Search

被少数保有構成会社等（ひしょうすうほゆうこうせいがいしゃとう）

In Part 2, Chapter 2, on the corporation tax on the international minimum top-up amount (国際最低課税額), a constituent entity (構成会社等) in which the ultimate parent entity (最終親会社等), directly and through other entities, holds ownership interests (所有持分) entitling it to 30 percent or less of what all the ownership interests in that entity can receive, calculated as a Cabinet Order (政令) sets.

…当該構成会社等に対する所有持分に係る権利に基づき受けることができる金額の総額のうちに占める割合として政令で定めるところにより計算した割合が百分の三十以下であるもの

特定民間都市再生事業（とくていみんかんとしさいせいじぎょう）

In Article 83, an urban reconstruction project (都市再生事業) under Article 25 of the Act on Special Measures concerning Urban Reconstruction of the kind a Cabinet Order (政令) sets.

都市再生特別措置法第二十五条に規定する都市再生事業のうち政令で定めるもの

継続雇用者給与等支給額（けいぞくこようしゃ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) for the year of the credit (for a corporation, the business year), less amounts received from others to fund that salary other than certain employment subsidies from the national or a local government and payments for services, as Article 10-5-4, paragraph (4), item (iv) (for individuals) and Article 42-12-5, paragraph (4), item (v) (for corporations) define it.

…九号において「前事業年度」という。）の期間内の各月分のその法人の給与等の支給を受けた国内雇用者として政令で定めるものをいう。次号において同じ。）に対する当該適用年度の給与等の支給額（その給与等に充てるため…

市町村相互財政安定化事業（しちょうそんそうございせいあんていかじぎょう）

A project in which municipalities, jointly and to stabilize the finances of long-term care insurance, adjust among themselves at an adjustment premium rate (調整保険料率) the funding of their long-term care and prevention benefits, community support projects (地域支援事業), contributions to the fiscal stabilization fund (財政安定化基金拠出金) and repayment of fund-project loans (基金事業借入金) (Article 148, paragraph (1)).

次条第一項に規定する市町村相互財政安定化事業

被少数保有共同支配会社等（ひしょうすうほゆうきょうどうしはいがいしゃとう）

In Part 2, Chapter 2, on the corporation tax on the international minimum top-up amount (国際最低課税額), a jointly controlled entity (共同支配会社等) of the kind in Article 82, item (xv)(b) or (c) — an entity consolidated into a joint venture's financial statements, or a permanent establishment (恒久的施設等) — in which the joint venture under item (xv)(a) concerned, directly and through other entities, holds ownership interests (所有持分) entitling it to 30 percent or less of what all the ownership interests in it can receive, calculated as a Cabinet Order (政令) sets.

…共同支配会社等に対する所有持分に係る権利に基づき受けることができる金額の総額のうちに占める割合として政令で定めるところにより計算した割合が百分の三十以下であるもの

会社等別国際最低課税額等（かいしゃとうべつこくさいさいていかぜいがくとう）

In Article 82-11, paragraph (2), the international minimum tax amount by entity (会社等別国際最低課税額) of Article 82-3, paragraph (1), or, for a constituent entity (構成会社等) or jointly controlled entity, etc. (共同支配会社等) located in Japan, the amount a Cabinet Order (政令) sets as its equivalent.

同条第一項に規定する会社等別国際最低課税額又は我が国を所在地国とする構成会社等若しくは共同支配会社等に係るこれに相当するものとして政令で定める金額

特定有価証券等の売付け等（とくていゆうかしょうけんとうのうりつけとう）

In Article 175-2, paragraph (3), item (i), a sale 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 pays money if the actual figure exceeds the agreed figure, a transaction set out in item (iii) of that paragraph in which the party grants 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（オプションを付与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

第二種少額電子募集取扱業務（だいにしゅしょうがくでんしぼしゅうとりあつかいぎょうむ）

Handling, by electronic means, the public offering or private placement of rights treated as securities under Article 2, paragraph (2), item (v) or (vi) — other than electronically recorded transferable rights (電子記録移転権利), only those set out in Article 3, item (iii) or not listed on a financial instruments exchange, and not of a kind a Cabinet Order (政令) excludes — where the total issue value and the amount each acquirer pays are small enough to meet the requirements a Cabinet Order specifies.

…するものを除く。）であつて、第三条第三号に掲げるもの又は金融商品取引所に上場されていないものに限り、政令で定めるものを除く。以下この項において同じ。）の募集の取扱い又は私募の取扱いであつて、当該有価証券の…

特例対象耐久性向上改修工事等（とくれいたいしょうたいきゅうせいこうじょうかいしゅうこうじとう）

Durability improvement renovation work, etc. (耐久性向上改修工事等) that meets the requirements a Cabinet Order (政令) sets, including that its standard cost (耐久性向上改修標準的費用額) exceeds 500,000 yen and that the renovated house is a small residential house (小規模居住用家屋).

耐久性向上改修工事等のうち、耐久性向上改修標準的費用額が五十万円を超えるものであること、耐久性向上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

特定非常災害発生年特定損失金額（とくていひじょうさいがいはっせいねんとくていそんしつきんがく）

For the individual enterprise tax (個人の事業税), the part of the loss in an individual's business income for the year of a specified extraordinary disaster (特定非常災害発生年) that a Cabinet Order (政令) sets as relating to losses on disaster-hit business assets (被災事業用資産) under Article 72-49-12, paragraph 7.

その者の特定非常災害発生年における個人の事業の所得の計算上生じた損失の金額のうち、第七項に規定する被災事業用資産の損失の金額に係るものとして政令で定めるもの

高額特定資産の仕入れ等を行つた場合（こうがくとくていしさんのしいれとうをおこなったばあい）

In Article 86-5, the case where a business operator makes a taxable purchase in Japan of a high-value specified asset (高額特定資産) — an inventory asset or fixed asset subject to adjustment with a high value set by Cabinet Order (政令) — or takes such an asset out of a bonded area as taxable cargo, in a taxable period to which the simplified tax system does not apply, as Article 12-4, paragraph (1) of the Consumption Tax Act defines it (including the completion of a self-constructed high-value specified asset whose costs reach the amount set by Cabinet Order).

消費税法第十二条の四第一項に規定する高額特定資産の仕入れ等を行つた場合

地域（ちいき）

In Article 7-2, paragraph (3), items (i) and (ii)(a), a region (地域) designated by Cabinet Order (政令) under Article 2, item (v)(b) of the Immigration Control and Refugee Recognition Act, whose competent authorities issue documents equivalent to passports.

法第二条第五号ロに規定する地域

農産物（のうさんぶつ）

In Article 47-3, paragraph (1), crops of the kind Article 41, paragraph (1) of the Income Tax Act names: rice, barley, wheat and other crops a Cabinet Order (政令) specifies.

法第四十一条第一項（農産物の収穫の場合の総収入金額算入）に規定する農産物

株式等（かぶしきとう）

In Article 37-10, shares (with rights to become a shareholder or unitholder, rights to an allotment of shares, share options and rights to their allotment), equity interests in corporations, preferred equity, beneficial interests in investment trusts, specified beneficiary certificate-issuing trusts and bond-like beneficial interests, and public and corporate bonds (公社債) other than certain ones — foreign corporations' included, golf-club-type shares excluded.

次に掲げるもの（外国法人に係るものを含むものとし、ゴルフ場その他の施設の利用に関する権利に類するものとして政令で定める株式又は出資者の持分を除く。）

銀行等（ぎんこうとう）

A bank or other financial institution that accepts deposits or savings, of a kind a Cabinet Order (政令) specifies, at whose business offices, etc. in Japan money gifted under the fund management contract may be deposited for the gift-tax exemption.

銀行その他の預金又は貯金の受入れを行う金融機関として政令で定める金融機関

審議会等（しんぎかいとう）

A council or similar body as Article 8 of the National Government Organization Act provides: a body of several members that a national administrative organ may set up under an Act (法律) or Cabinet Order (政令) to study and deliberate important matters, review appeals, or handle other affairs best decided together by people of learning and experience; Article 34, paragraph (5) leaves to Cabinet Order the one that studies textbooks submitted for authorization (検定).

国家行政組織法（昭和二十三年法律第百二十号）第八条に規定する機関

特定資産（とくていしさん）

In Article 60-3, assets of kinds a Cabinet Order (政令) specifies that a corporation showing a loss, etc. (欠損等法人) held at the start of the business year including the day it came under control (支配日), or received on or after the start of the applicable business year (適用事業年度) in a qualified company split or contribution in kind from the controlling person, or in a qualified organizational restructuring, etc. (適格組織再編成等) from a related person (関連者).

…格分割、適格現物出資又は適格現物分配をいう。以下この条において同じ。）により移転を受けた資産のうち、政令で定めるもの

同族理事（どうぞくりじ）

In Article 66-2, a director (理事) of a general incorporated association or similar corporation (一般社団法人等) who is the decedent, the decedent's spouse or a relative within the third degree, or another person with a special relationship to the decedent that a Cabinet Order (政令) specifies.

一般社団法人等の理事のうち、被相続人又はその配偶者、三親等内の親族その他の当該被相続人と政令で定める特殊の関係のある者

残余財産（ざんよざいさん）

The residual assets of a terminated defined benefit corporate pension plan (確定給付企業年金) that Article 89, paragraph (6) of the Defined-Benefit Corporate Pension Act requires to be distributed to the persons the plan owed benefits to on the day it ended, other than assets a Cabinet Order (政令) excludes; the Association (連合会) may take them in by transfer.

確定給付企業年金法第八十九条第六項に規定する残余財産

繰延資産（くりのべしさん）

In Chapter II (special provisions on the Income Tax Act), deferred assets as defined in Article 2, paragraph (1), item (xx) of the Income Tax Act: expenses an individual pays in connection with an activity producing real estate income (不動産所得), business income (事業所得), timber income (山林所得) or miscellaneous income (雑所得) whose effect lasts a year or more after the day of payment, of kinds a Cabinet Order (政令) specifies.

所得税法第二条第一項第二十号に規定する繰延資産