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特例対象子育て対応改修工事等（とくれいたいしょうこそだてたいおうかいしゅうこうじとう）

In Article 41-19-3, paragraph (16), child-rearing renovation work (子育て対応改修工事等) whose standard cost (子育て対応改修標準的費用額) exceeds 500,000 yen, done on a house that is a small residential house (小規模居住用家屋), and meeting the other requirements a Cabinet Order (政令) sets — work that a special eligible individual (特例対象個人) may have treated as covered child-rearing renovation work (対象子育て対応改修工事等) for the income tax credit of Article 41-19-3, paragraphs (7) and (8), unless that individual's total income for the year exceeds 10 million yen.

子育て対応改修工事等のうち、子育て対応改修標準的費用額が五十万円を超えるものであること、子育て対応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

外国株式交換完全支配親法人株式（がいこくかぶしきこうかんかんぜんしはいおやほうじんかぶしき）

Shares of a foreign corporation fully controlling the parent in a share exchange (外国株式交換完全支配親法人), as defined in Article 37-14-3, paragraph (6), item (viii).

同項第八号に規定する外国株式交換完全支配親法人の株式

特例対象高齢者等居住改修工事等（とくれいたいしょうこうれいしゃとうきょじゅうかいしゅうこうじとう）

Renovation work to make a home suitable for elderly persons, etc. (高齢者等居住改修工事等) that meets the requirements a Cabinet Order (政令) sets, including that its standard cost exceeds 500,000 yen and that the renovated house is a small residential house (小規模居住用家屋) as Article 41, paragraph (16) defines it.

…第十六項に規定する小規模居住用家屋をいう。以下この条において同じ。）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

電子店頭デリバティブ取引等業務（でんしてんとうでりばてぃぶとりひきとうぎょうむ）

The business that a person established under foreign law, which conducts over-the-counter derivatives transactions, etc. as a business in a foreign country and is neither a financial instruments business operator nor a financial institution, may carry on with the Prime Minister's (内閣総理大臣) permission under Article 60-14, paragraph (1): regularly conducting specified over-the-counter derivatives transactions, or their intermediation, brokerage (other than brokerage for clearing of securities, etc.) or agency, using the electronic data processing system it uses in its over-the-counter derivatives business, where the counterparty is engaged in securities-related business (有価証券関連業) or in similar cases a Cabinet Order (政令) specifies.

同項に規定する電子店頭デリバティブ取引等業務

特定非常災害発生年特定純損失金額（とくていひじょうさいがいはっせいねんとくていじゅんそんしつきんがく）

A specified net loss in the year of a specified extraordinary disaster as defined in Article 70-2, paragraph 4, item 5 of the Income Tax Act; a taxpayer who meets either requirement of Article 33, paragraph 1 but does not use that paragraph can deduct it from the income on which the prefectural inhabitant tax (道府県民税) is charged for five fiscal years.

次条第二項に規定する特定非常災害発生年特定純損失金額

一般株式等に係る譲渡所得等の金額（いっぱんかぶしきとうにかかるじょうとしょとくとうのきんがく）

In the pre-deduction amount (適用前の一般株式等に係る譲渡所得等の金額), the amount of capital gains, etc. on general shares, etc. defined in Article 37-10, paragraph 1, computed without the deduction Article 37-13, paragraph 1 allows for the cost of specified shares (特定株式) of specified small and medium-sized companies acquired by paying in.

この項の規定を適用しないで計算した場合における第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額

上場株式等に係る譲渡所得等の金額（じょうじょうかぶしきとうにかかるじょうとしょとくとうのきんがく）

In the pre-deduction amount (適用前の上場株式等に係る譲渡所得等の金額), the amount of capital gains, etc. on listed shares, etc. defined in Article 37-11, paragraph 1, computed without the deduction Article 37-13, paragraph 1 allows for the cost of specified shares (特定株式) of specified small and medium-sized companies acquired by paying in.

この項の規定を適用しないで計算した場合における第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額

投資信託（とうししんたく）

In Article 39, paragraphs (4) and (6) and Article 42-2, item (vi), an investment trust as defined in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations: a trust set up under that Act to invest mainly in the assets it specifies, whether managed on the settlor's instructions (委託者指図型投資信託) or not (委託者非指図型投資信託).

投資信託及び投資法人に関する法律第二条第三項に規定する投資信託

標準報酬総額（ひょうじゅんほうしゅうそうがく）

The total standard remuneration as provided in Article 34, paragraph (8): for each fiscal year, the total of the standard remuneration of an insurer's insured persons or members — standard monthly remuneration and standard bonus amounts (標準賞与額), for mutual aid associations (共済組合) standard monthly remuneration and standard term-end allowances (標準期末手当等), and for a national health insurance society (国民健康保険組合) amounts a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets as equivalent — adjusted as a Cabinet Order (政令) provides.

前条第八項に規定する標準報酬総額

予定保険料収納額（よていほけんりょうしゅうのうがく）

In Article 116, the part of the insurance premiums (保険料) that the municipalities (市町村) making up an Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) expected to collect during a specified period (特定期間) — each two fiscal years from fiscal 2008 — that goes, as calculated in the way a Cabinet Order (政令) sets, to the cost of benefits for medical treatment, etc. (療養の給付等), to paying the financial stability fund contribution (財政安定化基金拠出金), the contribution under Article 117, paragraph (2), the childbirth and childcare support payment (出産育児支援金), the contributions for securing medical care in the early phase of an epidemic, etc. (流行初期医療確保拠出金等) and the children and child-rearing support levy (子ども・子育て支援納付金), and to repaying the union's borrowings from the prefecture under paragraph (1), item (ii) (基金事業借入金).

…からの借入金（以下この項において「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）

In Article 116, the part of the insurance premiums (保険料) that the municipalities (市町村) making up an Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) actually collected during a specified period (特定期間) that goes, as calculated in the way a Cabinet Order (政令) sets, to the cost of benefits for medical treatment, etc. (療養の給付等に要した費用の額), to paying the financial stability fund contribution (財政安定化基金拠出金), the contribution under Article 117, paragraph (2), the childbirth and childcare support payment (出産育児支援金), the contributions for securing medical care in the early phase of an epidemic, etc. (流行初期医療確保拠出金等) and the children and child-rearing support levy (子ども・子育て支援納付金), and to repaying the union's borrowings from the financial stability fund (基金事業借入金).

…・子育て支援納付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

基金事業対象費用額（ききんじぎょうたいしょうひようがく）

The total of what a municipality (市町村) spent during the plan period (計画期間) on 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), as calculated in the way a Cabinet Order (政令) sets.

…、財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の合計額として政令で定めるところにより算定した額

基金事業対象収入額（ききんじぎょうたいしょうしゅうにゅうがく）

In Article 116, the part of what an Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) took into its special account (特別会計) for late-stage elderly medical care during a specified period (特定期間), leaving out the grants it received from the financial stability fund (基金事業交付額) and its borrowings from it (基金事業借入金), that goes, as calculated in the way a Cabinet Order (政令) sets, to the cost of benefits for medical treatment, etc. (療養の給付等に要した費用の額), to paying the financial stability fund contribution (財政安定化基金拠出金), the contribution under Article 117, paragraph (2), the childbirth and childcare support payment (出産育児支援金), the contributions for securing medical care in the early phase of an epidemic, etc. (流行初期医療確保拠出金等) and the children and child-rearing support levy (子ども・子育て支援納付金), and to repaying those borrowings.

…・子育て支援納付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

基金事業対象費用額（ききんじぎょうたいしょうひようがく）

In Article 116, the total, as calculated in the way a Cabinet Order (政令) sets, of what an Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) spent during a specified period (特定期間) on benefits for medical treatment, etc. (療養の給付等に要した費用の額), on paying the financial stability fund contribution (財政安定化基金拠出金), the contribution under Article 117, paragraph (2), the childbirth and childcare support payment (出産育児支援金), the contributions for securing medical care in the early phase of an epidemic, etc. (流行初期医療確保拠出金等) and the children and child-rearing support levy (子ども・子育て支援納付金), and on repaying its borrowings from the financial stability fund (基金事業借入金).

…ども・子育て支援納付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の合計額として政令で定めるところにより算定した額

特定組織再編成交付手続（とくていそしきさいへんせいこうふてつづき）

In Chapter II, a procedure for delivering existing securities during a corporate reorganization (組織再編成交付手続) that, for paragraph (1) securities (第一項有価証券), falls under the cases in items (i) and (ii) of Article 2-3, paragraph (5) — the shareholders, etc. of the reorganizing company (組織再編成対象会社株主等) being many, as a Cabinet Order (政令) specifies, and not only qualified institutional investors (適格機関投資家), or another case outside the exceptions item (ii) sets out — and, for paragraph (2) securities (第二項有価証券), where those shareholders, etc. are a fairly large number as a Cabinet Order specifies.

組織再編成交付手続のうち、当該組織再編成交付手続が第一項有価証券に係るものである場合にあつては第一号及び第二号に掲げる場合、当該組織再編成交付手続が第二項有価証券に係るものである場合にあつては第三号に…

特別確定負担調整基準超過保険者（とくべつかくていふたんちょうせいきじゅんちょうかほけんしゃ）

In Article 39, an insurer whose fixed amount equivalent to young-old payments before burden adjustment (負担調整前確定前期高齢者納付金相当額) for the fiscal year before last is above zero, for which the total in paragraph (1), item (ii), (a) — that amount plus its fixed aid for the old-old (確定後期高齢者支援金) for that year divided by its adjustment rate for that aid — exceeds the amount in (b): that total plus the costs of its benefits (保険者の給付に要する費用等) and its contribution for securing medical care in the early phase of an epidemic (流行初期医療確保拠出金) for that year, multiplied by that year's special burden adjustment base rate (特別負担調整基準率) under Article 38, paragraph (1), item (ii), (b), and whose financial strength for that year, worked out as a Cabinet Order (政令) provides, falls short of a standard the Cabinet Order sets.

…定前期高齢者納付金相当額が零を超える保険者のうち、イに掲げる合計額がロに掲げる額を超える者であつて、政令で定めるところにより算定した同年度における当該保険者の財政力が政令で定める基準に満たないもの

使用（しよう）

In Article 19, paragraph (1), item (iii), use of a mark as defined in Article 2, paragraph (3) of the Trademark Act, such as putting the mark on goods, their packaging or things used in providing a service, selling or otherwise dealing in goods that bear it, or putting it on advertisements, price lists or trade documents.

同法第二条第三項に規定する使用

不足額（ふそくがく）

In defining the special depreciation shortfall (特別償却不足額) in Article 52-2, paragraph 2: where the depreciation a corporation deducted as an expense for an asset eligible for special depreciation in a business year falls short of the depreciation limit computed under the special depreciation provision (or, where an extra depreciation provision set by Cabinet Order (政令) applies, the ordinary and special limits combined), the difference up to the special depreciation limit.

…金額が当該特別償却対象資産の特別償却に関する規定により計算される償却限度額（第四十五条第三項その他の政令で定める割増償却に関する規定の適用を受ける場合には、当該割増償却に関する規定に規定する普通償却限度額…

銀行等（ぎんこうとう）

In Article 27-2, paragraph (4) and Article 27-12, paragraph (3), a bank, a cooperative financial institution (協同組織金融機関) or another financial institution a Cabinet Order (政令) specifies; a tender offeror must have such an institution, or a financial instruments business operator carrying on Type I financial instruments business, handle the custody of tendered share certificates, etc., payment of the price and other work a Cabinet Order specifies.

銀行、協同組織金融機関その他政令で定める金融機関

調整額（ちょうせいがく）

The home-based work unit adjustment amount (在宅就業単位調整額) multiplied by the reference number of months (評価基準月数) set by a Cabinet Order (政令); the special monetary adjustment for home-based workers with disabilities (在宅就業障害者特例調整金) is paid as this amount times the number of reference amounts (評価額) the employer's payments for home-based work come to.

在宅就業単位調整額に評価基準月数（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をいう。以下同じ。）を乗じて得た額