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For a corporation, the average of the experiment and research expenses (試験研究費) of the business years that began within the three years before the business year of the credit, each adjusted to that year's length in months (zero in certain cases a Cabinet Order (政令) sets for a newly founded group tax sharing corporation).
対象事業年度（第一項、第四項又は第七項に規定する事業年度（第八項第三号の通算法人の適用対象事業年度にあつては、当該通算法人に係る通算親法人の第一項、第四項又は第七項に規定…
A special business successor donee (特例経営承継受贈者) who received the deferral under Article 70-7-5, paragraph (1) and who, when the inheritance under paragraph (1) began, holds representative authority in the special certified inheritance succession company (特例認定相続承継会社), holds together with specially related persons more than half of its voting rights, and holds no fewer of its votes than any of those persons.
第七十条の七の五第一項の規定の適用を受ける同条第二項第六号に定める者で、次に掲げる要件の全てを満たすもの
買付け等
In Articles 27-22-2 and 27-22-3, on tender offers (公開買付け) by the issuer of listed share certificates, etc. (上場株券等), a purchase or other acquisition for value.
買付けその他の有償の譲受け
旅券
A passport, refugee travel document or other document in place of a passport (including a travel certificate from a Japanese consular officer) issued by the Japanese government, a foreign government Japan recognizes or a competent international organization, or an equivalent document from a competent authority of a region designated by Cabinet Order.
出入国管理及び難民認定法（以下「入管法」という。）第二条第五号に定める旅券
課税時期
The taxation date as defined in Article 2, item (iv) of the Land-holding Tax Act; land value tax (地価税) is not imposed on land held at the taxation date of 1998 or any later year, for the time being.
地価税法第二条第四号に規定する課税時期
A code or other information able to identify a registered holder (登記名義人), used to confirm that the registered holder is the one applying when they apply for a registration under the main clause of Article 22.
第二十二条本文の規定により登記名義人が登記を申請する場合において、当該登記名義人自らが当該登記を申請していることを確認するために用いられる符号その他の情報であって、登記名義人を識別することができるもの
A return filed after the due date, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).
国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告）に規定する期限後申告書
The experimental research expenses (試験研究費) for the year or business year for which the credit is claimed, less the comparative experimental research expenses (比較試験研究費), taken as a ratio of those comparative expenses.
増減試験研究費の額（第一項又は第四項の規定の適用を受けようとする年（以下この項において「適用年」という。）の年分の試験研究費の額から比較試験研究費の額を減算した金額をいう。）の当該比較試験研究費の額に…
The total experimental research expenses (試験研究費) of a group tax sharing corporation (通算法人) and the other corporations in its group for their business years, less their combined comparative experimental research expenses (比較試験研究費), as a ratio of that combined comparative amount.
第八項第三号の通算法人の適用対象事業年度及び同号イの他の通算法人の他の事業年度の試験研究費の額の合計額から比較試験研究費合計額（当該通算法人及び他の…
協同組合等
In Chapter III (special provisions on the Corporation Tax Act), a cooperative, etc. as defined in Article 2, item (vii) of the Corporation Tax Act: a corporation listed in Appended Table 3 (別表第三) of that Act, such as an agricultural cooperative (農業協同組合), a fishery cooperative (漁業協同組合), a consumer cooperative (消費生活協同組合) or a shinkin bank (信用金庫).
法人税法第二条第七号に規定する協同組合等
外国貨物
Foreign goods as defined in Article 2, paragraph (1), item (iii) of the Customs Act — goods whose export has been permitted, and goods that have arrived in Japan from abroad (including marine products caught on the high seas by foreign ships) before their import is permitted — including exported mail that Article 73-2 of that Act treats as goods permitted for export.
関税法第二条第一項第三号（定義）に規定する外国貨物（同法第七十三条の二（輸出を許可された貨物とみなすもの）の規定により輸出を許可された貨物とみなされるものを含む。）
A foreign corporation in which residents, domestic corporations, specially related nonresidents and de facto controlled foreign corporations together hold, directly and indirectly, more than 50% of the shares, voting rights or rights to dividends; a foreign corporation under the de facto control (実質支配関係) of a resident or domestic corporation; or a foreign corporation a Cabinet Order (政令) specifies that would be a foreign financial institution and is in a special relationship, such as being managed by it, with a partially covered foreign affiliated company comparable to one.
同条第二項第一号に規定する外国関係会社
有価証券
Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act, including rights deemed to be securities under paragraph (2) of that Article.
金融商品取引法（昭和二十三年法律第二十五号）第二条第一項に規定する有価証券をいい、同条第二項の規定により有価証券とみなされる権利を含む
Throughout this Act, a person's spouse and the relatives defined in Article 877 of the Civil Code: lineal blood relatives and siblings, who owe each other support, and relatives within the third degree on whom a family court (家庭裁判所) has imposed that duty in special circumstances.
配偶者及び民法（明治二十九年法律第八十九号）第八百七十七条（扶養義務者）に規定する親族
A specified trust that issues beneficiary certificates as defined in Article 2, item (xxix)(c) of the Corporation Tax Act.
法人税法第二条第二十九号ハに規定する特定受益証券発行信託
Throughout this Act, both a motor vehicle as defined in Article 2, paragraph (1), item (ix) of the Road Traffic Act — a vehicle that runs on an engine or motor without rails or overhead wires, or one performing specified automated operation (特定自動運行), other than motorized bicycles, light vehicles (軽車両) and the other small vehicles that item leaves out — and a motorized bicycle (原動機付自転車) as defined in item (x) of that paragraph.
道路交通法（昭和三十五年法律第百五号）第二条第一項第九号に規定する自動車及び同項第十号に規定する原動機付自転車（次条第四号イにおいて単に「原動機付自転車」という。）
棚卸資産
In Chapter III (special provisions on the Corporation Tax Act), inventory assets as defined in Article 2, item (xx) of the Corporation Tax Act: goods, products, semi-finished products, work in progress, raw materials and other assets that must be counted in stocktaking, as a Cabinet Order (政令) specifies, other than securities and the short-term trading commodities, etc. (短期売買商品等) of Article 61, paragraph (1) of that Act.
法人税法第二条第二十号に規定する棚卸資産
In Chapter III (special provisions on the Corporation Tax Act), a corporation making a capital contribution in kind as defined in Article 2, item (xii)-4 of the Corporation Tax Act: a corporation that transfers its assets, or its assets together with its liabilities, by a capital contribution in kind (現物出資).
法人税法第二条第十二号の四に規定する現物出資法人
A special permanent resident certificate (特別永住者証明書) that also works as an Individual Number Card (個人番号カード), with that function added under Article 16-2 and the procedure in Article 18-5 of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
この条の規定及び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（平成二十五年法律第二十七号。以下この条及び次条において「番号利用法」という。）第十八条の五の規定に定める手続により個人番号カード（番号利用法第二条第七項に規定する個人番号カードをいう。次条において同じ。）としての機能を付加するための措置が講じられた特別永住者証明書
A company defined in Article 70-7-5, paragraph (2), item (i) (a special certified gift succession company, 特例認定贈与承継会社) which, when the inheritance under paragraph (1) began, meets all the requirements this item lists (the unlisted-shares requirement does not apply where the special donor (特例贈与者) died after the earlier of the days in item (v)(a) and (b)): at least one regular employee; not being an asset-holding or asset-management company of the kind a Cabinet Order (政令) specifies; its shares and those of its closely connected specially related companies (特定特別関係会社) being unlisted; neither it nor those companies being an adult entertainment business company (風俗営業会社); at least five regular employees where a specially related company (特別関係会社) is a foreign company whose shares it or a corporation it controls holds; and other requirements a Cabinet Order sets.
第七十条の七の五第二項第一号に定める会社で、前項の規定の適用に係る相続の開始の時において、次に掲げる要件（同項の規定の適用を受け…