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特定内国法人（とくていないこくほうじん）

A domestic corporation in which, just before the specified relationship (特定関係) arises, five or fewer shareholders, etc. (株主等) together with the individuals and corporations specially related to them that a Cabinet Order (政令) describes hold 80% or more of the issued shares, etc., by number or amount.

当該直前に株主等（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。）の五人以下並びにこれらと政令で定める特殊の関係のある個人及び法人によつ…

管理支配法人（かんりしはいほうじん）

In Articles 40-7 and 66-9-2, another affiliated foreign corporation (外国関係法人) of the same resident or domestic corporation that is an affiliated foreign corporation subject to partial taxation (部分対象外国関係法人) and whose officers or employees carry out, in the country or territory of its head office, all the work normally needed to carry out its main business properly; it is used to describe holding companies whose business it manages, controls and runs.

…うち、部分対象外国関係法人に該当するもので、その本店所在地国において、その役員（法人税法第二条第十五号に規定する役員をいう。第八号及び第八項において同じ。）又は使用人がその主たる事業を的確に遂行するために通常必要と認められる業務の…

対象事業年度（たいしょうじぎょうねんど）

In the definition of comparative experimental research expenses (比較試験研究費の額) in Article 42-4(19)(v), the business year referred to in Article 42-4(1), (4) or (7) — for a group tax sharing corporation (通算法人) under Article 42-4(8)(iii), its group tax sharing parent corporation's business year.

第一項、第四項又は第七項に規定する事業年度（第八項第三号の通算法人の適用対象事業年度にあつては、当該通算法人に係る通算親法人の第一項、第四項又は第七項に規定する事業年度）

施業整備期間（せぎょうせいびきかん）

Where the decedent dies within ten years from the initial certification starting date (当初認定起算日) of a specified forest management plan (特定森林経営計画), the period from the day after the succession begins until the end of those ten years or the death of the forestry management heir (林業経営相続人), whichever comes first.

…林所有者等が市町村長等の認定を受けたものに限る。）の期間の起算日として政令で定める日をいう。以下この号及び次号において同じ。）から当該当初認定起算日以後十年を経過する日までの間に前項の規定の適用に係る被相続人に…

円滑化法認定（えんかつかほうにんてい）

In Articles 70-7 and 70-7-2, the certification by the Minister of Economy, Trade and Industry — or by the prefectural governor where a Cabinet Order (政令) under Article 17 of that Act so provides — under Article 12, paragraph (1) of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises, limited to the kinds a Ministry of Finance Order (財務省令) sets as falling under item (i) of that paragraph.

中小企業における経営の承継の円滑化に関する法律第十二条第一項（同項第一号に係るものとして財務省令で定めるものに限る。）の経済産業大臣（同法第十七条の規定に基づく政令の規定に…

雇用障害者数（こようしょうがいしゃすう）

The number, as a Cabinet Order (政令) sets, made up of the persons with disabilities regularly employed at the taxation date (課税時期) — with persons with a severe disability (重度の障害者) counted twice — plus employees with a severe disability who work shorter hours than ordinary employees.

…時雇用する障害者の数（当該障害者のうちに障害者の雇用の促進等に関する法律（昭和三十五年法律第百二十三号）第二条第三号に規定する重度身体障害者又は同条第五号に規定する重度知的障害者（以下この号において「重度の障害者」という。）がある場合には、当該重度の障害者の数を加算した数）と通常の従業員よ…

紛争解決措置（ふんそうかいけつそち）

As used in paragraph (1), item (ii) of Article 51-4, Article 62-16 or Article 63-12, resolving disputes with users through authorized dispute resolution procedures (認証紛争解決手続), or another measure a Cabinet Office Order (内閣府令) sets as equivalent.

…の紛争の解決を認証紛争解決手続（裁判外紛争解決手続の利用の促進に関する法律（平成十六年法律第百五十一号）第二条第三号に規定する認証紛争解決手続をいう。第六十二条の十六第五項及び第六十三条の十二第五項において同じ。）に…

指名委員会等（しめいいいんかいとう）

The three committees of a company with nominating committee, etc.: its nominating committee, audit committee and remuneration committee.

会社法第二条第十二号（定義）に規定する指名委員会等

特例対象会社（とくれいたいしょうがいしゃ）

In Article 16-4, paragraph (1), a company a Cabinet Office Order (内閣府令) specifies as carrying on business activities that contribute to regional revitalization (not one listed in Article 16-2, paragraph (1), item (xiv), and only where the bank and its subsidiaries other than specified subsidiary companies (特定子会社) together hold no more than the maximum threshold for voting rights in it), and a company with a special relationship a Cabinet Office Order specifies with a company listed in Article 16-2, paragraph (1), items (xii) to (xiv) that is the bank's subsidiary.

…域の活性化に資すると認められる事業活動を行う会社として内閣府令で定める会社（第十六条の二第一項第十四号に掲げる会社に該当しないものであつて、当該銀行又はその特定子会社以外の子会社が、合算してその基準議決…

個人受給資格者（こじんじゅきゅうしかくしゃ）

In Article 6, a general eligible recipient (一般受給資格者) other than a corporate eligible recipient (法人受給資格者), that is, other than a corporation acting as a child's guardian of a minor (未成年後見人).

次条第一項に規定する一般受給資格者（第六号において「一般受給資格者」という。）のうち、法人受給資格者以外のもの

法人受給資格者（ほうじんじゅきゅうしかくしゃ）

In Article 6, a general eligible recipient (一般受給資格者) under Article 4(1)(i) that is a corporation acting as a child's guardian of a minor (未成年後見人).

一般受給資格者（第四条第一項第一号に該当する者に限る。）のうち、未成年後見人であり、かつ、法人であるもの

正規の勤務時間（せいきのきんむじかん）

In Article 55-17, a staff physician's or dentist's regular working hours as defined in Article 13, paragraph (1) of the Act on Working Hours, Leaves, etc. for National Public Officers Engaged in Regular Services (Act No. 33 of 1994): the working hours set under Articles 5 to 8, 11 and 12 of that Act, as a rule 38 hours 45 minutes a week, not counting breaks.

一般職の職員の勤務時間、休暇等に関する法律（平成六年法律第三十三号）第十三条第一項に規定する正規の勤務時間

退職年金等信託（たいしょくねんきんとうしんたく）

In Article 12, a trust under a contract Article 84(1) names — for the management of assets in a defined benefit pension plan or fund, defined contribution pension assets, or employees' asset-formation benefits — under a contract a National Pension Fund (国民年金基金) or the National Pension Fund Association concludes under Article 128(3) or Article 137-15(4) of the National Pension Act, or under a similar retirement pension contract a Cabinet Order (政令) sets.

…基金給付契約、国民年金基金若しくは国民年金基金連合会の締結した国民年金法（昭和三十四年法律第百四十一号）第百二十八条第三項（基金の業務）若しくは第百三十七条の十五第四項（連合会の業務）に規定する契約又は…

金融商品取引所（きんゆうしょうひんとりひきじょ）

In Article 41, paragraph (2), item (ii), (f) and paragraph (5), a financial instruments exchange as defined in Article 2, paragraph (16) of the Financial Instruments and Exchange Act.

金融商品取引法（昭和二十三年法律第二十五号）第二条第十六項（定義）に規定する金融商品取引所

各種所得の金額（かくしゅしょとくのきんがく）

The amount of income in each class as defined in Article 2, paragraph (1), item (xxii) of the Income Tax Act: the amounts of interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous income.

所得税法第二条第一項第二十二号に規定する各種所得の金額

商品先物取引等（しょうひんさきものとりひきとう）

Transactions listed in Article 2, paragraph (3), items (i) to (iv) of the Commodity Derivatives Transaction Act that are futures transactions as that paragraph defines them (including certain transactions on a commodity market), and the transactions listed in paragraph (14), items (i) to (v) of that Article that are over-the-counter commodity derivatives transactions (店頭商品デリバティブ取引) made with a commodity derivatives business operator (商品先物取引業者).

商品先物取引法第二条第三項第一号から第四号までに掲げる取引（同号に掲げる取引にあつては、同号イからハまでに掲げる取引を成立させることができる権利に係るものに限る。）で同項に規定する先物取引に該…

債券現先取引等（さいけんげんさきとりひきとう）

In Article 42-2, paragraph (1), a bond transaction with a repurchase/resale agreement (債券現先取引) in the bonds listed in items (i) to (iii), or a securities lending transaction (証券貸借取引) — lending or borrowing securities against cash or securities as collateral — in the securities listed there, each meeting the requirements a Cabinet Order (政令) sets.

第一号から第三号までに掲げる債券に係る債券現先取引（所得税法第百六十一条第一項第十号に規定する政令で定める債券の買戻又は売戻条件付売買取引をいう。第三項及び第七項において同じ。）で政令…

資産保有型事業（しさんほゆうがたじぎょう）

An individual's business in which, on any day within the period a Cabinet Order (政令) sets for checking the business's assets, the book value of specified assets such as cash and deposits (特定資産), plus certain payments to persons specially related to the individual in the previous five years, is 70% or more of the total book value of the business's assets plus those payments, as Article 70-6-8(2)(iv) defines it.

第七十条の六の八第二項第四号に定める事業

資産運用型事業（しさんうんようがたじぎょう）

An individual's business in which, in any year within the period a Cabinet Order (政令) sets for checking how the business's assets are used, income from managing specified assets (特定資産) is 75% or more of the total revenue of the business income, as Article 70-6-8(2)(v) defines it.

第七十条の六の八第二項第五号に定める事業

資産保有型会社（しさんほゆうがたがいしゃ）

A company in which, on any day within the period a Cabinet Order (政令) sets for checking its assets, the book value of specified assets such as cash and deposits (特定資産), plus dividends and other amounts paid in the previous five years to the successor and persons specially related to the successor, is 70% or more of the total book value of its assets plus those amounts, as Article 70-7(2)(viii) defines it.

前条第二項第八号に定める会社