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譲渡の対価（じょうとのたいか）

In Article 97, paragraph (5), the consideration for a transfer of shares or similar securities (株式等) as Article 224-3, paragraph (1) of the Income Tax Act describes it, including the money and other assets under paragraph (3) and the redemption money and similar payments (償還金等) under paragraph (4) of that Article.

同条第一項に規定する対価をいい、同条第三項に規定する金銭等及び同条第四項に規定する償還金等を含む

還付加算金（かんぷかさんきん）

Interest the tax authority adds when it pays out a refund, etc. (還付金等) or applies it to other tax, at 7.3% a year from the day after a date set by Article 58, paragraph (1) of the Act on General Rules for National Taxes until the payment is decided or the refund applied (or for the period another tax law sets).

国税通則法第五十八条第一項に規定する還付加算金

中小事業者（ちゅうしょうじぎょうしゃ）

A small and medium sized business operator under Article 10, paragraph 8, item 6 who files a blue return (青色申告書) and whom a Cabinet Order (政令) designates as one whose administrative burden calls for consideration, as used in Article 28-2 on depreciable assets costing less than 400,000 yen.

第十条第八項第六号に規定する中小事業者で青色申告書を提出するもののうち、事務負担に配慮する必要があるものとして政令で定めるもの

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

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

電気工事士（でんきこうじし）

A Class 1 electrician (第一種電気工事士) or a Class 2 electrician (第二種電気工事士), as Article 3, paragraphs (1) and (2) define them: a person who has been issued an electrician license (電気工事士免状) of the class concerned.

次条第一項に規定する第一種電気工事士及び同条第二項に規定する第二種電気工事士

非業務災害率（ひぎょうむさいがいりつ）

In Article 12, paragraph (3) and Article 20, paragraph (1), the rate the Minister of Health, Labour and Welfare sets in view of, across all businesses covered by the Industrial Accident Compensation Insurance Act, the past three years' rates of multiple-job-related accidents (複数業務要因災害) and commuting accidents (通勤災害), the cost of the benefits for second medical examination, etc. (二次健康診断等給付), the amount of insurance benefits calculated with the basic daily benefit amount (給付基礎日額) as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, and other circumstances.

…害率、二次健康診断等給付に要した費用の額及び厚生労働省令で定めるところにより算定された労災保険法第八条第三項に規定する給付基礎日額を用いて算定した保険給付の額その他の事情を考慮して厚生労働大臣の定める率

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

特定承継会社（とくていしょうけいがいしゃ）

In Article 18-4, paragraph (3), a specified successor company as defined in Article 26, paragraph (1) of the supplementary provisions (附則) of the 1996 Act on restructuring and strengthening credit business through the Norinchukin Bank and specified agricultural and fishery cooperatives (再編強化法, Act No. 118 of 1996): a company carrying on banking business whose main purpose is to take over all or part of the credit business of specified agricultural cooperatives and the like, keep it going for a time and pass it on to the Norinchukin Bank, which the Bank may hold as a subsidiary with the competent ministers' approval until 31 March 2026.

再編強化法附則第二十六条第一項（特定承継会社に係る農林中央金庫法等の特例）に規定する特定承継会社

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

剰余金の分配（じょうよきんのぶんぱい）

In Article 83, a distribution of surplus as Article 24, paragraph (1) of the Income Tax Act uses the term in defining dividend income (配当所得), which counts only one made on a capital contribution (出資).

同項に規定する剰余金の分配

期末時換算法（きまつじかんさんほう）

In Article 61-9, the method of converting assets and liabilities in a foreign currency (外貨建資産等) held at the end of a business year into yen at the exchange rate at that time, or, for those whose yen amount was fixed by a foreign exchange futures contract, etc. (先物外国為替契約等), at that fixed amount.

…当該外貨建資産等のうち、その取得又は発生の基因となつた外貨建取引の金額の円換算額への換算に当たつて前条第二項の規定の適用を受けたものについては、先物外国為替契約等により確定させた円換算額）をもつて当該外…

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.

…した場合にお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

訓練延長給付（くんれんえんちょうきゅうふ）

Payment of the basic allowance (基本手当) beyond the prescribed duration of benefits (所定給付日数) under Article 24, paragraph (1) or (2), to qualified recipients taking public vocational training, etc. (公共職業訓練等) that the chief of the Public Employment Security Office (公共職業安定所長) has directed them to take.

第二十四条第一項又は第二項の規定による基本手当の支給

個人番号カード（こじんばんごうかーど）

An Individual Number Card as defined in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: a card showing, among other things, the holder's name, address, date of birth, sex and Individual Number (個人番号), with a photograph unless the holder is below an age set by Ministerial Order, and with that information also recorded electronically.

番号利用法第二条第七項に規定する個人番号カード

預貯金等の種別（よちょきんとうのしゅべつ）

In Chapter III, which of the kinds Article 10, paragraph (1) of the Income Tax Act names a saving is: deposits or savings, a jointly managed trust, a specified publicly offered bond investment trust (特定公募公社債等運用投資信託) or securities.

法第十条第一項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券の別

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…

企業年金連合会（きぎょうねんきんれんごうかい）

The Pension Fund Association (企業年金連合会) of Article 91-2, paragraph (1) of the Defined-Benefit Corporate Pension Act, which employers and others running defined benefit corporate pension plans (確定給付企業年金) may set up to pay old-age benefits jointly to those who left such plans early and to members of terminated plans, and to make transfers of reserves (積立金) go smoothly.

確定給付企業年金法第九十一条の二第一項に規定する企業年金連合会

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