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予定保険料収納額（よていほけんりょうしゅうのうがく）

For a municipality (市町村), the part of the insurance premiums (保険料) it expected to collect during the plan period (計画期間) of its Municipal Insured Long-Term Care Service Plan (市町村介護保険事業計画) that goes, as calculated in the way a Cabinet Order (政令) sets, to the cost of long-term care and prevention benefits (介護給付及び予防給付), community support projects (地域支援事業), its contribution to the prefecture's financial stabilization fund (財政安定化基金拠出金) and repaying loans from the prefecture under Article 147, paragraph (1), item (ii) (基金事業借入金).

…入金（以下この項及び次条において「基金事業借入金」という。）の償還に要する費用の額に充てるものとして政令で定めるところにより算定した額

実績保険料収納額（じっせきほけんりょうしゅうのうがく）

For a municipality (市町村), the part of the insurance premiums (保険料) it actually collected during the plan period (計画期間) that goes, as calculated in the way a Cabinet Order (政令) sets, to the cost of long-term care and prevention benefits (介護給付及び予防給付), community support projects (地域支援事業), its contribution to the prefecture's financial stabilization fund (財政安定化基金拠出金) and repaying loans from that fund (基金事業借入金).

…政安定化基金拠出金の納付に要した費用の額並びに基金事業借入金の償還に要した費用の額に充てるものとして政令で定めるところにより算定した額

試験研究費等比率（しけんけんきゅうひとうひりつ）

For one business year, the ratio of the total of testing and research expenses (試験研究費) and development expenses (開発費) — the development expenses defined in Article 14, paragraph (1), item (iii) of the Order for the Enforcement of the Corporation Tax Act together with costs specially spent to start a new business — to revenue, meaning total revenue less revenue from selling fixed assets or securities as defined in Article 2, item (xxi) of the Corporation Tax Act.

一事業年度における試験研究費及び開発費（法人税法施行令（昭和四十年政令第九十七号）第十四条第一項第三号に規定する開発費及び新たな事業の開始のために特別に支出する費用をいう…

課税山林所得金額（かぜいさんりんしょとくきんがく）

Timber income (山林所得金額) less the deductions from income (所得控除) under Part II, Chapter II, Section 4 of the Income Tax Act, as Article 89, paragraph (2) of that Act defines it and Article 1, paragraph (2), item (v) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) adopts it.

それぞれ所得税法施行令（昭和四十年政令第九十六号。以下「令」という。）第一条第二項（定義）に規定する不動産所得、事業所得、山林所得、譲渡所…

不動産投資会社等（ふどうさんとうしがいしゃとう）

In Article 82, item (xvi), a company or similar entity (会社等), of a kind a Cabinet Order (政令) specifies, whose purpose is to invest mainly in real estate the money or other property it has received as contributions from several persons — one of the investment entities, etc. (各種投資会社等) of the global minimum tax rules.

複数の者から出資又は拠出を受けた金銭その他の財産を主として不動産に対する投資として運用することを目的とする会社等として政令で定める会社等

租税条約等の規定（そぜいじょうやくとうのきてい）

The provisions of a tax treaty (租税条約) — a treaty as referred to in the proviso to Article 2, item (xii)-19 — and other provisions a Cabinet Order (政令) specifies, under which corporation tax is not imposed, as Article 149, paragraph (1) uses the words.

第百四十九条第一項ただし書（外国普通法人となつた旨の届出）に規定する租税条約等の規定

民間紛争解決手続（みんかんふんそうかいけつてつづき）

In Article 2, an out-of-court procedure in which a private business, asked by both parties and under a contract with them, mediates a settlement of a civil dispute the parties are able to settle, as Article 2, item (i) of the Act on Promotion of Use of Alternative Dispute Resolution (Act No. 151 of 2004) defines it, leaving out the procedures, specified by Cabinet Order (政令), that a body designated under an Act conducts as its dispute resolution work under that Act.

裁判外紛争解決手続の利用の促進に関する法律（平成十六年法律第百五十一号）第二条第一号に規定する民間紛争解決手続

国外委託試験研究（こくがいいたくしけんけんきゅう）

Experimental research (試験研究) entrusted to another person that is carried out outside Japan, of a kind a Cabinet Order (政令) specifies.

他の者に委託する試験研究のうち国外において行われる試験研究として政令で定めるもの

資源開発投資法人（しげんかいはつとうしほうじん）

In Article 55, paragraph (1), a corporation that a Cabinet Order (政令) specifies as one whose current business is limited to investing in or making long-term loans to resource development business corporations (資源開発事業法人) — other such investment corporations and foreign governments carrying on resource development business included — (投融資等), to that together with investing in or lending to corporations running businesses incidental to those corporations' resource exploration, development or extraction (付随事業法人に対する出資等), or to such investment and lending together with resource development business itself (資源開発事業等).

…。）又は当該投融資等（付随事業法人に対する出資等を含む。）及び資源開発事業等に限られている法人として政令で定めるもの

圧縮基礎取得価額（あっしゅくきそしゅとくかがく）

The smaller of a replacement asset's (買換資産) acquisition cost and the consideration received for transferring the asset it replaces (less, in cases a Cabinet Order (政令) specifies, an amount a Cabinet Order sets as used for other replacement assets) — or, for a depreciable asset treated as a replacement asset under Article 65-7, paragraph (3), an amount computed from it as a Cabinet Order sets — from which the reduction entry limit (圧縮限度額) is worked out.

…り買換資産とみなされた資産であり、かつ、当該買換資産が減価償却資産であるときは、当該金額を基礎として政令で定めるところにより計算した金額）

特例円滑化法認定（とくれいえんかつかほうにんてい）

Certification under Article 12, paragraph (1) of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises by the Minister of Economy, Trade and Industry (or by a prefectural governor where a Cabinet Order (政令) under Article 17 of that Act gives the governor that work), limited to those a Ministry of Finance Order (財務省令) specifies as relating to 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

マンション再生事業（まんしょんさいせいじぎょう）

A condominium regeneration project as defined in Article 2, paragraph (1), item (x) of the Act on Facilitation of the Regeneration, etc. of Condominiums, limited to one a Cabinet Order (政令) specifies as helping to secure a good living environment.

同法第二条第一項第十号に規定するマンション再生事業をいい、良好な居住環境の確保に資するものとして政令で定めるものに限る

金融商品先物取引等（きんゆうしょうひんさきものとりひきとう）

In Article 41-14, paragraph (1), item (ii), transactions listed in Article 2, paragraph (21), items (i) to (iii) of the Financial Instruments and Exchange Act that are market derivatives transactions (市場デリバティブ取引) of a kind a Cabinet Order (政令) sets, or transactions listed in paragraph (22), items (i) to (iv) of that Article that are over-the-counter derivatives transactions (店頭デリバティブ取引) made with a financial instruments business operator or registered financial institution (登録金融機関), excluding in each case options to bring about certain other transactions and transactions in crypto assets, etc. (暗号等資産) or certain financial indicators (金融指標).

…号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。）に該当するもののうち政令で定めるもの又は同法第二条第二十二項第一号から第四号までに掲げる取引（同項第三号に掲げる取引にあつて…

適格研究開発費の額（てきかくけんきゅうかいはつひのがく）

In Article 59-3, research and development expenses other than those arising from acquiring or licensing qualified patent rights, etc. (適格特許権等) from others, those, as a Cabinet Order (政令) computes them, for research and development entrusted to a related foreign corporation, and, for a domestic corporation, those of business carried on through its overseas offices.

研究開発費の額のうち、次に掲げる金額以外の金額

多国籍企業グループ（たこくせききぎょうぐるーぷ）

An enterprise group (企業グループ) whose constituent companies, etc. (構成会社等) are resident in two or more countries or regions, or another group a Cabinet Order (政令) specifies.

企業グループのうち、その企業グループの構成会社等の居住地国が二以上あるものその他政令で定めるもの

在宅就業単位調整額（ざいたくしゅうぎょうたんいちょうせいがく）

An amount set by a Cabinet Order (政令), not more than the unit adjustment amount (単位調整額) of Article 50, paragraph (2), from which the special monetary adjustment for home-based workers with disabilities (在宅就業障害者特例調整金) is calculated and by which it is capped.

第五十条第二項に規定する単位調整額以下の額で政令で定める額

介護予防福祉用具貸与（かいごよぼうふくしようぐたいよ）

Rental to a person needing in-home support (居宅要支援者), in the way a Cabinet Order (政令) sets, of welfare equipment (福祉用具) that the Minister of Health, Labour and Welfare specifies as helping to prevent long-term care.

居宅要支援者について福祉用具のうちその介護予防に資するものとして厚生労働大臣が定めるものの政令で定めるところにより行われる貸与

耐震基準適合既存住宅（たいしんきじゅんてきごうきぞんじゅうたく）

An existing house (既存住宅) — a house of a kind a Cabinet Order (政令) specifies, other than a newly built one no one has yet lived in — that a Cabinet Order specifies as meeting the earthquake resistance standards (耐震基準) a Cabinet Order sets.

既存住宅（新築された住宅でまだ人の居住の用に供されたことのないもの以外の住宅で政令で定めるものをいう。第七十三条の二十四第三項において同じ。）のうち地震に対する安全性に係る基準として政令で定める基準（第七十三条の二十七の二第一項において「耐震基準」という。）に適合するものとして政令で定めるもの

特定自己発行暗号資産（とくていじこはっこうあんごうしさん）

In Article 61, paragraphs (2) and (6), a cryptoasset (暗号資産) that a domestic corporation issued and has held continuously since issue, subject throughout to restrictions on transfer or other conditions, of a kind a Cabinet Order (政令) specifies.

…暗号資産」という。）であつてその時から継続して譲渡についての制限その他の条件が付されているものとして政令で定めるもの

多国籍企業グループ等（たこくせききぎょうぐるーぷとう）

In Part II, Chapter II (the international and domestic minimum taxes), a group of entities (企業グループ等) under Article 82, item (ii)(a) whose members, counting their permanent establishments, etc., are located in two or more countries or regions, or a similar group a Cabinet Order (政令) specifies, and a single entity under item (ii)(b) that has a permanent establishment, etc. (恒久的施設等) in a country or region other than its own.

次に掲げる企業グループ等