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分配時調整外国税相当額（ぶんぱいじちょうせいがいこくぜいそうとうがく）

The amount equivalent to the foreign tax adjusted at distribution under Article 93, paragraph (1) or Article 165-5-3, paragraph (1) of the Income Tax Act as Article 33, paragraph (1) of this Act reads them: the part, set by Cabinet Order (政令), of the foreign tax on a distribution from a collective investment trust (集団投資信託) that was deducted from the income tax and special income tax for reconstruction (復興特別所得税) on it and that matches the distribution the person receives.

第三十三条第一項の規定により読み替えて適用される所得税法第九十三条第一項に規定する分配時調整外国税相当額又は第三十三条第一項の規定により読み替えて適用される同法第百六十五条の五の三第一項に規定する分配…

特定譲渡制限付暗号資産（とくていじょうとせいげんつきあんごうしさん）

In Article 61, paragraph (2), items (i) and (ii), a cryptoasset (暗号資産) subject to restrictions on transfer or other conditions, for which procedures have been taken to publicize those conditions properly, of a kind a Cabinet Order (政令) specifies.

譲渡についての制限その他の条件が付されている暗号資産であつてその条件が付されていることにつき適切に公表されるための手続が行われているものとして政令で定めるもの

控除対象外国法人税の額（こうじょたいしょうがいこくほうじんぜいのがく）

The amount of credit-eligible foreign country's corporate tax (控除対象外国法人税の額) as defined in Article 69, paragraph (1) of the Corporation Tax Act.

同法第六十九条第一項に規定する控除対象外国法人税の額

国外不動産所得の損失の金額（こくがいふどうさんしょとくのそんしつのきんがく）

The part of an individual's loss from renting out foreign used buildings (国外中古建物), in working out real property income (不動産所得), that corresponds to the buildings' depreciation, computed as a Cabinet Order (政令) sets; where the individual has income from renting other foreign real property, etc. (国外不動産等), only the loss left after setting it against that income counts.

…計算上控除してもなお控除しきれない金額）のうち当該国外中古建物の償却費の額に相当する部分の金額として政令で定めるところにより計算した金額

特例買取再販認定住宅等の取得（とくれいかいとりさいはんにんていじゅうたくとうのしゅとく）

Acquiring, from the real estate dealer (宅地建物取引業者) that carried out the specified renovation, etc. (特定増改築等), a special existing house (特例既存住宅) that is a special certified house, etc. (特例認定住宅等) on which it carried out that renovation, of the kind a Cabinet Order (政令) specifies.

特例認定住宅等である特例既存住宅のうち特定増改築等をした家屋で政令で定めるものの当該特定増改築等をした宅地建物取引業者からの取得

行政機関等匿名加工情報ファイル（ぎょうせいきかんとうとくめいかこうじょうほうふぁいる）

In Chapter V, a collection of information containing anonymized personal information the administrative entity holds (行政機関等匿名加工情報), organized systematically so that particular such 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.

行政機関等匿名加工情報を含む情報の集合物であって、次に掲げるもの

特定徴収金手続用電子情報処理組織（とくていちょうしゅうきんてつづきようでんしじょうほうしょりそしき）

The electronic data processing system that connects over telecommunications lines the computers of the Local Tax Joint Organization (地方税共同機構) — and of any specified financial institution, etc. (特定金融機関等) it entrusts with part of receiving specified collection money (特定徴収金) — with those of the taxpayers and special collection agents (特別徴収義務者) who pay that money, including any payment agent the Organization designates (機構指定納付受託者) and anyone to whom that agent entrusts part of its work.

…七条の九の規定により第七百四十七条の八第一項に規定する納付等事務の一部を第七百四十七条の九に規定する政令で定める者に委託した場合には、当該者を含む。）を含む。）の使用に係る電子計算機（入出力装置を含む。）…

農業所得（のうぎょうしょとく）

Income from growing rice, wheat, tobacco, fruit, vegetables or flowers, from raising silkworms, or from similar businesses a Cabinet Order (政令) specifies.

米、麦、たばこ、果実、野菜若しくは花の生産若しくは栽培又は養蚕に係る事業その他これに類するものとして政令で定める事業から生ずる所得

課税対象所得（かぜいたいしょうしょとく）

For a resident, each kind of income for each year (各種所得, as Article 2, paragraph (1), item (xxi) of the Income Tax Act defines it); for a domestic corporation, its income for each business year; and for a nonresident or foreign corporation, the domestic source income (国内源泉所得) under Article 164, paragraph (1), item (i)(a) of the Income Tax Act or Article 141, item (i)(a) of the Corporation Tax Act that a Cabinet Order (政令) specifies.

…人にあつては同法第百六十四条第一項第一号イ又は法人税法第百四十一条第一号イに掲げる国内源泉所得のうち政令で定めるもの

特定組織再編成発行手続（とくていそしきさいへんせいはっこうてつづき）

In Chapter II, a procedure for issuing new securities during a corporate reorganization (組織再編成発行手続) 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 (4) — 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.

組織再編成発行手続のうち、当該組織再編成発行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、当該組織再編成発行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…

親会社（おやがいしゃ）

In Article 166, paragraph (1) and Article 167, a company that a Cabinet Order (政令) specifies as controlling another company, cooperative financial institutions (協同組織金融機関) counting as companies here.

他の会社（協同組織金融機関を含む。以下この項において同じ。）を支配する会社として政令で定めるもの

特定権利（とくていけんり）

In Chapter 2 (door-to-door, mail order and telemarketing sales) and a few later provisions, any of these rights: a right to use facilities or receive services that is sold in everyday transactions and specified by Cabinet Order (政令); a corporate bond or other monetary claim; or a share in a stock company, an equity interest in a limited liability, general partnership or limited partnership company, another membership right in an incorporated association, or a similar right in a foreign corporation.

次に掲げる権利

法定納期限（ほうていのうきげん）

The deadline by which a local tax must be paid or remitted under the Local Tax Act or an ordinance (条例) made under it, not counting the deadlines for an amended return, a late return, a reassessment or determination, accelerated collection or a collection deferral, or others a Cabinet Order (政令) sets; for a tax paid in instalments, the first instalment's deadline counts for the later ones, and for a demand fee (督促手数料), a delinquency charge (延滞金), an additional charge for understatement or failure to file, a substantial additional charge (重加算金) or delinquency disposition costs (滞納処分費), the deadline of the tax they arise from.

…、又は納入すべき期限（修正申告、期限後申告、更正若しくは決定、繰上徴収又は徴収の猶予に係る期限その他政令で定める期限を除く。）をいい、地方税で納期を分けているものの第二期以降の分については、その第一期分の…

課税済金額（かぜいずみきんがく）

Under the rules on controlled foreign companies, the taxable amounts (課税対象金額) and similar amounts of a foreign corporation already counted in a shareholder's income in earlier periods — the past three years for a resident, the business years beginning in the past ten years for a domestic corporation — that a Cabinet Order (政令) attributes to the shares it holds directly, less the dividends, etc. from that corporation already set against them.

同項第二号に掲げる金額

対象障害者（たいしょうしょうがいしゃ）

In Chapter III, Article 86, item (ii) and Articles 3 to 6 of the supplementary provisions (附則), a person with a physical disability, a person with an intellectual disability, or a person with a mental disability who holds a mental disability certificate (精神障害者保健福祉手帳) issued under Article 45, paragraph (2) of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities.

身体障害者、知的障害者又は精神障害者（精神保健及び精神障害者福祉に関する法律（昭和二十五年法律第百二十三号）第四十五条第二項の規定により精神障害者保健福祉手帳の交付を受けているものに限る。第四節及び第…

電話勧誘販売（でんわかんゆうはんばい）

A sale of goods (商品) or specified rights (特定権利), or provision of services, in which a seller or service provider solicits the customer during a phone call it made, or had the customer make by a method a Cabinet Order (政令) specifies, and then receives the offer or makes the contract by post or similar means (郵便等).

販売業者又は役務提供事業者が、電話をかけ又は政令で定める方法により電話をかけさせ、その電話において行う売買契約又は役務提供契約の締結についての勧誘（…

特定関係法人（とくていかんけいほうじん）

In Article 166, paragraphs (1) and (2), a company a Cabinet Order (政令) specifies as controlling the asset management company (資産運用会社) of a listed investment corporation, etc. (上場投資法人等), or a corporation a Cabinet Order specifies among that asset management company's interested parties, etc. (利害関係人等) as defined in Article 201, paragraph (1) of the Act on Investment Trusts and Investment Corporations, as conducting, or having conducted, transactions that seriously affect the value of the specified assets (特定資産) the asset management company manages for the investment corporation.

次の各号のいずれかに該当する者

特定継続的役務（とくていけいぞくてきえきむ）

Services a Cabinet Order (政令) specifies that are provided continuously for payment in everyday transactions, where customers are drawn in with the promise of a personal goal — improving their appearance, knowledge or skills, or another goal concerning their body, mind or circumstances — and whether that goal will be achieved is by nature uncertain.

国民の日常生活に係る取引において有償で継続的に提供される役務であつて、次の各号のいずれにも該当するものとして、政令で定めるもの

技能実習生の旅券（ぎのうじっしゅうせいのりょけん）

In Article 48, paragraph (1) and Article 111, item (v), a technical intern trainee's passport as defined in Article 2, item (v) of the Immigration Control and Refugee Recognition Act: a passport, refugee travel document or other document in place of a passport issued by the Japanese government, a foreign government Japan recognizes or a competent international organization, or an equivalent document from the competent authority of a region that a Cabinet Order (政令) designates.

入管法第二条第五号に規定する旅券

特定継続的役務提供（とくていけいぞくてきえきむていきょう）

Either providing specified continuous services (特定継続的役務) under a contract to provide them for longer than a period, and for more than an amount, that a Cabinet Order (政令) sets for each service (a specified continuous service contract, 特定継続的役務提供契約), or selling the right to receive such services for longer than that period for more than that amount (under a sales contract for specified rights, 特定権利販売契約).

次に掲げるもの