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特定組合員（とくていくみあいいん）

A partner (組合員) under a partnership contract (組合契約) — including persons a Cabinet Order (政令) treats as partners and, under a silent partnership contract, etc. (匿名組合契約等), the investor and whoever succeeds to that position — other than the partners a Cabinet Order sets, such as one who takes part in deciding on disposing of or acquiring important partnership property or on large borrowings and itself carries out the important parts of that work, such as negotiating contracts.

組合契約に係る組合員（これに類する者で政令で定めるものを含むものとし、匿名組合契約等にあつては、匿名組合契約等に基づいて出資をする者及びその者…

税務署長等（ぜいむしょちょうとう）

A district director of a tax office (税務署長), a regional commissioner (国税局長), the Commissioner of the National Tax Agency (国税庁長官) and others a Cabinet Order (政令) sets.

税務署長、国税局長、国税庁長官その他政令で定める者

非営利型法人（ひえいりがたほうじん）

A non-profit corporation as defined in Article 2, item 9-2 of the Corporation Tax Act: a general incorporated association or general incorporated foundation (一般社団法人, 一般財団法人), other than a public interest one, that either does not aim to make profits from its business or distribute them, or runs a business for its members' common benefit funded by their membership fees, in either case with a properly run organization as a Cabinet Order (政令) sets.

法人税法第二条第九号の二に規定する非営利型法人

行政機関の長（ぎょうせいきかんのちょう）

A head of an administrative organ (行政機関の長) as defined in Article 762, item 1: the head of a local government, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), a Regional Taxation Bureau commissioner (国税局長), a district director of a tax office (税務署長) or another person a Cabinet Order (政令) specifies.

第七百六十二条第一号に規定する行政機関の長

短期勤続年数（たんききんぞくねんすう）

Years of service (勤続年数) in which the years, counted as a Cabinet Order (政令) specifies, served other than as a company officer, member of the Diet or a local assembly, or public employee (役員等) are five years or less, used in Article 30 to define short-term severance pay (短期退職手当等).

前項第一号に規定する勤続年数のうち、次項に規定する役員等以外の者としての政令で定める勤続年数が五年以下であるもの

証券投資信託（しょうけんとうししんたく）

A securities investment trust as defined in Article 2, paragraph (4) of the Act on Investment Trusts and Investment Corporations, and a foreign investment trust (外国投資信託) similar to one.

投資信託及び投資法人に関する法律第二条第四項に規定する証券投資信託及びこれに類する外国投資信託

市場暗号資産（しじょうあんごうしさん）

In Article 61, paragraph (2), a crypto asset (暗号資産) a Cabinet Order (政令) specifies as having an active market; of crypto assets, only these are valued at market value at the end of the business year.

活発な市場が存在する暗号資産として政令で定めるもの

国別実効税率（くにべつじっこうぜいりつ）

For constituent entities (構成会社等) in Article 82-3, paragraph (2), the rate of tax borne in a country or region for a covered fiscal year: the jurisdictional adjusted covered tax amount (国別調整後対象租税額), adjusted for negative amounts carried forward from past years as a Cabinet Order (政令) sets and never below zero, as a share of the amount of jurisdictional group net income (国別グループ純所得の金額); where it falls short of the 15 percent base tax rate (基準税率), the difference sets the international minimum tax.

…会計年度に係る（ｉ）に掲げる金額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る（ｉ）に掲げる金額が零を下回る場合には零とする…

国内実効税率（こくないじっこうぜいりつ）

In Article 82-19, the rate of tax borne in Japan for a covered fiscal year (対象会計年度) by the constituent entities (構成会社等), or the joint ventures (共同支配会社等), concerned: their domestic group adjusted covered tax amount (国内グループ調整後対象租税額), adjusted for negative amounts carried forward from past years as a Cabinet Order (政令) sets and never below zero, as a share of their domestic group net income (国内グループ純所得の金額); where it falls short of the 15 percent base tax rate (基準税率), the difference is the rate at which the domestic minimum tax amount is calculated.

…会計年度に係る（ｉ）に掲げる金額が零を下回る部分の金額のうち当該対象会計年度に繰り越される部分として政令で定める金額を控除した残額とし、当該対象会計年度に係る（ｉ）に掲げる金額が零を下回る場合には零とする…

譲渡収入金額（じょうとしゅうにゅうきんがく）

The amount a Cabinet Order (政令) specifies as the revenue from transferring listed shares, etc. held in a specified account (特定口座内保管上場株式等).

特定口座内保管上場株式等の譲渡に係る収入金額として政令で定める金額

特殊投資法人（とくしゅとうしほうじん）

In Article 55, paragraph (1), a resource development investment corporation (資源開発投資法人), as a Cabinet Order (政令) specifies, whose investment in and long-term loans to resource development business corporations (資源開発事業法人) — the other corporations and foreign governments that item (ii) of paragraph (2) includes among them counted — exceed the amount of its stated capital or contributions.

第二号の資源開発投資法人のうち当該法人の資本金の額又は出資金の額を超えて第一号の資源開発事業法人（第二号に規定する他の法人及び外国政府を含む。）に係る投融資等を行つているもので、政令で定めるもの

組合等損失額（くみあいとうそんしつがく）

In Article 67-12, paragraph (1), the amount a Cabinet Order (政令) sets as a corporation's loss for the business year from a partnership business (組合事業) or a trust.

当該法人の当該組合事業又は当該信託による損失の額として政令で定める金額

物品供給事業（ぶっぴんきょうきゅうじぎょう）

A business of a cooperative, etc. (協同組合等) that supplies goods, including animals and other things a Cabinet Order (政令) specifies, to its members and other users.

当該協同組合等の組合員その他の利用者に物品（動物その他の政令で定めるものを含む。）を供給する事業

資産の譲渡等（しさんのじょうととう）

In Article 86-6(1), a transfer or lease of assets, or a provision of services, made as a business for consideration (including acts a Cabinet Order (政令) treats as similar, such as a transfer of assets as payment in substitution), as defined in Article 2(1)(viii) of the Consumption Tax Act.

同法第二条第一項第八号に規定する資産の譲渡等

電子記録債権（でんしきろくさいけん）

A monetary claim whose coming into existence or transfer requires an electronic record (電子記録) made under the Electronically Recorded Monetary Claims Act, as Article 2, paragraph (1) of that Act defines it.

電子記録債権法（平成十九年法律第百二号）第二条第一項に規定する電子記録債権

標準報酬平均額（ひょうじゅんほうしゅうへいきんがく）

In Article 43-2, paragraph (1), item (ii), the amount a Cabinet Order (政令) sets as the equivalent of a fiscal year's total standardized remuneration (標準報酬) divided by that year's number of insureds and then by 12, taking account of changes in the insureds' make-up by sex and age and in how their remuneration is spread; its change between two fiscal years is one of the rates from which the revaluation rate (再評価率) is revised.

…て得た額に相当する額として、被保険者の性別構成及び年齢別構成並びに標準報酬の分布状況の変動を参酌して政令で定めるところにより算定した額

事業用固定資産（じぎょうようこていしさん）

Fixed assets, and assets of a similar kind that a Cabinet Order (政令) specifies, other than land and rights over land.

同項第三号に規定する事業用固定資産

退職年金等信託（たいしょくねんきんとうしんたく）

In Article 13, paragraph (1), which does not treat such a trust's assets and income as its beneficiary's, a trust under a defined benefit pension asset management contract, defined benefit pension fund asset investment contract, defined contribution pension asset management contract, employees' asset-formation benefit contract or employees' asset-formation fund benefit contract as Article 84, paragraph (1) of the Corporation Tax Act names them, under a contract a National Pension Fund (国民年金基金) or the National Pension Fund Association (国民年金基金連合会) concludes under Article 128, paragraph (3) or Article 137-15, paragraph (4) of the National Pension Act, or under a similar retirement pension contract a Cabinet Order (政令) specifies.

…しくは第百三十七条の十五第四項（連合会の業務）に規定する契約又はこれらに類する退職年金に関する契約で政令で定めるものに係る信託

特定無対価合併（とくていむたいかがっぺい）

In Article 61-2, a merger in which the merged corporation's shareholders, etc. receive no shares or other assets of the merging corporation, of a kind a Cabinet Order (政令) specifies as one where giving them its shares is regarded as omitted.

当該法人の株主等に合併法人の株式その他の資産が交付されなかつた合併で、当該法人の株主等に対する合併法人の株式の交付が省略されたと認められる合併として政令で定めるもの

時価純資産価額（じかじゅんしさんかがく）

In Article 62-8, the total acquisition cost of the assets a domestic corporation receives in a non-qualified merger, etc. (非適格合併等), counting goodwill (営業権) only of the kinds a Cabinet Order (政令) specifies, less the total of the liabilities it takes over, including any liability adjustment account (負債調整勘定).

当該資産（営業権にあつては、政令で定めるものに限る。）の取得価額（第六十一条の十一第七項（完全支配関係がある法人の間の取引の損益）の…