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機構指定納付受託者（きこうしていのうふじゅたくしゃ）

A person, of a kind a Cabinet Order (政令) sets as able to do the work properly and reliably, whom the Local Tax Joint Organization (地方税共同機構) designates as an Order of the Ministry of Internal Affairs and Communications (総務省令) provides, and who may, at the request of a person paying specified collections (特定徴収金), carry out the work of paying them (Article 747-8, paragraph 1).

第七百四十七条の八第一項に規定する機構指定納付受託者

特定役員退職手当等（とくていやくいんたいしょくてあてとう）

Severance pay received for service as a corporate officer, member of the Diet or a local assembly, or public employee lasting five years or less, as defined in Article 30, paragraph (5).

第五項に規定する特定役員退職手当等

外国合併親法人株式（がいこくがっぺいおやほうじんかぶしき）

Shares of a foreign parent corporation of the merging corporation (外国合併親法人), as defined in Article 37-14-3, paragraph (6), item (ii).

同項第二号に規定する外国合併親法人の株式

位置情報無承諾取得等（いちじょうほうむしょうだくしゅとくとう）

Any of the acts listed in Article 2(3), done to a particular person, or to their spouse, a relative in the direct line or living with them, or anyone else closely connected to them in social life, in order to satisfy romantic or other feelings of affection for that person or resentment at those feelings going unreturned: without the person's consent, obtaining the location information (位置情報) of a device for recording or transmitting location information (位置情報記録・送信装置) in their possession, by a method a Cabinet Order (政令) sets, or of a locating device that transmits identifying information (位置特定用識別情報送信装置) in their possession, or attaching such a device to something in their possession, giving them something with one attached, or doing another act a Cabinet Order sets that makes such a device move with them.

特定の者に対する恋愛感情その他の好意の感情又はそれが満たされなかったことに対する怨恨の感情を充足する目的で、当該特定の者又はその配偶者、直系若しくは同居の親族その他当該特定の者と社会生活において密接な…

新個人年金保険契約等（しんこじんねんきんほけんけいやくとう）

A contract of the kinds in item 1(a) to (c) of the paragraph (life insurance, the former postal life insurance (簡易生命保険) and life mutual aid (生命共済)) that provides for an annuity and is of a kind a Cabinet Order (政令) specifies, 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, that meets the conditions the item lists on who receives the annuity, how the premiums are paid and when and for how long the annuity is paid.

平成二十四年一月一日以後に締結した第一号イからハまでに掲げる契約（年金を給付する定めのあるもので政令で定めるもの（次号において「年金給付契約」という。）に限るものとし、失効した同日前に締結した当該契約…

譲渡制限付新株予約権（じょうとせいげんつきしんかぶよやくけん）

In Article 54-2(1), share options (新株予約権) 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新株予約権として政令で定めるもの

通算後譲渡損失の金額（つうさんごじょうとそんしつのきんがく）

In Article 41-5, the part of an individual's net loss for the year that, as a Cabinet Order (政令) computes it, comes from the loss on transfer of residential property (居住用財産の譲渡損失の金額), leaving out the part for land over 500 square metres included in the transferred asset.

…の金額に係るもの（当該居住用財産の譲渡損失の金額に係る譲渡資産のうちに土地又は土地の上に存する権利で政令で定める面積が五百平方メートルを超えるものが含まれている場合には、当該土地又は土地の上に存する権利の…

上場株式等保管委託契約（じょうじょうかぶしきとうほかんいたくけいやく）

A contract that a resident, or a non-resident with a permanent establishment in Japan, concludes with a financial instruments business operator or similar institution to have listed shares, etc. recorded in its book-entry transfer account register or held in its custody (other than for margin trading), stating that they are handled in a specified custody account (特定保管勘定) kept apart from other dealings and meeting other conditions, so that Article 37-11-3, paragraph 1 can apply.

…行うこと、当該特定保管勘定においては当該居住者又は恒久的施設を有する非居住者の次に掲げる上場株式等（政令で定めるものを除く。）のみを受け入れること、当該特定保管勘定において振替口座簿への記載若しくは記録又…

外国分割承継親法人株式（がいこくぶんかつしょうけいおやほうじんかぶしき）

Shares of a foreign parent corporation of the successor in a company split (外国分割承継親法人), as defined in Article 37-14-3, paragraph (6), item (iv).

前条第六項第四号に規定する外国分割承継親法人の株式

特例買取再販住宅の取得（とくれいかいとりさいはんじゅうたくのしゅとく）

Acquiring, from the real estate dealer (宅地建物取引業者) that carried out the specified renovation, etc. (特定増改築等), a special existing house (特例既存住宅) on which it carried out that renovation, of the kind a Cabinet Order (政令) specifies.

建築後使用されたことのある小規模居住用家屋で耐震基準に適合するものとして政令で定めるもの（以下この項及び次項において「特例既存住宅」という。）のうち特定増改築等をした家屋で政令で定めるものの当該特定増改築等をした宅地建物取引業者からの取得

上場株式等信用取引等契約（じょうじょうかぶしきとうしんようとりひきとうけいやく）

A contract that a resident, or a non-resident with a permanent establishment in Japan, concludes with a financial instruments business operator or similar institution for margin trading and similar transactions in listed shares, etc., stating that they are handled in a specified margin trading account (特定信用取引等勘定) kept apart from other dealings, which handles only transactions begun after the notification opening a specified account (特定口座), and meeting other conditions a Cabinet Order (政令) sets, so that Article 37-11-3, paragraph 2 can apply.

…ては特定口座開設届出書の提出後に開始する上場株式等の信用取引等に関する事項のみを処理することその他の政令で定める事項が定められているもの

特定地域経済牽引事業施設等（とくていちいきけいざいけんいんじぎょうしせつとう）

A facility or piece of equipment set out in an approved plan for a regional economy advancement project (承認地域経済牽引事業計画), of the size a Cabinet Order (政令) sets.

承認地域経済牽引事業計画に定められた施設又は設備で、政令で定める規模のもの

上場株式配当等受領委任契約（じょうじょうかぶしきはいとうとうじゅりょういにんけいやく）

A contract that a resident, or a non-resident with a permanent establishment in Japan, concludes with a financial instruments business operator or similar institution entrusting it to receive dividends and similar income on listed shares, etc., stating that those it handles can be credited to a specified listed share dividend account (特定上場株式配当等勘定) in the person's account with tax withholding selected (源泉徴収選択口座) and meeting other conditions, so that Article 37-11-6, paragraph 1 can apply.

…され、又は当該営業所に保管の委託がされている上場株式等に係るものに限る。）のみを受け入れることその他政令で定める事項が定められているもの

再計算グループ国内最低課税額（さいけいさんぐるーぷこくないさいていかぜいがく）

In Article 82-19, paragraphs (2), (3) and (5), for each past target accounting year (過去対象会計年度), the amount, set by a Cabinet Order (政令), by which that year's current group domestic minimum tax amount (当期グループ国内最低課税額) turns out to have been too low; a share of it goes into the domestic minimum tax amount (国内最低課税額) worked out for the year in hand.

過去対象会計年度の当期グループ国内最低課税額に満たない金額として政令で定める金額

上場廃止特定受益証券発行信託（じょうじょうはいしとくていじゅえきしょうけんはっこうしんたく）

A specified trust that issues beneficiary certificates (特定受益証券発行信託) whose beneficial interests were listed on a financial instruments exchange, or that meets other requirements a Cabinet Order (政令) sets; under Article 37-10, paragraph 4, money and other assets received on its termination or partial cancellation count as proceeds of capital gains, etc. on general shares, etc.

その受益権が金融商品取引法第二条第十六項に規定する金融商品取引所に上場されていたことその他の政令で定める要件に該当する特定受益証券発行信託

金融子会社等部分適用対象金額（きんゆうこがいしゃとう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 larger of the amount in item (i) of paragraph (10) of the same Article (profit on capital held beyond what is needed) and the total of the amounts in items (ii), (iii) and (v) of that paragraph (rents, royalties and abnormal income) plus the amount in item (iv) (gains on intangible assets), taken as zero if negative and adjusted, as a Cabinet Order (政令) sets, for negative amounts in business years that began within seven years before, as paragraph (11) of the same Article defines it.

前項に規定する金融子会社等部分適用対象金額

直接及び間接保有の株式等の数（ちょくせつおよびかんせつほゆうのかぶしきとうのかず）

The total number or amount of a foreign corporation's shares, etc. that a resident or domestic corporation holds directly, plus those a Cabinet Order (政令) sets as held indirectly through other foreign corporations.

居住者又は内国法人が直接に有する外国法人の株式等の数又は金額及び他の外国法人を通じて間接に有するものとして政令で定める当該外国法人の株式等の数又は金額の合計数又は合計額

金融関係法人部分適用対象金額（きんゆうかんけいほうじんぶぶんてきようたいしょうきんがく）

For a partially covered foreign affiliated corporation (部分対象外国関係法人) and a business year, the larger of the amount in item (i) of paragraph (10) of the same Article (profit on capital held beyond what is needed) and the total of the amounts in items (ii), (iii) and (v) of that paragraph (rents, royalties and abnormal income) plus the amount in item (iv) (gains on intangible assets), taken as zero if negative and adjusted, as a Cabinet Order (政令) sets, for negative amounts in business years that began within seven years before, as paragraph (11) of the same Article defines it.

前項に規定する金融関係法人部分適用対象金額

国内グループ国際最低課税残余額（こくないぐるーぷこくさいさいていかぜいざんよがく）

For each covered fiscal year (対象会計年度), the part of a specified multinational enterprise group's (特定多国籍企業グループ等) residual international minimum tax that falls to Japan: the group international minimum tax amount of Article 82-3, paragraph (1), less the amounts listed in Article 82-11, paragraph (2), items (i) and (ii), multiplied by half of Japan's share of the employees of the group's constituent entities (構成会社等) plus half of Japan's share of their tangible assets, each share calculated as a Cabinet Order (政令) sets.

…従業員等の数の合計数のうちに我が国を所在地国とする構成会社等の従業員等の数の合計数の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に百分の五十を乗じて計算した割合と当該特定多国籍企業グループ等に属す…

特別概算負担調整基準超過保険者（とくべつがいさんふたんちょうせいきじゅんちょうかほけんしゃ）

In Article 38, an insurer whose estimated amount equivalent to young-old payments before burden adjustment (負担調整前概算前期高齢者納付金相当額) for the fiscal year is above zero, for which the total in paragraph (1), item (ii), (a) — that amount plus its estimated aid for the old-old (概算後期高齢者支援金) divided by its adjustment rate for that aid — exceeds the amount in (b): that total plus the expected costs of its benefits (保険者の給付に要する費用等), multiplied by the fiscal year's special burden adjustment base rate (特別負担調整基準率), and whose expected financial strength for the year, worked out as a Cabinet Order (政令) provides, falls short of a standard the Cabinet Order sets.

…算前期高齢者納付金相当額が零を超える保険者のうち、イに掲げる合計額がロに掲げる額を超える者であつて、政令で定めるところにより算定した同年度における当該保険者の財政力の見込みが政令で定める基準に満たないもの