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事業用固定資産（じぎょうようこていしさん）

Fixed assets, and assets of a similar kind that a Cabinet Order (政令) specifies, other than land and rights over land.

土地及び土地の上に存する権利以外の固定資産等（固定資産その他これに準ずる資産で政令で定めるものをいう。第七号において同じ。）

適格株式交換等（てきかくかぶしきこうかんとう）

A share exchange, etc. (株式交換等) of one of the kinds Article 2, item (xii)-17 lists — such as one where the wholly owning parent corporation already fully controls the subsidiary, one between corporations in a controlling interest (支配関係) in which about 80 percent or more of the subsidiary's employees and its main business carry on, or one for running a business jointly — in which the subsidiary's shareholders receive nothing but shares of the wholly owning parent corporation or of its own wholly owning parent, apart from dividends of surplus, payments to dissenting shareholders and certain other cash payments that item lists.

…相当する数の株式を有する場合における当該株式交換完全親法人以外の株主に交付される金銭その他の資産、前号イの取得の価格の決定の申立てに基づいて交付される金銭その他の資産、同号イに掲げる行為に係る同号イの一に満たない端数の株式又は同号ロに掲げる行為により生ずる同号ロに規定する法人の一に満たない端数の株式の取得の対価として交付される金銭その他の資産及び同号ハの取得の対価として交付される金銭その他の資産を除く。）が交付されないもの

外国合併親法人（がいこくがっぺいおやほうじん）

A foreign corporation that holds, directly or indirectly, all the issued shares or capital contributions (other than its own shares) of the merging corporation (合併法人, as in Article 2, item (xii) of the Corporation Tax Act), in a relationship a Cabinet Order (政令) specifies.

法人税法第二条第十二号に規定する合併法人との間に当該合併法人の発行済株式又は出資（自己が有する自己の株式を除く。以下この項…

特定分割型分割（とくていぶんかつがたぶんかつ）

A company split by split-off (分割型分割, as Article 2(xii-9) of the Corporation Tax Act defines it) in which nothing but shares of one foreign corporation among the foreign succeeding parent corporations (外国分割承継親法人) is given as consideration, and those shares go to the split corporation's shareholders in proportion to their holdings.

法人税法第二条第十二号の九に規定する分割型分割で、同号イに規定する分割対価資産として外国分割承継親法人のうちいずれか一の外国法人の株式以外の資産が交付され…

技術的保護手段（ぎじゅつてきほごしゅだん）

A means using electronic, magnetic or other means people cannot perceive (電磁的方法) to prevent or deter infringement of the moral rights of authors, copyright, print rights, the moral rights of performers or neighbouring rights (other than one used against the will of the right holders), working by recording on a medium or transmitting a signal to which the equipment used reacts in a particular way, or by converting a work's or performance's sounds or images so that the equipment needs a particular conversion.

電子的方法、磁気的方法その他の人の知覚によつて認識することができない方法（次号及び第二十二号において「電磁的方法」という。）により、第十七条第一項に規定する著作者人格権若しくは著作権、出版権又…

支払可能金額等（しはらいかのうきんがくとう）

In Chapter II, for a prepaid payment instrument for an amount of money, the amount usable to pay when it was issued, and for one for goods or services, the quantity of goods or services that could be claimed when it was issued.

第一項第一号の前払式支払手段にあってはその発行された時において代価の弁済に充てることができる金額

共助対象外国租税（きょうじょたいしょうがいこくそぜい）

A tax claim of another country that, under a tax treaty, Japan may help that country collect or secure property for, as defined in Article 11, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969).

租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号。第五百十八条の二及び第五百七十一条第四項において「租税条約等実施特例法」という。）第十一条第一項に…

特定資産の譲渡等（とくていしさんのじょうととう）

A business-to-business telecommunications service (事業者向け電気通信利用役務の提供) — a telecommunications service supplied by a foreign business operator (国外事業者) whose recipients, by the nature of the service or its terms, are ordinarily only businesses — or a specified service (特定役務の提供): a performance or other service of a foreign business operator that a Cabinet Order (政令) sets, other than a telecommunications service.

同項第八号の二に規定する特定資産の譲渡等

外国法人課税所得（がいこくほうじんかぜいしょとく）

The kinds of income with its source in Japan listed in Article 161, paragraph (1), items (iv) to (xi) and (xiii) to (xvi), on which a foreign corporation is charged income tax.

国内源泉所得のうち第百六十一条第一項第四号から第十一号まで又は第十三号から第十六号までに掲げるもの

過去対象会計年度（かこたいしょうかいけいねんど）

A covered fiscal year (対象会計年度) that began before the start of the covered fiscal year in question, as Article 82, item (xxxii) defines it for the rules on the international and domestic minimum top-up amounts (国際最低課税額, 国内最低課税額).

第八十二条第三十二号に規定する過去対象会計年度

他の対象通算法人（たのたいしょうつうさんほうじん）

Another covered group tax sharing corporation as referred to in the items of Article 60, paragraph 4: another group tax sharing corporation that is a covered domestic corporation (対象内国法人) under Article 60.

同項各号に規定する他の対象通算法人

特定居住用宅地等（とくていきょじゅうようたくちとう）

Land or land rights (宅地等) on which the deceased or their family lived (where there are two or more, the one a Cabinet Order (政令) sets), acquired by inheritance or bequest by the spouse or by a relative who meets one of the conditions listed — such as having lived in the building with the deceased and keeping the land and living there until the return is due — limited to the part a Cabinet Order sets.

…の配偶者又は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（当該被相続人の配偶者を除く。以下この号において同じ。）が相続又は遺贈により取得したもの（政令で定める部分に限る。）

貸付事業用宅地等（かしつけじぎょうようたくちとう）

In Article 69-4, residential land, etc. (宅地等) that the decedent or the decedent's family (被相続人等) used for a leasing business (貸付事業) and that a relative of the decedent acquired by inheritance or bequest and either took over and kept leasing until the return was due, or, having shared the decedent's livelihood, kept and went on using for the relative's own leasing business — excluding specified family company business land and, in general, land first put to leasing use within three years before the death.

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に限る。以下この号において「貸付事業」という。）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…

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

金融商品の価値等（きんゆうしょうひんのかちとう）

The value of financial instruments (金融商品), the amount receivable for options, and trends in financial indexes (金融指標) — for the commodities in Article 2, paragraph (24), item (iii)-3 and indexes on them, only those listed on a financial instruments exchange — whose analysis underlies the investment decisions in investment advisory and investment management business.

金融商品（第二十四項第三号の三に掲げるものにあつては、金融商品取引所に上場されているものに限る。）の価値、オプションの対価の額…

退職給与引受従業者（たいしょくきゅうよひきうけじゅうぎょうしゃ）

In Article 62-8(6)(i) and (9), an employee taken over in a non-qualified merger, etc. (非適格合併等) whose retirement allowance is covered by an assumption of retirement allowance debts (退職給与債務引受け).

退職給与債務引受けの対象とされた第二項第一号に規定する従業者

欠損控除前所得金額（けっそんこうじょまえしょとくきんがく）

In Article 64-7, the income of another group tax sharing corporation (通算法人) for its business year ending on the last day of the applicable business year (適用事業年度), calculated without the main clause of Article 57, paragraph (1), Article 59, paragraphs (3) and (4) and Article 62-5, paragraph (5), less the amount in item (ii)(c)(3)(i).

…として計算した場合における適用事業年度終了の日に終了する当該他の通算法人の事業年度の所得の金額から前号ハ（３）（ｉ）に掲げる金額を控除した金額

確定給付年金積立金（かくていきゅうふねんきんつみたてきん）

In Article 84, the reserves under Article 59 of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), including as applied by Article 91-25 of that Act, and similar reserves a Cabinet Order (政令) specifies.

確定給付企業年金法（平成十三年法律第五十号）第五十九条（積立金の積立て）（同法第九十一条の二十五（準用規定）において準用する場合を含む。）に規定する積立金及びこれに類するものとして政令で定める積立金

特定所有者不明土地（とくていしょゆうしゃふめいとち）

Specified land with an unknown owner as defined in Article 10(2)(v) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (所有者不明土地の利用の円滑化等に関する特別措置法), named in an application for an adjudication (裁定申請書).

所有者不明土地の利用の円滑化等に関する特別措置法第十条第二項第五号に規定する特定所有者不明土地

外国分割承継親法人（がいこくぶんかつしょうけいおやほうじん）

A foreign corporation that holds, directly or indirectly, all the issued shares, etc. of the successor corporation in a company split (分割承継法人, as in Article 2, item (xii)-3 of the Corporation Tax Act), in a relationship a Cabinet Order (政令) specifies.

法人税法第二条第十二号の三に規定する分割承継法人との間に当該分割承継法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある外国法人