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同一生計配偶者（どういつせいけいはいぐうしゃ）

From Article 41-3-3 to the end of its Section, a spouse in the same household as defined in Article 2, paragraph (1), item (xxxiii) of the Income Tax Act: a resident's spouse who shares the resident's household budget and whose total income is within the limit that item sets for the year, other than a spouse paid as a full-time worker in the resident's business or counted as a full-time family worker there; limited to a spouse who is a resident (居住者).

所得税法第二条第一項第三十三号に規定する同一生計配偶者をいい、居住者に限る

ウェブサイト等（うぇぶさいととう）

In Article 119, paragraph (2), items (iv) and (v), a website, etc. as defined in Article 113, paragraph (4): a collection of webpages (ウェブページ) that share the part of their transmitter identification code (送信元識別符号) identifying an individual computer on the internet, including several webpages within such a collection that meet the requirements a Cabinet Order (政令) sets for being presented to the public as one.

第百十三条第四項に規定するウェブサイト等

株券等保有割合（かぶけんとうほゆうわりあい）

In Chapter II-3, the ratio of the share certificates, etc. (株券等) a holder holds — less those it must deliver after selling them through margin transactions or similar transactions, and with those of its joint holders (共同保有者) added — to the issuer's total issued shares plus the share certificates, etc. other than shares that the holder and its joint holders hold, each counted as Cabinet Office Orders (内閣府令) set.

株券等の保有者（同項に規定する保有者をいう。以下この章において同じ。）の保有（前項第一号若しくは第二号に規定する権限又は同項第三号に規定する権利を有する場合を含む。以下この章において同じ。）に係る当該株券等（自己株式（会社法第百十…

配賦欠損金控除額（はいふけっそんきんこうじょがく）

The amount in Article 64-7, paragraph 1, item 2(d) of the Corporation Tax Act multiplied by the non-specified deductible ratio (非特定損金算入割合), or the amount paragraph 5 of that Article provides for, to the extent deducted as a loss under Article 57, paragraph 1 of that Act; the corporation tax levy (法人税割) base is reduced by an amount for it in later business years.

同法第六十四条の七第一項第二号ニに掲げる金額に非特定損金算入割合を乗じて計算した金額（同条第五項の規定の適用がある場合には、同項第…

特定事業用宅地等（とくていじぎょうようたくちとう）

Land or land rights (宅地等) that the deceased or their family used for a business (other than property rental and other businesses a Cabinet Order (政令) excludes), acquired by inheritance or bequest by a relative who takes over the business, or who shared the deceased's living expenses and uses the land for their own business, and keeps it until the inheritance tax return is due — excluding land first put to business use within three years before the death, with exceptions, and limited to the part a Cabinet Order sets.

被相続人等の事業（不動産貸付業その他政令で定めるものを除く。以下この号及び第三号において同じ。）の用に供されていた宅地等で、次に掲げる要件のいずれかを満たす当該被相続人の親族（当該…

地方独立行政法人（ちほうどくりつぎょうせいほうじん）

A corporation that a local government (地方公共団体) sets up under the Local Independent Administrative Agency Act to carry out, efficiently and effectively, public work in its area that must be done reliably, that the local government need not do itself, and that it judges might not get done if left to the private sector, as Article 2(1) of that Act defines it.

地方独立行政法人法（平成十五年法律第百十八号）第二条第一項に規定する地方独立行政法人

金融商品取引行為（きんゆうしょうひんとりひきこうい）

In Article 34 of the Financial Instruments and Exchange Act as Article 62-17, paragraph (2) reads it, the acts listed in the items of Article 2, paragraph (8) of that Act.

第二条第八項各号に掲げる行為

職業紹介事業者等（しょくぎょうしょうかいじぎょうしゃとう）

An employment placement agency (職業紹介機関) as defined in Article 2 of the Act on Comprehensively Advancing Labor Measures, and Stabilizing the Employment of Workers, and Enriching Workers' Vocational Lives, or a person who, as a business, gives vocational guidance (職業指導) under Article 4, paragraph (4) of the Employment Security Act suited to the job seeker's aptitude, experience and circumstances, other than Public Employment Security Offices (公共職業安定所) and other employment security agencies.

…策の総合的な推進並びに労働者の雇用の安定及び職業生活の充実等に関する法律（昭和四十一年法律第百三十二号）第二条に規定する職業紹介機関又は業として職業安定法（昭和二十二年法律第百四十一号）第四条第四項に規定する職業指導（職業に就こうとする者の適性、職業経験その他の実情に応じて行うものに…

金融機関の営業所等（きんゆうきかんのえいぎょうしょとう）

In Article 81-7, paragraph (2), the business office of a financial institution or other such place whose head is the head of the business office of a savings institution (貯蓄取扱機関等の営業所の長) referred to in item (i) of that paragraph.

同号に規定する金融機関の営業所等の長が同号に規定する貯蓄取扱機関等の営業所の長である場合における当該金融機関の営業所等

居住者又は非居住者（きょじゅうしゃまたはひきょじゅうしゃ）

In Chapter II (special provisions on the Income Tax Act), a resident — an individual who has a domicile (住所) in Japan or has had a residence (居所) there continuously for one year or more up to now — or a nonresident — any other individual — as defined in Article 2, paragraph (1), items (iii) and (v) of the Income Tax Act.

それぞれ所得税法第二条第一項第三号又は第五号に規定する居住者又は非居住者

特別試験研究費の額（とくべつしけんけんきゅうひのがく）

The part of experimental research expenses (試験研究費) that a Cabinet Order (政令) specifies as relating to experimental research it specifies, such as research done jointly with, or commissioned to, national research institutions, universities or others, research done under a licence of intellectual property rights from a small or medium-sized enterprise, research on medicines for which few patients exist, and research paying personnel costs to people with advanced expertise.

…試験研究、国の試験研究機関、大学その他の者に委託する試験研究、中小企業者（第四十二条の四第十九項第七号に規定する中小企業者をいう。）からその有する知的財産権（知的財産基本法（平成十四年法律第百二十二号）第二条第二項に規定する知的財産権及び外国におけるこれに相当するものをいう。）の設定又は許諾を受けて…

特定株式控除未済額（とくていかぶしきこうじょみさいがく）

In Article 37-13, where the year's income from transfers of shares, etc. before the deduction falls short of the total deductible cost of specified shares (特定株式) acquired, the part of the shortfall attributable to specified shares under items (i) and (ii) of Article 37-13(1), worked out as a Cabinet Order (政令) sets.

…合計額が控除対象特定株式取得金額の合計額に満たない場合におけるその満たない部分の金額のうち、同項第一号又は第二号に定める特定株式に係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

特定債券現先取引等（とくていさいけんげんさきとりひきとう）

Bond transactions with a repurchase or resale agreement (債券現先取引, as Article 42-2(1) defines them) and bond lending or borrowing against cash collateral, of the kinds a Cabinet Order (政令) specifies.

債券現先取引（第四十二条の二第一項に規定する債券現先取引をいう。）及び現金担保付債券貸借取引（現金を担保として債券の借入れ又は貸付けを行う取引をいう。）で、政令で定めるもの

基金拠出型医療法人（ききんきょしゅつがたいりょうほうじん）

A fund-contribution type medical care corporation (医療法人) as referred to in Article 10-3, paragraph (2), item (i)(c) of the supplementary provisions (附則) of the 2006 Act amending the Medical Care Act and other laws (Act No. 84 of 2006).

平成十八年医療法等改正法附則第十条の三第二項第一号ハに規定する基金拠出型医療法人

株式交換等完全親会社（かぶしきこうかんとうかんぜんおやがいしゃ）

The wholly owning parent company (完全親会社) of a wholly owned subsidiary company resulting from the share exchange, etc. (株式交換等完全子会社) in the cases Article 847-2, paragraph (1) or paragraph (3), item (i) or (ii) covers, leaving out a parent that itself had a wholly owning parent when the share exchange, share transfer or merger took effect, and any parent after whose own share exchange or share transfer, or a merger in which it disappears, a stock company has become the wholly owning parent company (Article 849, paragraph (2), item (i)).

第八百四十七条の二第一項各号に定める場合又は同条第三項第一号（同条第四項及び第五項において準用する場合を含む。以下この号において同じ。）若しくは第二号（同条第四項及び第五項において準用する場合を含む。以下この号において同じ。）に掲げる場合における株式交換等完全子会社の完全親会社（同条第一項各号に掲げる行為又は同条第三項第一号の株式交換若しくは株式移転若しくは同項第二号の合併の効力が生じた時においてその完全親会社があるものを除く。）であって、当該完全親会社の株式交換若…

特定軽課税外国法人等（とくていけいかぜいがいこくほうじんとう）

A specified foreign corporation with less tax burden (特定軽課税外国法人) — one whose tax on income where its head office is located is markedly lower than corporate tax in Japan, as a Cabinet Order (政令) sets — together with any other foreign corporation that, just before a merger, company split or share exchange, directly or indirectly holds all the issued shares of such a corporation which itself directly or indirectly holds all the issued shares of the merging corporation, successor corporation or wholly owning parent company.

第六十八条の二の二第五項第一号に規定する特定軽課税外国法人等

株式交換完全子会社等（かぶしきこうかんかんぜんこがいしゃとう）

A wholly owned subsidiary company resulting from a share exchange (株式交換完全子会社) as defined in Article 768, paragraph (1), item (i) of the Companies Act, or a wholly owned subsidiary company resulting from a share transfer (株式移転完全子会社) as defined in Article 773, paragraph (1), item (v) of the Companies Act.

会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社

納税猶予分の相続税額（のうぜいゆうよぶんのそうぞくぜいがく）

In Article 70-7-6, the inheritance tax of the special successor heir, etc. (特例経営承継相続人等) worked out, as a Cabinet Order (政令) sets, under Articles 13 to 19 of the Inheritance Tax Act by treating as their taxable value the value of the special covered unlisted shares (特例対象非上場株式等), computed, where the company or a related company it controls holds shares of foreign companies or other corporations a Cabinet Order names, as if it held none.

…は当該特例認定承継会社の特別関係会社であつて当該特例認定承継会社との間に支配関係がある法人（以下この号において「特例認定承継会社等」という。）が会社法第二条第二号に規定する外国会社（当該特例認定承継会社の特別関係会社に該当するものに限る。）その他政令で定める法人…

出入国在留管理庁長官等（しゅつにゅうこくざいりゅうかんりちょうちょうかんとう）

In Article 3, the Commissioner of the Immigration Services Agency and the others that Article 4-2, item (i) of the Ministerial Order (省令) enforcing the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (番号利用法施行規則) defines together under this name; a person receiving a specified residence card (特定在留カード) on a mid- to long-term resident's (中長期在留者) behalf must show them the documents Article 3 lists.

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施行規則（平成二十六年内閣府・総務省令第三号。以下「番号利用法施行規則」という。）第四条の二第一号に規定する出入国在留管理庁長官等

反則者（はんそくしゃ）

In Chapter IX, a person who has committed a violation (反則行為), other than one who lacked the license needed for that vehicle or was barred from driving it, who drove drunk, in the state Article 117-2, paragraph (1), item (iii) describes or with more alcohol in the body than a Cabinet Order (政令) allows, who caused a traffic accident by the violation, or who is under 16.

反則行為をした者であつて、次の各号のいずれかに該当する者以外のもの