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間接地方税（かんせつちほうぜい）

In the section on the investigation and disposition of tax offence cases (犯則事件), the light oil delivery tax (軽油引取税) and the other local taxes a Cabinet Order (政令) sets.

軽油引取税その他の政令で定める地方税

上場株券等（じょうじょうかぶけんとう）

Share certificates listed on a financial instruments exchange (金融商品取引所), share certificates a Cabinet Order (政令) treats as comparable in how they circulate, and other securities a Cabinet Order specifies, as Article 24-6, paragraph (1) defines them.

第二十四条の六第一項に規定する上場株券等

高額特定資産（こうがくとくていしさん）

Inventory assets (棚卸資産) and adjustment-target fixed assets (調整対象固定資産) whose value is high, as a Cabinet Order (政令) sets.

棚卸資産及び調整対象固定資産のうち、その価額が高額なものとして政令で定めるもの

平均売上金額（へいきんうりあげきんがく）

For a corporation, the average of the sales — revenue from selling inventory and other amounts a Cabinet Order (政令) sets — of the business year for which the credit is claimed and each business year beginning in the three years before it (for a group tax sharing corporation under Article 42-4(8)(iii), counted from its parent's business year), worked out as the Order sets.

…用年度開始の日の前日までの期間内に開始した各事業年度の売上金額（棚卸資産の販売による収益の額その他の政令で定める金額をいう。）の平均額として政令で定めるところにより計算した金額

特別関係会社（とくべつかんけいがいしゃ）

A company that has a special relationship a Cabinet Order (政令) specifies with the company in question (特定会社).

当該特定会社と政令で定める特別の関係がある会社

被災純損失金額（ひさいじゅんそんしつきんがく）

The part of a year's net loss that relates, as a Cabinet Order (政令) specifies, to the losses a specified extraordinary disaster (特定非常災害) caused to inventory, business fixed assets and timber, other than losses already covered by Article 70, paragraph (2), item (i).

…定災害損失額の合計額で、前条第二項第一号に掲げる損失の金額に該当しないものをいう。）に係るものとして政令で定めるもの

一般社団法人等（いっぱんしゃだんほうじんとう）

In Article 66-2, a general incorporated association or general incorporated foundation, other than one that, when the decedent's inheritance begins, is a public interest incorporated association or public interest incorporated foundation, a non-profit corporation (非営利型法人) as defined in Article 2, item (ix)-2 of the Corporation Tax Act, or another kind a Cabinet Order (政令) specifies.

…において公益社団法人又は公益財団法人、法人税法第二条第九号の二（定義）に規定する非営利型法人その他の政令で定める一般社団法人又は一般財団法人に該当するものを除く。）

ウェブサイト等（うぇぶさいととう）

In Article 119, paragraph (2), items (iv) and (v), a website, etc. as defined in Article 113, paragraph (4): a collection of webpages (ウェブページ) that share the part of their transmitter identification code (送信元識別符号) identifying an individual computer on the internet, including several webpages within such a collection that meet the requirements a Cabinet Order (政令) sets for being presented to the public as one.

第百十三条第四項に規定するウェブサイト等

株券等保有割合（かぶけんとうほゆうわりあい）

In Chapter II-3, the ratio of the share certificates, etc. (株券等) a holder holds — less those it must deliver after selling them through margin transactions or similar transactions, and with those of its joint holders (共同保有者) added — to the issuer's total issued shares plus the share certificates, etc. other than shares that the holder and its joint holders hold, each counted as Cabinet Office Orders (内閣府令) set.

…発行者が発行する株券等に係る共同保有者の保有株券等の数（保有者及び共同保有者の間で引渡請求権その他の政令で定める権利が存在する株券等の数を除く。）を加算した数（第二十七条の二十五第一項において「保有株券等…

特定純損失の金額（とくていじゅんそんしつのきんがく）

The part of an individual's net loss (純損失の金額) for a year that comes from a loss on a specified transfer (特定譲渡) of a transfer asset (譲渡資産) — a home, or its land or land rights, held for more than five years — made within the application period, calculated as a Cabinet Order (政令) sets.

適用期間内に行つた譲渡資産の特定譲渡による譲渡所得の金額の計算上生じた損失の金額に係る純損失の金額として政令で定めるところにより計算した金額

小規模居住用家屋（しょうきぼきょじゅうようかおく）

A house used as a home that a Cabinet Order (政令) sets as small, as Article 41(16) defines it.

第四十一条第十六項に規定する小規模居住用家屋

特定事業用宅地等（とくていじぎょうようたくちとう）

Land or land rights (宅地等) that the deceased or their family used for a business (other than property rental and other businesses a Cabinet Order (政令) excludes), acquired by inheritance or bequest by a relative who takes over the business, or who shared the deceased's living expenses and uses the land for their own business, and keeps it until the inheritance tax return is due — excluding land first put to business use within three years before the death, with exceptions, and limited to the part a Cabinet Order sets.

被相続人等の事業（不動産貸付業その他政令で定めるものを除く。以下この号及び第三号において同じ。）の用に供されていた宅地等で、次に掲げる要件の…

特別試験研究費の額（とくべつしけんけんきゅうひのがく）

The part of experimental research expenses (試験研究費) that a Cabinet Order (政令) specifies as relating to experimental research it specifies, such as research done jointly with, or commissioned to, national research institutions, universities or others, research done under a licence of intellectual property rights from a small or medium-sized enterprise, research on medicines for which few patients exist, and research paying personnel costs to people with advanced expertise.

…知識、技術又は経験であつて高度のものをいう。）を有する者に対して人件費を支出して行う試験研究その他の政令で定める試験研究に係る試験研究費の額として政令で定めるもの

特定株式控除未済額（とくていかぶしきこうじょみさいがく）

In Article 37-13, where the year's income from transfers of shares, etc. before the deduction falls short of the total deductible cost of specified shares (特定株式) acquired, the part of the shortfall attributable to specified shares under items (i) and (ii) of Article 37-13(1), worked out as a Cabinet Order (政令) sets.

…場合におけるその満たない部分の金額のうち、同項第一号又は第二号に定める特定株式に係る部分の金額として政令で定めるところにより計算した金額

特定債券現先取引等（とくていさいけんげんさきとりひきとう）

Bond transactions with a repurchase or resale agreement (債券現先取引, as Article 42-2(1) defines them) and bond lending or borrowing against cash collateral, of the kinds a Cabinet Order (政令) specifies.

債券現先取引（第四十二条の二第一項に規定する債券現先取引をいう。）及び現金担保付債券貸借取引（現金を担保として債券の借入れ又は貸付けを行う取引をいう。）で、政令で定めるもの

店頭デリバティブ取引（てんとうでりばてぃぶとりひき）

An over-the-counter derivatives transaction as defined in Article 2, paragraph (22) of the Financial Instruments and Exchange 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

特定軽課税外国法人等（とくていけいかぜいがいこくほうじんとう）

A specified foreign corporation with less tax burden (特定軽課税外国法人) — one whose tax on income where its head office is located is markedly lower than corporate tax in Japan, as a Cabinet Order (政令) sets — together with any other foreign corporation that, just before a merger, company split or share exchange, directly or indirectly holds all the issued shares of such a corporation which itself directly or indirectly holds all the issued shares of the merging corporation, successor corporation or wholly owning parent company.

第六十八条の二の二第五項第一号に規定する特定軽課税外国法人等

被災事業用資産の損失の金額（ひさいじぎょうようしさんのそんしつのきんがく）

The amount of loss that a disaster (災害) — an earthquake, storm or flood, fire or other disaster a Cabinet Order (政令) specifies — caused to inventory (たな卸資産), to fixed assets and similar assets used in a business producing real estate, business or timber income, or to timber, including unavoidable disaster-related spending a Cabinet Order specifies and leaving out any part made good by insurance, damages and the like, that is not a loss arising in computing fluctuating income (変動所得).

…商品、製品、半製品、仕掛品、原材料その他の資産（有価証券及び山林を除く。）でたな卸をすべきものとして政令で定めるものをいう。）、不動産所得、事業所得若しくは山林所得を生ずべき事業の用に供される固定資産その…

特例対象一般断熱改修工事等（とくれいたいしょういっぱんだんねつかいしゅうこうじとう）

General insulation renovation work, etc. (一般断熱改修工事等) that meets the requirements a Cabinet Order (政令) sets, including that its standard cost (断熱改修標準的費用額) exceeds 500,000 yen and that the renovated house is a small residential house (小規模居住用家屋).

一般断熱改修工事等のうち、断熱改修標準的費用額が五十万円を超えるものであること、一般断熱改修工事等をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすもの

情報成果物（じょうほうせいかぶつ）

Any of the things Article 2, paragraph (7) lists: a computer program (instructions to a computer combined so as to produce a result); a film, broadcast program or other work made up of images or sound; a work made up of letters, figures or symbols, alone, combined or with colours; or a similar thing a Cabinet Order (政令) specifies — what an information-based product creation consignment (情報成果物作成委託) asks another business to create.

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