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国外支配株主等の資本持分（こくがいしはいかぶぬしとうのしほんもちぶん）

The amount, worked out as a Cabinet Order (政令) sets, of a foreign controlling shareholder's (国外支配株主等) interest in a domestic corporation's net assets for each business year.

各事業年度の国外支配株主等の内国法人の純資産に対する持分として政令で定めるところにより計算した金額

標章（ひょうしょう）

A mark as defined in Article 2, paragraph (1) of the Trademark Act: anything people can perceive that is made of characters, figures, signs, three-dimensional shapes or colours or a combination of them, sounds, or anything else a Cabinet Order (政令) sets.

商標法第二条第一項に規定する標章

投資主（とうしぬし）

In Article 166, paragraph (1), item (ii)-2, an investor in a listed company, etc. that is an investment corporation: a member (社員) of an investment corporation (投資法人), as Article 2, paragraph (16) of the Act on Investment Trusts and Investment Corporations defines it.

投資信託及び投資法人に関する法律第二条第十六項に規定する投資主

特定法人（とくていほうじん）

For the enterprise tax (事業税), a corporation whose paid-in capital (払込資本の額, the amount a Cabinet Order (政令) sets as what its shareholders or other investors contributed) exceeds 5 billion yen, other than the corporations listed in Article 72-2, paragraph 1, item 1(b), or a mutual company (相互会社) under the Insurance Business Act or a body a Cabinet Order treats as one; a corporation wholly controlled (完全支配関係) by one whose paid-in capital exceeds 200 million yen is taxed under item 1(a), on its added value and capital as well as its income.

…（法人が株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者から出資を受けた金額として政令で定める金額をいう。以下（１）及び（２）において同じ。）が五十億円を超える法人（ロに掲げる法人を除く…

繰延資産（くりのべしさん）

Expenses an individual pays for a business or other activity producing income whose benefit lasts a year or more after payment, of kinds a Cabinet Order (政令) specifies.

不動産所得、事業所得、山林所得又は雑所得を生ずべき業務に関し個人が支出する費用のうち支出の効果がその支出の日以後一年以上に及ぶもので政令で定めるもの

特定株式（とくていかぶしき）

Shares other than those carrying restrictions on transfer or other conditions of a kind a Cabinet Order (政令) specifies.

譲渡についての制限その他の条件が付されている株式として政令で定めるもの以外の株式

内部取引（ないぶとりひき）

A transfer of assets, provision of services or other dealing between a nonresident's permanent establishment in Japan and the nonresident's other places of business that would count as a sale, purchase or other transaction if the two were independent businesses, as described in Article 161, paragraph (2).

同項第一号に規定する内部取引

事業規模（じぎょうきぼ）

In Article 57-2, paragraph (1), items (ii), (iii) and (v), the size of a business measured by its sales, its revenue or another yardstick a Cabinet Order (政令) sets for each kind of business.

売上金額、収入金額その他の事業の種類に応じて政令で定めるもの

内部取引（ないぶとりひき）

In Article 142-9, paragraph (1), an internal dealing as defined in Article 138, paragraph (2): a transfer of assets, provision of services or other event between a foreign corporation's permanent establishment (恒久的施設) and its head office or other offices (本店等) that would be a sale, purchase, provision of services or other transaction if they were independent businesses — debt guarantees, reinsurance and similar transactions a Cabinet Order (政令) sets aside.

同項第一号に規定する内部取引

特定要件（とくていようけん）

In Article 12-3, the requirement that another person directly or indirectly holds more than 50% of the issued shares or capital contributions of a newly established corporation (新規設立法人), not counting its own shares, or otherwise controls it in a way a Cabinet Order (政令) sets.

…額の株式又は出資が直接又は間接に保有される場合その他の他の者により新規設立法人が支配される場合として政令で定める場合であること

要支援者（ようしえんしゃ）

A person requiring support as defined in Article 7, paragraph (4) of the Long-Term Care Insurance Act: a person in a condition needing support (要支援状態) who is aged 65 or over, or aged 40 to 64 where the physical or mental disability causing it arose from a specified disease (特定疾病).

同条第四項に規定する要支援者

無形資産（むけいしさん）

An asset other than tangible assets and financial assets, as a Cabinet Order (政令) specifies.

有形資産及び金融資産以外の資産として政令で定めるもの

耐震基準（たいしんきじゅん）

The provisions or standards on safety against earthquakes that a Cabinet Order (政令) sets.

地震に対する安全性に係る規定又は基準として政令で定めるもの

認定住宅（にんていじゅうたく）

A house listed in Article 41, paragraph (6), item (i) or (ii): a certified long-life quality house (認定長期優良住宅) or a low-carbon building (低炭素建築物) used as a home and of a kind a Cabinet Order (政令) specifies.

前項第一号又は第二号に掲げる家屋

特定職種（とくていしょくしゅ）

In Article 48, an occupation set by a Cabinet Order (政令) as suited to the abilities even of a person with a physical disability who can work but finds an ordinary job especially hard because a disability listed in the Appended Table (別表) is severe.

労働能力はあるが、別表に掲げる障害の程度が重いため通常の職業に就くことが特に困難である身体障害者の能力にも適合すると認められる職種で政令で定めるもの

特別徴収（とくべつちょうしゅう）

A municipality's (市町村) having the payer of an old-age or similar pension benefit (老齢等年金給付), the pension insurer (年金保険者), collect the insurance premiums (保険料) of an insured person receiving it (other than one a Cabinet Order (政令) excludes) and pay them over to the municipality.

市町村が老齢等年金給付を受ける被保険者（政令で定める者を除く。）から老齢等年金給付の支払をする者（以下「年金保険者」という。）に保険料を徴収させ、かつ、その徴収すべき保険料を納入させること

第一種事業（だいいっしゅじぎょう）

For the individual enterprise tax (個人の事業税), the businesses Article 72-2, paragraph 8 lists — among them the sale of goods, insurance, money lending, leasing of goods and of real property, manufacturing, electricity supply, telecommunications, transport, warehousing, contracting, printing and publishing, inns, restaurants, brokerage, agency and amusement businesses — and businesses like them that a Cabinet Order (政令) names.

次に掲げるもの

第二種事業（だいにしゅじぎょう）

For the enterprise tax (事業税) on individuals' businesses, livestock farming (other than as part of farming), fisheries (other than small-scale catching of aquatic animals and plants a Cabinet Order (政令) specifies) and businesses like them that a Cabinet Order specifies (not farming), other than those a Cabinet Order specifies as carried on mainly with the person's own labour.

次に掲げるもので政令で定める主として自家労力を用いて行うもの以外のもの

有価証券等（ゆうかしょうけんとう）

Securities and interests in contributions under a silent partnership contract (匿名組合契約), other than securities representing a right to acquire shares free of charge or at an advantageous price that would produce domestic source income (国内源泉所得) and other securities a Cabinet Order (政令) specifies, as Article 60-2, paragraph (1) defines them for its rule treating such holdings as sold when their holder leaves Japan.

第六十条の二第一項に規定する有価証券等

外国所得税（がいこくしょとくぜい）

A tax imposed under a foreign country's laws that corresponds to Japanese income tax, of a kind a Cabinet Order (政令) specifies.

法第九十五条第一項に規定する外国所得税