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恒久的施設（こうきゅうてきしせつ）

A branch, factory or other fixed place of business in Japan of a nonresident or foreign corporation, a construction or installation site there, or an agent there with authority to conclude contracts for it, each as a Cabinet Order (政令) specifies; where a tax treaty Japan has concluded defines it differently, the treaty's definition applies.

次に掲げるものをいう。ただし、我が国が締結した所得に対する租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、その条約の適用を受ける非居住者又は外国法…

障害者（しょうがいしゃ）

A person who is usually unable to understand the consequences of their actions because of a mental disability, a blind person, or another person with a mental or physical disability of a kind a Cabinet Order (政令) specifies.

精神上の障害により事理を弁識する能力を欠く常況にある者、失明者その他の精神又は身体に障害がある者で政令で定めるもの

適格分割（てきかくぶんかつ）

A company split (分割) of one of the kinds Article 2, item (xii)-11 lists — such as one between corporations in a full controlling interest (完全支配関係) or similar relationship, one between corporations in a controlling interest (支配関係) in which the split business's main assets, employees and operations carry over, one for running a business jointly, or one to run a business independently in a new corporation — in which nothing but shares of the succeeding corporation or of its wholly owning parent is given as consideration, and, in a company split by split-off (分割型分割), the shares are given in proportion to the shareholdings in the splitting corporation.

…継親法人（分割承継法人との間に当該分割承継法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある法人をいう。）のうちいずれか一の法人の株式以外の資産が交付されないもの（当該株式が…

特定受贈者（とくていじゅぞうしゃ）

In Article 70-2, an individual who is liable to gift tax under Article 1-4(1)(i) or (ii) of the Inheritance Tax Act, is 18 or older on 1 January of the year the money for acquiring a home is given, and whose total income (合計所得金額) for that year is 20 million yen or less (10 million yen or less where the home's floor area is below the size a Cabinet Order (政令) sets).

…てて新築、取得又は増改築等（第五号及び第六号において「新築等」という。）をした住宅用の家屋の床面積が政令で定める規模未満である場合には、千万円）以下である者

適格現物出資（てきかくげんぶつしゅっし）

A capital contribution in kind (現物出資) of one of the kinds Article 2, item (xii)-14 lists — such as one between corporations in a full controlling interest (完全支配関係) or similar relationship, one between corporations in a controlling interest (支配関係) in which the main assets, employees and business carry over, or one for running a business jointly — other than contributions the item excludes, such as moving real estate in Japan or other domestic assets to a foreign corporation.

次のいずれかに該当する現物出資（被現物出資法人である外国法人に国内にある不動産その他の政令で定める資産（以下この号において「国内不動産等」という。）、国内事業所等（内国法人にあつては第六十九…

要介護者（ようかいごしゃ）

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), an illness set by Cabinet Order (政令) that is caused by the physical and mental changes that come with ageing.

次の各号のいずれかに該当する者

特定株式（とくていかぶしき）

In Article 66-13, shares of a special new business pioneer (特別新事業開拓事業者) — a new business pioneer whose business contributes to a specified business activity, as a Ministry of Finance Order (財務省令) sets — that are new shares issued on a capital increase or shares whose acquisition gives, or is expected within three years to give, the acquiring corporation more than half the voting rights, and that meet the other requirements a Cabinet Order (政令) sets.

…て同じ。）の株式のうち次に掲げる株式のいずれかに該当するものであることその他の要件を満たすものとして政令で定めるもの

本人確認情報（ほんにんかくにんじょうほう）

The name and its kana reading, date of birth, sex, address, Individual Number (個人番号) and resident record code (住民票コード) on a person's certificate of residence (住民票), or on one that has been deleted, together with details of the entries that Cabinet Order (政令) sets — the information a municipal mayor passes to the prefectural governor under Article 30-6.

…票の消除を行つた場合には、当該住民票に記載されていたこれらの事項）並びに住民票の記載等に関する事項で政令で定めるもの

金融商品（きんゆうしょうひん）

In this Act, securities (有価証券); deposit claims and other rights, or certificates representing them, that a Cabinet Order (政令) specifies; currencies; cryptoassets, etc. (暗号等資産) as item (iii)-2 of Article 2, paragraph (24) defines them; commodities a Cabinet Order specifies; other assets a Cabinet Order specifies of which many of the same kind exist and whose prices fluctuate widely; and standardized instruments (標準物) that a financial instruments exchange sets to facilitate market derivatives transactions.

次に掲げるもの

棚卸資産（たなおろししさん）

Goods, products, semi-finished products, work in progress, raw materials and other assets a Cabinet Order (政令) specifies, as Article 2, paragraph (1), item (xv) of the Consumption Tax Act defines them.

商品、製品、半製品、仕掛品、原材料その他の資産で政令で定めるもの

減価償却資産（げんかしょうきゃくしさん）

In Chapter III (special provisions on the Corporation Tax Act), depreciable assets as defined in Article 2, item (xxiii) of the Corporation Tax Act: buildings, structures, machinery and equipment, ships, vehicles and transport equipment, tools, furniture and fixtures, mining rights and other assets that must be depreciated, as a Cabinet Order (政令) specifies.

法人税法第二条第二十三号に規定する減価償却資産

旅券（りょけん）

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.

次に掲げる文書

消費税額（しょうひぜいがく）

In Chapter III (Articles 30 to 41), the consumption tax on a taxable purchase (課税仕入れ): the amount worked out, as a Cabinet Order (政令) provides, from the details in the qualified invoice (適格請求書) or simplified qualified invoice (適格簡易請求書) for it, or in another way that Order sets.

…二項に規定する適格簡易請求書をいう。第九項において同じ。）の記載事項を基礎として計算した金額その他の政令で定めるところにより計算した金額

特別金融商品取引業者（とくべつきんゆうしょうひんとりひきぎょうしゃ）

A financial instruments business operator engaged in type-I financial instruments business (not a foreign corporation) that has notified the Prime Minister under Article 57-2, paragraph (1) that its total assets exceed the threshold a Cabinet Order (政令) sets, other than one whose total assets have since stayed at or below that threshold for two years.

前項の規定による届出をした金融商品取引業者をいい、当該届出をした後第六項第二号に該当することとなつた者を除く

有価証券の募集（ゆうかしょうけんのぼしゅう）

A public offering of securities: a solicitation of applications to acquire newly issued securities (取得勧誘) that, for paragraph (1) securities (第一項有価証券), is made to many persons as a Cabinet Order (政令) sets or falls under none of the exemptions for solicitations made only to qualified institutional investors, only to professional investors, or to a small number of persons, and that, for paragraph (2) securities (第二項有価証券), will lead a fairly large number of persons, as a Cabinet Order sets, to hold the securities.

新たに発行される有価証券の取得の申込みの勧誘（これに類するものとして内閣府令で定めるもの（次項において「取得勧誘類似行為」という。）を含む。以下「取得勧誘」という。）のうち、当該取得勧誘が第一項各号に…

株券等の買付け等（かぶけんとうのかいつけとう）

In Article 175-2, paragraph (4), item (ii), a purchase of share certificates, etc.; a transaction under Article 2, paragraph (21), item (ii) in which one is the party that receives money if the actual figure exceeds the agreed figure; a transaction under item (iii) of that paragraph in which one is the party that acquires the option; and other transactions a Cabinet Order (政令) specifies.

…ものに限る。）、同項第三号に掲げる取引（オプションを取得する立場の当事者となるものに限る。）その他の政令で定める取引

出国（しゅっこく）

For a resident, ceasing to have a domicile or residence in Japan without first giving notice of a tax agent (納税管理人) under Article 117, paragraph (2) of the Act on General Rules for National Taxes; for a nonresident, ceasing without that notice to have a residence in Japan or, if they had none, ceasing to have a permanent establishment in Japan or ending the business described in Article 161, paragraph (1), item (vi).

居住者については、国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで国内に住所及び居所を有しないこととなることをいい、非居住者については、同項の規定による納税管理人の届出を…

収益事業（しゅうえきじぎょう）

A profit-making business as defined in Article 2, item (xiii) of the Corporation Tax Act: a sales, manufacturing or other business set by Cabinet Order (政令) that is carried on continuously from a place of business.

販売業、製造業その他の政令で定める事業で、継続して事業場を設けて行われるもの

金融商品債務引受業（きんゆうしょうひんさいむひきうけぎょう）

Carrying on as a business taking on, by assumption, novation or other means, the obligations under subject transactions (対象取引) of financial instruments business operators, registered financial institutions or securities finance companies, with them as counterparties; subject transactions are purchases and sales of securities and derivatives transactions, other than those a Cabinet Order (政令) excludes, and transactions incidental or related to them that a Cabinet Order specifies.

…与える影響その他の事情を勘案し、公益又は投資者保護のため支障を生ずることがないと認められるものとして政令で定める取引を除く。）又はこれらに付随し、若しくは関連する取引として政令で定める取引をいう。）に基づく債務を、引受け、更改その他の方法により負担することを業として行うこと

特殊関係株主等（とくしゅかんけいかぶぬしとう）

The persons who are specified shareholders, etc. (特定株主等), together with the individuals and corporations a Cabinet Order (政令) sets as having a special relationship with them.

特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人