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在留カード（ざいりゅうかーど）

The residence card that the Immigration Services Agency issues to a mid- to long-term resident under Article 19-3 of the Immigration Control and Refugee Recognition Act.

出入国管理及び難民認定法（昭和二十六年政令第三百十九号。以下「入管法」という。）第十九条の三に規定する在留カード

特例贈与者（とくれいぞうよしゃ）

An individual a Cabinet Order (政令) specifies who held unlisted shares or similar interests (非上場株式等) with unrestricted voting rights in a special certified gift succession company (特例認定贈与承継会社) and gives them to a special business successor donee (特例経営承継受贈者) under Article 70-7-5, paragraph (1), other than one who has already made a gift of that company's shares under that paragraph.

その贈与をした同条第一項に規定する特例贈与者

中小企業者（ちゅうしょうきぎょうしゃ）

In Articles 53 and 54, a small or medium-sized business as defined in Article 2, paragraph 1 of the Act on the Promotion of Improvement of Employment Management in Small and Medium-sized Enterprises for Securing Manpower and Creating Quality Jobs: a company or individual business whose capital, or whose number of regular employees, is at or below a limit set by industry (300 million yen or 300 employees in manufacturing, construction and transport, for example), an enterprise union (企業組合), a cooperative business association (協業組合), or a cooperative or similar union a Cabinet Order (政令) specifies.

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（平成三年法律第五十七号）第二条第一項に規定する中小企業者

買付等数量（かいつけとうすうりょう）

In Article 174-3, the quantity of securities, commodities or similar items a Cabinet Order (政令) specifies that the violator (違反者) or a person with a specified relationship (特定関係者) owns, or the quantity, calculated as a Cabinet Order sets, of transactions such as those in Article 2, paragraph (21), item (ii) under which the violator receives money if the actual figure exceeds the agreed figure, that the violator has agreed for its own account or theirs.

…反者若しくは特定関係者が所有している有価証券若しくは商品その他これに準ずる有価証券若しくは商品として政令で定めるものの数量又は違反者が自己若しくは特定関係者の計算において約定している第二条第二十一項第二号…

租税特別措置（そぜいとくべつそち）

In the chapter on reports about local tax burden reduction measures, a special tax measure as defined in Article 2, paragraph 1, item 1 of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation (Act No. 8 of 2010).

租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第一号に規定する租税特別措置

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.

同条第十二号の七の六に規定する完全支配関係

外国親会社等（がいこくおやがいしゃとう）

The foreign corporation that owns at least half of a Japanese corporation's voting shares or is otherwise related to it as a Cabinet Order (政令) specifies, or that has an office in Japan, and that grants stock options or similar rights to the officers and employees working there.

同条に規定する外国親会社等

外国居住者等（がいこくきょじゅうしゃとう）

A foreign resident, etc. as defined in Article 2, item (iii) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity: an individual domiciled in, or a corporation with its head or principal office in, a foreign country other than a tax treaty partner that Cabinet Order (政令) designates as treating Japan alike on tax and on exchanging information, or a similar person Cabinet Order sets, including that country's competent authority.

同法第二条第三号に規定する外国居住者等

適格株式分配（てきかくかぶしきぶんぱい）

A share distribution (株式分配) in which only shares of a wholly owned subsidiary corporation (完全子法人) move, of a kind a Cabinet Order (政令) sets as one for the subsidiary and the distributing corporation (現物分配法人) to run their businesses independently, limited to one in which the shares are given in proportion to the shareholdings in the distributing corporation.

…株式のみが移転する株式分配のうち、完全子法人と現物分配法人とが独立して事業を行うための株式分配として政令で定めるもの（当該株式が現物分配法人の発行済株式等の総数又は総額のうちに占める当該現物分配法人の各株…

適格株式移転（てきかくかぶしきいてん）

A share transfer (株式移転) of one of the kinds Article 2, item (xii)-18 lists — such as one between subsidiaries under the full control of the same person, one between subsidiaries in a controlling interest (支配関係) in which about 80 percent or more of the employees and the main business carry on, or one for running a business jointly — in which the subsidiaries' shareholders receive nothing but shares of the new wholly owning parent corporation, apart from payments to dissenting shareholders.

次のいずれかに該当する株式移転で株式移転完全子法人の株主に株式移転完全親法人の株式以外の資産（株式移転に反対する当該株主に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付…

業務執行役員（ぎょうむしっこうやくいん）

In Article 34, paragraph (1), item (iii), an officer (役員) who executes the corporation's business, of the kinds a Cabinet Order (政令) specifies.

業務を執行する役員として政令で定めるもの

個人識別事項（こじんしきべつじこう）

In Article 3, a person's name and date of birth, or name and address, as stated in a copy of their certificate of residence (住民票の写し) or a certificate of what it records, as defined in Article 12, paragraph (1), item (ii) of the Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014).

行政手続における特定の個人を識別するための番号の利用等に関する法律施行令（平成二十六年政令第百五十五号）第十二条第一項第二号に規定する個人識別事項

第二号加入者（だいにごうかにゅうしゃ）

A participant of the individual-type pension plan (個人型年金加入者) who is a person listed in Article 62, paragraph (1), item (ii): a category 2 insured person under the National Pension Act (第二号被保険者), other than a participant of a corporate-type pension plan who pays their own contributions to it or another person a Cabinet Order (政令) specifies.

個人型年金加入者であって、同項第二号に掲げるもの

適用対象金額（てきようたいしょうきんがく）

In Article 40-4, the income for a business year of a specified foreign affiliated company (特定外国関係会社) or subject foreign affiliated company (対象外国関係会社), computed from its accounts by standards a Cabinet Order (政令) sets that follow the Corporation Tax Act and this Act (the base income amount (基準所得金額)), then adjusted, as a Cabinet Order provides, for deficits arising in business years beginning in the previous seven years and for taxes on that income.

…決算に基づく所得の金額につき法人税法及びこの法律による各事業年度の所得の金額の計算に準ずるものとして政令で定める基準により計算した金額（以下この号において「基準所得金額」という。）を基礎として、政令で定めるところにより、当該各事業年度開始の日前七年以内に開始した各事業年度において生じた欠損の金額及…

住宅借入金等（じゅうたくかりいれきんとう）

In Article 41-5, a loan or debt, other than interest, of a kind a Cabinet Order (政令) sets, taken on for building or buying a house used as a dwelling or acquiring its site — such as a loan from a financial institution or the Japan Housing Finance Agency that the contract says is repaid in instalments over ten years or more.

…返済することとされているものその他の住宅の取得等に係る借入金又は債務（利息に対応するものを除く。）で政令で定めるもの

証券貸借取引（しょうけんたいしゃくとりひき）

A transaction, of a kind a Cabinet Order (政令) specifies, lending or borrowing securities against cash or securities as collateral.

現金又は有価証券を担保とする有価証券の貸付け又は借入れを行う取引で政令で定めるもの

特定支配関係（とくていしはいかんけい）

In Article 68-2-2, a relationship between two domestic corporations in which one holds, directly or indirectly, more than half of the other's issued shares, etc., or another relationship a Cabinet Order (政令) sets.

一方の内国法人と他方の内国法人との間にいずれか一方の内国法人が他方の内国法人の発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式を直接又は間接に保有する関係その他の政令で定める関係

戸籍関係情報（こせきかんけいじょうほう）

Information, specified by Ministry of Justice Order (法務省令) as information to be provided under Article 19, item (viii) or (ix), that can be produced by computer processing of the duplicate copies (副本) of family registers (戸籍) or removed family registers (除かれた戸籍) kept on magnetic disk — such as whether a person recorded there has a parent-child or other family relationship with another, or about marriage and the forming of other family relationships — and that contains an information provision personal identification code (情報提供用個人識別符号).

…入力、蓄積、編集、加工、修正、更新、検索、消去、出力又はこれらに類する処理をいう。）その他これに伴う政令で定める措置をいう。以下同じ。）を行うことにより作成することができる戸籍又は除かれた戸籍の副本に記録…

要履行保証額（ようりこうほしょうがく）

As used in Article 43, paragraph (1), for each type of funds transfer services, the total of the outstanding obligations (未達債務) on each business day and the cost of the procedure for exercising the right in Article 59, paragraph (1), each calculated as a Cabinet Office Order (内閣府令) provides; for type III funds transfer services of a provider under Article 45-2, paragraph (1), the outstanding obligations are first reduced by the share the deposit management rate (預貯金等管理割合) sets; where that total is no more than an amount a Cabinet Order (政令) sets for small providers, that amount instead.

資金移動業の種別ごとの各営業日における未達債務の額（資金移動業者がその行う為替取引に関し負担する債務の額であって内閣府令で定めるところにより算出した額をいう。以下この章において同じ。）と第五十九条第一…

特定雑損失金額（とくていざつそんしつきんがく）

For the prefectural inhabitant tax (道府県民税), the part of a casualty loss (雑損失の金額) arising from losses that a specified extraordinary disaster (特定非常災害) caused to assets of the kind Article 34, paragraph 1, item 1 covers, owned by the taxpayer or by a spouse or other relative sharing the taxpayer's livelihood of a kind a Cabinet Order (政令) sets — including unavoidable related spending a Cabinet Order sets, less what insurance, damages or the like made good — which can be deducted in each of the five fiscal years from the fiscal year after next.

次条第四項に規定する特定雑損失金額