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特例子会社対象会社（とくれいこがいしゃたいしょうがいしゃ）

A company listed in Article 52-23-2, paragraph (1), or a company engaged exclusively in advanced special banking services (特例銀行業高度化等業務), which a bank holding company (銀行持株会社) may have as a specified bank holding company subsidiary (持株特定子会社).

第一項各号に掲げる会社又は特例銀行業高度化等業務を専ら営む会社

金融機関の振替口座簿（きんゆうきかんのふりかえこうざぼ）

The transfer account book (振替口座簿) that a bank, trust company or other body listed in Article 32, item (i), (iv) or (v) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) keeps under the law on book-entry transfer of company bonds and shares, as Article 51, item (i) of that Order defines it.

令第五十一条第一号（貸付信託の受益権の収益の分配のうち公共法人等が引き続き所有していた期間の金額）に規定する金融機関の振替口座簿

特定受任行為の代理等（とくていじゅにんこういのだいりとう）

Acting as agent or proxy (代理又は代行) for a client in the buying or selling of building lots or buildings, in incorporating or merging a company and other acts or procedures on the organization, operation or management of a company that a Cabinet Order (政令) specifies (with comparable acts for other corporations, partnerships or trusts it specifies), or in managing or disposing of cash, deposits, securities or other property, other than acts a Cabinet Order excludes — as the appended table (別表) defines it for judicial scriveners (司法書士) and applies it to certified administrative procedures legal specialists, certified public accountants and certified public tax accountants.

別表第二条第二項第四十六号に掲げる者の項の中欄に規定する特定受任行為の代理等

外国再間接口座管理機関（がいこくさいかんせつこうざかんりきかん）

A foreign account management institution (外国口座管理機関) — an account management institution under Article 44, paragraph (1), item (xiii) of the Act on Book-Entry Transfer of Corporate Bonds and Shares that is not a domestic corporation — for which a secondary foreign account management institution (外国間接口座管理機関), or another tertiary one, has opened an account under Article 44, paragraph (1) of that Act, as Article 5-2, paragraph (7), item (vii) sets out.

口座管理機関（社債、株式等の振替に関する法律第四十四条第一項第十三号に掲げる者に該当するものに限るものとし、内国法人を除く。次号において「外国口座管理機関」という。）のうち、次のいずれかに該当するもの

平和条約国籍離脱者の子孫（へいわじょうやくこくせきりだつしゃのしそん）

A direct descendant (子孫) of a person who lost Japanese nationality under the Treaty of Peace with Japan (平和条約国籍離脱者), born in Japan and living there ever since, who is either that person's child or a later descendant whose parent in each generation was likewise a descendant born in Japan who lived there until the next generation was born.

平和条約国籍離脱者の直系卑属として本邦で出生しその後引き続き本邦に在留する者で、次の各号の一に該当するもの

エネルギー消費性能向上住宅（えねるぎーしょうひせいのうこうじょうじゅうたく）

A house, other than a certified long-life quality house, a low-carbon building or a specified energy-efficient house (特定エネルギー消費性能向上住宅) under items 1 to 3 of Article 41, paragraph 6, that a Cabinet Order (政令) designates as a dwelling that contributes to rational energy use; it is one of the kinds of house that qualify for the housing loan tax credit in Article 41.

前三号に掲げる家屋以外の家屋で、エネルギーの使用の合理化に資する住宅の用に供する家屋として政令で定めるもの

継続雇用者比較給与等支給額（けいぞくこようしゃひかくきゅうよとうしきゅうがく）

In the tax credits and other rules on increased salary payments, the amount a Cabinet Order (政令) sets as the salary paid to continuing employees (継続雇用者) in the year before the year of the credit — for a corporation, in the previous business year — as Article 10-5-4, paragraph (4), item (v) (for individuals) and Article 42-12-5, paragraph (4), item (vi) (for corporations) define it.

前号の法人の継続雇用者に対する前事業年度の給与等の支給額として政令で定める金額

特定居住用財産の譲渡損失の金額（とくてい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）

The part of an individual's loss on selling, between 1 January 2004 and 31 December 2027, a home in Japan they live in or lived in recently, with its land, or the land of such a home lost in a disaster, owned for more than five years and still carrying a housing loan, that cannot be set off against the year's long-term and short-term capital gains, worked out as a Cabinet Order (政令) sets and capped at the loan balance less the sale price; sales to a spouse or other related persons, and years in which certain other reliefs were used, are excluded.

…年一月一日において第三十一条第二項に規定する所有期間が五年を超えるもののうち次に掲げるもの（以下この号及び次項において「譲渡資産」という。）の譲渡（同条第一項に規定する譲渡所得の基因となる不動産等の貸付…

金融関連業務（きんゆうかんれんぎょうむ）

In Article 16-2, paragraphs (6) and (9), and in Article 52-23, finance-related services as Article 16-2, paragraph (2), item (ii) defines them: services a Cabinet Office Order (内閣府令) specifies as incidental or related to banking, securities-related services (有価証券関連業), insurance business or trust business.

第二項第二号に規定する金融関連業務

紛争解決等業務の種別（ふんそうかいけつとうぎょうむのしゅべつ）

The three kinds into which dispute resolution services (紛争解決等業務) are divided: funds transfer business (資金移動業務), electronic payment instruments business (電子決済手段等取引業務) and cryptoasset exchange business (暗号資産交換業務).

…争解決等業務に係る資金移動業務（資金移動業者が営む為替取引に係る業務をいう。第五十一条の四第一項第一号において同じ。）、電子決済手段等取引業務（電子決済手段等取引業者が行う第十項各号に掲げる行為に係る業務及び電子決済手段・暗号資産サービス仲介業者が行う電子決済手段仲介行為に係る業務をいう。第六十二条の十六第一項第一号において同じ。）及び暗号資産交換業務（暗号資産交換業者が行う第十五項各号に掲げる行為に係る業務及び電子決済手段・暗号資産サービス仲介業者が行う暗号資産仲介行為に係る業務をいう。第六十三条の十二第一項第一号において同じ。）の種別

収用（しゅうよう）

In Article 74(1)(iii) and Article 118(1) and (3) to (5), expropriation (収用), the taking of property under the Expropriation of Land Act (Act No. 219 of 1951) or another Act.

土地収用法（昭和二十六年法律第二百十九号）その他の法律の規定による収用

銀行等（ぎんこうとう）

A bank (a business licensed by the Prime Minister to carry on banking, as defined in Article 2, paragraph (1) of the Banking Act), a trust company, or a similar institution set by Ministry of Justice Order (法務省令), at which money for shares must be paid in when a stock company is formed.

銀行（銀行法（昭和五十六年法律第五十九号）第二条第一項に規定する銀行をいう。第七百三条第一号において同じ。）、信託会社（信託業法（平成十六年法律第百五十四号）第二条第二項に規定する信託会社をいう。以下同じ。）その他これに準ずるものとして法務省令で定めるもの

申請等（しんせいとう）

An application, notification or other notice made to an administrative body under a provision of law or regulation, other than in court proceedings, criminal cases and certain offence cases a Cabinet Order (政令) names, as Article 3, item (viii) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology defines it; Article 64, paragraph (1) lists those under the Immigration Control and Refugee Recognition Act and this Regulation that may be made through the electronic data processing system (電子情報処理組織).

情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号。以下「情報通信技術活用法」という。）第三条第八号に規定する申請等

銀行等（ぎんこうとう）

In Article 4, paragraph (3), a bank, a long-term credit bank (長期信用銀行) as defined in Article 2 of the Long Term Credit Bank Act (a person licensed by the Prime Minister (内閣総理大臣) under Article 4, paragraph (1) of that Act), or another financial institution set by Cabinet Office Order (内閣府令).

銀行、長期信用銀行（長期信用銀行法（昭和二十七年法律第百八十七号）第二条（定義）に規定する長期信用銀行をいう。以下同じ。）その他内閣府令で定める金融機関

按分割合（あんぶんわりあい）

In splitting the pension records of a couple after a divorce (離婚等), the share that the person subject to a class II revision (第二号改定者) is to have, after the split, of the two parties' combined aggregate amounts of standardized remuneration for the subject period (対象期間標準報酬総額), as agreed between them or set by the family court.

当該改定又は決定後の当事者の次条第一項に規定する対象期間標準報酬総額の合計額に対する第二号改定者の対象期間標準報酬総額の割合

特別法人（とくべつほうじん）

In Article 72-24-7, paragraph 1, item 2 and the items of paragraph 5, the corporations listed in paragraph 7 — among them agricultural, consumer, fishery and forest owners' cooperatives and their federations (with some exceptions), small and medium-sized enterprise cooperatives other than enterprise associations, shinkin banks and labour banks, the Norinchukin Bank (農林中央金庫), medical corporations (医療法人) and federations of workers' cooperatives — whose enterprise tax (事業税) rates those provisions set.

次に掲げる法人

分割基準（ぶんかつきじゅん）

The basis, set by kind of business in Article 72-48, paragraph 3, for dividing the total tax base of enterprise tax (事業税) of a corporation with offices in two or more prefectures among those prefectures: employee numbers for manufacturing; numbers of offices and employees, line capacity or fixed assets for electricity supply; fixed assets for gas supply and warehousing; track length for railway and tramway businesses; and numbers of offices and employees, half each, for other businesses.

次の各号に掲げる事業の区分に応じ、当該各号に定めるところにより課税標準額の総額を関係道府県ごとに分割する基準

外航船舶（がいこうせんぱく）

A ship that travels between Japan and foreign countries or between foreign countries.

本邦と外国との間又は外国と外国との間を往来する船舶

有価証券（ゆうかしょうけん）

Securities as defined in Article 2, item (xxi) of the Corporation Tax Act — securities under the financial instruments and exchange law and similar items a Cabinet Order (政令) sets, other than a corporation's own shares and derivative-related ones — as counted when testing how much of a foreign affiliate's total assets they make up.

法人税法第二条第二十一号に規定する有価証券

受託法人（じゅたくほうじん）

The trust corporation of a specific purpose trust (特定目的信託): the trustee of a trust taxed as a corporation (法人課税信託) to which, under Article 4-3 of the Corporation Tax Act, the trust's assets are treated as belonging — limited to one treated as a domestic corporation because the trust's office is in Japan.

同法第四条の三に規定する受託法人（第二条の二第三項において準用する同法第四条の三第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）