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紙巻たばこ（かみまきたばこ）

Cigarettes as listed in Article 2, paragraph (2), item (i)(a) of the Tobacco Tax Act, the unit into which heated tobacco (加熱式たばこ) is converted, by weight or by piece, to count it for tobacco tax.

同法第二条第二項第一号イに掲げる紙巻たばこ

非製品ガス（ひせいひんがす）

Gas of subheading 2711.29 of the Appended Table of the Customs Tariff Act ('other' gaseous products) made as a by-product of producing petroleum and bituminous oils and their preparations (subheadings 2710.12, 2710.19 and 2710.20), propane, butane and other products a Cabinet Order (政令) sets, that is not supplied for sale or other transfer; the petroleum and coal tax (石油石炭税) paid on the raw materials it was made from is refunded to the petroleum refiner (石油精製業者).

関税定率法別表第二七一〇・一二号、第二七一〇・一九号及び第二七一〇・二〇号に掲げる石油及び歴青油並びにこれらの調製品、同表第二七一一・一二号に掲げるプロパン、同表第二七一一・一三号に掲げるブタンその他政令で定めるものの製造に伴い副次的に製造される同表第二七一一・二九号に掲げるその他のものであつて、販売（販売以外の授与を含む。）の用に供するもの以外のもの

上場会社等（じょうじょうがいしゃとう）

In Article 175, paragraph (9) and Article 175-2, paragraph (13), a listed company, etc. as defined in Article 163, paragraph (1), together with its parent company, subsidiary companies, asset management company (資産運用会社) and specified affiliated corporation (特定関係法人) as Article 166, paragraph (1), item (i) provides.

第百六十三条第一項に規定する上場会社等をいい、第百六十六条第一項第一号に規定する親会社、子会社、資産運用会社及び特定関係法人を含む

社債的受益権（しゃさいてきじゅえきけん）

A class of beneficial interest in a specified-purpose trust (特定目的信託) whose holders receive distributions of a predetermined amount during the trust period, as described in Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets.

資産の流動化に関する法律第二百三十条第一項第二号（特定目的信託契約）に規定する社債的受益権

国外事業所等（こくがいじぎょうしょとう）

In Articles 42-2 and 42-3, a resident's foreign office or similar establishment as Article 95, paragraph (4), item (i) of the Income Tax Act defines it: something abroad corresponding to a permanent establishment (恒久的施設), or something else of a kind a Cabinet Order (政令) specifies.

同条第四項第一号に規定する国外事業所等

特定同族会社（とくていどうぞくがいしゃ）

In Article 67, a controlled company (被支配会社) — one in which a single shareholder and the individuals and corporations specially related to it hold more than 50 percent of its shares or equity, or another case a Cabinet Order (政令) specifies — that would still be one if any corporation among the shareholders on which that was judged that is not itself a controlled company were left out; where its stated capital or contributed capital is 100 million yen or less, only one listed in Article 66, paragraph (5), items (ii) to (v) (such as a company wholly owned by large corporations (大法人), an investment corporation (投資法人) or a specific purpose company (特定目的会社)) or a large group tax sharing corporation (大通算法人) under Article 66, paragraph (6); and never one in liquidation.

…いても被支配会社となるもの（資本金の額又は出資金の額が一億円以下であるものにあつては、前条第五項第二号から第五号までに掲げるもの及び同条第六項に規定する大通算法人に限る。）をいい、清算中のものを除く

純損失の金額（じゅんそんしつのきんがく）

A net loss as defined in Article 2, paragraph (1), item (xxv) of the Income Tax Act: the part of a loss under Article 69, paragraph (1) of that Act that is left over after it has been offset against other income under that Article.

所得税法第二条第一項第二十五号に規定する純損失の金額

特定特許権等（とくていとっきょけんとう）

In Article 59-3, patent rights, and computer programs that are copyrighted works using artificial intelligence-related technology, of the kinds a Ministry of Finance Order (財務省令) specifies as contributing to Japan's international competitiveness, that the corporation acquired or created on or after 1 April 2024.

次に掲げるもののうち我が国の国際競争力の強化に資するものとして財務省令で定めるもの（第五号イにおいて「適格特許権等」という。）であつて、前項の法人が令和六年四月一日以後に取得又は製作をしたもの

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 8, a nonresident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act — a natural person or corporation other than a resident — 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 (外交), Official (公用) or Temporary Visitor (短期滞在), or another person a Cabinet Order (政令) sets.

外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第六号（定義）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（上陸の許可）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…

適格分割型分割（てきかくぶんかつがたぶんかつ）

In Chapter III (special provisions on the Corporation Tax Act), a qualified company split by split-off as defined in Article 2, item (xii)-12 of the Corporation Tax Act: a company split by split-off (分割型分割) that is a qualified company split (適格分割).

法人税法第二条第十二号の十二に規定する適格分割型分割

免税対象飼育牛（めんぜいたいしょうしいくぎゅう）

Beef cattle (肉用牛) registered as a Cabinet Order (政令) sets under registration rules approved by the Minister of Agriculture, Forestry and Fisheries under Article 32-9, paragraph (1) of the Act on Improvement and Increased Production of Livestock, or sold for less than 1 million yen — less than 800,000 yen for crossbred cattle and 500,000 yen for dairy cattle of the kinds a Ministry of Finance Order (財務省令) sets.

家畜改良増殖法（昭和二十五年法律第二百九号）第三十二条の九第一項の規定による農林水産大臣の承認を受けた同項に規定する登録規程に基づく政令で定め…

剰余金の配当等（じょうよきんのはいとうとう）

In Article 40-4, paragraph (8), items (i) and (xi)(a), the dividends of surplus, dividends of profits and distributions of surplus listed in Article 23, paragraph (1), item (i) of the Corporation Tax Act, together with the distributions of money by investment corporations listed in item (ii) of that paragraph.

第一項に規定する剰余金の配当等をいい、法人税法第二十三条第一項第二号に規定する金銭の分配を含む

署名用電子証明書（しょめいようでんししょうめいしょ）

The electronic certificate for signature (署名用電子証明書) issued for an individual number card (個人番号カード) under Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. (Act No. 153 of 2002).

電子署名等に係る地方公共団体情報システム機構の認証業務に関する法律（平成十四年法律第百五十三号）第三条第一項（個人番号カード用署名用電子証明書の発行）に規定する署名用電子証明書

外国金融子会社等（がいこくきんゆうこがいしゃとう）

A partially covered foreign affiliated company (部分対象外国関係会社) that carries on banking, financial instruments business of the same type as Type I Financial Instruments Business (第一種金融商品取引業), or insurance under the laws of the country of its head office, and whose officers or employees there do all the work normally needed to carry it on properly (a foreign financial institution (外国金融機関)), together with partially covered foreign affiliated companies a Cabinet Order (政令) specifies as comparable to one.

…使用人がこれらの事業を的確に遂行するために通常必要と認められる業務の全てに従事しているもの（以下この号において「外国金融機関」という。）及び外国金融機関に準ずるものとして政令で定める部分対象外国関係会社

外国金融関係法人（がいこくきんゆうかんけいほうじん）

A partially covered affiliated foreign corporation (部分対象外国関係法人) that carries on banking, financial instruments business of the same type as Type I Financial Instruments Business (第一種金融商品取引業), or insurance under the laws of the country of its head office, and whose officers or employees there do all the work normally needed to carry it on properly, together with partially covered affiliated foreign corporations a Cabinet Order (政令) specifies as comparable to one.

…使用人がこれらの事業を的確に遂行するために通常必要と認められる業務の全てに従事しているもの（以下この号において「外国金融機関」という。）及び外国金融機関に準ずるものとして政令で定める部分対象外国関係法人

特例施業対象山林（とくれいせぎょうたいしょうさんりん）

Forest the decedent owned just before the inheritance began that lies in an area covered by a specified forest management plan (特定森林経営計画) made before the inheritance (other than in a district for developing forest health facilities under the Act on Special Measures concerning Improvement of Public Health Function of Forests), that the decedent, or a person entrusted with managing all of the decedent's forest, managed properly and reliably under the plan until the inheritance, and whose part planned for a forestry road network meets the requirements a Cabinet Order (政令) sets for efficient operation by one person as a single unit.

…林経営計画が定められている区域内に存するもの（森林の保健機能の増進に関する特別措置法第二条第二項第二号に規定する森林保健施設の整備に係る地区内に存するものを除く。）であつて、次に掲げる要件の全てを満たす…

課税資産の譲渡等（かぜいしさんのじょうととう）

In Article 86, paragraphs (1) and (2) and Article 86-6, paragraph (3), a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, other than a specified transfer, etc. of assets (特定資産の譲渡等) as item (viii)-2 of that paragraph defines it: a business-to-business telecommunications service (事業者向け電気通信利用役務の提供) or a specified service (特定役務の提供), both supplied by a business outside Japan (国外事業者).

消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く

バイオエタノール（ばいおえたのーる）

In Article 88-7, alcohol as defined in Article 2, paragraph (1) of the Ethanol Business Act that is made from organic matter of animal or plant origin (other than crude oil, petroleum gas, combustible natural gas, coal and what is made from them), other than carbon-recycled ethanol (カーボンリサイクルエタノール) listed in Article 88-7, paragraph (1), item (ii).

アルコール（アルコール事業法（平成十二年法律第三十六号）第二条第一項に規定するアルコールをいう。次号において同じ。）のうち、動植物に由来する有機物（原油、石油ガス、可燃性天然ガス及び石炭並びにこれらか…

電子募集取扱業務（でんしぼしゅうとりあつかいぎょうむ）

In Chapter III, carrying on as a business, by using an electronic data processing system or another method using information and communications technology that a Cabinet Office Order (内閣府令) specifies, the handling of a public offering, secondary distribution or private placement of securities or of a solicitation for selling only to professional investors (Article 2, paragraph (8), item (ix)).

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つて内閣府令で定めるものにより同項第九号に掲げる行為を業として行うこと

国際最低課税残余額（こくさいさいていかぜいざんよがく）

In Part III, Chapter III, Section 1, the share of a specified multinational enterprise group's (特定多国籍企業グループ等) domestic group international minimum tax residual amount (国内グループ国際最低課税残余額) for a covered fiscal year that falls to a foreign corporation that is a constituent entity (構成会社等) of the group with a permanent establishment, etc. (恒久的施設等) located in Japan: that amount multiplied by half the permanent establishment's share of the employees, etc. (従業員等) of the group's constituent entities located in Japan plus half its share of their tangible assets, each share calculated as a Cabinet Order (政令) sets.

特定多国籍企業グループ等（第八十二条第四号（定義）に規定する特定多国籍企業グループ等をいう。以下この項において同じ。）に属する恒久的施設等（同…