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売付け等（うりつけとう）

In Articles 163 to 165-2, a sale or other transaction a Cabinet Order (政令) specifies in the specified securities, etc. (特定有価証券等) of a listed company, etc. (上場会社等) — its securities that a Cabinet Order specifies, and securities representing options on them.

特定有価証券等の売付けその他の取引で政令で定めるもの

居住用家屋（きょじゅうようかおく）

A house used as a home, of a kind a Cabinet Order (政令) sets — in Article 35(2), the house the individual lives in; in Article 41 and Article 41-19-3, as Article 41(1) defines it.

住宅の用に供する家屋で政令で定めるもの

海外投資家等（かいがいとうしかとう）

In Article 63-8, paragraph (1), any of these: a foreign corporation, or an individual domiciled abroad, that meets requirements a Cabinet Office Order (内閣府令) sets in view of its knowledge, experience and assets; a qualified institutional investor (or a person that Order treats as equivalent); or another person a Cabinet Order (政令) specifies as closely related to the person carrying on the acts in that paragraph.

次に掲げる者

投資信託（とうししんたく）

An investment trust or a foreign investment trust as defined in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations.

投資信託及び投資法人に関する法律第二条第三項に規定する投資信託及び外国投資信託

地震保険（じしんほけん）

Insurance, or mutual aid (共済) a Cabinet Order (政令) specifies, on homes or household movables against earthquakes, volcanic eruptions or tsunamis caused by them.

住宅又は生活用動産を目的とし、地震若しくは噴火又はこれらによる津波を保険事故又は共済事故とする保険又は政令で定める共済

外国関係法人（がいこくかんけいほうじん）

A foreign corporation, of a kind a Cabinet Order (政令) specifies, that stands in the chain of shareholdings between specially related shareholders, etc. (特殊関係株主等) and a specially related domestic corporation (特殊関係内国法人) in which they indirectly hold 80% or more of the issued shares, etc.

同条第一項に規定する外国関係法人

特定有価証券（とくていゆうかしょうけん）

Securities that a Cabinet Order (政令) specifies as ones for which the information that materially affects investors' decisions is information on the asset management or similar business their issuer carries on.

その投資者の投資判断に重要な影響を及ぼす情報がその発行者が行う資産の運用その他これに類似する事業に関する情報である有価証券として政令で定めるもの

有価証券等仲介業務（ゆうかしょうけんとうちゅうかいぎょうむ）

Securities, etc. intermediary business as defined in Article 11, paragraph (4) of the Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto (Act No. 101 of 2000); in this Act a financial service intermediary (金融サービス仲介業者) is counted only where it carries on this business.

同条第四項に規定する有価証券等仲介業務

特定適格組織再編成等（とくていてきかくそしきさいへんせいとう）

In Article 62-7, a qualified merger, a merger that is not qualified but to which Article 61-11, paragraph (1) applies, a qualified company split, a qualified contribution in kind or a qualified distribution in kind, other than one a Cabinet Order (政令) specifies as a qualified organizational restructuring, etc. for carrying on a business jointly under Article 57, paragraph (4).

…分配のうち、第五十七条第四項（欠損金の繰越し）に規定する共同で事業を行うための適格組織再編成等として政令で定めるものに該当しないもの

商標（しょうひょう）

A trademark as defined in Article 2, paragraph (1) of the Trademark Act: a mark people can perceive, made of characters, figures, signs, three-dimensional shapes or colours or a combination of them, sounds, or anything else a Cabinet Order (政令) sets, that a person who produces, certifies or transfers goods in business uses on those goods, or that a person who provides or certifies services in business uses for those services.

商標法第二条第一項に規定する商標

認知症（にんちしょう）

A condition, set by Cabinet Order (政令), in which cognitive function has declined, through Alzheimer's disease or another neurodegenerative disease, a cerebrovascular disease or another disease, to a degree that hinders daily life.

アルツハイマー病その他の神経変性疾患、脳血管疾患その他の疾患により日常生活に支障が生じる程度にまで認知機能が低下した状態として政令で定める状態

積立金（つみたてきん）

In Chapter IV-2, the reserves whose investment it governs: the reserves of the employees' pension account (厚生年金勘定) of the Pension Special Account (年金特別会計), called special account reserves (特別会計積立金), and the part of each implementing organization's (実施機関) reserves, other than the Minister of Health, Labour and Welfare's, that a Cabinet Order (政令) sets as corresponding to the employees' pension insurance business, called implementing organization reserves (実施機関積立金).

…同じ。）の積立金のうち厚生年金保険事業（基礎年金拠出金の納付を含む。）に係る部分に相当する部分として政令で定める部分（以下「実施機関積立金」という。）

減価償却資産（げんかしょうきゃくしさん）

Buildings, structures, machinery and equipment, ships, vehicles and other means of transport, tools, furniture and fixtures, mining rights and other assets that are to be depreciated, as a Cabinet Order (政令) specifies.

建物、構築物、機械及び装置、船舶、車両及び運搬具、工具、器具及び備品、鉱業権その他の資産で償却をすべきものとして政令で定めるもの

特別農業所得者（とくべつのうぎょうしょとくしゃ）

A person whose farming income (from rice, wheat, tobacco, fruit, vegetables, flowers, silkworms and similar) is more than seven tenths of their aggregate income for the year, with more than seven tenths of that farming income arising on or after 1 September.

…米、麦、たばこ、果実、野菜若しくは花の生産若しくは栽培又は養蚕に係る事業その他これに類するものとして政令で定める事業から生ずる所得をいう。以下この号において同じ。）の金額が総所得金額の十分の七に相当する金…

古物営業（こぶつえいぎょう）

Any of three businesses: buying, selling or exchanging secondhand goods (古物), for oneself or on commission (other than a business that does nothing but sell secondhand goods or buy back what it sold from the person it sold them to, or both); running a secondhand goods market (古物市場); and brokering sales of secondhand goods by an auction method a Cabinet Order (政令) sets, such as one run through a computer system.

次に掲げる営業

寡婦（かふ）

A person who is not a single parent (ひとり親) and who either has not remarried after divorcing her husband, supports a dependant, has total income of 5 million yen or less and has no partner in a relationship equivalent to marriage, or has not remarried after her husband's death (or whose husband is missing, as a Cabinet Order (政令) specifies) and meets the same income and partner conditions.

次に掲げる者でひとり親に該当しないもの

役員（やくいん）

The directors, executive officers, accounting advisors, company auditors, directors and auditors of other corporations (理事, 監事) and liquidators of a corporation, and other persons engaged in its management that a Cabinet Order (政令) specifies.

法人の取締役、執行役、会計参与、監査役、理事、監事及び清算人並びにこれら以外の者で法人の経営に従事している者のうち政令で定めるもの

商品取引所（しょうひんとりひきじょ）

A member commodity exchange (会員商品取引所) or an incorporated commodity exchange (株式会社商品取引所) under the Commodity Derivatives Transaction Act — a membership association, or a stock company holding a permit, that opens a market for futures transactions in commodities or commodity indices — the incorporated ones limited to those a Cabinet Order (政令) specifies as regulated to a level equal to incorporated financial instruments exchanges.

…品取引所をいい、株式会社金融商品取引所に関する規制と同等の水準にあると認められる規制を受ける者として政令で定める者に限る。）

雑損失の金額（ざつそんしつのきんがく）

The part of a year's losses from disaster, theft or embezzlement under Article 72, paragraph (1) that exceeds the threshold set there, which is deducted from income as the casualty loss deduction.

第七十二条第一項（雑損控除）に規定する損失の金額の合計額が同項各号に掲げる場合の区分に応じ当該各号に掲げる金額を超える場合におけるその超える部分の金額

国際最低課税額（こくさいさいていかぜいがく）

In Part II, Chapter II, Section 2, the amount on which corporation tax is charged to a domestic corporation that is a constituent entity (構成会社等) of a specified multinational enterprise group (特定多国籍企業グループ等): the group's top-up amount for the covered fiscal year (グループ国際最低課税額) is first allocated, as a Cabinet Order (政令) sets, to its constituent entities and joint ventures (共同支配会社等) located outside Japan according to their income, and the domestic corporation's international minimum tax amount is the total of those allocated amounts multiplied by the share attributed to it through its ownership interests (帰属割合), less parts borne by intermediate parents, as the items of Article 82-3, paragraph (1) set out.

…あるものを除く。）の個別計算所得金額に応じて当該構成会社等又は当該共同支配会社等に帰属する金額として政令で定めるところにより計算した金額（以下この項において「会社等別国際最低課税額」という。）について、次…