Search

合計所得金額（ごうけいしょとくきんがく）

Total income as referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act: the total of a person's aggregate income, retirement income and timber income under Article 22 of that Act, worked out without applying its Articles 70 and 71 on carrying forward losses.

所得税法第二条第一項第三十号の合計所得金額

土地収用法等（とちしゅうようほうとう）

The Expropriation of Land Act, the River Act, the City Planning Act and the other Acts listed in Article 33, paragraph (1), item (i), together with other laws and regulations a Cabinet Order (政令) specifies, under which property can be expropriated in return for compensation.

第三十三条第一項第一号に規定する土地収用法等

最終親会社等（さいしゅうおやがいしゃとう）

In Article 66-4-4, the constituent company, etc. (構成会社等) of a corporate group (企業グループ) that a Cabinet Order (政令) sets as controlling the body — a shareholders' meeting or similar — that decides the financial, operating or business policies of the group's other constituent companies, and that has no such parent itself.

…する機関（株主総会その他これに準ずる機関をいう。）を支配しているものとして政令で定めるもの（以下この号において「親会社等」という。）であつて、その親会社等がないもの

国外支配株主等（こくがいしはいかぶぬしとう）

A nonresident (非居住者) or foreign corporation that has a special relationship with a domestic corporation of a kind a Cabinet Order (政令) specifies, such as holding directly or indirectly 50% or more of its issued shares or capital contributions (not counting those the corporation holds itself).

第二条第一項第一号の二に規定する非居住者（第九号において「非居住者」という。）又は外国法人で、内国法人との間に、当該非居住者又は外国法人が当該内国法…

都市営農農地等（としえいのうのうちとう）

Farmland or grazing land in an urbanization promotion area (市街化区域) under Article 7, paragraph (1) of the City Planning Act that was in one of the areas of item (iii)(a) to (c) of Article 70-4, paragraph (2) on 1 January 1991 and is of a kind listed in item (iv): farmland in a productive green zone (生産緑地地区), other than land for which a purchase request has been made or whose designation as specified productive green land (特定生産緑地) was not made, not extended or cancelled; farmland in a rural residential zone (田園住居地域); or farmland restricted by a district-plan farmland conservation ordinance (地区計画農地保全条例).

都市計画法第七条第一項に規定する市街化区域内に所在する次に掲げる農地又は採草放牧地で平成三年一月一日において前号イからハまでに掲げる区域内に所在するもの

免税購入対象者（めんぜいこうにゅうたいしょうしゃ）

In Article 87-6, a nonresident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act who is staying in Japan with landing permission under Articles 14 to 18 of the Immigration Control and Refugee Recognition Act, or with the status of residence (在留資格) of Diplomat, Official or Temporary Visitor, or another person a Cabinet Order (政令) sets.

外国為替及び外国貿易法第六条第一項第六号に規定する非居住者であつて、出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第十四条から第十八条までに規定する上陸の許可を受けて在留する者、同法別表第一の一の表の外交若しくは…

上場金融商品等（じょうじょうきんゆうしょうひんとう）

Financial instruments (金融商品), financial indicators (金融指標) or options (オプション) listed by a financial instruments exchange (金融商品取引所).

第百五十九条第二項第一号に規定する上場金融商品等

合併等前欠損金額（がっぺいとうまえけっそんきんがく）

A loss (欠損金額) under Article 57, paragraph 1 of the Corporation Tax Act of the merged or liquidated corporation (被合併法人等), other than one that Article 57, paragraph 6 or Article 58, paragraph 1 of that Act treats as not existing, to which Article 57, paragraph 2 of that Act was not applied because of item 1 of its paragraph 7.

…六項又は同法第五十八条第一項の規定によりないものとされたものを除く。）で、同法第五十七条第七項（第一号に係る部分に限る。以下この項において同じ。）の規定により同条第二項の規定が適用されなかつたもの

介護納付金課税額（かいごのうふきんかぜいがく）

The part of national health insurance tax (国民健康保険税) levied to meet the municipality's national health insurance project contribution (国民健康保険事業費納付金) to its prefecture, limited to the share that goes to the long-term care payment (介護納付金) the prefecture's national health insurance special account bears.

国民健康保険税のうち、国民健康保険事業費納付金の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する介護納付金の納付に要する費用に充てる部分に限る。）に充てるた…

人格のない社団等（じんかくのないしゃだんとう）

An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.

法人税法第二条第八号に規定する人格のない社団等

特定口座管理機関（とくていこうざかんりきかん）

An account management institution (口座管理機関) under Article 2(4) of the Act on Book-Entry Transfer of Corporate Bonds and Shares for which a specified book-entry transfer institution (特定振替機関) has opened an account under Article 12(1) of that Act, as Article 5-2(7)(ii) defines it.

社債、株式等の振替に関する法律第二条第四項に規定する口座管理機関（次号及び第七号において「口座管理機関」という。）のうち、特定振替機関が同法第十二条第一項の規定により口座を開設した者

一時的道路用地等（いちじてきどうろようちとう）

Land for a road, waterway, railway or other facility used temporarily for a road project under the Road Act, a project on a river to which the River Act applies, a project on facilities that a railway business operator uses for railway business serving the public, or a similar project the competent minister certifies, where that minister certifies that no other land could serve.

…路法による道路に関する事業、河川法が適用される河川に関する事業、鉄道事業法（昭和六十一年法律第九十二号）による鉄道事業者がその鉄道事業で一般の需要に応ずるものの用に供する施設に関する事業その他これらの事…

特定受託業務従事者（とくていじゅたくぎょうむじゅうじしゃ）

A specified entrusted business operator (特定受託事業者) who is an individual, or the representative of a specified entrusted business operator that is a corporation.

特定受託事業者である前項第一号に掲げる個人及び特定受託事業者である同項第二号に掲げる法人の代表者

電子メール通信役務（でんしめーるつうしんえきむ）

A telecommunications service (電気通信役務) for electronic mail (電子メール): under the Telecommunications Business Act, carrying other people's communications over telecommunications facilities (電気通信設備), or otherwise letting others use those facilities for their communications.

電子メールに係る電気通信事業法第二条第三号に規定する電気通信役務

カード代替電磁的記録（かーどだいたいでんじてききろく）

A card substitute electronic record (カード代替電磁的記録) as defined in Article 2, paragraph (8) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures — an electronic record of the items an Individual Number Card (個人番号カード) shows, with the holder's photograph, electronically signed by the Japan Agency for Local Authority Information Systems (機構) — but only one the holder has sent using a certified program, as Article 18-2, paragraph (6) of that Act requires.

行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第八項に規定するカード代替電磁的記録をいい、同法第十八条の二第六項（カード…

個別計算所得等の金額（こべつけいさんしょとくとうのきんがく）

In Part II, Chapter II (corporation tax on the international minimum tax amount (国際最低課税額)), the income used as the base for working out the effective tax rate in a country or region: worked out, as a Cabinet Order (政令) sets, from a constituent entity's (構成会社等) or jointly controlled entity's, etc. (共同支配会社等) net profit or loss for the target accounting year (当期純損益金額) — the figure underlying the consolidated financial statements of its ultimate parent company, etc. (最終親会社等) or, for a jointly controlled entity, of the jointly controlled entity described in Article 82, item (xv)(a) that it is tied to — and other factors.

…構成会社等又は当該共同支配会社等の当期純利益又は当期純損失の金額として政令で定める金額をいう。第三十号において同じ。）その他の事情を勘案して政令で定めるところにより計算した金額

店頭デリバティブ取引（てんとうでりばてぃぶとりひき）

In Article 42, an over-the-counter derivatives transaction as defined in Article 2(22) of the Financial Instruments and Exchange Act (金融商品取引法), other than one relating to the assets listed in Article 2(24)(iii-2) of that Act (暗号等資産, cryptoassets and similar) or to the financial indicators under Article 29-2(1)(ix) of that Act.

金融商品取引法第二条第二十二項に規定する店頭デリバティブ取引（同条第二十四項第三号の二に掲げる暗号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。）

資金移動業等関係業者（しきんいどうぎょうとうかんけいぎょうしゃ）

In Chapter VI, a funds transfer service provider (資金移動業者), an electronic payment instruments service provider (電子決済手段等取引業者) or a cryptoasset exchange service provider (暗号資産交換業者).

資金移動業者、電子決済手段等取引業者又は暗号資産交換業者

特定森林経営計画対象山林（とくていしんりんけいえいけいかくたいしょうさんりん）

Standing timber or land, etc. that the deceased owned just before the inheritance began and that lies in an area for which a forest management plan (森林経営計画) certified by the mayor or other authority under Article 11(5) of the Forest Act had been set before the inheritance — other than plans a Ministry of Finance Order (財務省令) excludes or whose certification was cancelled, and other than land in a district for developing forest health facilities — limited to forest a Ministry of Finance Order treats as managed efficiently as a whole.

…て準用する場合を含む。）の規定による市町村の長（同法第十九条の規定の適用がある場合には、同条第一項各号に掲げる場合の区分に応じ当該各号に定める者）の認定（以下この項において「市町村長等の認定」という。）を受けた同法第十一条第一項に規定…

居住用財産の譲渡損失の金額（きょじゅうようざいさんのじょうとそんしつのきんがく）

In Article 41-5, the part, worked out as a Cabinet Order (政令) sets, of the loss on a specified transfer, between 1 January 1998 and 31 December 2027, of a home in Japan or its land owned for more than five years (including a former home or the land of a home lost to a disaster, sold within the time set) that cannot be offset against that year's long-term and short-term capital gains, where the individual acquires a replacement home with a housing loan by the deadline and moves in, or expects to, by the end of the following year.

…の他の当該個人と政令で定める特別の関係がある者に対してするものその他政令で定めるものを除く。以下この号及び次項において「特定譲渡」という。）をした場合（当該個人がその年の前年若しくは前々年における資産の…