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In Article 82-3, paragraphs (2) and (4), for a stateless constituent entity (無国籍構成会社等) or stateless jointly controlled entity, etc. (無国籍共同支配会社等), the total of the amounts, set by a Cabinet Order (政令), by which the current international minimum tax amount (当期国際最低課税額) for past target accounting years (過去対象会計年度) falls short.
過去対象会計年度に係る当期国際最低課税額に満たない金額として政令で定める金額の合計額
間接保有の株式等の数
The number of shares or amount of capital contributions of another foreign corporation that a resident is treated, as a Cabinet Order (政令) sets, as holding indirectly through a foreign corporation, as Article 40-5, paragraph (2), item (ii)(a) defines it.
第四十条の五第二項第二号イに規定する間接保有の株式等の数
住宅資金非課税限度額
In Article 70-2, the limit on funds for housing acquisition, etc. (住宅取得等資金) that is left out of gift tax: 10 million yen where the dwelling house meets one of the energy-saving, earthquake-safety or accessibility conditions listed in paragraph (2), item (vi)(a), and 5 million yen otherwise.
特定受贈者が住宅取得等資金を充てて新築等をした住宅用の家屋の次に掲げる場合の区分に応じ、当該特定受贈者ごとにそれぞれ次に定める金額（次に掲げる場合のいずれにも該当する場合には、当該特定受贈者ごとにそれ…
Where the special donor (特例贈与者) dies between the day after the due date of the gift tax return for the year of the gift under Article 70-7-5, paragraph (1) and the earlier of the two days this item lists, the period from the start of that inheritance to the earlier of those days or the day before the death of the special business successor donee upon inheritance (特例経営相続承継受贈者); the two days are five years after the day after the due date of that donee's first gift tax return under Article 70-7-5, paragraph (1) and five years after the day after the due date of their first inheritance tax return under Article 70-7-6, paragraph (1).
…係るものである場合には、第七十条の七第一項又は第七十条の七の五第一項の規定の適用を受けていた者として政令で定める者に前項の特例対象受贈非上場株式等に係る特例認定相続承継会社の非上場株式等の贈与をした者。第…
特定金融商品取引業務
The business that the persons set out in the items of Article 33-8, paragraph (2) — persons a Cabinet Order (政令) specifies among those acting as agent of a registered financial institution (登録金融機関), and non-life insurance agents (損害保険代理店) and certain of their officers and employees — carry on as agent of a registered financial institution: acts concerning the securities of Article 33, paragraph (2), item (ii), and transactions on a financial index of Article 2, paragraph (25), item (ii) in which the customer cannot lose more than the money it paid in advance.
第三十三条の八第二項に規定する特定金融商品取引業務
In Chapters IV and VIII, a collection of information containing personal information, organized systematically so that particular personal information can be searched for by computer, or otherwise organized so that it can easily be searched for as a Cabinet Order (政令) sets out, other than collections that a Cabinet Order names as unlikely, given how they are used, to harm individuals' rights and interests.
個人情報を含む情報の集合物であって、次に掲げるもの（利用方法からみて個人の権利利益を害するおそれが少ないものとして政令で定めるものを除く。）
In Chapters IV, VI and VII, a person that uses a pseudonymized personal information database or the equivalent (仮名加工情報データベース等) for its business, other than the public bodies that Article 16, paragraph (2) leaves out.
…的に構成したものその他特定の仮名加工情報を容易に検索することができるように体系的に構成したものとして政令で定めるもの（第四十一条第一項において「仮名加工情報データベース等」という。）を事業の用に供している…
An existing house meeting the earthquake resistance standards (耐震基準適合既存住宅), or a newly built house of a kind a Cabinet Order (政令) specifies (特例適用住宅) that no one has yet lived in, other than one whose land already qualifies for the reduction of real estate acquisition tax (不動産取得税) under Article 73-24, paragraph 1.
耐震基準適合既存住宅及び新築された特例適用住宅でまだ人の居住の用に供されたことのないもののうち当該特例適用住宅に係る土地について前項の規定の適用を受けるもの以外のもの
The standards on emissions of nitrogen oxides (窒素酸化物) and particulate matter and on energy consumption efficiency that an inspected motor vehicle (検査自動車) must meet to qualify as a tax-exempt vehicle, etc. (免税対象車等) under the items of Article 90-12, paragraphs (1) to (4), including corresponding standards a Cabinet Order (政令) under Article 90-11 sets.
…れる窒素酸化物及び粒子状物質の排出量並びにエネルギー消費効率についての基準（第九十条の十一に規定する政令の規定によりこれに相当する基準を規定する場合には、当該基準を含む。）
A prepaid payment instrument (前払式支払手段) other than a prepaid payment instrument for the issuer's own business (自家型前払式支払手段), as Article 3, paragraph (5) defines it.
第三条第五項に規定する第三者型前払式支払手段
The sale, made as a Cabinet Order (政令) provides, of specified equipment for preventive long-term care (特定介護予防福祉用具) to a person requiring support living at home (居宅要支援者).
…又は排せつの用に供するものその他の厚生労働大臣が定めるもの（以下「特定介護予防福祉用具」という。）の政令で定めるところにより行われる販売
The amount of credit-eligible foreign income tax as defined in Article 95, paragraph (1) of the Income Tax Act (for a resident) or Article 165-6, paragraph (1) of that Act (for a nonresident with a permanent establishment): foreign income tax that may be credited against income tax, leaving out tax on income from transactions not regarded as ordinary and other amounts Cabinet Order (政令) sets.
所得税法第九十五条第一項に規定する控除対象外国所得税の額又は同法第百六十五条の六第一項に規定する控除対象外国所得税の額
In Article 82-3, paragraphs (2) and (4), the total of the amounts, set by a Cabinet Order (政令), by which the current country-by-country international minimum tax amount (当期国別国際最低課税額) for the location country (所在地国) of constituent entities (構成会社等) — or, in paragraph (4), of jointly controlled entities, etc. (共同支配会社等) — in past target accounting years (過去対象会計年度) falls short.
過去対象会計年度の構成会社等の所在地国に係る当期国別国際最低課税額に満たない金額として政令で定める金額の合計額
In Article 82-3, paragraph (2), items (i) to (iii), for a country where constituent entities (構成会社等) are located, the international minimum tax amount (国際最低課税額) that a Cabinet Order (政令) attributes to the part of an investment entity's, etc. (各種投資会社等) individual computed income (個別計算所得金額) not distributed to other constituent entities.
当該構成会社等（各種投資会社等に限る。）に係る個別計算所得金額のうち他の構成会社等に分配されなかつた部分に対応する国際最低課税額として政令で定める金額
In Article 82-19, paragraph (2), for a domestic corporation that is an investment entity, etc. (各種投資会社等), the domestic minimum tax amount (国内最低課税額) that a Cabinet Order (政令) attributes to the part of its individual computed income (個別計算所得金額) not distributed to other constituent entities (構成会社等).
当該内国法人に係る個別計算所得金額のうち他の構成会社等に分配されなかつた部分に対応する国内最低課税額として政令で定める金額
The amount a Cabinet Order (政令) sets as equal to the purchase price of the listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment (恒久的施設), held in a specified tax-exempt management account (特定非課税管理勘定) on 31 December of the previous year.
当該属する年の前年十二月三十一日に当該居住者又は恒久的施設を有する非居住者が特定非課税管理勘定に受け入れている上場株式等の購入の代価の額に相当する金額として政令で定める金額
控除対象受取利子等合計額
The total of the corporation's interest received, etc. (受取利子等) for the business year, apportioned by the ratio of its total target interest paid, etc. (対象支払利子等合計額) to its total interest paid, etc., as a Cabinet Order (政令) sets.
当該事業年度の受取利子等の額の合計額を当該事業年度の対象支払利子等合計額の当該事業年度の支払利子等の額の合計額に対する割合で按分した金額として政令で定める金額
For an insurer of employee insurance, etc. (被用者保険等保険者), the total for the fiscal year of the standard monthly remuneration and standard bonus amounts (標準報酬月額, 標準賞与額), or their counterparts under the mutual aid and other schemes that insurer runs, of each of its members who is a secondary insured person (第二号被保険者), adjusted as a Cabinet Order (政令) provides (Article 152, paragraph (2)).
前条第二項に規定する第二号被保険者標準報酬総額
The net loss a blue-return filer incurred in the year a specified extraordinary disaster (特定非常災害) occurred, where their business assets lost at least a tenth of their value in it; it can be carried forward for five years.
次条第一項に規定する特定非常災害発生年純損失金額
Renovation work, etc. for multi-generational cohabitation (多世帯同居改修工事等) that meets the requirements a Cabinet Order (政令) sets, including that its standard cost (多世帯同居改修標準的費用額) exceeds 500,000 yen and that the renovated house is a small residential house (小規模居住用家屋).
多世帯同居改修工事等のうち、多世帯同居改修標準的費用額が五十万円を超えるものであること、多世帯同居改修工事等をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすもの