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国際最低課税残余額（こくさいさいていかぜいざんよがく）

In Part III, Chapter III, Section 1, the share of a specified multinational enterprise group's (特定多国籍企業グループ等) domestic group international minimum tax residual amount (国内グループ国際最低課税残余額) for a covered fiscal year that falls to a foreign corporation that is a constituent entity (構成会社等) of the group with a permanent establishment, etc. (恒久的施設等) located in Japan: that amount multiplied by half the permanent establishment's share of the employees, etc. (従業員等) of the group's constituent entities located in Japan plus half its share of their tangible assets, each share calculated as a Cabinet Order (政令) sets.

特定多国籍企業グループ等（第八十二条第四号（定義）に規定する特定多国籍企業グループ等をいう。以下この項において同じ。）に属する恒久的施設等（同条第六…

銀行等（ぎんこうとう）

In Article 4, paragraph (3), a bank, a long-term credit bank (長期信用銀行) as defined in Article 2 of the Long Term Credit Bank Act (a person licensed by the Prime Minister (内閣総理大臣) under Article 4, paragraph (1) of that Act), or another financial institution set by Cabinet Office Order (内閣府令).

銀行、長期信用銀行（長期信用銀行法（昭和二十七年法律第百八十七号）第二条（定義）に規定する長期信用銀行をいう。以下同じ。）その他内閣府令で定める金融機関

振替機関（ふりかえきかん）

In Article 74-13-4, a stock company designated by the competent minister under Article 3 of the Act on Book-Entry Transfer of Corporate Bonds and Shares, as defined in Article 2, paragraph (2) of that Act, which keeps accounts for the book-entry transfer of corporate bonds, shares and similar securities.

社債、株式等の振替に関する法律第二条第二項（定義）に規定する振替機関

同族会社等（どうぞくがいしゃとう）

In Article 64, paragraphs (1) and (2), a family company (同族会社) as defined in Article 2, item (x) of the Corporation Tax Act, or a corporation listed in Article 157, paragraph (1), item (ii) of the Income Tax Act — one with three or more business offices, at half or more of which the head or a related individual once ran that business as a sole trader, and whose such heads together hold two thirds or more of its shares or capital.

法人税法第二条第十号（定義）に規定する同族会社又は所得税法第百五十七条第一項第二号に掲げる法人

口座管理機関（こうざかんりきかん）

In Articles 74-13-3 and 74-13-4, a body that has opened accounts for others for the book-entry transfer of corporate bonds, shares and similar securities under Article 44 of the Act on Book-Entry Transfer of Corporate Bonds and Shares (as defined in Article 2, paragraph (4) of that Act), leaving out the foreign bodies designated under Article 44, paragraph (1), item (xiii), which are licensed abroad to manage others' bonds.

社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第四項（定義）に規定する口座管理機関（同法第四十四条第一項第十三号（口座管理機関の口座の開設）に掲げる者を除く。）

特定目的信託（とくていもくてきしんたく）

A specified-purpose trust as defined in Article 2, paragraph (13) of the Act on the Securitization of Assets (Act No. 105 of 1998).

資産の流動化に関する法律（平成十年法律第百五号）第二条第十三項（定義）に規定する特定目的信託

長期信用銀行（ちょうきしんようぎんこう）

A long-term credit bank as defined in Article 2 of the Long Term Credit Bank Act (Act No. 187 of 1952): a person licensed by the Prime Minister (内閣総理大臣) under Article 4, paragraph (1) of that Act.

長期信用銀行法（昭和二十七年法律第百八十七号）第二条（定義）に規定する長期信用銀行

一般社団法人等（いっぱんしゃだんほうじんとう）

In Article 66-2, a general incorporated association or general incorporated foundation, other than one that, when the decedent's inheritance begins, is a public interest incorporated association or public interest incorporated foundation, a non-profit corporation (非営利型法人) as defined in Article 2, item (ix)-2 of the Corporation Tax Act, or another kind a Cabinet Order (政令) specifies.

…一般財団法人（被相続人の相続開始の時において公益社団法人又は公益財団法人、法人税法第二条第九号の二（定義）に規定する非営利型法人その他の政令で定める一般社団法人又は一般財団法人に該当するものを除く。）

公告方法（こうこくほうほう）

The means by which a bank gives public notice (公告), as defined in Article 2, item (xxxiii) of the Companies Act.

会社法第二条第三十三号（定義）に規定する公告方法

信託財産責任負担債務（しんたくざいさんせきにんふたんさいむ）

In Article 7-2, paragraph (1), Article 38, paragraph (1) and Article 57, paragraph (1), an obligation covered by the trust property as defined in Article 2, paragraph (9) of the Trust Act: a debt that a trustee is liable to perform with the property belonging to the trust property (信託財産).

同法第二条第九項（定義）に規定する信託財産責任負担債務

租税条約（そぜいじょうやく）

A treaty Japan has concluded on taxes on income to avoid double taxation or prevent tax evasion, as referred to in the proviso to Article 2, paragraph (1), item (viii)-4.

第二条第一項第八号の四ただし書（定義）に規定する条約

租税条約（そぜいじょうやく）

A treaty Japan has concluded on taxes on income for the avoidance of double taxation or the prevention of tax evasion, as referred to in the proviso to Article 2, item (xii)-19.

第二条第十二号の十九ただし書（定義）に規定する条約

決定（けってい）

A determination under Article 25 of the Act on General Rules for National Taxes: the district tax office director (税務署長), after an examination, fixing the tax basis and tax amount of a person who should have filed a tax return but did not; this meaning does not apply in Part I, Part II, Chapter I, Section 1, or Articles 80(4), 133, 134, 135(3)(iii) and (4), 147-3 and 147-4.

この編、次編第一章第一節（課税標準及びその計算）、第八十条第四項（欠損金の繰戻しによる還付）、第百三十三条（更正等による所得税額等の還付）、第百三十四条（確定申告に係る更正等又は決定による中間納付額の…

石油ガス（せきゆがす）

In Article 74-5, item (iii), petroleum gas as defined in Article 2, item (i) of the Liquefied Petroleum Gas Tax Act: hydrocarbons (or similar mixtures) that are gaseous at 15 degrees and one atmosphere, other than those mainly made of molecules with two or fewer carbon atoms.

同法第二条第一号（定義）に規定する石油ガス

暗号資産（あんごうしさん）

A cryptoasset as defined in Article 2, paragraph (14) of the Payment Services Act (Act No. 59 of 2009).

資金決済に関する法律（平成二十一年法律第五十九号）第二条第十四項（定義）に規定する暗号資産

プログラム（ぷろぐらむ）

Instructions to a computer (電子計算機), including its input and output devices, combined so that they can produce a particular result.

電子計算機（入出力装置を含む。この項及び第九十九条の三第一項第一号を除き、以下同じ。）に対する指令であつて、一の結果を得ることができるように組み合わされたもの

特定信託受益権（とくていしんたくじゅえきけん）

A beneficial interest in a money trust, shown as property value that can be transferred electronically, whose trustee keeps at least the share a Cabinet Office Order (内閣府令) sets of the money entrusted in bank deposits and savings, invests the rest in government bonds or other bonds that Order specifies and meets its other requirements, as defined in Article 2, paragraph (9) of the Payment Services Act.

資金決済に関する法律第二条第九項（定義）に規定する特定信託受益権

金融商品取引所（きんゆうしょうひんとりひきじょ）

In Article 81-5, a financial instruments exchange as Article 2, paragraph (16) of the Financial Instruments and Exchange Act defines it.

金融商品取引法第二条第十六項（定義）に規定する金融商品取引所

国内調整後対象租税額（こくないちょうせいごたいしょうそぜいがく）

In Article 82-19, paragraph (2), the amount of tax, calculated as a Cabinet Order (政令) sets from the covered taxes (対象租税) in Japan on a constituent entity's (構成会社等) net income or loss for the covered fiscal year and other circumstances, that serves as the basis for working out the domestic effective tax rate (国内実効税率).

…内実効税率を計算するための基準とすべき税の額として構成会社等の各対象会計年度の第八十二条第二十六号（定義）に規定する当期純損益金額に係る我が国における対象租税の額その他の事情を勘案して政令で定めるところに…

電子署名（でんししょめい）

An electronic signature as Article 2, paragraph (1) of the Act on Electronic Signatures and Certification Business defines it: a measure applied to information that can be recorded as an electronic or magnetic record (電磁的記録), which shows that the information was made by the person who applied it and allows checking whether it has been altered.

電子署名及び認証業務に関する法律（平成十二年法律第百二号）第二条第一項（定義）に規定する電子署名