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育児時短就業開始時賃金日額（いくじじたんしゅうぎょうかいしじちんぎんにちがく）

In Article 61-12, paragraphs (6) and (7), the daily amount of wages (賃金日額) that Article 17 would give an insured person if they were a qualified recipient who had separated from service on the day before starting childcare short-time work (育児時短就業) — or, where they went straight into it from childcare leave or parental leave for which they received benefits, the daily amount of wages at the commencement of absence (休業開始時賃金日額) used for those benefits.

…場合であつて当該育児休業給付金に係る育児休業終了後引き続き育児時短就業をしたときは第六十一条の七第六項に規定する休業開始時賃金日額とし、出生時育児休業給付金の支給を受けていた場合であつて当該出生時育児休…

在外選挙人名簿への登録の移転（ざいがいせんきょにんめいぼへのとうろくのいてん）

Removing a person from the electoral register (選挙人名簿) and at the same time registering them on the overseas electoral register (在外選挙人名簿), as provided for in Article 30-2, paragraph (3) of the Public Offices Election Act.

同法第三十条の二第三項に規定する在外選挙人名簿への登録の移転

特定非常災害発生年純損失金額（とくていひじょうさいがいはっせいねんじゅんそんしつきんがく）

The net loss a blue-return filer incurred in the year a specified extraordinary disaster (特定非常災害) occurred, where their business assets lost at least a tenth of their value in it; it can be carried forward for five years.

次条第一項に規定する特定非常災害発生年純損失金額

上場廃止特定受益証券発行信託（じょうじょうはいし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 (特定受益証券発行信託) whose beneficial interests were listed on a financial instruments exchange, or that meets other requirements a Cabinet Order (政令) sets; under Article 37-10, paragraph 4, money and other assets received on its termination or partial cancellation count as proceeds of capital gains, etc. on general shares, etc.

その受益権が金融商品取引法第二条第十六項に規定する金融商品取引所に上場されていたことその他の政令で定める要件に該当する特定受益証券発行信託

金融子会社等部分適用対象金額（きんゆうこがいしゃとうぶぶんてきようたいしょうきんがく）

For a partially covered foreign affiliated company (部分対象外国関係会社) and a business year, the larger of the amount in item (i) of paragraph (10) of the same Article (profit on capital held beyond what is needed) and the total of the amounts in items (ii), (iii) and (v) of that paragraph (rents, royalties and abnormal income) plus the amount in item (iv) (gains on intangible assets), taken as zero if negative and adjusted, as a Cabinet Order (政令) sets, for negative amounts in business years that began within seven years before, as paragraph (11) of the same Article defines it.

前項に規定する金融子会社等部分適用対象金額

金融関係法人部分適用対象金額（きんゆうかんけいほうじんぶぶんてきようたいしょうきんがく）

For a partially covered foreign affiliated corporation (部分対象外国関係法人) and a business year, the larger of the amount in item (i) of paragraph (10) of the same Article (profit on capital held beyond what is needed) and the total of the amounts in items (ii), (iii) and (v) of that paragraph (rents, royalties and abnormal income) plus the amount in item (iv) (gains on intangible assets), taken as zero if negative and adjusted, as a Cabinet Order (政令) sets, for negative amounts in business years that began within seven years before, as paragraph (11) of the same Article defines it.

前項に規定する金融関係法人部分適用対象金額

給与所得者の扶養控除等申告書（きゅうよしょとくしゃのふようこうじょとうしんこくしょ）

In Article 41-3-7, paragraphs (1) and (3), items (i) and (ii), and Article 41-3-8, paragraph (2), item (ii), the salary income earner's return for deduction for Dependents, etc. as Article 194, paragraph (8) of the Income Tax Act names it: the return a resident receiving salary in Japan files with the district tax office director (税務署長) through the payer of the salary (or of the main salary), stating such matters as the spouse and relatives claimed for withholding deductions and any disability — each year before the first payday under paragraph (1) of that Article, when those matters change under paragraph (3), and for relatives living abroad under paragraph (6).

同法第百九十四条第八項に規定する給与所得者の扶養控除等申告書

直接及び間接保有の株式等の数（ちょくせつおよびかんせつほゆうのかぶしきとうのかず）

The total number or amount of a foreign corporation's shares, etc. that a resident or domestic corporation holds directly, plus those a Cabinet Order (政令) sets as held indirectly through other foreign corporations.

第二条第一項第一号の二に規定する居住者又は内国法人が直接に有する外国法人の株式等の数又は金額及び他の外国法人を通じて間接に有するものとして政令で定める当該外国法人の株式等の数又は金額の合計数又は合計額

贈与等時みなし信用取引等利益額（ぞうよとうじみなししんようとりひきとうりえきがく）

The gain deemed under Article 60-3, paragraph (2) to arise on an unsettled margin transaction or similar transaction (未決済信用取引等) at the moment it passed to a nonresident (非居住者) by gift, inheritance or bequest (贈与等), with which later gains on the same transaction are compared in Article 60-3, paragraphs (8) and (11).

当該贈与等の時における第二項に規定する利益の額に相当する金額

国内グループ国際最低課税残余額（こくないぐるーぷこくさいさいていかぜいざんよがく）

For each covered fiscal year (対象会計年度), the part of a specified multinational enterprise group's (特定多国籍企業グループ等) residual international minimum tax that falls to Japan: the group international minimum tax amount of Article 82-3, paragraph (1), less the amounts listed in Article 82-11, paragraph (2), items (i) and (ii), multiplied by half of Japan's share of the employees of the group's constituent entities (構成会社等) plus half of Japan's share of their tangible assets, each share calculated as a Cabinet Order (政令) sets.

各対象会計年度に係る特定多国籍企業グループ等のグループ国際最低課税残余額（第八十二条の三第一項（国際最低課税額）に規定するグループ国際最低課税額から次の各号に掲げる場合の区分に応じ当該各号に定め…

同時文書化免除特許権譲受等取引（どうじぶんしょかめんじょとっきょけんゆずりうけとうとりひき）

A transaction for acquiring patent rights and the like from an affiliate (特許権譲受等取引) to which Article 59-3, paragraph (8) applies, so that the documents needed to work out its arm's length price (独立企業間価格) need not be prepared at the time.

第八項の規定の適用がある特許権譲受等取引

指定投資助言・代理紛争解決機関（していとうしじょげん・だいりふんそうかいけつきかん）

In Article 37-7, paragraph (1), item (iii) and paragraph (3), item (ii), a designated dispute resolution organization (指定紛争解決機関) whose category of dispute resolution services is specified investment advisory and agency business (特定投資助言・代理業務) as defined in Article 156-38, paragraph (4).

指定紛争解決機関であつてその紛争解決等業務の種別が特定投資助言・代理業務（第百五十六条の三十八第四項に規定する特定投資助言・代理業務をいう。以下この号において同じ。）であるもの

国外転出時みなし信用取引等利益額（こくがいてんしゅつじみなししんようとりひきとうりえきがく）

The gain deemed to arise on an unsettled margin transaction or similar transaction (未決済信用取引等) at the moment its holder left Japan (国外転出), in the amount Article 60-2, paragraph (2) sets for the case at hand, with which later gains on the same transaction are compared in Article 60-2, paragraphs (8) and (10).

当該国外転出の時における第二項各号に掲げる場合の区分に応じ当該各号に定める利益の額に相当する金額

特定非常災害発生年特定純損失金額（とくていひじょうさいがいはっせいねんとくていじゅんそんしつきんがく）

In the rule letting a resident who files a final tax return (確定申告書) and whose business fixed assets lost at least a tenth of their value in a specified extraordinary disaster (特定非常災害), but who is not covered by paragraph (1)'s rule for blue-return (青色申告) filers, carry such losses forward for five years: the part of the net loss of the disaster year that relates to the kinds of loss listed in Article 70, paragraph (2), as a Cabinet Order (政令) specifies.

次条第二項に規定する特定非常災害発生年特定純損失金額

有価証券関連店頭デリバティブ取引（ゆうかしょうけんかんれんてんとうでりばてぃぶとりひき）

In Article 10, paragraph (2), items (xvi) and (xvii), the acts set forth in Article 28, paragraph (8), item (iv) of the Financial Instruments and Exchange Act.

それぞれ金融商品取引法第二条第二十項に規定するデリバティブ取引又は同法第二十八条第八項第四号に掲げる行為

贈与等時みなしデリバティブ取引利益額（ぞうよとうじみなしでりばてぃぶとりひきりえきがく）

The gain deemed under Article 60-3, paragraph (3) to arise on an unsettled derivatives transaction (未決済デリバティブ取引) at the moment it passed to a nonresident (非居住者) by gift, inheritance or bequest (贈与等), with which later gains on the same transaction are compared in Article 60-3, paragraphs (8) and (11).

当該贈与等の時における第三項に規定する利益の額に相当する金額

国外転出時みなしデリバティブ取引利益額（こくがいてんしゅつじみなしでりばてぃぶとりひきりえきがく）

The gain deemed to arise on an unsettled derivatives transaction (未決済デリバティブ取引) at the moment its holder left Japan (国外転出), in the amount Article 60-2, paragraph (3) sets for the case at hand, with which later gains on the same transaction are compared in Article 60-2, paragraphs (8) and (10).

当該国外転出の時における第三項各号に掲げる場合の区分に応じ当該各号に定める利益の額に相当する金額

当該課税期間の直前の課税期間の確定申告書（とうがいかぜいきかんのちょくぜんのかぜいきかんのかくていしんこくしょ）

In Article 42, the return under Article 45, paragraph (1) for the taxable period (課税期間) just before the one for which interim returns (中間申告書) are being filed; the consumption tax to be stated in it sets the amounts of those interim returns.

第四十五条第一項の規定による申告書

定年後等（ていねんごとう）

In Article 10-2, the time after a worker reaches the mandatory retirement age (定年) or the upper age limit of the employer's continuous employment system (継続雇用制度).

定年後又は継続雇用制度の対象となる年齢の上限に達した後

合同運用信託（ごうどううんようしんたく）

A money trust accepted by a trust company (or a financial institution authorised to do trust business) that manages together the trust property of many unrelated settlors, excluding certain investment trusts and trusts whose settlors are not in substance many.

信託会社（金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。）が引き受けた金銭信託で、共同しない多数の委託者の信託財産を合同して運用す…