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試験研究費の額（しけんけんきゅうひのがく）

For a corporation, the total of the costs of experimental research (試験研究) of the kinds Article 42-4, paragraph (19), item (i)(a) lists that are counted as deductible expenses (損金), and of the amounts item (i)(b) lists that were booked as research and development costs but go to acquire inventory, fixed assets or deferred assets, less what others pay to cover them and leaving out, for a domestic corporation, costs of business carried on through a foreign office, etc. (国外事業所等).

次に掲げる金額の合計額（当該金額に係る費用に充てるため他の者（当該法人が外国法人である場合の法人税法第百三十八条第一項第一号に規定する本店等を含む。第十四号において同じ。）から支払を受ける金額がある場…

適格外国仲介業者（てきかくがいこくちゅうかいぎょうしゃ）

A secondary foreign account management institution (外国間接口座管理機関) or tertiary foreign account management institution (外国再間接口座管理機関) with its head office in a foreign country whose authorities can be given tax information under a tax treaty or other international agreement of Japan providing for the exchange of such information, and that has the approval of the Commissioner of the National Tax Agency (国税庁長官), given as a Cabinet Order (政令) provides.

…に限る。）の我が国以外の締約国又は締約者その他外国の機関への租税に関する情報の提供に関する規定として政令で定める規定により外国の機関に対して当該情報の提供を行うことができることとされている場合における当該…

特定口座（とくていこうざ）

An account for holding, recording or margin-trading listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment in Japan, opens at a business office in Japan of a financial instruments business operator, registered financial institution or investment trust management company by filing a written notification for opening a specified account (特定口座開設届出書), so that gains on the listed shares, etc. in it are calculated separately, as Article 37-11-3(3)(i) defines it.

…（国内にある営業所又は事務所をいう。以下この条、次条及び第三十七条の十一の六において同じ。）の長に、政令で定めるところにより、その口座の名称、当該金融商品取引業者等の営業所の名称及び所在地、その口座に設け…

公共職業訓練等（こうきょうしょくぎょうくんれんとう）

Vocational training at public human resources development facilities (公共職業能力開発施設) set up by the national government, prefectures, municipalities or the Japan Organization for Employment of the Elderly, Persons with Disabilities and Job Seekers (独立行政法人高齢・障害・求職者雇用支援機構), including training at the Polytechnic University (職業能力開発総合大学校); authorized vocational training (認定職業訓練) under Article 4, paragraph (2) of the Act on Support for the Employment of Specified Job Seekers through Implementation of Vocational Training, etc., other than kinds a Ministry of Health, Labour and Welfare Order (厚生労働省令) excludes; and other training or courses given under laws to help unemployed people adapt to work or learn the knowledge and skills a job needs, as a Cabinet Order (政令) specifies.

…応することを容易にさせ、又は就職に必要な知識及び技能を習得させるために行われる訓練又は講習であつて、政令で定めるもの

原子力保険（げんしりょくほけん）

Insurance covering nuclear facilities, liability for damage from a nuclear disaster and the like, of the kinds a Cabinet Order (政令) sets.

原子力施設、原子力災害に係る損害賠償責任等を保険の目的とする保険で政令で定めるもの

短期売買商品等（たんきばいばいしょうひんとう）

In Article 61, assets acquired to profit from short-term price changes, of kinds a Cabinet Order (政令) specifies (other than securities), and cryptoassets (暗号資産) as defined in Article 2, paragraph (14) of the Payment Services Act (Act No. 59 of 2009).

短期的な価格の変動を利用して利益を得る目的で取得した資産として政令で定めるもの（有価証券を除く。）及び資金決済に関する法律（平成二十一年法律第五十九号）第二条第十四項…

認定住宅等（にんていじゅうたくとう）

A house used as a home, of a kind a Cabinet Order (政令) specifies, that is a certified long-life quality house (認定長期優良住宅), a low-carbon building (低炭素建築物) or a building treated as one, or another house a Cabinet Order specifies as contributing markedly, or contributing, to the rational use of energy (特定エネルギー消費性能向上住宅 or エネルギー消費性能向上住宅).

次に掲げる家屋

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（平成十年法律第百五号）第二百三十条第一項第二号に規定する社債的受益権

譲渡損益調整資産（じょうとそんえきちょうせいしさん）

In Article 61-11, a fixed asset, land (including rights over land), securities, a monetary claim or a deferred asset, other than those a Cabinet Order (政令) sets; the Article deals with the gain or loss when an ordinary corporation (普通法人) or cooperative (協同組合等) transfers one to another domestic ordinary corporation or cooperative in a full controlling interest (完全支配関係) with it.

固定資産、土地（土地の上に存する権利を含み、固定資産に該当するものを除く。）、有価証券、金銭債権及び繰延資産で政令で定めるもの以外のもの

比較試験研究費の額（ひかくしけんけんきゅうひのがく）

For a corporation, the average of the experiment and research expenses (試験研究費) of the business years that began within the three years before the business year of the credit, each adjusted to that year's length in months (zero in certain cases a Cabinet Order (政令) sets for a newly founded group tax sharing corporation).

…算した金額（第八項第三号の通算法人の適用対象事業年度開始の日が当該通算法人の設立の日である場合のうち政令で定める場合には、零）

旅券（りょけん）

A passport, refugee travel document or other document in place of a passport (including a travel certificate from a Japanese consular officer) issued by the Japanese government, a foreign government Japan recognizes or a competent international organization, or an equivalent document from a competent authority of a region designated by Cabinet Order.

出入国管理及び難民認定法（以下「入管法」という。）第二条第五号に定める旅券

棚卸資産（たなおろししさん）

Goods, products, semi-finished products, work in progress, raw materials and other assets that must be counted in stocktaking, as a Cabinet Order (政令) specifies, other than securities and commodities for short-term trading, etc. (短期売買商品等) under Article 61, paragraph (1).

商品、製品、半製品、仕掛品、原材料その他の資産で棚卸しをすべきものとして政令で定めるもの（有価証券及び第六十一条第一項（短期売買商品等の譲渡損益及び時価評価損益）に規定する短期売買商品等を除く。）

顧客資産（こきゃくしさん）

In Chapter IV-2 on investor protection funds (投資者保護基金), the money, securities and other property listed in Article 79-20, paragraph (3) that a financial instruments business operator holds for its general customers (一般顧客): what they deposit with it under Articles 119 and 161-2, and the money, securities and commodities on their account or deposited by them in connection with its securities-related business (有価証券関連業) or commodity derivatives transaction-related business (商品デリバティブ取引関連業務), each within the limits and exclusions that paragraph sets, and anything else a Cabinet Order (政令) specifies.

次に掲げるもの

第三種資金移動業（だいさんしゅしきんいどうぎょう）

In Chapter III, funds transfer services (資金移動業) consisting only of funds transfer transactions (為替取引) for transfers of no more than an amount a Cabinet Order (政令) sets as especially small.

資金移動業のうち、特に少額として政令で定める額以下の資金の移動に係る為替取引のみを業として営むこと

住宅用家屋（じゅうたくようかおく）

A house for residential use of the kind a Cabinet Order (政令) sets.

住宅用の家屋で政令で定めるもの

特定受益証券発行信託（とくていじゅえきしょうけんはっこうしんたく）

A specified trust that issues beneficiary certificates as defined in Article 2, item (xxix)(c) of the Corporation Tax Act.

法人税法第二条第二十九号ハに規定する特定受益証券発行信託

棚卸資産（たなおろししさん）

In Chapter III (special provisions on the Corporation Tax Act), inventory assets as defined in Article 2, item (xx) of the Corporation Tax Act: goods, products, semi-finished products, work in progress, raw materials and other assets that must be counted in stocktaking, as a Cabinet Order (政令) specifies, other than securities and the short-term trading commodities, etc. (短期売買商品等) of Article 61, paragraph (1) of that Act.

法人税法第二条第二十号に規定する棚卸資産

非適格合併等（ひてきかくがっぺいとう）

In Article 62-8, a merger, company split or capital contribution in kind that is not a qualified one, or an acquisition of a business, of a kind a Cabinet Order (政令) sets.

適格合併に該当しない合併又は適格分割に該当しない分割、適格現物出資に該当しない現物出資若しくは事業の譲受けのうち、政令で定めるもの

買取再販認定住宅等の取得（かいとりさいはんにんていじゅうたくとうのしゅとく）

In the housing loan tax credit rules of Article 41 (and Article 41-2-2), the purchase from a real estate broker (宅地建物取引業者) of an existing house (既存住宅) that is a certified house, etc. (認定住宅等) — such as a certified long-term quality house or a low-carbon building — of a kind a Cabinet Order (政令) specifies, after the broker has carried out specified extension or renovation work (特定増改築等) on it.

認定住宅等である既存住宅のうち特定増改築等をした家屋で政令で定めるものの当該特定増改築等をした宅地建物取引業者からの取得

要支援者（ようしえんしゃ）

A person in a condition needing support (要支援状態) who is aged 65 or over, or aged 40 to 64 where the physical or mental disability causing it arose from a specified disease (特定疾病).

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