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変動所得（へんどうしょとく）

Income from fishing catches, copyright royalties and other income that varies greatly from year to year, of kinds a Cabinet Order (政令) specifies.

漁獲から生ずる所得、著作権の使用料に係る所得その他の所得で年々の変動の著しいもののうち政令で定めるもの

顧客等（こきゃくとう）

A customer — for a credit card business under Article 2, paragraph (2), item (xl), the customer as user (利用者たる顧客) — or a person a Cabinet Order (政令) treats as equivalent to one.

顧客（前項第四十号に掲げる特定事業者にあっては、利用者たる顧客）又はこれに準ずる者として政令で定める者

買付け等（かいつけとう）

In Section 1 of Chapter II-2, on tender offers (公開買付け) for share certificates, etc. by persons other than their issuer, a purchase or other acquisition for value of share certificates, etc. (株券等), meaning share certificates, bond certificates with share options (新株予約権付社債券) and other securities a Cabinet Order (政令) specifies, including acts a Cabinet Order treats as similar.

株券等の買付けその他の有償の譲受けをいい、これに類するものとして政令で定めるものを含む

通算完全支配関係（つうさんかんぜんしはいかんけい）

In Chapter III (special provisions on the Corporation Tax Act), a group tax sharing full controlling interest as defined in Article 2, item (xii)-7-7 of the Corporation Tax Act: the full controlling interest (完全支配関係) between a group tax sharing parent corporation (通算親法人) and a group tax sharing subsidiary corporation (通算子法人), limited to the relationship a Cabinet Order (政令) sets under Article 64-9, paragraph (1) of that Act, or the relationship between group tax sharing subsidiary corporations that each have such an interest with the parent.

法人税法第二条第十二号の七の七に規定する通算完全支配関係

行政文書（ぎょうせいぶんしょ）

Documents, drawings and electronic or magnetic records (電磁的記録) that employees of an administrative organ (行政機関) have made or obtained in their work and that the organ holds for its employees' organizational use, except publications issued for sale to the general public such as the official gazette (官報), white papers and books; specified historical public records (特定歴史公文書等), the historical records moved to, or donated to or deposited with, the National Archives (国立公文書館) and similar archives under the Public Records and Archives Management Act; and materials under special management as historical, cultural or research materials at research institutes and other facilities a Cabinet Order (政令) names.

行政機関の職員が職務上作成し、又は取得した文書、図画及び電磁的記録（電子的方式、磁気的方式その他人の知覚によっては認識することができない方式で作られた記録をいう。以下同じ。）であって、当該行政機関の職…

固定資産（こていしさん）

In Chapter III (special provisions on the Corporation Tax Act), a fixed asset as defined in Article 2, item (xxii) of the Corporation Tax Act: land (including rights over land), depreciable assets, telephone subscription rights and other assets a Cabinet Order (政令) specifies.

法人税法第二条第二十二号に規定する固定資産

行政機関の長（ぎょうせいきかんのちょう）

The head of an administrative organ (行政機関), to whom anyone may make a request for disclosure of the administrative documents (行政文書) that organ holds; for the organs a Cabinet Order (政令) designates under Article 2, paragraph (1), items (iv) and (v), it is instead the person a Cabinet Order names for each of those organs.

前条第一項第四号及び第五号の政令で定める機関にあっては、その機関ごとに政令で定める者

勤労学生（きんろうがくせい）

A student at a school, a specialised training college or similar institution, or a trainee in accredited vocational training, who earns income from their own work and whose total income is 850,000 yen or less, of which no more than 100,000 yen comes from anything other than work.

次に掲げる者で、自己の勤労に基づいて得た事業所得、給与所得、退職所得又は雑所得（以下この号において「給与所得等」という。）を有するもののうち、合計所得金額が八十五万円以下であり、かつ、合計所得金額のう…

特別障害者（とくべつしょうがいしゃ）

A person with a disability whose mental or physical disability is severe, as a Cabinet Order (政令) specifies.

障害者のうち、精神又は身体に重度の障害がある者で政令で定めるもの

金融指標（きんゆうしひょう）

Prices of financial instruments (金融商品), and interest rates, etc. on financial instruments other than currencies and commodities; figures from weather observations published by the Japan Meteorological Agency (気象庁) or others; indicators that cannot practically be influenced and that greatly affect businesses, or socio-economic statistics, that a Cabinet Order (政令) specifies, with exclusions; and figures calculated from any of these.

次に掲げるもの

恒久的施設（こうきゅうてきしせつ）

In Chapter III (special provisions on the Corporation Tax Act), a permanent establishment as defined in Article 2, item (xii)-19 of the Corporation Tax Act: a branch, factory or other fixed place of business in Japan of a foreign corporation, a place in Japan where it carries out construction or installation work or supervises such work, or a person in Japan with authority to conclude contracts on its behalf, each as a Cabinet Order (政令) specifies; for a foreign corporation covered by a tax treaty Japan has concluded that provides otherwise, what the treaty sets as a permanent establishment in Japan.

法人税法第二条第十二号の十九に規定する恒久的施設

通算完全支配関係（つうさんかんぜんしはいかんけい）

The full controlling interest (完全支配関係) between a group tax sharing parent corporation (通算親法人) and a group tax sharing subsidiary corporation (通算子法人), limited to the relationship a Cabinet Order (政令) sets under Article 64-9(1), or the relationship between group tax sharing subsidiary corporations that each have such an interest with the parent.

通算親法人と通算子法人との間の完全支配関係（第六十四条の九第一項に規定する政令で定める関係に限る。以下この号において同じ。）又は通算親法人との間に完全支配関係がある通算子法人相互の関係

古物（こぶつ）

Goods that have been used, goods never used but traded for use, or either of these after some repair — including works of art and gift certificates, passenger tickets, postage stamps and similar vouchers or other things a Cabinet Order (政令) sets, but not large machinery such as ships, aircraft and machine tools that a Cabinet Order specifies.

一度使用された物品（鑑賞的美術品及び商品券、乗車券、郵便切手その他政令で定めるこれらに類する証票その他の物を含み、大型機械類（船舶、航空機、工作機械その他これらに類する物…

高速取引行為（こうそくとりひきこうい）

Buying and selling securities or conducting market derivatives transactions, entrusting either to another, or a similar act a Cabinet Order (政令) specifies, where the decision to do it is made automatically by an electronic data processing system and the information needed to carry it out is sent to a financial instruments exchange or other recipient a Cabinet Office Order (内閣府令) specifies by a method that Order sets for shortening the time sending it would normally take, other than acts a Cabinet Order exempts as posing no risk to the protection of investors.

…いて行われるもの（その内容等を勘案し、投資者の保護のため支障を生ずることがないと認められるものとして政令で定めるものを除く。）

合同運用信託（ごうどううんようしんたく）

A money trust accepted by a trust company (or a financial institution authorised to do trust business) that manages together the trust property of many unrelated settlors, excluding certain investment trusts and trusts whose settlors are not in substance many.

…国投資信託をいう。第十二号の二及び第十三号において同じ。）並びに委託者が実質的に多数でないものとして政令で定める信託を除く。）

住宅取得等資金（じゅうたくしゅとくとうしきん）

Money for paying for a specified donee's (特定受贈者) building or buying of a new dwelling house (住宅用家屋), buying of an existing one, or extension or renovation of a house the donee owns, each with any land for its site — except where the work is contracted with, or the house bought from, the donee's spouse or another closely related person a Cabinet Order (政令) sets (Article 70-2, paragraph (2), item (v) and Article 70-3, paragraph (3), item (v)).

次のいずれかに掲げる新築等（特定受贈者の配偶者その他の特定受贈者と特別の関係がある者として政令で定める者との請負契約その他の契約に基づき新築若しくは増改築等をする場合又は当該政令で定める者から取得をする場合を除く。）の対価に充てるための金銭

国外関連者（こくがいかんれんしゃ）

A foreign corporation with which a corporation has a special relationship (特殊の関係) of a kind a Cabinet Order (政令) specifies, such as one of the two holding directly or indirectly 50% or more of the other's issued shares or capital contributions (not counting those the other holds itself).

…除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項、第五項及び第十項において「特殊の関係」という。）のあるもの

新築等（しんちくとう）

The new construction of a certified house, etc. (認定住宅等) — a certified long-life quality house, a low-carbon building, or a house with specified or improved energy-saving performance, as listed and as a Cabinet Order (政令) specifies — or the acquisition of one never used since it was built.

認定住宅等（次に掲げる家屋をいう。以下この項、第九項、第二十一項から第二十三項まで、第二十六項、第二十八項及び第三十四項において同じ。）の新築又は認定住宅等で建築後使用されたことのないものの取得

支配関係（しはいかんけい）

A relationship, as a Cabinet Order (政令) specifies, in which one person holds, directly or indirectly, more than 50 percent of a corporation's issued shares or capital contributions (not counting those the corporation holds itself), or the relationship between corporations each in such a relationship with the same person.

…しくは総額の百分の五十を超える数若しくは金額の株式若しくは出資を直接若しくは間接に保有する関係として政令で定める関係（以下この号において「当事者間の支配の関係」という。）又は一の者との間に当事者間の支配の…

民間国外債（みんかんこくがいさい）

A private foreign bond: a bond issued outside Japan by a corporation, with its interest paid outside Japan — for a foreign corporation, only one a Cabinet Order (政令) sets as relating to business it carries on through a permanent establishment (恒久的施設).

…券（外国法人により発行された債券にあつては、当該外国法人の恒久的施設を通じて行う事業に係るものとして政令で定めるものに限る。）で、その利子の支払が国外において行われるもの