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複数業務要因災害（ふくすうぎょうむよういんさいがい）

An injury, illness, disability or death of a multiple-job worker (複数事業労働者), including a person similar to one that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, caused by the work of two or more of their businesses.

同項第二号の複数業務要因災害

連結完全支配関係（れんけつかんぜんしはいかんけい）

A consolidated full controlling interest as defined in Article 2, item (xii)-7-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: the relationship of full control between a consolidated parent corporation (連結親法人) and a consolidated subsidiary corporation (連結子法人), limited to one Cabinet Order (政令) sets, or that between consolidated subsidiary corporations under the full control of the same parent.

法人税法第二条第十二号の七の七に規定する連結完全支配関係

係る支払対価の額（かかるしはらいたいかのがく）

In Article 32, paragraph (1), the amount paid for a specified taxable purchase (特定課税仕入れ) as Article 30, paragraph (1) uses it: under Article 30, paragraph (6), all the money, things, rights and other economic benefits paid or payable as consideration for it.

同項に規定する特定課税仕入れに係る支払対価の額

会社管理高速道路（かいしゃかんりこうそくどうろ）

In Articles 76-4 and 76-6, an expressway that one of the six expressway companies listed in Article 2, paragraph (4) of the Act on Special Measures concerning Road Construction and Improvement maintains, repairs and restores after disasters under Article 4 of that Act; an expressway, as Article 2, paragraph (2) of the Act on Expressway Companies defines it, is a national expressway, a motor-vehicle-only road (自動車専用道路) or a road of the same standard and function.

道路整備特別措置法（昭和三十一年法律第七号）第二条第四項に規定する会社（第七十六条の六第六項及び第七項において「会社」という。）が同法第四条の規定により維持、修繕及び災害復旧を行う高速道路（高速道路株式会社法（平成十六年法律第九十九号）第二条第二項に規定する高速道路をいう。）

受益者連続型信託（じゅえきしゃれんぞくがたしんたく）

In Article 9-3, paragraph (1), a trust under Article 91 of the Trust Act (Act No. 108 of 2006), which provides that on a beneficiary's death another person acquires a new beneficial interest, a trust providing for a person who holds the power to designate beneficiaries under Article 89, paragraph (1) of that Act, or a similar trust a Cabinet Order (政令) specifies.

信託法（平成十八年法律第百八号）第九十一条（受益者の死亡により他の者が新たに受益権を取得する旨の定めのある信託の特例）に規定する信託、同法第八…

デリバティブ取引（でりばてぃぶとりひき）

A derivative transaction as defined in Article 61-5, paragraph 1 of the Corporation Tax Act; item 5 of paragraph 8 of each of Articles 40-4, 40-7, 66-6 and 66-9-2 counts, with listed exceptions, the profit or loss from such transactions of a foreign company within the scope of those Articles.

法人税法第六十一条の五第一項に規定するデリバティブ取引

認定保存活用計画（にんていほぞんかつようけいかく）

A certified preservation and utilization plan for an Important Cultural Property (重要文化財) under Article 53-6 of the Act on Protection of Cultural Properties that contains the matter in Article 53-2, paragraph (3), item (iii) of that Act, or a certified plan for a registered tangible cultural property under Article 67-5 that contains the matter in Article 67-2, paragraph (3), item (ii).

次に掲げるもの

認定中小企業団体（にんていちゅうしょうきぎょうだんたい）

A business cooperative or other association whose members are small and medium-sized businesses (事業協同組合等, as defined in Article 2, paragraph 2 of the Act on the Promotion of Improvement of Employment Management in Small and Medium-sized Enterprises for Securing Manpower and Creating Quality Jobs) that the Minister of Health, Labour and Welfare, on its application, has certified under standards the Minister sets as fit to advise and assist its member businesses on the measures employers must take under Article 22, paragraph 3 and other matters.

中小企業における労働力の確保及び良好な雇用の機会の創出のための雇用管理の改善の促進に関する法律第二条第二項に規定する事業協同組合等であって、その構成員たる中小企業者に対し、第二十二条第三項の事業主が講ずべき措置その他に関する相談及び援助を行うものとして、当該事業協同組合等の申請に基…

登録特別徴収義務者（とうろくとくべつちょうしゅうぎむしゃ）

In the section on the light oil delivery tax (軽油引取税), a special collection agent (特別徴収義務者) registered with the prefecture under Article 144-15, paragraph 2; the prefectural governor deletes the registration on its application or in other cases the prefecture's by-law (条例) sets, and notifies it.

前項の規定により登録を受けた特別徴収義務者

公開買付撤回届出書（こうかいかいつけてっかいとどけでしょ）

In Section 2 of Chapter 2-2, the written tender offer withdrawal notice under Article 27-11, paragraph (3) as Article 27-22-2, paragraph (2) applies it to a tender offer an issuer makes for its own listed share certificates, etc. (上場株券等).

第二項において準用する第二十七条の十一第三項に規定する公開買付撤回届出書

国外事業所等所在地国（こくがいじぎょうしょとうしょざいちこく）

The country or region in which a resident's foreign office or similar establishment (国外事業所等) is located.

同項第二号イに規定する国外事業所等所在地国

特定間接口座管理機関（とくていかんせつこうざかんりきかん）

An account management institution (口座管理機関), other than a secondary foreign account management institution (外国間接口座管理機関), that opened its account under Article 44, paragraph (1) of the Act on Book-Entry Transfer of Corporate Bonds and Shares with a specified account management institution (特定口座管理機関) or with an institution that is itself a specified secondary account management institution, as Article 5-2, paragraph (7), item (iii) sets out.

前条第七項第三号に規定する特定間接口座管理機関

既取戻税額控除超過額（きとりもどしぜいがくこうじょちょうかがく）

For a domestic corporation or another applicable domestic corporation (他の適用内国法人) in its group, the total of the tax credit excess (税額控除超過額) under Article 42-4, paragraph (8), item (vi)(a) and the amount added to corporation tax under item (vii) of that paragraph, for the past applicable business year, etc. (過去適用事業年度等).

当該内国法人又は他の適用内国法人の当該過去適用事業年度等に係る第八項第六号の規定の適用がある場合における同号イに規定する税額控除超過額及び同項第七号の規定により法人税の額に加算することとされた同号に規…

再計算猶予中贈与税額（さいけいさんゆうよちゅうぞうよぜいがく）

In Article 70-6-8, paragraph (18), the gift tax recomputed under paragraph (2), item (iii) by treating the value on the approval date (認可決定日) of the specified gifted business assets (特例受贈事業用資産), as far as they match the deferred tax, as their value at the time of the gift.

第一項の規定の適用に係る特例受贈事業用資産（猶予中贈与税額に対応する部分に限る。）の認可決定日における価額を同項の規定の適用に係る贈与により取得をした特例受贈事業用資産の当該贈与の時における価額とみな…

再計算猶予中相続税額（さいけいさんゆうよちゅうそうぞくぜいがく）

In Article 70-6-10, paragraph (19), the inheritance tax recomputed under paragraph (2), item (iii) by treating the value on the approval date (認可決定日) of the specified business assets (特例事業用資産), as far as they match the deferred tax, as their value when the inheritance began.

第一項の規定の適用に係る特例事業用資産（猶予中相続税額に対応する部分に限る。）の認可決定日における価額を同項の規定の適用に係る相続により取得をした特例事業用資産の当該相続の開始の時における価額とみなし…

特定民間都市再生事業（とくていみんかんとしさいせいじぎょう）

In Article 83, an urban reconstruction project (都市再生事業) under Article 25 of the Act on Special Measures concerning Urban Reconstruction of the kind a Cabinet Order (政令) sets.

都市再生特別措置法第二十五条に規定する都市再生事業のうち政令で定めるもの

非清算集中等取引情報（ひせいさんしゅうちゅうとうとりひきじょうほう）

In Article 156-64, paragraphs (1) and (2) and Article 198-6, item (xvii)-2-2, the trade data (取引情報) defined in Article 156-63, paragraph (3) other than the data on centrally cleared trades (清算集中等取引情報), which a financial instruments business operator, etc. (金融商品取引業者等) must provide to a trade repository (取引情報蓄積機関) or designated foreign trade repository.

取引情報（前条第三項に規定する取引情報をいう。以下この章において同じ。）のうち、清算集中等取引情報（同項に規定する清算集中等取引情報をいう。第百九十八条の六第十七号の二の二において同じ。）を除いたもの

第一種金融商品取引業（だいいっしゅきんゆうしょうひんとりひきぎょう）

The part of financial instruments business (金融商品取引業) that consists of carrying on, as a business, any of the acts listed in Article 28, paragraph (1), such as dealing in securities (other than most rights treated as securities) and brokerage for them, over-the-counter derivatives transactions, the underwriting of securities, and trading securities through an electronic system as Article 2, paragraph (8), item (x) describes.

第二十八条第一項に規定する第一種金融商品取引業

市場デリバティブ取引等（しじょうでりばてぃぶとりひきとう）

In Article 90-5, paragraph (1), item (ii), a market derivatives transaction or foreign market derivatives transaction as Article 224-5, paragraph (1), item (iv) of the Income Tax Act defines them, or an over-the-counter derivatives transaction (店頭デリバティブ取引) as item (vi) of that paragraph defines it, other than a crypto-asset derivatives transaction (暗号資産デリバティブ取引) as item (iii) of Article 90-5, paragraph (1) defines it.

法第二百二十四条の五第一項第四号に規定する市場デリバティブ取引（次号に規定する暗号資産デリバティブ取引を除く。）若し…

継続雇用者給与等支給額（けいぞくこようしゃ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) for the year of the credit (for a corporation, the business year), less amounts received from others to fund that salary other than certain employment subsidies from the national or a local government and payments for services, as Article 10-5-4, paragraph (4), item (iv) (for individuals) and Article 42-12-5, paragraph (4), item (v) (for corporations) define it.

…年度の給与等の支給額（その給与等に充てるため他の者（その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。）から支払を受ける金額（国又は地方公共団体から受ける雇用保険法第…