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国外所得金額（こくがいしょとくきんがく）

In Article 69 (foreign tax credit), the amount a Cabinet Order (政令) specifies as a domestic corporation's income for the business year if corporation tax were charged only on income from foreign source income (国外源泉所得); the corporation tax on it is the limit on the foreign tax that can be credited.

国外源泉所得に係る所得のみについて各事業年度の所得に対する法人税を課するものとした場合に課税標準となるべき当該事業年度の所得の金額に相当するものとして政令で定める金額

過去帰属割合（かこきぞくわりあい）

In Article 82-19(2), items (i) to (iii), the ratio, calculated as a Cabinet Order (政令) sets, of the amount by which the domestic adjusted covered taxes (国内調整後対象租税額) of a domestic corporation under paragraph (1)(i) for a past covered fiscal year (過去対象会計年度) fall below its individual base tax amount (個別基準税額), to the total of such shortfalls of all constituent entities (構成会社等) located in Japan in that year.

…において我が国を所在地国とする全ての構成会社等の当該下回る部分の金額の合計額のうちに占める割合として政令で定めるところにより計算した割合

物納劣後財産（ぶつのうれつございさん）

In Article 41, paragraph (4) and Article 45, paragraph (1), property that may be paid in kind (物納) but comes after other property in the order for payment in kind, as a Cabinet Order (政令) specifies.

物納財産ではあるが他の財産に対して物納の順位が後れるものとして政令で定めるもの

特定無形資産（とくていむけいしさん）

In Article 40-3-3(5), an intangible asset of the kind a Cabinet Order (政令) specifies as hard to value at the time of an internal dealing (内部取引) between a nonresident's office and its permanent establishment in Japan.

内部取引の時において評価することが困難な無形資産として政令で定めるもの

特定内国法人（とくていないこくほうじん）

A domestic corporation in which, just before the specified relationship (特定関係) arises, five or fewer shareholders, etc. (株主等) together with the individuals and corporations specially related to them that a Cabinet Order (政令) describes hold 80% or more of the issued shares, etc., by number or amount.

当該直前に株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。）の五人以下並びにこれらと政令で定める特殊の関係のある個人及び法人によつて発行済株式等の総数又は総額の百分の八十以上の数又は金額の…

施業整備期間（せぎょうせいびきかん）

Where the decedent dies within ten years from the initial certification starting date (当初認定起算日) of a specified forest management plan (特定森林経営計画), the period from the day after the succession begins until the end of those ten years or the death of the forestry management heir (林業経営相続人), whichever comes first.

…、最初の適用に係る同項の認定森林所有者等が市町村長等の認定を受けたものに限る。）の期間の起算日として政令で定める日をいう。以下この号及び次号において同じ。）から当該当初認定起算日以後十年を経過する日までの…

債務処理計画（さいむしょりけいかく）

In Article 70-6-8, paragraph (16), item (i) and paragraphs (18) and (20), a plan for dealing with debts of a kind a Cabinet Order (政令) sets, which takes the place of a rehabilitation plan (再生計画) under the Civil Rehabilitation Act where a fact the Cabinet Order treats as equivalent to the court's approval of such a plan occurs.

債務の処理に関する計画として政令で定めるもの

円滑化法認定（えんかつかほうにんてい）

In Articles 70-7 and 70-7-2, the certification by the Minister of Economy, Trade and Industry — or by the prefectural governor where a Cabinet Order (政令) under Article 17 of that Act so provides — under Article 12, paragraph (1) of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises, limited to the kinds a Ministry of Finance Order (財務省令) sets as falling under item (i) of that paragraph.

…（同項第一号に係るものとして財務省令で定めるものに限る。）の経済産業大臣（同法第十七条の規定に基づく政令の規定により都道府県知事が行うこととされている場合にあつては、当該都道府県知事）の認定

雇用障害者数（こようしょうがいしゃすう）

The number, as a Cabinet Order (政令) sets, made up of the persons with disabilities regularly employed at the taxation date (課税時期) — with persons with a severe disability (重度の障害者) counted twice — plus employees with a severe disability who work shorter hours than ordinary employees.

…者の数を加算した数）と通常の従業員よりも労働時間が短い重度の障害者である従業員の数を合計した数として政令で定める数

子金融機関等（こきんゆうきかんとう）

A financial instruments business operator, bank, cooperative financial institution or other person in a financial business a Cabinet Order (政令) specifies that is one of the persons a Cabinet Order specifies as closely related to a specified financial instruments business operator, etc. (特定金融商品取引業者等), such as one in which that operator holds a majority of the voting rights of all shareholders, etc.

…株主等の議決権の過半数を保有している者その他の当該特定金融商品取引業者等と密接な関係を有する者として政令で定める者のうち、金融商品取引業者、銀行、協同組織金融機関その他政令で定める金融業を行う者

親金融機関等（おやきんゆうきかんとう）

In Article 36, paragraph (1) and Article 56-2, paragraph (3), a person that holds a majority of the voting rights of all the shareholders, etc. of a specified financial instruments business operator, etc. (特定金融商品取引業者等), or that a Cabinet Order (政令) otherwise specifies as closely related to it, and that is a financial instruments business operator (金融商品取引業者), a bank, a cooperative financial institution (協同組織金融機関) or another person carrying on a financial business a Cabinet Order specifies.

同条第三項に規定する親金融機関等

親金融機関等（おやきんゆうきかんとう）

A bank, financial instruments business operator (金融商品取引業者), insurance company or other person in a financial business set by Cabinet Order (政令) that holds a majority of the voting rights of a bank (Article 13-3-2) or of a bank holding company (Article 52-21-3), or is otherwise closely related to it in a way a Cabinet Order sets.

銀行の総株主の議決権の過半数を保有している者その他の当該銀行と密接な関係を有する者として政令で定める者のうち、銀行、金融商品取引業者（金融商品取引法第二条第九項（定義）に規定する金融商品取引業…

評価基準月数（ひょうかきじゅんつきすう）

A number of months set by a Cabinet Order (政令), taking account of how far home-based work helps secure work opportunities for home-based workers with disabilities (在宅就業障害者) and other circumstances, by which the unit amounts are multiplied to give the adjustment amount (調整額), the reference amount (評価額) and the incentive amount (報奨額).

在宅就業障害者の就業機会の確保に資する程度その他の状況を勘案して政令で定める月数

特定課税仕入れ（とくていかぜいしいれ）

In Article 2, item (ix) and Article 15, paragraph (2), item (vii), a specified taxable purchase as defined in Article 5, paragraph (1) of the Consumption Tax Act: a taxable purchase (課税仕入れ) that is a specified purchase (特定仕入れ), meaning a service a business receives in the course of its business from a foreign business operator (国外事業者), either a service supplied over telecommunications lines that ordinarily only businesses receive, or a performance or other service a Cabinet Order (政令) sets.

同法第五条第一項（納税義務者）に規定する特定課税仕入れ

法人番号通知書（ほうじんばんごうつうちしょ）

In Article 81-6, the written notice of a corporate number (法人番号) given under Article 38 of the Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014), limited to one stating the corporation's name, head office address and corporate number.

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施行令（平成二十六年政令第百五十五号）第三十八条（法人番号の通知）（同令第三十九条第四項（届出による法人番号の指定等）におい…

退職年金等信託（たいしょくねんきんとうしんたく）

In Article 12, a trust under a contract Article 84(1) names — for the management of assets in a defined benefit pension plan or fund, defined contribution pension assets, or employees' asset-formation benefits — under a contract a National Pension Fund (国民年金基金) or the National Pension Fund Association concludes under Article 128(3) or Article 137-15(4) of the National Pension Act, or under a similar retirement pension contract a Cabinet Order (政令) sets.

…しくは第百三十七条の十五第四項（連合会の業務）に規定する契約又はこれらに類する退職年金に関する契約で政令で定めるものに係る信託

債券現先取引等（さいけんげんさきとりひきとう）

In Article 42-2, paragraph (1), a bond transaction with a repurchase/resale agreement (債券現先取引) in the bonds listed in items (i) to (iii), or a securities lending transaction (証券貸借取引) — lending or borrowing securities against cash or securities as collateral — in the securities listed there, each meeting the requirements a Cabinet Order (政令) sets.

第一号から第三号までに掲げる債券に係る債券現先取引（所得税法第百六十一条第一項第十号に規定する政令で定める債券の買戻又は売戻条件付売買取引をいう。第三項及び第七項において同じ。）で政令で定める要件を満たすもの又は次に掲げる有価証券に係る証券貸借取引（現金又は有価証券を担保とする有価証…

資産保有型事業（しさんほゆうがたじぎょう）

An individual's business in which, on any day within the period a Cabinet Order (政令) sets for checking the business's assets, the book value of specified assets such as cash and deposits (特定資産), plus certain payments to persons specially related to the individual in the previous five years, is 70% or more of the total book value of the business's assets plus those payments, as Article 70-6-8(2)(iv) defines it.

個人の特定事業用資産に係る事業の資産状況を確認する期間として政令で定める期間内のいずれかの日において、次のイ及びハに掲げる金額の合計額に対するロ及びハに掲げる金額の…

資産運用型事業（しさんうんようがたじぎょう）

An individual's business in which, in any year within the period a Cabinet Order (政令) sets for checking how the business's assets are used, income from managing specified assets (特定資産) is 75% or more of the total revenue of the business income, as Article 70-6-8(2)(v) defines it.

個人の特定事業用資産に係る事業の資産の運用状況を確認する期間として政令で定める期間内のいずれかの年における事業所得に係る総収入金額に占める特定資産の運用収入の合計額の割合が百分の七十五以上となる事業

国立公文書館等（こくりつこうぶんしょかんとう）

The archives facilities defined in Article 2, paragraph (3) of the Public Records and Archives Management Act: the archives established by the National Archives of Japan (国立公文書館), an incorporated administrative agency, and the facilities of administrative organs and of incorporated administrative agencies, etc. that a Cabinet Order (政令) designates as having similar functions.

公文書管理法第二条第三項に規定する国立公文書館等