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評価額（ひょうかがく）

An amount set by a Cabinet Order (政令), taking account of the average pay of workers with disabilities and other circumstances, multiplied by the reference number of months (評価基準月数); an employer's payments for home-based work are divided by it to give the number of times the adjustment amount (調整額), or for a small employer the incentive amount (報奨額), is paid.

障害者である労働者の平均的な給与の状況その他の状況を勘案して政令で定める額に評価基準月数を乗じて得た額

特別徴収（とくべつちょうしゅう）

A municipality's having the payer of an old-age or similar pension benefit (老齢等年金給付) collect, out of it, the insurance premiums (保険料) of a householder (世帯主) who is an insured person receiving it (other than one a Cabinet Order (政令) excludes), and pay them over to the municipality.

市町村が老齢等年金給付を受ける被保険者である世帯主（政令で定めるものを除く。）から老齢等年金給付の支払をする者に保険料を徴収させ、かつ、その徴収すべき保険料を納入させること

地震保険（じしんほけん）

Insurance whose contract meets the requirements listed in Article 2, paragraph 2 of the Act on Earthquake Insurance (Act No. 73 of 1966); for a non-life insurer's enterprise tax (事業税), 20 percent of each business year's net premium income from it counts as revenue.

その保険契約が地震保険に関する法律（昭和四十一年法律第七十三号）第二条第二項各号に掲げる要件を備える保険

既存住宅（きぞんじゅうたく）

In Article 73-14, paragraph 3 and Article 73-24, paragraph 3, a house of a kind a Cabinet Order (政令) specifies, other than a newly built house nobody has yet lived in.

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

前払取引（まえばらいとりひき）

In Article 45, paragraphs (1) and (2), a transaction for the provision of specified continuous services (特定継続的役務提供) in which the service provider or seller receives from the customer, before providing the services, money exceeding an amount a Cabinet Order (政令) sets.

特定継続的役務提供に先立つてその相手方から政令で定める金額を超える金銭を受領する特定継続的役務提供に係る取引

訪問購入（ほうもんこうにゅう）

A purchase of articles (物品) by a person who buys articles as a business (a buyer, 購入業者), under a contract offered or made away from its business office or similar place (営業所等) — except articles a Cabinet Order (政令) excludes because buying them this way is unlikely to harm the seller's interests or because applying these rules would seriously disrupt their distribution.

…の章の規定の適用を受けることとされた場合に流通が著しく害されるおそれがあると認められる物品であつて、政令で定めるものを除く。以下この章、同項及び第六十七条第一項において同じ。）の購入

存続年数（そんぞくねんすう）

In Article 23-2, paragraph (1), items (ii) and (iii), the number of years, as a Cabinet Order (政令) sets it, for which a spouse's right of residence (配偶者居住権) will last, used in valuing that right.

当該配偶者居住権が存続する年数として政令で定める年数

投資法人（とうしほうじん）

In Article 27-36, paragraph (1) and its item (i), an investment corporation as defined in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations: an association (社団) incorporated under that Act to invest its assets mainly in the specified assets (特定資産) that Act names.

投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人

特定資産（とくていしさん）

Specified assets as defined in Article 2, paragraph (1) of the Act on Investment Trusts and Investment Corporations: securities, real estate and other assets that a Cabinet Order (政令) specifies as ones in which investment needs to be made easier, here those a listed company, etc. (上場会社等) acquires, transfers or leases through asset management it entrusts to another.

投資信託及び投資法人に関する法律第二条第一項に規定する特定資産

信託業務（しんたくぎょうむ）

Trust business as defined in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions (Act No. 43 of 1943), which a financial institution may carry on with authorization under that Article.

金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号。第十一号ロにおいて「兼営法」という。）第一条第一項（兼営の認可）に規定する信託業務

電磁的方法（でんじてきほうほう）

In Article 33, paragraph (2) and Article 60, paragraph (2), a way of providing information using an electronic data processing system (電子情報処理組織) or other information and communications technology, of a kind set by an Order of the Ministry of Land, Infrastructure, Transport and Tourism (国土交通省令).

電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であって国土交通省令で定めるもの

発行法人等（はっこうほうじんとう）

The company issuing specified shares, its officers, employees or shareholders, or individuals and companies specially related to them as a Cabinet Order (政令) specifies.

特定株式の発行法人、当該発行法人の役員等（役員若しくは従業員又は株主をいう。以下この号において同じ。）又は当該役員等と政令で定める特殊の関係のある個人及び法人

固定資産等（こていしさんとう）

Fixed assets, and assets of a similar kind that a Cabinet Order (政令) specifies, used in Article 70-2 to define business fixed assets (事業用固定資産) and losses a specified extraordinary disaster (特定非常災害) causes to fixed assets.

固定資産その他これに準ずる資産で政令で定めるもの

控除限度額（こうじょげんどがく）

The most foreign income tax that can be credited against a year's Japanese income tax: the part of that tax corresponding to the year's foreign-source income, worked out as a Cabinet Order (政令) sets (for a nonresident, counting only income attributable to a permanent establishment in Japan).

同条第一項に規定する控除限度額

控除限度額（こうじょげんどがく）

In Article 144-2, paragraph (10), which applies Article 69, paragraphs (25), (26) and (28) to foreign corporations, the limitation on a creditable amount as Article 144-2, paragraph (1) defines it.

同条第一項に規定する控除限度額

電磁的記録（でんじてききろく）

In Article 59-2, paragraph (1), the purchase record information (購入記録情報) under Article 8, paragraph (2) — the record of a sale at a tax-free shop (輸出物品販売場), of a kind a Cabinet Order (政令) sets, that the shop's operator must send to the Commissioner of the National Tax Agency (国税庁長官) — and other records a Cabinet Order designates, kept by a business.

第八条第二項に規定する購入記録情報その他の政令で定めるもの

情報成果物（じょうほうせいかぶつ）

A computer program; a film, broadcast program or other work made up of images or sound; a work made up of letters, figures or symbols, alone, combined or with colours; or a similar thing a Cabinet Order (政令) specifies, as a thing whose creation can be entrusted under a business entrustment (業務委託).

次に掲げるもの

継続雇用者（けいぞくこようしゃ）

In the tax credits for increased salary payments (Articles 10-5-4 and 42-12-5), a domestic employee (国内雇用者) of a kind a Cabinet Order (政令) sets who was paid salary by the individual or corporation for every month of both the year of the credit (for a corporation, the business year) and the year before it (the previous business year).

個人の各年（以下この項において「適用年」という。）及び当該適用年の前年の各月分のその個人の給与等の支給を受けた国内雇用者として政令で定めるもの

特定株主等（とくていかぶぬしとう）

The individuals and corporations that hold shares, etc. in a specified domestic corporation (特定内国法人) — one at least 80% owned by five or fewer shareholders and persons specially related to them — just before the specified relationship (特定関係) arises.

…（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…

国内鉱業者（こくないこうぎょうしゃ）

A corporation filing blue returns (青色申告書) that a Cabinet Order (政令) specifies as mainly carrying on mining in Japan.

青色申告書を提出する法人で国内において主として鉱業を営むものとして政令で定めるもの