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特定非常災害発生年特定純損失金額（とくていひじょうさいがいはっせいねんとくていじゅんそんしつきんがく）

In the rule letting a resident who files a final tax return (確定申告書) and whose business fixed assets lost at least a tenth of their value in a specified extraordinary disaster (特定非常災害), but who is not covered by paragraph (1)'s rule for blue-return (青色申告) filers, carry such losses forward for five years: the part of the net loss of the disaster year that relates to the kinds of loss listed in Article 70, paragraph (2), as a Cabinet Order (政令) specifies.

次条第二項に規定する特定非常災害発生年特定純損失金額

国外支配株主等及び資金供与者等に対する負債（こくがいしはいかぶぬしとうおよびしきんきょうよしゃとうにたいするふさい）

A domestic corporation's liabilities to its foreign controlling shareholders, etc. (国外支配株主等), and those to fund providers, etc. (資金供与者等) that a Cabinet Order (政令) specifies, in each case only liabilities on which interest on liabilities, etc. (負債の利子等) is paid or that otherwise relate to raising funds.

…負債（負債の利子等の支払の基因となるものその他資金の調達に係るものに限る。）及び資金供与者等に対する政令で定める負債（負債の利子等の支払の基因となるものその他資金の調達に係るものに限る。）

大法人（だいほうじん）

In Article 66, paragraph (5), items (ii) and (iii), a corporation with stated capital or capital contributions of 500 million yen or more, a mutual company (相互会社) or a similar corporation a Cabinet Order (政令) specifies, or a trust corporation (受託法人) under Article 4-3; an ordinary corporation wholly controlled by one does not get the reduced tax rate of Article 66, paragraph (2).

次に掲げる法人

合同運用信託（ごうどううんようしんたく）

A money trust accepted by a trust company (or a financial institution authorised to do trust business) that manages together the trust property of many unrelated settlors, excluding certain investment trusts and trusts whose settlors are not in substance many.

…る外国投資信託をいう。次号及び第二十九号ロにおいて同じ。）並びに委託者が実質的に多数でないものとして政令で定める信託を除く。）

発行保証金保全契約（はっこうほしょうきんほぜんけいやく）

In Chapter II, a contract under which a bank or other deposit-taking institution (銀行等) meeting requirements a Cabinet Order (政令) sets, or another person that Order specifies, undertakes to deposit security for issuance (発行保証金) on an issuer of prepaid payment instruments' behalf when the Prime Minister orders it.

政令で定める要件を満たす銀行等その他政令で定める者が前払式支払手段発行者のために内閣総理大臣の命令に応じて発行保証金を供託する旨の契約

旅券（りょけん）

A passport as defined in Article 2, item (v) of the Immigration Control and Refugee Recognition Act: a passport, refugee travel document or other certificate in place of a passport (including a travel certificate issued by a Japanese consular officer) issued by the Japanese government, a foreign government Japan recognizes or a competent international organization, or an equivalent document issued by a competent authority of a region a Cabinet Order (政令) designates.

出入国管理及び難民認定法第二条第五号（定義）に規定する旅券

支払者（しはらいしゃ）

In Article 16-2, paragraphs (1) and (2), the payer referred to in Article 11, paragraph (3) of the Income Tax Act: the person paying the interest, distributions or dividends on the bonds or similar securities, through whom the return claiming the tax exemption is submitted to the district director (税務署長).

法第十一条第三項に規定する支払者

時価法（じかほう）

In Article 61, the method of valuing commodities for short-term trading, etc. (短期売買商品等) held at the end of a period by sorting them by kind or brand and valuing each kind or brand at its price at that time, calculated as a Cabinet Order (政令) specifies.

…「種類等」という。）の異なるごとに区別し、その種類等の同じものについて、当該期末時における価額として政令で定めるところにより計算した金額をもつて当該短期売買商品等の当該期末時における評価額とする方法

使用者（しようしゃ）

In Article 41, paragraph (1), item (iv), the person who pays an individual salary, etc. (給与等) or a retirement allowance, etc. (退職手当等) as the Income Tax Act defines them, where the individual is not an officer (役員) as the Corporation Tax Act defines one or another person a Cabinet Order (政令) sets.

当該個人が法人税法第二条第十五号に規定する役員その他政令で定める者に該当しない場合における当該支払をする者

探鉱等（たんこうとう）

Exploration for resources and other acts a Cabinet Order (政令) sets, the only business of a resource exploration business corporation (資源探鉱事業法人).

資源の探鉱その他の政令で定める行為

本店等（ほんてんとう）

Of a foreign corporation with a permanent establishment (恒久的施設) in Japan, its head office, branches, factories and similar places a Cabinet Order (政令) sets, other than that permanent establishment, as Article 138, paragraph (1), item (i) of the Corporation Tax Act defines them.

法人税法第百三十八条第一項第一号に規定する本店等

宅地等（たくちとう）

In Article 70-6-10, paragraph (2), item (i)(a), land or rights over land (土地の上に存する権利), limited to those a Cabinet Order (政令) specifies among land used as the site of a building or structure that a Ministry of Finance Order (財務省令) specifies.

土地又は土地の上に存する権利をいい、財務省令で定める建物又は構築物の敷地の用に供されているもののうち政令で定めるものに限る

軽車両（けいしゃりょう）

A device made to move on land by human or animal power without using rails or overhead wires, or a device made to be towed by one, of a kind a Cabinet Order (政令) specifies.

人力若しくは畜力により陸上を移動させることを目的として製作した用具で軌条若しくは架線を用いないもの又はこれにより牽引して陸上を移動させることを目的として製作した用具であつて、政令で定めるもの

組合等（くみあいとう）

In Article 165-2, a partnership formed under a partnership contract under Article 667, paragraph (1) of the Civil Code, an investment limited partnership under the Limited Partnership Act for Investment, a limited liability partnership under the Limited Liability Partnership Act, or a similar body a Cabinet Order (政令) specifies.

…る有限責任事業組合（以下この条において「有限責任事業組合」という。）又はこれらの組合に類似する団体で政令で定めるもの

輸出物品（ゆしゅつぶっぴん）

In Article 74-2, paragraph (1), the goods referred to in Article 8, paragraph (1) of the Consumption Tax Act: goods that a person eligible for tax-free purchase (免税購入対象者), such as a nonresident staying in Japan with temporary visitor (短期滞在) status, buys from a business running an export goods sales site (輸出物品販売場) for export, in a manner a Cabinet Order (政令) sets — other than goods a Ministry of Finance Order (財務省令) names as at high risk of being bought for improper consumption-tax purposes — and whose sale is exempt from consumption tax only where, among other conditions, the buyer obtains the confirmation of a Director-General of Customs (税関長) that the goods are being exported within 90 days of purchase.

同法第八条第一項（輸出物品販売場における輸出物品の譲渡に係る免税）に規定する物品

調査通知（ちょうさつうち）

Notice given to a taxpayer before an examination of the tax items and periods to be examined and other matters set by Cabinet Order (政令), under Article 65, paragraph (6); an amended return filed before this notice, and not in anticipation of a reassessment, escapes the penalty tax for understatement.

第六十五条第六項（過少申告加算税）に規定する調査通知

帰属割合（きぞくわりあい）

In Article 82-3, paragraph (1), the share, calculated as a Cabinet Order (政令) sets taking into account ownership interests (所有持分) and other circumstances, of a constituent entity's or joint venture's allocated international minimum tax amount (会社等別国際最低課税額) that is attributed to the domestic corporation.

所有持分その他の事情を勘案して当該内国法人に帰せられる割合として政令で定めるところにより計算した割合

要介護者（ようかいごしゃ）

A person requiring long-term care as defined in Article 7, paragraph (3) of the Long-Term Care Insurance Act: a person in a condition of need for long-term care (要介護状態) 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).

介護保険法（平成九年法律第百二十三号）第七条第三項に規定する要介護者

耐用年数（たいようねんすう）

In Article 23-2, paragraph (1), item (ii), the useful life of a building subject to a spouse's right of residence (配偶者居住権): the number of years a Cabinet Order (政令) sets, corresponding to the useful lives fixed under the Income Tax Act.

所得税法の規定に基づいて定められている耐用年数に準ずるものとして政令で定める年数

所有期間（しょゆうきかん）

The holding period (所有期間) as defined in Article 31, paragraph (2): the period a Cabinet Order (政令) sets as the time the individual continuously held the land or building transferred, from the day after acquiring or constructing it.

第三十一条第二項に規定する所有期間