要件に該当する者（第三十三条の三第二項第三号及び第四十四条の三において「子法人等」という。）…

主要株主（しゅようかぶぬし）

In Chapter 5, Section 2, Subsection 2, Division 3, a local government or other person a Cabinet Order (政令) specifies that has the Prime Minister's authorization under Article 106-3, paragraph (1) to acquire or hold, in an incorporated financial instruments exchange (株式会社金融商品取引所), subject voting rights (対象議決権) from the threshold holding ratio (保有基準割合) up to 50 percent of all shareholders' voting rights.

第百六条の三第一項の認可を受けた者