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土地の譲渡等（とちのじょうととう）

For a corporation, a transfer of land in Japan or rights over such land (土地等) — including a transfer by a non-qualified merger or company split, letting land for a long period by setting up a superficies right (地上権) or right of lease (賃借権), and earning a fee as agent or intermediary in a sale or exchange of land, as a Cabinet Order (政令) specifies, but not a transfer by qualified capital contribution in kind or qualified in-kind distribution — and a transfer of shares or capital contributions in a corporation whose assets are mainly land, comparable to a land transfer as a Cabinet Order specifies, other than certain interests in specified purpose companies, investment corporations and trusts.

次に掲げる行為

貸付事業等権利（かしつけじぎょうとうけんり）

In Chapter III, rights listed in Article 2, paragraph (2), items (iii) to (vi) whose investment business (出資対象事業) — the business run with the money or other property the holders contributed — mainly lends money, and other such rights a Cabinet Order (政令) specifies.

…て行う事業をいう。第四十条の三の三において同じ。）が主として金銭の貸付けを行う事業であるものその他の政令で定めるもの

特定身体障害者（とくていしんたいしょうがいしゃ）

In Article 48, a person with a physical disability who falls within the persons a Cabinet Order (政令) sets for each specified occupation (特定職種).

身体障害者のうち特定職種ごとに政令で定める者に該当する者

特定有価証券等の買付け等（とくていゆうかしょうけんとうのかいつけとう）

In Article 175-2, paragraph (3), item (ii), a purchase of regulated securities, etc. (特定有価証券等), a transaction set out in Article 2, paragraph (21), item (ii) in which the party is the one who receives money if the actual figure exceeds the agreed figure, a transaction set out in item (iii) of that paragraph in which the party acquires the option, and other transactions a Cabinet Order (政令) specifies.

…ものに限る。）、同項第三号に掲げる取引（オプションを取得する立場の当事者となるものに限る。）その他の政令で定める取引

災害（さいがい）

An earthquake disaster (震災), storm or flood (風水害), fire, or another disaster a Cabinet Order (政令) specifies.

震災、風水害、火災その他政令で定める災害

債権者（さいけんしゃ）

In Article 41-2-3, paragraphs (1) and (2), the creditor of an individual's housing loans, etc. (住宅借入金等) or another person a Cabinet Order (政令) sets, to whom the individual submits the application form (適用申請書) for the housing loan tax credit.

当該住宅借入金等に係る債権者その他の政令で定める者

信託業（しんたくぎょう）

Trust business as defined in Article 2, paragraph (1) of the Trust Business Act.

信託業法第二条第一項に規定する信託業

事業場等（じぎょうじょうとう）

A place of business of a resident (居住者), or something similar a Cabinet Order (政令) specifies, other than the resident's foreign office or similar establishment (国外事業所等).

当該居住者の事業に係る事業場その他これ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

収益事業（しゅうえきじぎょう）

A profit-making business as defined in Article 2, item (xiii) of the Corporation Tax Act: a sales, manufacturing or other business set by Cabinet Order (政令) that is carried on continuously from a place of business.

法人税法第二条第十三号に規定する収益事業

在留資格（ざいりゅうしかく）

In Article 1-3, paragraph (3), items (i) and (ii) and Article 1-4, paragraph (3), a status of residence listed in Appended Table 1 (別表第一) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951) — the statuses defined by the activities the holder may carry on in Japan, such as study, work or a short stay — and not one of those in Appended Table 2 (別表第二), such as permanent resident, which rest on personal status or position.

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）別表第一（在留資格）の上欄の在留資格

投資信託（とうししんたく）

An investment trust (投資信託) as defined in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations — an investment trust managed on the settlor's instructions or one not so managed — here one a trust company, etc. (信託会社等) accepts, for the reduced registration and license tax on real estate of Article 83-2-2, paragraph (2).

投資法人法第二条第三項に規定する投資信託

最高速度（さいこうそくど）

In Article 2, paragraph (1), item (iv), the speed a vehicle must not exceed under Article 22, paragraph (1) of the Road Traffic Act — the maximum speed that road signs or road markings designate for the road, or on other roads the maximum speed a Cabinet Order (政令) sets; when the vehicle driven is a motorized bicycle (原動機付自転車), it is instead the maximum speed for an ordinary motorcycle (普通自動二輪車), one of the classes of motor vehicle in Article 3 of the Road Traffic Act.

道路交通法第二十二条第一項の規定によりこれを超える速度で進行してはならないこととされている最高速度（原動機付自転車を運転する場合にあっては、同法第三条に規定する普通自動二輪車の最高速度）

親銀行等（おやぎんこうとう）

In Article 31-4, paragraph (2), of the parent corporations, etc. (親法人等) of a financial instruments business operator (金融商品取引業者) — corporations or other organizations that hold a majority of the voting rights of all its shareholders, etc., or otherwise meet the requirements a Cabinet Order (政令) sets for being closely related to it — one that is a bank, a cooperative financial institution (協同組織金融機関) or another financial institution a Cabinet Order specifies.

…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「親法人等」という。）…

特別障害者（とくべつしょうがいしゃ）

A person with a disability whose mental or physical disability is severe, as a Cabinet Order (政令) specifies.

障害者のうち、精神又は身体に重度の障害がある者で政令で定めるもの

国内雇用者（こくないこようしゃ）

An employee of an individual who works at the individual's business office in Japan, of a kind a Cabinet Order (政令) specifies, other than a person with a special relationship to the individual that a Cabinet Order sets.

個人の使用人（当該個人と政令で定める特殊の関係のある者を除く。）のうち当該個人の有する国内の事業所に勤務する雇用者として政令で定めるものに該当するもの

間接配当等（かんせつはいとうとう）

For a domestic corporation receiving dividends of surplus, etc. (剰余金の配当等) from a foreign corporation, the part of the dividends of surplus, etc. that the foreign corporation received from another foreign corporation between the start of the oldest business year that began within two years before the dividend business year (配当事業年度) and the end of that dividend business year (other than certain dividends received before the other corporation's business year to which the controlled foreign company rules applied) that corresponds, as a Cabinet Order (政令) sets, to the shares the domestic corporation holds directly in the foreign corporation, less dividends from the foreign corporation in those earlier years already excluded under this rule, as Article 66-8, paragraph (10), item (i) defines it.

第十項第一号に規定する間接配当等

貨物自動車（かもつじどうしゃ）

In Section 3-4 of Chapter VI (the special provisions on motor vehicle tonnage tax), other than Article 90-12, a motor vehicle used to carry goods, of a kind a Cabinet Order (政令) specifies.

貨物の運送の用に供する自動車で、政令で定めるもの

一般投資家（いっぱんとうしか）

Anyone other than a professional investor, etc. (特定投資家等), the issuer of the securities concerned and others a Cabinet Office Order (内閣府令) specifies.

特定投資家等、当該有価証券の発行者その他内閣府令で定める者以外の者

特定関係者（とくていかんけいしゃ）

In Articles 13-2 and 13-3, a bank's subsidiary companies, its major shareholders (銀行主要株主), the bank holding company of which it is a subsidiary and that holding company's other subsidiaries, bank agents (銀行代理業者) acting for it, and other persons with a special relationship to it that a Cabinet Order (政令) specifies.

…当該銀行持株会社の子会社（当該銀行を除く。）、当該銀行を所属銀行とする銀行代理業者その他の当該銀行と政令で定める特殊の関係のある者

資産の譲渡等（しさんのじょうととう）

In Article 74-2, a transfer or lease of assets or a supply of services made as a business for payment, as defined in Article 2, paragraph (1), item (viii) of the Consumption Tax Act.

消費税法第二条第一項第八号に規定する資産の譲渡等