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長期大規模工事（ちょうきだいきぼこうじ）

Construction, manufacturing or software development work lasting a year or more from its start to the agreed delivery date, of a large scale and meeting other requirements a Cabinet Order (政令) sets, whose income is recognised year by year as the work progresses.

…の日から当該工事に係る契約において定められている目的物の引渡しの期日までの期間が一年以上であること、政令で定める大規模な工事であることその他政令で定める要件に該当するもの

特定雑損失金額（とくていざつそんしつきんがく）

A casualty loss arising from a specified extraordinary disaster (特定非常災害), of the kind Article 71-2 describes, which can be carried forward and deducted for five years.

次条第一項に規定する特定雑損失金額

贈与満了基準日（ぞうよまんりょうきじゅんび）

The earlier of the day five years after a gift by which assets pass to a nonresident (非居住者) — ten years where an extension is filed under Article 137-3, paragraph (3) — and the day the donee returns to Japan or another case of Article 60-3, paragraph (6), item (i) or (iii), or one a Cabinet Order (政令) specifies, arises; the deferral of the donor's tax under Article 137-3, paragraph (1) lasts until four months after the day after it.

当該贈与の日から五年を経過する日又は受贈者帰国等の場合（第六十条の三第六項第一号又は第三号に掲げる場合その他政令で定める場合をいう。第三項第一号において同じ。）に該当することとなつた日のいずれか早い日

短期退職手当等（たんきたいしょくてあてとう）

Severance pay for five years or less of service other than as a corporate officer, public official or similar, that is not specified officers' severance pay, as defined in Article 30, paragraph (4).

第三十条第四項に規定する短期退職手当等

長期大規模工事（ちょうきだいきぼこうじ）

Construction, manufacturing or software development work lasting a year or more from its start to the agreed delivery date, of a large scale and meeting other requirements a Cabinet Order (政令) sets, whose income is recognised year by year as the work progresses.

…の日から当該工事に係る契約において定められている目的物の引渡しの期日までの期間が一年以上であること、政令で定める大規模な工事であることその他政令で定める要件に該当するもの

当期純損益金額（とうきじゅんそんえききんがく）

The net profit or net loss of a constituent entity (構成会社等) or joint venture (共同支配会社等) for a covered fiscal year (対象会計年度), in the amount a Cabinet Order (政令) sets, on which the consolidated financial statements used for it — its ultimate parent entity's, or for a joint venture those of the joint venture at the head of it — are based, as Article 82, item (xxvi) defines it.

第八十二条第二十六号に規定する当期純損益金額

適格簡易請求書（てきかくかんいせいきゅうしょ）

An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) may give instead of a qualified invoice (適格請求書) for taxable transfers in retail and other businesses a Cabinet Order (政令) sets, stating the issuer's name and registration number, the date, what was supplied (marking items taxed at the reduced rate), the tax-exclusive or tax-inclusive total for each tax rate, and the consumption tax amount or the rate applied.

第五十七条の四第二項に規定する適格簡易請求書

当初認定起算日（とうしょにんていきさんび）

The day a Cabinet Order (政令) sets as the start of the period of a specified forest management plan (特定森林経営計画) — where Article 17, paragraph (1) of the Forest Act has applied to the plan before, one the certified forest owner, etc. (認定森林所有者等) of the first such application had certified by the mayor or other authority (市町村長等) — from which the ten years of the forestry development period (施業整備期間) are counted.

…、最初の適用に係る同項の認定森林所有者等が市町村長等の認定を受けたものに限る。）の期間の起算日として政令で定める日

未公開有価証券（みこうかいゆうかしょうけん）

In Article 171-2, paragraph (1), corporate bond certificates, share certificates, share option certificates and other securities a Cabinet Order (政令) specifies as especially needing fair trading, other than securities listed on a financial instruments exchange, over-the-counter traded securities, tradable securities (取扱有価証券) and securities a Cabinet Order specifies as having trading prices or issuer information that can easily be obtained.

社債券、株券、新株予約権証券その他の適正な取引を確保することが特に必要な有価証券として政令で定める有価証券であつて、次に掲げる有価証券のいずれにも該当しないもの

預金等媒介業務（よきんとうばいかいぎょうむ）

Deposit, etc. intermediary business operations as defined in Article 11, paragraph (2) of the Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto: the business, carried on by someone other than a bank agent (銀行代理業者) or others set by Cabinet Order (政令), of acting as intermediary in concluding certain contracts for deposits, loans or bill discounting, or exchange transactions (為替取引) with banks and the other institutions that paragraph lists.

同法第十一条第二項（定義）に規定する預金等媒介業務

特定福祉用具販売（とくていふくしようぐはんばい）

The sale, in the manner a Cabinet Order (政令) sets, of specified equipment covered by public aid (特定福祉用具) — equipment used for bathing or toileting and other equipment the Minister of Health, Labour and Welfare specifies — to a person requiring long-term care at home (居宅要介護者).

居宅要介護者について福祉用具のうち入浴又は排せつの用に供するものその他の厚生労働大臣が定めるもの（以下「特定福祉用具」という。）の政令で定めるところにより行われる販売

除票基礎証明事項（じょひょうきそしょうめいじこう）

The basic entries on a removed certificate of residence (除票) — the name and its kana reading, date of birth, sex, the date the person became a resident, the address and the dates it was set and notified, and the previous address (Article 7, items (i) to (iii) and (vi) to (viii)) — together with other matters Cabinet Order (政令) sets.

第十五条の四第三項に規定する除票基礎証明事項

新生命保険契約等（しんせいめいほけんけいやくとう）

A contract of the kinds paragraph 7, item 1 lists (life insurance, the former postal life insurance (簡易生命保険), life mutual aid (生命共済) and defined-benefit corporate pension arrangements) concluded on or after 1 January 2012, other than one concluded earlier that lapsed and was revived on or after that date, or one attached to another insurance contract, or the rules of a defined-benefit corporate pension plan or fund approved or authorised on or after that date, under which everyone who receives the insurance money or benefits is the person who pays the premiums or contributions or that person's spouse or other relative.

…して締結した新契約又は同日以後に確定給付企業年金法（平成十三年法律第五十号）第三条第一項第一号その他政令で定める規定（次号において「承認規定」という。）の承認を受けたニに掲げる規約若しくは同項第二号その他政令で定める規定（次号において「認可規定」という。）の認可を受けた同項第二号に規定する基金（次号において…

電子計算機処理等（でんしけいさんきしょりとう）

Computer processing (電子計算機処理) — entering, storing, editing, processing, correcting, updating, searching, erasing or outputting information by computer, or similar processing — and the accompanying measures a Cabinet Order (政令) sets, as the Local Tax Joint Organization (地方税共同機構) carries them out on the tax information it handles (機構処理税務情報).

電子計算機処理（電子計算機を使用して行われる情報の入力、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

相続等満了基準日（そうぞくとうまんりょうきじゅんび）

The earlier of the day five years after an inheritance begins by which assets pass to a nonresident (非居住者) — ten years where an extension is filed under Article 137-3, paragraph (3) — and the day the recipients return to Japan or another case of Article 60-3, paragraph (6), item (i) or (iii), or one a Cabinet Order (政令) specifies, arises; the deferral of the heirs' tax under Article 137-3, paragraph (2) lasts until four months after the day after it.

…の日から五年を経過する日又は相続人帰国等の場合（第六十条の三第六項第一号又は第三号に掲げる場合その他政令で定める場合をいう。次項第一号において同じ。）に該当することとなつた日のいずれか早い日

部分適用対象金額（ぶぶんてきようたいしょうきんがく）

For a partially covered foreign affiliated company (部分対象外国関係会社) and a business year, the total of its specified income in items (i) to (iii), (viii), (ix) and (xi) of paragraph (8) of the same Article (dividends, interest, securities lending fees, rents, royalties and abnormal income), plus the total of items (iv) to (vii)-2 and (x) (gains on securities, derivatives and foreign exchange, other financial income, insurance income and gains on intangible assets) — taken as zero if negative — after adjusting, as a Cabinet Order (政令) sets, for negative totals of those items in business years that began within seven years before, as paragraph (9) of the same Article defines it.

第九項に規定する部分適用対象金額

特定中小企業者等（とくていちゅうしょうきぎょうしゃとう）

In Article 42-6(2), a small or medium-sized business or similar body filing blue returns (中小企業者等, as Article 42-6(1) defines it) other than corporations a Cabinet Order (政令) excludes.

中小企業者等のうち政令で定める法人以外の法人

基金事業対象収入額（ききんじぎょうたいしょうしゅうにゅうがく）

The part of what a municipality's (市町村) special account (特別会計) for long-term care insurance took in during the plan period (計画期間), leaving out grants from the prefecture's financial stabilization fund (基金事業交付額) and loans from it (基金事業借入金), that goes, as calculated in the way a Cabinet Order (政令) sets, to the cost of long-term care and prevention benefits (介護給付及び予防給付), community support projects (地域支援事業), the contribution to the financial stabilization fund (財政安定化基金拠出金) and repaying those loans.

…政安定化基金拠出金の納付に要した費用の額並びに基金事業借入金の償還に要した費用の額に充てるものとして政令で定めるところにより算定した額

国民年金の被保険者（こくみんねんきんのひほけんしゃ）

In Article 7, item (xi), Article 29 and Article 31, paragraph (3), a person insured under the National Pension (国民年金) under Article 7 of the National Pension Act or other provisions a Cabinet Order (政令) specifies, other than category 2 insured persons (第二号被保険者), who are those insured under employees' pension insurance (厚生年金保険), and category 3 insured persons (第三号被保険者), who are their dependent spouses aged 20 to 59.

国民年金法（昭和三十四年法律第百四十一号）第七条その他政令で定める法令の規定による国民年金の被保険者（同条第一項第二号に規定する第二号被保険者及び同項第三号に規定する第三号被保険者を除く。）

介護医療保険契約等（かいごいりょうほけんけいやくとう）

An insurance or mutual aid contract made on or after 1 January 2012, of the kinds the item lists — ones paying out on medical-cost events such as hospital treatment — whose beneficiaries are all the person paying the premiums or that person's spouse or other relatives, including such a contract attached to another insurance contract.

平成二十四年一月一日以後に締結した次に掲げる契約（失効した同日前に締結した当該契約が同日以後に復活したものを除く。以下この号において「新契約」という。）又は他の保険契約に附帯して締結した新契約のうち、…