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算出基礎情報（さんしゅつきそじょうほう）

The prices, indices, figures and other information provided to a specified financial index administrator (特定金融指標算出者) as the basis for calculating a specified financial index (特定金融指標).

第三十八条第七号に規定する算出基礎情報

特定短期社債（とくていたんきしゃさい）

In Article 10, paragraph (2), item (v)-2, specified short-term bonds as defined in Article 2, paragraph (8) of the Act on the Securitization of Assets.

それぞれ資産の流動化に関する法律第二条第三項、第四項、第七項又は第八項に規定する特定目的会社、資産流動化計画、特定社債又は特定短期社債

育児時短就業（いくじじたんしゅうぎょう）

Work with shortened prescribed working hours (所定労働時間) that an insured person does, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, to raise a child under two; the childcare short-time work benefits (育児時短就業給付金) are paid for it.

第六十一条の十二第一項に規定する育児時短就業

個人番号カード（こじんばんごうかーど）

An Individual Number Card as defined in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: a card showing, among other things, the holder's name, address, date of birth, sex and Individual Number (個人番号), with a photograph unless the holder is below an age set by Ministerial Order, and with that information also recorded electronically.

番号利用法第二条第七項に規定する個人番号カード

特定雑損失金額（とくていざつそんしつきんがく）

For the prefectural inhabitant tax (道府県民税), the part of a casualty loss (雑損失の金額) arising from losses that a specified extraordinary disaster (特定非常災害) caused to assets of the kind Article 34, paragraph 1, item 1 covers, owned by the taxpayer or by a spouse or other relative sharing the taxpayer's livelihood of a kind a Cabinet Order (政令) sets — including unavoidable related spending a Cabinet Order sets, less what insurance, damages or the like made good — which can be deducted in each of the five fiscal years from the fiscal year after next.

次条第四項に規定する特定雑損失金額

長期大規模工事（ちょうきだいきぼこうじ）

Construction, manufacturing or software development work lasting a year or more from its start to the agreed delivery date, of a large scale and meeting other requirements a Cabinet Order (政令) sets, whose income is recognised year by year as the work progresses.

工事（製造及びソフトウエアの開発を含む。以下この条において同じ。）のうち、その着手の日から当該工事に係る契約において定められている目的物の引渡しの期日…

特定雑損失金額（とくていざつそんしつきんがく）

A casualty loss arising from a specified extraordinary disaster (特定非常災害), of the kind Article 71-2 describes, which can be carried forward and deducted for five years.

次条第一項に規定する特定雑損失金額

贈与満了基準日（ぞうよまんりょうきじゅんび）

The earlier of the day five years after a gift by which assets pass to a nonresident (非居住者) — ten years where an extension is filed under Article 137-3, paragraph (3) — and the day the donee returns to Japan or another case of Article 60-3, paragraph (6), item (i) or (iii), or one a Cabinet Order (政令) specifies, arises; the deferral of the donor's tax under Article 137-3, paragraph (1) lasts until four months after the day after it.

当該贈与の日から五年を経過する日又は受贈者帰国等の場合（第六十条の三第六項第一号又は第三号に掲げる場合その他政令で定める場合をいう。第三項第一号において同じ。）に該当することとなつた日のいずれか早い日

一般退職手当等（いっぱんたいしょくてあてとう）

Severance pay or similar compensation (退職手当等) that is neither short-term severance pay under Article 30, paragraph (4) nor specified officers' severance pay under Article 30, paragraph (5).

第三十条第七項（退職所得）に規定する一般退職手当等

短期退職手当等（たんきたいしょくてあてとう）

Severance pay for five years or less of service other than as a corporate officer, public official or similar, that is not specified officers' severance pay, as defined in Article 30, paragraph (4).

第三十条第四項に規定する短期退職手当等

退職金共済契約（たいしょくきんきょうさいけいやく）

A retirement allowance mutual aid contract as Article 73, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines it: a contract under which an employer pays contributions to an organization running a retirement allowance mutual aid business, and the organization promises to pay retirement benefits when the employer's employees retire.

同項第一号に規定する退職金共済契約

損害保険契約等（そんがいほけんけいやくとう）

In Article 38-3, a casualty insurance policy or similar contract as defined in Article 184, paragraph (1) of the Order for Enforcement of the Income Tax Act: an insurance contract under Article 76, paragraph (6), item (iv) of the Income Tax Act other than a life insurance contract, a contract listed in Article 77, paragraph (2) of that Act, or a contract listed in Article 326, paragraph (2) of that Order other than in its item (ii).

同項に規定する損害保険契約等

個人番号カード（こじんばんごうかーど）

An Individual Number Card as defined in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: a card showing, among other things, the holder's name, address, date of birth, sex and Individual Number (個人番号), with a photograph unless the holder is below an age set by Ministerial Order, and with that information also recorded electronically.

番号利用法第二条第七項に規定する個人番号カード

長期大規模工事（ちょうきだいきぼこうじ）

Construction, manufacturing or software development work lasting a year or more from its start to the agreed delivery date, of a large scale and meeting other requirements a Cabinet Order (政令) sets, whose income is recognised year by year as the work progresses.

工事（製造及びソフトウエアの開発を含む。以下この条において同じ。）のうち、その着手の日から当該工事に係る契約において定められている目的物の引渡しの期日…

当期純損益金額（とうきじゅんそんえききんがく）

The net profit or net loss of a constituent entity (構成会社等) or joint venture (共同支配会社等) for a covered fiscal year (対象会計年度), in the amount a Cabinet Order (政令) sets, on which the consolidated financial statements used for it — its ultimate parent entity's, or for a joint venture those of the joint venture at the head of it — are based, as Article 82, item (xxvi) defines it.

第八十二条第二十六号に規定する当期純損益金額

適格簡易請求書（てきかくかんいせいきゅうしょ）

An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) may give instead of a qualified invoice (適格請求書) for taxable transfers in retail and other businesses a Cabinet Order (政令) sets, stating the issuer's name and registration number, the date, what was supplied (marking items taxed at the reduced rate), the tax-exclusive or tax-inclusive total for each tax rate, and the consumption tax amount or the rate applied.

第五十七条の四第二項に規定する適格簡易請求書

個人番号カード（こじんばんごうかーど）

An Individual Number Card as defined in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: a card showing, among other things, the holder's name, address, date of birth, sex and Individual Number (個人番号), with a photograph unless the holder is below an age set by Ministerial Order, and with that information also recorded electronically.

行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号。以下「番号利用法」という。）第二条第七項に規定する個人番号カード

金融商品取引所（きんゆうしょうひんとりひきじょ）

A financial instruments exchange as defined in Article 2, paragraph (16) of the Financial Instruments and Exchange Act: a membership corporation (金融商品会員制法人) or stock company (株式会社) licensed by the Prime Minister under Article 80, paragraph (1) of that Act to open a financial instruments market (金融商品市場).

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

一般用医薬品等（いっぱんよういやくひんとう）

Pharmaceuticals requiring guidance (要指導医薬品) and over-the-counter drugs (一般用医薬品) as defined in Article 4, paragraph 5, items 3 and 4 of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, as used in Article 41-17 on the deduction for buying them.

医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第四条第五項第三号に規定する要指導医薬品及び同項第四号に規定する一般用医薬品

有限責任組合員（ゆうげんせきにんくみあいいん）

A limited partner of an investment limited partnership (投資事業有限責任組合) under Article 2, paragraph (2) of the Limited Partnership Act for Investment, or a similar person under a foreign partnership contract (外国組合契約).

投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合の有限責任組合員及び外国組合契約におけるこれに類する者