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株式分配（かぶしきぶんぱい）

A distribution in kind, by way of a dividend, of all the shares of a wholly owned subsidiary to the distributing company's shareholders, as defined in Article 2, item (xii)-15-2 of the Corporation Tax Act.

同法第二条第十二号の十五の二に規定する株式分配

暗号資産（あんごうしさん）

A cryptoasset as defined in Article 2, paragraph (14) of the Payment Services Act (Act No. 59 of 2009).

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（定義）に規定する暗号資産

所得税額（しょとくぜいがく）

The income tax worked out under the section on tax rates, from which the dividend credit is deducted under Article 92.

前節（税率）の規定による所得税の額

基金利息（ききんりそく）

In Article 83, interest on funds (基金) as Article 24, paragraph (1) of the Income Tax Act defines it, which that paragraph counts as dividend income (配当所得).

同項に規定する基金利息

信託会社（しんたくがいしゃ）

In Article 96, paragraph (1), a trust company as Article 227 of the Income Tax Act refers to it, including a financial institution (金融機関) authorised to carry on trust business alongside its own business.

法第二百二十七条に規定する信託会社

特定資産（とくていしさん）

In Article 60-3, assets of kinds a Cabinet Order (政令) specifies that a corporation showing a loss, etc. (欠損等法人) held at the start of the business year including the day it came under control (支配日), or received on or after the start of the applicable business year (適用事業年度) in a qualified company split or contribution in kind from the controlling person, or in a qualified organizational restructuring, etc. (適格組織再編成等) from a related person (関連者).

…事業年度開始の日において有する資産及び当該欠損等法人が当該適用事業年度開始の日以後に行われる第五十七条の二第一項に規定する他の者を分割法人若しくは現物出資法人とする適格分割若しくは適格現物出資又は同項第…

割賦販売（かっぷはんばい）

An installment sale as defined in Article 2, paragraph (1) of the Installment Sales Act (Act No. 159 of 1961) — among other things, selling designated goods or rights (指定商品, 指定権利), or providing designated services (指定役務), on terms that the price is received over two months or more in three or more payments.

割賦販売法（昭和三十六年法律第百五十九号）第二条第一項に規定する割賦販売

施設介護（しせつかいご）

Facility care services as Article 15-2, paragraph (4) defines them: daily-life care for residents of a community-based facility covered by public aid providing long-term care to the elderly (地域密着型介護老人福祉施設入所者生活介護), long-term care welfare facility services (介護福祉施設サービス), long-term care health facility services (介護保健施設サービス) and integrated medical and long-term care facility services (介護医療院サービス), as defined in Article 8 of the Long-Term Care Insurance Act.

第十五条の二第四項に規定する施設介護

信託債権（しんたくさいけん）

In Article 244-4 and Article 244-7, a trust claim as defined in Article 21, paragraph (2), item (ii) of the Trust Act: a claim relating to an obligation covered by the trust property (信託財産責任負担債務) that is not a beneficiary claim (受益債権).

信託法第二十一条第二項第二号に規定する信託債権

残余財産（ざんよざいさん）

The residual assets of a terminated defined benefit corporate pension plan (確定給付企業年金) that Article 89, paragraph (6) of the Defined-Benefit Corporate Pension Act requires to be distributed to the persons the plan owed benefits to on the day it ended, other than assets a Cabinet Order (政令) excludes; the Association (連合会) may take them in by transfer.

確定給付企業年金法第八十九条第六項に規定する残余財産

繰延資産（くりのべしさん）

In Chapter II (special provisions on the Income Tax Act), deferred assets as defined in Article 2, paragraph (1), item (xx) of the Income Tax Act: expenses an individual pays in connection with an activity producing real estate income (不動産所得), business income (事業所得), timber income (山林所得) or miscellaneous income (雑所得) whose effect lasts a year or more after the day of payment, of kinds a Cabinet Order (政令) specifies.

所得税法第二条第一項第二十号に規定する繰延資産

輸出事業（ゆしゅつじぎょう）

An export business as defined in Article 37(1) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food, carried on by a certified exporter (認定輸出事業者) under that Act.

同法第三十七条第一項に規定する輸出事業

特定合併（とくていがっぺい）

In Article 37-14-3(6), a merger in which the shareholders, etc. (株主等) of the merged corporation receive nothing but shares of one foreign corporation among the foreign merging parent corporations (外国合併親法人), leaving aside dividends and payments to shareholders who opposed the merger and asked to be bought out.

合併で、法人税法第二条第十一号に規定する被合併法人の株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。以下この項において同じ。）に外国合併親法人のうちいずれか一の…

外国信託（がいこくしんたく）

A foreign investment trust (外国投資信託) — a trust set up in a foreign country under its laws that is similar to an investment trust, as defined in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations — that is similar to a specified investment trust (特定投資信託) under Article 68-3-3, paragraph (1).

投資信託及び投資法人に関する法律第二条第二十四項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するもの

組合契約（くみあいけいやく）

In Article 67-12, a partnership contract under Article 667, paragraph (1) of the Civil Code, an investment limited partnership agreement under Article 3, paragraph (1) of the Limited Partnership Act for Investment, similar contracts abroad (including those a Cabinet Order (政令) names), and silent partnership contracts, etc. (匿名組合契約等).

民法第六百六十七条第一項に規定する組合契約及び投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約並びに外国におけるこれらに類する契約（政令で定めるものを含む…

貸借料等（たいしゃくりょうとう）

In Article 67-17(7) and (8), the gains from bond transactions with a repurchase/resale agreement (債券現先取引) of kinds a Cabinet Order (政令) specifies, and the money paid as the fee for lending securities to a specified financial institution, etc. (特定金融機関等) under a securities lending transaction, that a foreign financial institution, etc. (外国金融機関等) receives.

同条第一項に規定する債券現先取引（第九項において「債券現先取引」という。）から生ずる差益として政令で定め…

親会社等（おやがいしゃとう）

In Article 24, paragraphs (8), (9) and (11) to (13) as Article 24-7, paragraph (5) applies them to a parent company, etc. that is a foreign company, a parent company, etc. as defined in Article 24-7, paragraph (1): a company that owns a majority of the voting rights of a company that must file annual securities reports, or another person a Cabinet Order (政令) specifies as closely related to such a company.

第二十四条の七第一項に規定する親会社等

子会社等（こがいしゃとう）

Another company, partnership or similar business entity, including a foreign one, whose decision-making body — its shareholders' meeting or equivalent — is controlled by a parent company, etc. (親会社等), that is, a company or other entity a Cabinet Office Order (内閣府令) specifies as controlling it; an entity controlled by the parent together with its subsidiary companies, etc., or by those alone, is treated as the parent's subsidiary company, etc. too.

第五十七条の十第二項に規定する子会社等

違反行為（いはんこうい）

In Article 185-7, paragraphs (12) and (13), a violation as defined in Article 175-2, paragraph (1) or (2), including the specified communication acts, etc. (特定伝達等行為) of paragraphs (13) and (14) of that Article.

第百七十五条の二第一項又は第二項に規定する違反行為をいい、同条第十三項及び第十四項に規定する特定伝達等行為を含む

受給資格（じゅきゅうしかく）

The qualification to receive the basic allowance (基本手当) under Article 13, paragraph (1) (including as read under its paragraph (2)), which turns on how long a person who has become unemployed was insured before separating from service.

前条第一項（同条第二項において読み替えて適用する場合を含む。）の規定により基本手当の支給を受けることができる資格