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特別農業所得者（とくべつのうぎょうしょとくしゃ）

A person whose farming income (from rice, wheat, tobacco, fruit, vegetables, flowers, silkworms and similar) is more than seven tenths of their aggregate income for the year, with more than seven tenths of that farming income arising on or after 1 September.

…くは栽培又は養蚕に係る事業その他これに類するものとして政令で定める事業から生ずる所得をいう。以下この号において同じ。）の金額が総所得金額の十分の七に相当する金額を超え、かつ、その年九月一日以後に生ずる農…

特定小型原動機付自転車（とくていこがたげんどうきつきじてんしゃ）

A motorized bicycle (原動機付自転車) of the kind in Article 2, paragraph (1), item (x)(b): one meeting a Cabinet Office Order (内閣府令) standard for vehicles whose body size and structure will not obstruct other vehicles on a bicycle path and which need no high skill to drive.

原動機付自転車のうち第二条第一項第十号ロに該当するもの

商品等表示（しょうひんとうひょうじ）

A name, trade name (商号), trademark, mark, container or packaging of goods, or anything else connected with a person's business that indicates their goods or business.

人の業務に係る氏名、商号、商標、標章、商品の容器若しくは包装その他の商品又は営業を表示するもの

保税地域（ほぜいちいき）

An area of one of the five kinds listed in Article 29 of the Customs Act — designated bonded areas, bonded warehouses, bonded factories, bonded exhibition sites and integrated bonded areas; this Act deals with the consumption tax, etc. (消費税等) charged on goods taken out of such an area.

関税法（昭和二十九年法律第六十一号）第二十九条（保税地域の種類）に規定する保税地域

欠損金額（けっそんきんがく）

In Chapter III (special provisions on the Corporation Tax Act), the amount of loss as defined in Article 2, item (xix) of the Corporation Tax Act: the amount by which a corporation's deductible expenses (損金の額) for a business year exceed its gross profits (益金の額) for that year in computing its income.

法人税法第二条第十九号に規定する欠損金額

主務大臣（しゅむだいじん）

In Chapter IV, on funds transfer transaction analysis (為替取引分析), the Prime Minister (内閣総理大臣) together with the Minister of Finance (財務大臣) where a funds transfer transaction analysis service provider (為替取引分析業者) carries on the work of Article 2, paragraph (21), item (i) — analysing, for financial institutions, whether their funds transfers are payments of the kinds that item lists by reference to foreign exchange law, and telling them the result — and the Prime Minister alone in any other case.

次の各号に掲げる場合の区分に応じ、当該各号に定める大臣

本線車道（ほんせんしゃどう）

A roadway made up of the main lanes of a national expressway (高速自動車国道) or a limited highway (自動車専用道路).

高速自動車国道（高速自動車国道法（昭和三十二年法律第七十九号）第四条第一項に規定する道路をいう。以下同じ。）又は自動車専用道路（道路法第四十八条の四に規定する自…

雑損失の金額（ざつそんしつのきんがく）

The part of a year's losses from disaster, theft or embezzlement under Article 72, paragraph (1) that exceeds the threshold set there, which is deducted from income as the casualty loss deduction.

第七十二条第一項（雑損控除）に規定する損失の金額の合計額が同項各号に掲げる場合の区分に応じ当該各号に掲げる金額を超える場合におけるその超える部分の金額

国際最低課税額（こくさいさいていかぜいがく）

In Part II, Chapter II, Section 2, the amount on which corporation tax is charged to a domestic corporation that is a constituent entity (構成会社等) of a specified multinational enterprise group (特定多国籍企業グループ等): the group's top-up amount for the covered fiscal year (グループ国際最低課税額) is first allocated, as a Cabinet Order (政令) sets, to its constituent entities and joint ventures (共同支配会社等) located outside Japan according to their income, and the domestic corporation's international minimum tax amount is the total of those allocated amounts multiplied by the share attributed to it through its ownership interests (帰属割合), less parts borne by intermediate parents, as the items of Article 82-3, paragraph (1) set out.

…めるところにより計算した金額（以下この項において「会社等別国際最低課税額」という。）について、次の各号に掲げる当該構成会社等又は当該共同支配会社等の区分に応じ当該各号に定めるところにより計算した金額を合計した金額

団体監理型技能実習（だんたいかんりがたぎのうじっしゅう）

Technical intern training that starts with a foreign national being taken in by a Japanese non-profit corporation, attending the necessary lectures and working, under an employment contract, at the offices in Japan of a public or private organization that the corporation supervises; it runs in three stages — (i) acquiring skills, (ii) increasing proficiency and (iii) attaining proficiency — each under the matching Technical Intern Training (技能実習) status of residence (在留資格).

次に掲げるもの

公募公社債等運用投資信託（こうぼこうしゃさいとううんようとうししんたく）

A bond-based investment trust whose units were offered to the public, as a Cabinet Order (政令) specifies within the meaning of the Financial Instruments and Exchange Act, and which falls within the investment trusts described in the Corporation Tax Act.

その設定に係る受益権の募集が公募（金融商品取引法（昭和二十三年法律第二十五号）第二条第三項（定義）に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われた公社債等運用投資信託（法人税…

厚生年金適用事業所（こうせいねんきんてきようじぎょうしょ）

A place of business covered by employees' pension insurance: an applicable place of business (適用事業所) under Article 6, paragraph (1) of the Employees' Pension Insurance Act, or one whose employer has, with the approval of the Minister of Health, Labour and Welfare, made it an applicable place of business under paragraph (3) of that Article.

厚生年金保険法（昭和二十九年法律第百十五号）第六条第一項の適用事業所及び同条第三項の認可を受けた適用事業所

被用者（ひようしゃ）

An insured person (被保険者), other than a public employee (公務員), for whom one of the employers and other bodies listed in Article 69(1) of the Act on Support for Children and Child-rearing bears or must pay premiums (保険料).

子ども・子育て支援法第六十九条第一項各号に掲げる者が保険料を負担し、又は納付する義務を負う被保険者であつて公務員でない者

権利者（けんりしゃ）

In the subsection on investment management business that begins with Article 42, the persons for whom that business is carried on: the counterparty to a contract for managing a registered investment corporation's assets or to a discretionary investment contract (投資一任契約); holders of investment trust beneficiary certificates or other rights a Cabinet Order (政令) specifies, whose contributed money is being invested; and holders of trust beneficial interests, partnership-type rights or other rights a Cabinet Order specifies, whose contributed money is being invested mainly in securities or derivatives.

次の各号に掲げる業務の区分に応じ当該各号に定める者

主要株主（しゅようかぶぬし）

A person holding 20 percent or more (15 percent or more where a fact a Cabinet Office Order (内閣府令) specifies suggests material influence over its financial and business policies) of the voting rights of all shareholders, etc. (総株主等の議決権) of a company, counting voting rights on shares that cannot be asserted against the issuer under Article 147, paragraph (1) or Article 148, paragraph (1) of the Act on Book-Entry Transfer of Corporate Bonds and Shares and leaving out those the Order excludes, as Article 29-4, paragraph (2) defines it.

…らの規定を同法第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条第二号において準用する場合を含む。）の規定により発行者に対抗することができない株式又は持分に係る議決権を含…

現物分配法人（げんぶつぶんぱいほうじん）

In Chapter III (special provisions on the Corporation Tax Act), a corporation making a distribution in kind as defined in Article 2, item (xii)-5-2 of the Corporation Tax Act: a corporation that transfers its assets by a distribution in kind (現物分配) — its giving assets other than money to its shareholders, etc. by a dividend of surplus or of profits or a distribution of surplus, a distribution of residual assets on dissolution, or one of the events in Article 24, paragraph (1), items (v) to (vii) of that Act; public interest corporations, etc. (公益法人等) and associations or foundations without juridical personality (人格のない社団等) aside.

法人税法第二条第十二号の五の二に規定する現物分配法人

適用除外事業者（てきようじょがいじぎょうしゃ）

A corporation whose average yearly income over the business years that ended within three years before the current business year began (their total income divided by their total number of months, times twelve) exceeds 1.5 billion yen, adjusted as a Cabinet Order (政令) sets where, for example, it was formed less than three years earlier or a merger, company split or in-kind contribution took place in those years, as Article 42-4, paragraph (19), item (viii) defines it.

当該事業年度開始の日前三年以内に終了した各事業年度（以下この号において「基準年度」という。）の所得の金額の合計額を各基準年度の月数の合計数で除し、これに十二を乗じ…

著作権等管理事業者（ちょさくけんとうかんりじぎょうしゃ）

A copyright management service as defined in Article 2, paragraph (3) of the Act No. 131 of 2000 on copyright management businesses: a person registered under Article 3 of that Act who, as a business, grants permission to use works, performances, phonograms, broadcasts or cablecasts and otherwise manages copyrights or neighbouring rights under management entrustment contracts (管理委託契約) as that Act defines them.

著作権等管理事業法（平成十二年法律第百三十一号）第二条第三項に規定する著作権等管理事業者

通算親法人（つうさんおやほうじん）

A group tax sharing parent corporation as defined in Article 2, item 12-6-7 of the Corporation Tax Act: the parent corporation (親法人) described in Article 64-9, paragraph 1 of that Act that has received the approval of the Commissioner of the National Tax Agency (国税庁長官) under that paragraph.

法人税法第二条第十二号の六の七に規定する通算親法人

上場株式等（じょうじょうかぶしきとう）

Shares and similar interests (株式等) of the kinds listed in Article 37-11, paragraph 2, such as shares listed on a financial instruments exchange, interests in publicly offered investment trusts, government and local government bonds, and publicly offered public and corporate bonds.

株式等（前条第二項に規定する株式等をいう。第一号において同じ。）のうち次に掲げるもの