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恒久的施設（こうきゅうてきしせつ）

A foreign corporation's branch, factory or other fixed place of business in Japan, its site in Japan for construction or installation work or for supervising such work, or a person in Japan with authority to conclude contracts on its behalf, each as a Cabinet Order (政令) specifies; for a foreign corporation covered by a tax treaty Japan has concluded that provides otherwise, what the treaty defines as a permanent establishment (limited to one in Japan).

次に掲げるものをいう。ただし、我が国が締結した所得に対する租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、その条約の適用を受ける外国法人については…

所在地国（しょざいちこく）

In the rules on the international and domestic minimum taxes, the country or region where an entity or a permanent establishment, etc. is located, as Article 82, item (vii) of the Corporation Tax Act defines it: for an entity, the country that taxes it as resident because its head office or place of management is there, or otherwise the country where it was set up; for a flow-through entity (導管会社等) that is an ultimate parent or is subject to an equivalent of the international minimum tax, the country where it was set up; for a permanent establishment, etc., the other country where it is; where there are two or more, the one a Cabinet Order (政令) specifies.

次に掲げるものの区分に応じそれぞれ次に定める国又は地域（これらが二以上ある場合には、政令で定める国又は地域）

完全支配関係（かんぜんしはいかんけい）

A relationship, of a kind a Cabinet Order (政令) specifies, in which one person holds directly or indirectly all the issued shares or capital contributions of a corporation (not counting those it holds itself), or the relationship between corporations each in such a relationship with the same person.

一の者が法人の発行済株式等の全部を直接若しくは間接に保有する関係として政令で定める関係（以下この号において「当事者間の完全支配の関係」という。）又は一の者との間に当事者間の完…

特定多国籍企業グループ等（とくていたこくせききぎょうぐるーぷとう）

A multinational enterprise group, etc. (多国籍企業グループ等) whose total revenue, as a Ministry of Finance Order (財務省令) specifies, was at least 750 million euros converted into yen in two or more of the four covered fiscal years (対象会計年度) before the year in question (an amount set by Cabinet Order (政令) for a year not one year long), or another such group a Cabinet Order treats as equivalent.

…五千万ユーロ（当該四対象会計年度のうち、対象会計年度の期間が一年でないものにあつては、その期間に応じ政令で定めるところにより計算した金額）を財務省令で定めるところにより本邦通貨表示の金額に換算した金額以上…

宅地（たくち）

Land used as the site of a building, together with any other land within a use zone (用途地域) under Article 8, paragraph (1), item (i) of the City Planning Act, except land used for roads, parks, rivers or other public facilities specified by Cabinet Order (政令).

…画法（昭和四十三年法律第百号）第八条第一項第一号の用途地域内のその他の土地で、道路、公園、河川その他政令で定める公共の用に供する施設の用に供せられているもの以外のものを含むものとする

資産の譲渡等（しさんのじょうととう）

A transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.

事業として対価を得て行われる資産の譲渡及び貸付け並びに役務の提供（代物弁済による資産の譲渡その他対価を得て行われる資産の譲渡若しくは貸付け又は役務の提供に類する行為として政令で定めるものを含む。）

国内源泉所得（こくないげんせんしょとく）

In Part III (foreign corporations), the income with its source in Japan listed in Article 138, paragraph (1): income attributable to a foreign corporation's permanent establishment (恒久的施設) in Japan, income from using, holding or (as a Cabinet Order (政令) specifies) selling assets in Japan, consideration for certain personal services provided in Japan, rent for real property in Japan and the like, and other income a Cabinet Order specifies as having its source in Japan.

次に掲げるもの

適格合併（てきかくがっぺい）

In Chapter III (special provisions on the Corporation Tax Act), a qualified merger as defined in Article 2, item (xii)-8 of the Corporation Tax Act: a merger between corporations in a full controlling interest (完全支配関係) or similar relationship, between corporations in a controlling interest (支配関係) that meets further conditions, or for running a business jointly, as that item and a Cabinet Order (政令) set out, in which the merged corporation's shareholders receive nothing but shares of either the merging corporation or its wholly owning parent — dividends, payments to shareholders who oppose the merger and, where the merging corporation already holds two-thirds or more of the merged corporation's shares, payments to its other shareholders aside.

法人税法第二条第十二号の八に規定する適格合併

金融商品取引業（きんゆうしょうひんとりひきぎょう）

Carrying on as a business any of the acts listed in Article 2, paragraph (8) — such as trading and brokering securities and derivatives, underwriting, handling public offerings and private placements, giving investment advice, managing investments and holding customers' money or securities — other than acts a Cabinet Order (政令) excludes as posing no risk to investor protection, and certain of those acts when banks, cooperative financial institutions (協同組織金融機関) and other financial institutions a Cabinet Order specifies carry them out.

次に掲げる行為（その内容等を勘案し、投資者の保護のため支障を生ずることがないと認められるものとして政令で定めるもの及び銀行、優先出資法第二条第一項に規定する協同組織金融機関（以下「協同組織金融機関」とい…

有価証券（ゆうかしょうけん）

Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act and similar instruments a Cabinet Order (政令) specifies, other than a corporation's own shares or capital contributions that it holds and instruments related to derivative transactions (デリバティブ取引) under Article 61-5, paragraph (1).

…品取引法（昭和二十三年法律第二十五号）第二条第一項（定義）に規定する有価証券その他これに準ずるもので政令で定めるもの（自己が有する自己の株式又は出資及び第六十一条の五第一項（デリバティブ取引に係る利益相当…

固定資産（こていしさん）

Land (including rights over land), depreciable assets, telephone subscription rights and other assets that a Cabinet Order (政令) specifies.

土地（土地の上に存する権利を含む。）、減価償却資産、電話加入権その他の資産で政令で定めるもの

臨時所得（りんじしょとく）

Income that arises on a one-off basis, such as a lump-sum signing fee received for agreeing to provide services, of kinds a Cabinet Order (政令) specifies.

役務の提供を約することにより一時に取得する契約金に係る所得その他の所得で臨時に発生するもののうち政令で定めるもの

事業年度（じぎょうねんど）

A business year as defined in Articles 13 and 14 of the Corporation Tax Act — a corporation's accounting period set by law or by its articles (or notified to or fixed by the tax office), divided into one-year periods where it is longer — or, for the State, local governments and other corporations those Articles do not cover, a period a Cabinet Order (政令) sets, as Article 2, paragraph (1), item (xiii) of the Consumption Tax Act provides.

法人税法第十三条及び第十四条（事業年度）に規定する事業年度（国、地方公共団体その他これらの条の規定の適用を受けない法人については、政令で定める一定の期間）

有価証券（ゆうかしょうけん）

Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act, and similar instruments a Cabinet Order (政令) specifies.

金融商品取引法第二条第一項に規定する有価証券その他これに準ずるもので政令で定めるもの

適格分割（てきかくぶんかつ）

In Chapter III (special provisions on the Corporation Tax Act), a qualified company split as defined in Article 2, item (xii)-11 of the Corporation Tax Act: a company split (分割) of one of the kinds that item lists — between corporations in a full controlling interest (完全支配関係) or similar relationship, between corporations in a controlling interest (支配関係) that meets further conditions, for running a business jointly, or for carrying on the splitting corporation's business independently in a newly formed corporation, as a Cabinet Order (政令) specifies — in which nothing but shares of either the succeeding corporation or its wholly owning parent is given as consideration and, in a company split by split-off (分割型分割), those shares are given in proportion to the shareholdings in the splitting corporation.

法人税法第二条第十二号の十一に規定する適格分割

非課税口座（ひかぜいこうざ）

An account for recording or keeping listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment (恒久的施設), aged 18 or over on 1 January of the year opens with a financial instruments business operator, etc. (金融商品取引業者等) by submitting a written notification of opening of a tax-exempt account (非課税口座開設届出書), under a contract for managing tax-exempt listed shares, etc. (2014–2023), a tax-exempt cumulative investment contract (2018–2023) or a specified tax-exempt cumulative investment contract (from 2024), and which handles only transactions under those contracts.

…の八及び前各項の規定の適用を受けるため、その口座を開設しようとする金融商品取引業者等の営業所の長に、政令で定めるところにより、その口座に設ける勘定の種類、当該金融商品取引業者等の営業所の名称及び所在地、そ…

登録金融機関（とうろくきんゆうきかん）

A bank, cooperative financial institution (協同組織金融機関) or other financial institution a Cabinet Order (政令) specifies that is registered under Article 33-2.

第三十三条の二の登録を受けた銀行、協同組織金融機関その他政令で定める金融機関

未成年者口座（みせいねんしゃこうざ）

An account for book entries or custody of listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment (恒久的施設), under 18 on 1 January of the year or born in that year, opened with a financial instruments business operator, etc. (金融商品取引業者等) between 1 April 2016 and 31 December 2023 under a minor's account management contract (未成年者口座管理契約), to receive the tax exemptions of Articles 9-9 and 37-14-2.

…八歳未満である者又はその年中に出生した者に限る。）が、第九条の九及び前各項の規定の適用を受けるため、政令で定めるところにより、その口座を開設しようとする金融商品取引業者等の営業所の名称及び所在地、その口座…

商品（しょうひん）

Commodities as defined in Article 2, paragraph (1) of the Commodity Derivatives Transaction Act that a Cabinet Order (政令) specifies, having regard to price stabilisation measures and how their prices are formed and their supply and demand, as ones whose proper price formation market derivatives transactions would not harm and in which such transactions on a financial instruments exchange market would benefit the national economy.

…金融商品市場において当該商品に係る市場デリバティブ取引が行われることが国民経済上有益であるものとして政令で定めるもの

事務所（じむしょ）

A real estate broker's business office: its head office, a branch office, or another place of a kind set by Cabinet Order (政令).

本店、支店その他の政令で定めるもの