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非営利型法人（ひえいりがたほうじん）

A general incorporated association or general incorporated foundation (一般社団法人, 一般財団法人), other than a public interest one, that either does not aim to make profits from its business or distribute them, or runs a business for its members' common benefit funded by their membership fees, in either case with a properly run organisation as a Cabinet Order (政令) sets.

一般社団法人又は一般財団法人（公益社団法人又は公益財団法人を除く。）のうち、次に掲げるもの

資本金等の額（しほんきんとうのがく）

The amount a Cabinet Order (政令) sets as the capital contributions a corporation has received from its shareholders, etc. (株主等).

法人が株主等から出資を受けた金額として政令で定める金額

災害損失金額（さいがいそんしつきんがく）

Losses, of kinds a Cabinet Order (政令) specifies, that an earthquake, storm, flood, fire or other disaster a Cabinet Order specifies caused to inventory (棚卸資産), fixed assets (固定資産) or deferred assets (繰延資産) of kinds a Cabinet Order specifies.

当該災害により棚卸資産、固定資産又は政令で定める繰延資産について生じた損失の額で政令で定めるもの

租税負担割合（そぜいふたんわりあい）

The ratio, calculated as a Cabinet Order (政令) sets, of the taxes imposed on a foreign affiliated company's (外国関係会社) income for a business year to that income.

外国関係会社の各事業年度の所得に対して課される租税の額の当該所得の金額に対する割合として政令で定めるところにより計算した割合

譲渡利益金額（じょうとりえききんがく）

The proceeds of a transfer, etc. of land (土地の譲渡等), worked out as a Cabinet Order (政令) sets, less their cost and the expenses directly or indirectly incurred for the transfer, worked out likewise.

当該土地の譲渡等による収益の額として政令で定めるところにより計算した金額から当該収益に係る原価の額及び当該土地の譲渡等のために直接又は間接に…

企業グループ（きぎょうぐるーぷ）

In Article 66-4-4, a group of enterprises (企業集団) of the kind a Cabinet Order (政令) sets as one for which consolidated financial statements are prepared — statements that set out the group's assets and profit and loss together under generally accepted accounting standards.

…団の財産及び損益の状況を連結して記載した計算書類をいう。第四号において同じ。）が作成されるものとして政令で定めるもの

資金供与者等（しきんきょうよしゃとう）

In Article 66-5, a person who provides funds to a domestic corporation, and a person a Cabinet Order (政令) specifies as connected with that provision of funds.

内国法人に資金を供与する者及び当該資金の供与に関係のある者として政令で定める者

特定非常災害（とくていひじょうさいがい）

An extraordinary disaster designated as a specified extraordinary disaster under Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996).

特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害

免税対象車等（めんぜいたいしょうしゃとう）

In Article 90-11, Article 90-11-2, paragraph (1), Article 90-11-3, paragraph (1) and Article 90-12-2, paragraphs (1) and (2), the inspected vehicles (検査自動車) listed in the items of Article 90-12, paragraphs (1) to (4), and inspected vehicles a Cabinet Order (政令) sets as putting a comparable load on the environment through their energy use.

第九十条の十二第一項から第四項までの各号に掲げる検査自動車及びエネルギーの消費に係る環境への負荷の程度が当該検査自動車と同程度であるものとして政令で定める検査自動車

被災純損失金額（ひさいじゅんそんしつきんがく）

A net loss from disaster damage to business assets as defined in Article 70-2, paragraph 4, item 1 of the Income Tax Act — the part of a year's net loss that relates, as a Cabinet Order (政令) specifies, to the total of the losses a specified disaster caused to inventory (棚卸資産特定災害損失額), to fixed assets (固定資産特定災害損失額) and to timber (山林特定災害損失額) that are not losses under Article 70, paragraph 2, item 1 of that Act — leaving out any that arose in the year of the specified extraordinary disaster (特定非常災害発生年).

所得税法第七十条の二第四項第一号に規定する被災純損失金額をいい、当該特定非常災害発生年において生じたものを除く

企業グループ等（きぎょうぐるーぷとう）

In Part II, Chapter II (corporation tax on the international minimum tax amount (国際最低課税額)), either a group of enterprises (企業集団) headed by an ultimate parent (最終親会社) — a company, etc. (会社等) that directly or indirectly holds a controlling interest (支配持分) in other companies, etc. and in which no other holds one, certain government-related entities aside — made up of the companies, etc. whose assets and profits and losses are, or would be, consolidated in its consolidated financial statements and others a Cabinet Order (政令) sets; or a company, etc. outside such a group that has a permanent establishment, etc. (恒久的施設等) in a country or region other than its own location country (所在地国).

次に掲げるもの

特定管理株式等（とくていかんりかぶしきとう）

Shares or bonds of a domestic corporation that an individual held in a specified account (特定口座) as listed shares, etc. (上場株式等) until they ceased to be listed shares, etc., and that from that day on have been kept without a break in a specified management account (特定管理口座) opened with the same financial instruments business operator, etc. (金融商品取引業者等) — recorded in the book-entry register (振替口座簿) for that account or held in its custody.

…定する特定口座をいう。以下この項において同じ。）に係る同条第一項に規定する特定口座内保管上場株式等（政令で定めるところにより特定口座に移管されたものを除く。）が上場株式等（前条第二項に規定する上場株式等を…

間接課税済金額（かんせつかぜいずみきんがく）

For a domestic corporation receiving dividends of surplus, etc. (剰余金の配当等) from a foreign corporation, the part of the taxable amount (課税対象金額), partially taxable amount (部分課税対象金額) or partially taxable amount for a financial subsidiary, etc. (金融子会社等部分課税対象金額) of another foreign corporation that was counted in the domestic corporation's gross profits (益金) in the business years that began within two years before its dividend business year, worked out, as a Cabinet Order (政令) sets, from the number of shares, etc. it holds indirectly in that other corporation and any relationship of substantive control (実質支配関係), less the dividends from the first corporation in those years already excluded under this rule, as Article 66-8, paragraph (10), item (ii)(b) defines it.

第十項第二号ロに規定する間接課税済金額

連結完全支配関係（れんけつかんぜんしはいかんけい）

A consolidated full controlling interest as defined in Article 2, item (xii)-7-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: the relationship of full control between a consolidated parent corporation (連結親法人) and a consolidated subsidiary corporation (連結子法人), limited to one Cabinet Order (政令) sets, or that between consolidated subsidiary corporations under the full control of the same parent.

法人税法第二条第十二号の七の七に規定する連結完全支配関係

受益者連続型信託（じゅえきしゃれんぞくがたしんたく）

In Article 9-3, paragraph (1), a trust under Article 91 of the Trust Act (Act No. 108 of 2006), which provides that on a beneficiary's death another person acquires a new beneficial interest, a trust providing for a person who holds the power to designate beneficiaries under Article 89, paragraph (1) of that Act, or a similar trust a Cabinet Order (政令) specifies.

…益者指定権等）に規定する受益者指定権等を有する者の定めのある信託その他これらの信託に類するものとして政令で定めるもの

認定中小企業団体（にんていちゅうしょうきぎょうだんたい）

A business cooperative or other association whose members are small and medium-sized businesses (事業協同組合等, as defined in Article 2, paragraph 2 of the Act on the Promotion of Improvement of Employment Management in Small and Medium-sized Enterprises for Securing Manpower and Creating Quality Jobs) that the Minister of Health, Labour and Welfare, on its application, has certified under standards the Minister sets as fit to advise and assist its member businesses on the measures employers must take under Article 22, paragraph 3 and other matters.

中小企業における労働力の確保及び良好な雇用の機会の創出のための雇用管理の改善の促進に関する法律第二条第二項に規定する事業協同組合等であって、その構成員たる中小企業者に対し、第二十二条第三項の事業主が講…

算定基準有価証券（さんていきじゅんゆうかしょうけん）

In Article 172-4, paragraph (1), item (ii) and Article 172-11, paragraph (1), share certificates, preferred equity investment securities under the Act on Preferred Equity Investment by Cooperative Structured Financial Institution (優先出資法) — the preferred equity that cooperative financial institutions (協同組織金融機関) may issue under that Act to supplement ordinary contributions — and other securities a Cabinet Order (政令) specifies as equivalent to them.

株券、優先出資法に規定する優先出資証券その他これらに準ずるものとして政令で定める有価証券

夜間対応型訪問介護（やかんたいおうがたほうもんかいご）

Bathing, toileting, eating and other daily-life care a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, given at night at the home of a person requiring long-term care at home (居宅要介護者), on regular rounds or when called, by a certified care worker (介護福祉士) or another person a Cabinet Order (政令) names under Article 8, paragraph (2), other than periodic patrol and on-demand home-visit long-term care and nursing (定期巡回・随時対応型訪問介護看護).

…間において、定期的な巡回訪問により、又は随時通報を受け、その者の居宅において介護福祉士その他第二項の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…

特定軽課税外国法人（とくていけいかぜいがいこくほうじん）

A foreign corporation, of a kind a Cabinet Order (政令) sets, whose tax on its income in the country or region of its head office or main office is markedly lower than the tax on corporate income in Japan.

その本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国法人

公社債等運用投資信託（こうしゃさいとううんようとうししんたく）

An investment trust, other than a securities investment trust, that a Cabinet Order (政令) specifies as investing the money entrusted to it in bonds, bills and similar assets.

証券投資信託以外の投資信託のうち、信託財産として受け入れた金銭を公社債等（公社債、手形その他の政令で定める資産をいう。）に対して運用するものとして政令で定めるもの