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債券現先取引（さいけんげんさきとりひき）

In Article 42-2, paragraphs (1), (3) and (7), a sale and purchase of bonds on condition that they be bought back or sold back, of the kind a Cabinet Order (政令) sets under Article 161, paragraph (1), item (x) of the Income Tax Act.

所得税法第百六十一条第一項第十号に規定する政令で定める債券の買戻又は売戻条件付売買取引

自己資本の額（じこしほんのがく）

In Article 66-5, the amount worked out as a Cabinet Order (政令) sets as a corporation's net assets for each business year.

各事業年度の純資産の額として政令で定めるところにより計算した金額

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.

…しくは出資（当該法人が有する自己の株式又は出資を除く。）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…

電子募集業務（でんしぼしゅうぎょうむ）

In Chapter III, carrying on as a business, by using an electronic data processing system or another method using information and communications technology that a Cabinet Office Order (内閣府令) specifies, the public offering or private placement of the securities listed in Article 2, paragraph (8), item (vii), such as beneficiary certificates of investment trusts, or a secondary distribution of securities or solicitation for selling only to professional investors (item (viii) of that paragraph), other than acts a Cabinet Order (政令) excludes.

電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて内閣府令で定めるものにより第二条第八項第七号又は第八号に掲げる行為（政令で定めるものを除く。）を業として行うこと

子金融機関等（こきんゆうきかんとう）

In Article 13-3-2, paragraph (1), a bank, financial instruments business operator (金融商品取引業者), insurance company or other person in a financial business a Cabinet Order (政令) specifies, that a Cabinet Order specifies as one in which a bank holds a majority of the voting rights of all shareholders, etc., or as otherwise closely related to the bank.

銀行が総株主等の議決権の過半数を保有している者その他の当該銀行と密接な関係を有する者として政令で定める者のうち、銀行、金融商品取引業者、保険会社その他政令で定める金融業を行う者

標準報酬平均額（ひょうじゅんほうしゅうへいきんがく）

The average standardized amount of remuneration for insureds as provided in Article 43-2, paragraph (1), item (ii), (a) of the Employees' Pension Insurance Act, used in Article 27-2, paragraph (2), item (ii) and Article 87, paragraph (5), item (ii), (a).

厚生年金保険法第四十三条の二第一項第二号イに規定する標準報酬平均額

事業用固定資産（じぎょうようこていしさん）

Fixed assets, and assets of a similar kind that a Cabinet Order (政令) specifies, other than land and rights over land.

土地及び土地の上に存する権利以外の固定資産等（固定資産その他これに準ずる資産で政令で定めるものをいう。第七号において同じ。）

適格株式交換等（てきかくかぶしきこうかんとう）

A share exchange, etc. (株式交換等) of one of the kinds Article 2, item (xii)-17 lists — such as one where the wholly owning parent corporation already fully controls the subsidiary, one between corporations in a controlling interest (支配関係) in which about 80 percent or more of the subsidiary's employees and its main business carry on, or one for running a business jointly — in which the subsidiary's shareholders receive nothing but shares of the wholly owning parent corporation or of its own wholly owning parent, apart from dividends of surplus, payments to dissenting shareholders and certain other cash payments that item lists.

…式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある法人をいう。）のうちいずれか一の法人の株式以外の資産（当該株主等に対する剰余金の配…

譲渡制限付株式（じょうとせいげんつきかぶしき）

In Article 54(1), shares (including capital contributions) with restrictions on transfer or other conditions attached, of the kinds a Cabinet Order (政令) sets.

譲渡についての制限その他の条件が付されている株式（出資を含む。）として政令で定めるもの

外国合併親法人（がいこくがっぺいおやほうじん）

A foreign corporation that holds, directly or indirectly, all the issued shares or capital contributions (other than its own shares) of the merging corporation (合併法人, as in Article 2, item (xii) of the Corporation Tax Act), in a relationship a Cabinet Order (政令) specifies.

…己の株式を除く。以下この項において「発行済株式等」という。）の全部を直接又は間接に保有する関係として政令で定める関係がある外国法人

資産保有型会社（しさんほゆうがたがいしゃ）

A company in which, on any day within the period a Cabinet Order (政令) sets for checking its assets, the book value of specified assets such as cash and deposits (特定資産), plus dividends and other amounts paid in the previous five years to the successor and persons specially related to the successor, is 70% or more of the total book value of its assets plus those amounts, as Article 70-7(2)(viii) defines it.

認定贈与承継会社の資産状況を確認する期間として政令で定める期間内のいずれかの日において、次のイ及びハに掲げる金額の合計額に対するロ及びハに掲げる金額の合計額の割合が百分の七十以上となる会社

資産運用型会社（しさんうんようがたがいしゃ）

A company in which, in any business year within the period a Cabinet Order (政令) sets for checking how its assets are used, income from managing specified assets (特定資産) is 75% or more of its total revenue, as Article 70-7(2)(ix) defines it.

認定贈与承継会社の資産の運用状況を確認する期間として政令で定める期間内のいずれかの事業年度における総収入金額に占める特定資産の運用収入の合計額の割合が百分の七十五以上となる会社

特定資産の譲渡等（とくていしさんのじょうととう）

A business-to-business telecommunications service (事業者向け電気通信利用役務の提供) — a telecommunications service supplied by a foreign business operator (国外事業者) whose recipients, by the nature of the service or its terms, are ordinarily only businesses — or a specified service (特定役務の提供): a performance or other service of a foreign business operator that a Cabinet Order (政令) sets, other than a telecommunications service.

同項第八号の二に規定する特定資産の譲渡等

税負担軽減措置等（ぜいふたんけいげんそちとう）

Measures that reduce, exempt or refund the prefectural inhabitant tax (道府県民税), enterprise tax (事業税), municipal inhabitant tax (市町村民税), fixed asset tax (固定資産税) or another local tax, and special rules on such a tax's liability, tax base or tax computation, return deadlines or collection, laid down in the provisions of the Local Tax Act, other than provisions letting a local government lighten or raise the tax by by-law (条例), extending deadlines for documents filed with the head of a local government, preventing acts that unduly reduce the tax, and others a Cabinet Order (政令) sets.

…長に提出する書類の提出期限の特例を定める規定、税負担を不当に減少させる行為の防止に関する規定その他の政令で定める規定を除く。）により規定されたもの

特定農業用機械等（とくていのうぎょうようきかいとう）

Machinery and equipment, fixtures, buildings and their attached facilities, structures and software for farming, of a scale a Cabinet Order (政令) sets — buildings limited to those a Ministry of Finance Order (財務省令) sets that are used directly in the farming of the business and built on land designated for agricultural facilities in an agricultural land use plan (農用地利用計画) under the Act on Establishment of Agricultural Promotion Regions — in the rules on using the reserve for strengthening the farm management base (農業経営基盤強化準備金).

次条第一項に規定する特定農業用機械等

特例清算事業年度（とくれいせいさんじぎょうねんど）

A business year that includes any day from the end of the business year in which a liquidating partially taxable foreign affiliated company (清算部分対象外国関係会社) or liquidating foreign financial subsidiary, etc. (清算外国金融子会社等) first ceased to be a partially taxable foreign affiliated company or foreign financial subsidiary, etc. to the day three years later — or to the date its residual assets are fixed, if that comes first, or to a date a Cabinet Order (政令) sets where the law or practice of the country of its head office or another unavoidable reason puts that date later.

…法令又は慣行その他やむを得ない理由により当該残余財産の確定の日が当該三年を経過した日後である場合には政令で定める日とする。）までの期間内の日を含む事業年度

特定居住用宅地等（とくていきょじゅうようたくちとう）

Land or land rights (宅地等) on which the deceased or their family lived (where there are two or more, the one a Cabinet Order (政令) sets), acquired by inheritance or bequest by the spouse or by a relative who meets one of the conditions listed — such as having lived in the building with the deceased and keeping the land and living there until the return is due — limited to the part a Cabinet Order sets.

被相続人等の居住の用に供されていた宅地等（当該宅地等が二以上ある場合には、政令で定める宅地等に限る。）で、当該被相続人の配偶者又は次に掲げる要件のいずれかを満たす当該被相続人の親…

貸付事業用宅地等（かしつけじぎょうようたくちとう）

In Article 69-4, residential land, etc. (宅地等) that the decedent or the decedent's family (被相続人等) used for a leasing business (貸付事業) and that a relative of the decedent acquired by inheritance or bequest and either took over and kept leasing until the return was due, or, having shared the decedent's livelihood, kept and went on using for the relative's own leasing business — excluding specified family company business land and, in general, land first put to leasing use within three years before the death.

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に限る。以下この号において「貸付事業」という。）の用に供されていた宅地等で、次に掲げる要…

金融商品の価値等（きんゆうしょうひんのかちとう）

The value of financial instruments (金融商品), the amount receivable for options, and trends in financial indexes (金融指標) — for the commodities in Article 2, paragraph (24), item (iii)-3 and indexes on them, only those listed on a financial instruments exchange — whose analysis underlies the investment decisions in investment advisory and investment management business.

金融商品（第二十四項第三号の三に掲げるものにあつては、金融商品取引所に上場されているものに限る。）の価値、オプションの対価の額又は金融指標（同号に掲げる金融商品に係るものにあつては、金融商品取引所に上…

適格機関投資家等（てきかくきかんとうしかとう）

In Article 63, qualified institutional investors (適格機関投資家) together with persons other than qualified institutional investors that a Cabinet Order (政令) specifies, the latter only where their number does not exceed one that Cabinet Order sets.

適格機関投資家以外の者で政令で定めるもの（その数が政令で定める数以下の場合に限る。）及び適格機関投資家