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災害損失欠損金額（さいがいそんしつけっそんきんがく）

In Article 80, the part of a domestic corporation's net operating loss (欠損金額) for a business year ending within one year after a disaster (災害), or for an interim period (中間期間) ending within six months after it, up to the losses of kinds a Cabinet Order (政令) specifies that the disaster caused to inventory, fixed assets or specified deferred assets, less any amount already used for a refund through an interim return on provisional accounts (仮決算の中間申告書).

事業年度又は中間期間において生じた第七十四条第一項第一号（確定申告）又は第七十二条第一項第一号に掲げる欠損金額のうち、災害により棚卸資産、固定資産又は政令で定める繰延資産について生じ…

特定森林経営計画（とくていしんりんけいえいけいかく）

A forest management plan (森林経営計画) under Article 11(1) of the Forest Act certified by the mayor or other authority that covers forest suited to being managed as a whole by one person as a Ministry of Finance Order (財務省令) sets, includes the matters Article 11(3) of that Act lists, and meets the other requirements a Ministry of Finance Order sets for efficient forest management by one person.

市町村長等の認定を受けた森林法第十一条第一項に規定する森林経営計画（以下この号において「森林経営計画」という。）であつて、次に掲げる要件の全てを満たすもの

非課税上場株式等管理契約（ひかぜいじょうじょうかぶしきとうかんりけいやく）

A contract on recording or keeping listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment (恒久的施設), concludes with a financial instruments business operator, etc. (金融商品取引業者等) to use the tax exemption of Article 9-8, item (i) and Article 37-14, providing, among other things set by Cabinet Order (政令), that they are recorded or kept in a tax-exempt management account (非課税管理勘定) of the account, which accepts only listed shares, etc. within set limits (such as up to 1.2 million yen of acquisitions a year), that they are sold through or to the operator, and that after five years they are moved to another account unless moved into another year's tax-exempt management account.

第九条の八（第一号に係る部分に限る。）の規定並びに第一項（第一号に係る部分に限る。）及び前三項の規定の適用…

連携金融商品債務引受業務（れんけいきんゆうしょうひんさいむひきうけぎょうむ）

Carrying on as a business an act specified by Cabinet Office Order (内閣府令) by which a financial instruments clearing organization has a third party take on a clearing member's (清算参加者) obligations under a subject transaction (対象取引) other than those in Article 156-62, item (i), and itself takes on the obligations of that clearing member's counterparty; a clearing organization may do so, with the Prime Minister's authorization, under a contract with a collaborating clearing organization, etc. (連携清算機関等).

第百五十六条の六十二第一号に掲げる取引以外の対象取引に係る清算参加者の債務を第三者に負担させ、当該対象取引に係る清算参加者の相手方の債務は自らが負担する行為として内閣府令で定める行為を業として行うこと

グループ国際最低課税額等報告事項等（ぐるーぷこくさいさいていかぜいがくとうほうこくじこうとう）

The information a group international minimum tax reporting corporation (グループ国際最低課税額等報告対象法人) must send electronically to its district tax office within one year and three months after the end of each target accounting year (対象会計年度) of its specified multinational enterprise group, etc. (特定多国籍企業グループ等): the name of the group's ultimate parent entity (最終親会社等), the level of the effective tax rate in each country where its constituent entities (構成会社等) are located and other matters a Ministry of Finance Order (財務省令) sets — with matters on the group international minimum tax amount (グループ国際最低課税額) where the corporation is one the Order names as liable to the tax on it — and notice that it wishes to apply, or to stop applying, Article 82-2, paragraph (1) and the other special rules Article 150-3, paragraph (1) and a Cabinet Order (政令) name.

第百五十条の三第一項（特定多国籍企業グループ等に係る報告事項等の提供）に規定するグループ国際最低課税額等報告事項等

内国法人（ないこくほうじん）

A corporation whose head office or principal office is in Japan.

法人税法第二条第三号に規定する内国法人

出生時育児休業（しゅっしょうじいくじきゅうぎょう）

A form of childcare leave (育児休業), for a period of up to four weeks, taken within the window from the child's birth or expected date of birth, whichever is earlier, until the day after eight weeks have passed from whichever is later; as a rule a worker can take it no more than twice, and for 28 days in total, for one child (Article 9-2).

育児休業のうち、この条から第九条の五までに定めるところにより、子の出生の日から起算して八週間を経過する日の翌日まで（出産予定日前に当…

独立行政法人等（どくりつぎょうせいほうじんとう）

The bodies Article 2(1) of the Act on Access to Information Held by Incorporated Administrative Agencies defines by this name: the incorporated administrative agencies (独立行政法人) of Article 2(1) of the Act on General Rules for Incorporated Administrative Agencies, and the corporations listed in its own Appended Table 1 (別表第一).

独立行政法人等の保有する情報の公開に関する法律（平成十三年法律第百四十号。以下「独立行政法人等情報公開法」という。）第二条第一項に規定する独立行政法人等

事業協同組合等（じぎょうきょうどうくみあいとう）

In Article 45-3, a business cooperative (事業協同組合), a limited liability partnership (有限責任事業組合) under Article 2 of the Limited Liability Partnership Act that meets the requirements a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, among them that its only members are small and medium-sized enterprises (中小企業者) listed in the items of Article 2, paragraph (1) of the Small and Medium-sized Enterprise Basic Act, or another association set up under a special Act (法律) that such an Order specifies.

事業協同組合、有限責任事業組合契約に関する法律（平成十七年法律第四十号）第二条に規定する有限責任事業組合（中小企業者（中小企業基本法（昭和三十八年法律第百五十四号）第二条第一項各号に掲げるものに限る。）のみがその組合員となつていることその他の厚生労働省令で定める要件を満…

内国法人又は外国法人（ないこくほうじんまたはがいこくほうじん）

In Chapter II (special provisions on the Income Tax Act), a domestic corporation — a corporation with its head office or principal office in Japan — or a foreign corporation — any other corporation — as defined in Article 2, paragraph (1), items (vi) and (vii) of the Income Tax Act, each including an association or foundation without juridical personality (人格のない社団等), one that is not a corporation but has a named representative or administrator, whose head office or principal office is in Japan or, for a foreign corporation, outside Japan.

それぞれ所得税法第二条第一項第六号又は第七号に規定する内国法人又は外国法人をいい、それぞれ同項第八号に規定する人格のない社…

充当（じゅうとう）

Using a refund, etc. (還付金等) owed to a taxpayer to pay national tax they owe instead of paying it out, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.

国税通則法第五十七条第一項の規定による充当

利子（りし）

In Article 42, interest listed in Article 161, paragraph (1), item (x) of the Income Tax Act — interest on loans to a person doing business in Japan that relate to that business, as that item lists it — other than interest to which Article 7 applies (interest on deposits and borrowings booked in a special international financial transactions account (特別国際金融取引勘定)).

所得税法第百六十一条第一項第十号に掲げる利子をいい、第七条の規定の適用があるものを除く

株式等（かぶしきとう）

In Article 97, paragraph (5), the shares, etc. defined in Article 224-3, paragraph (2) of the Income Tax Act: shares (including rights to become a shareholder and share options), other equity interests in corporations, preferred equity investments, beneficial interests in investment trusts and specified beneficiary certificate-issuing trusts, company bond-type beneficial interests (社債的受益権), and bonds other than those the paragraph excludes.

法第二百二十四条の三第二項（株式等の譲渡の対価の受領者等の告知）に規定する株式等

代表者（だいひょうしゃ）

In Section 5 of Chapter 3, a foreign securities firm's (外国証券業者) representative in Japan as defined in Article 817, paragraph (1) of the Companies Act.

外国証券業者の会社法第八百十七条第一項に規定する日本における代表者

通所介護（つうしょかいご）

Having a person requiring long-term care at home (居宅要介護者) come to a facility a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies under Article 5-2, paragraph (3) of the Act on Social Welfare for the Elderly, or to a day service center for the elderly (老人デイサービスセンター) under Article 20-2-2 of that Act, and giving care with bathing, toileting, meals and other daily needs of a kind that Order specifies, and functional training, there; only where the service's user capacity is at least the number that Order sets, and not dementia day care (認知症対応型通所介護).

居宅要介護者について、老人福祉法第五条の二第三項の厚生労働省令で定める施設又は同法第二十条の二の二に規定する老人デイサービスセンターに通わせ、当該施設において入浴、排せつ、食事等の介護その他…

監理措置（かんりそち）

Letting a foreign national in deportation proceedings, or under a deportation order, live outside detention under the oversight of a supervisor (監理人) chosen by the supervising immigration inspector.

次条に規定する監理人による監理に付する措置

相手国等（あいてこくとう）

The other country or party to a tax treaty, etc. (租税条約等) — a tax treaty or another international agreement of Japan's on exchanging tax information or on help with collecting tax or serving documents — as defined in Article 2, item (iii) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.

同法第二条第三号に規定する相手国等

合併法人（がっぺいほうじん）

The corporation that receives the assets and liabilities of another corporation (the merged corporation, 被合併法人) in a merger.

合併により被合併法人（合併によりその有する資産及び負債の移転を行つた法人をいう。以下この条において同じ。）から資産及び負債の移転を受けた法人

外国法人（がいこくほうじん）

A corporation other than a domestic corporation (内国法人), that is, one with neither its head office nor its principal office in Japan.

法人税法第二条第四号に規定する外国法人

同族会社（どうぞくがいしゃ）

A company (investment corporations included) in which three or fewer of its shareholders, etc., together with individuals and corporations specially related to them as a Cabinet Order (政令) sets, hold more than 50 percent of its issued shares or capital contributions (its own shares aside), or that meets another test a Cabinet Order sets.

…の株主等（その会社が自己の株式（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十四項（定義）に規定する投資口を含む。以下同じ。）又は出資を有する場合のその会社を除く。）の三人以…