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組合特定被保険者（くみあいとくていひほけんしゃ）

In Article 73, paragraph (1), item (i), a person insured by a National Health Insurance Society (国民健康保険組合) because, having made the request (申出) under Article 3, paragraph (1), item (viii) of the Health Insurance Act or received the approval under the proviso to paragraph (2) of that Article, they are not insured under that Act, together with the Society's insured persons in their household; the State's subsidy to the Society under that item is reckoned without the cost for them.

健康保険法第三条第一項第八号又は同条第二項ただし書の規定による承認を受けて同法の被保険者とならないことにより当該組合の被保険者である者及びその世帯に属する当該組合の被保険者

協同組織金融機関（きょうどうそしききんゆうきかん）

In Article 44, paragraph (1), a credit cooperative (信用協同組合), shinkin bank (信用金庫) or labour bank (労働金庫), as defined in Article 2, paragraph (2) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions.

金融機関等の更生手続の特例等に関する法律（平成八年法律第九十五号）第二条第二項に規定する協同組織金融機関

地方税関係申告等（ちほうぜいかんけいしんこくとう）

A return (申告), application, notification or other communication made to the head of a local government (地方団体の長) or to the Minister for Internal Affairs and Communications under the Local Tax Act or the orders, ordinances (条例) or rules made under it, as Article 762, item 1(a) lists it, other than the notices that heads of administrative bodies give under item 1(b).

第七百六十二条第一号イに掲げる通知

信用取引等損失額（しんようとりひきとうそんしつがく）

The loss that arises when a person whose tax on leaving Japan (国外転出) is deferred settles an unsettled margin transaction or similar transaction (未決済信用取引等) held since departure, or the loss deemed to arise when it passes on by a gift or an inheritance with limited liability (限定相続等) before the deferral's expiry base date (満了基準日), used in Article 60-2, paragraph (8) to decide whether the tax for the year of departure can be recomputed.

…済したものとみなして財務省令で定めるところにより算出した損失の額に相当する金額をいう。次条第八項第三号において同じ。）

特定法人課税信託（とくていほうじんかぜいしんたく）

A trust subject to corporate taxation, set up by the company issuing shares held in it (or by related persons), whose beneficiaries are to be officers or employees of that company chosen by length of service, performance or similar criteria.

…人等が委託者となる第一項に規定する法人課税信託で、当該特定株式の発行法人の役員（法人税法第二条第十五号に規定する役員をいう。以下この項において同じ。）又は従業員の勤続年数、業績その他の基準を勘案して、当…

特定農業協同組合（とくていのうぎょうきょうどうくみあい）

In Article 18-4, paragraph (3), item (v), a specified agricultural cooperative as defined in Article 2, paragraph (1), item (i) of the 1996 Act on restructuring and strengthening credit business through the Norinchukin Bank and specified agricultural and fishery cooperatives (再編強化法, Act No. 118 of 1996): an agricultural cooperative that is a member of the Norinchukin Bank and carries on both of the businesses in Article 10, paragraph (1), items (ii) and (iii) of the Agricultural Co-operatives Act.

再編強化法第二条第一項第一号に規定する特定農業協同組合

農業経営基盤強化（のうぎょうけいえいきばんきょうか）

Expanding the scale of farm management, or rationalizing production methods, as described in Article 12(2)(ii) of the Act on Promotion of Improvement of Agricultural Management Foundation.

同法第十二条第二項第二号の農業経営の規模を拡大すること又は同号の生産方式を合理化すること

対象国内源泉所得（たいしょうこくないげんせんしょとく）

In Article 41-21(2), domestic source income (国内源泉所得) listed in Article 161(1)(i) and (iv) of the Income Tax Act (所得税法), other than income also falling under the other items it names, that is attributable to a nonresident's permanent establishment for the business carried on under an investment partnership contract (投資組合契約) the nonresident has entered into.

所得税法第百六十一条第一項第一号及び第四号に掲げる国内源泉所得（同項第二号、第三号、第五号から第十一号まで及び第十三号から第十七号までに掲げる国内源泉所得に該当するものを除く。）で当該非居住者が締結している投資組合契約に基づいて行…

資源開発事業法人（しげんかいはつじぎょうほうじん）

In Article 55, paragraph (1), a corporation whose current business is limited to exploring for, developing or extracting resources — petroleum (including combustible natural gas) and metallic minerals — outside Japan (including processing of the products that a Cabinet Order (政令) specifies), businesses incidental to those, and such businesses in Japan relating to petroleum (資源開発事業等), state-owned corporations aside, together with a state-owned corporation that carries on such businesses.

…業及びこれらの事業に付随して行われる事業並びに国内におけるこれらの事業で当該石油に係るもの（以下この号及び次号において「資源開発事業等」と総称する。）に限られているもの（国営の法人を除く。）並びに資源開発事業等…

資源探鉱事業法人（しげんたんこうじぎょうほうじん）

In Article 55, paragraph (1), a resource development business corporation (資源開発事業法人) whose current business is limited to the exploration, etc. of resources — exploration and other acts a Cabinet Order (政令) specifies — state-owned corporations aside, together with a state-owned corporation that carries on that business.

第一号の資源開発事業法人のうち、現に行つている事業が資源の探鉱等（資源の探鉱その他の政令で定める行為をいう…

資源探鉱投資法人（しげんたんこうとうしほうじん）

In Article 55, paragraph (1), a resource development investment corporation (資源開発投資法人) that a Cabinet Order (政令) specifies as one whose current business is mainly investing in or making long-term loans to resource exploration business corporations (資源探鉱事業法人) — other such investment corporations and foreign governments engaged in the exploration, etc. of resources included — or that together with the exploration, etc. of resources itself.

第二号の資源開発投資法人のうち、現に行つている事業が主として前号の資源探鉱事業法人（この号に該当する他の法人及び資源の探鉱等の事業を行つている外国政府を含む。）に係る投融資等又は当該投融資等…

特定農林水産物等（とくていのうりんすいさんぶつとう）

In Article 42-2, paragraph (1), item (iii), specific agricultural, forestry and fishery products and foodstuffs as defined in Article 2, paragraph (2) of the Act on Protection of Names of Specific Agricultural, Forestry and Fishery Products and Foodstuffs: those produced in a particular place, region or country whose quality, reputation or other established characteristics are mainly attributable to that place of production.

特定農林水産物等の名称の保護に関する法律（平成二十六年法律第八十四号）第二条第二項に規定する特定農林水産物等

有価証券取引契約（ゆうかしょうけんとりひきけいやく）

In Article 40-5, paragraph (2), a contract for transactions in securities for professional investors (特定投資家向け有価証券取引契約): a contract to carry out, for securities for professional investors (特定投資家向け有価証券), any of the acts in Article 2, paragraph (8), items (i) to (iv) or item (x) — trading them or their derivatives, intermediating, brokering or acting as agent in such trades, or trading or intermediating them through an electronic system with many parties at once — other than a contract to buy them through such a system by way of the operating firm's own intermediation, brokerage or agency, and other contracts a Cabinet Office Order (内閣府令) excludes in view of their content or the counterparty.

特定投資家向け有価証券に係る同条第八項第一号から第四号まで又は第十号に掲げる行為を行うことを内容とする契約（同号に掲げる行為による特定投資家向け有価証券の売買（当該行為を行う金融商品取引業者による媒介、取次ぎ又は…

一般用電気工作物（いっぱんようでんきこうさくぶつ）

Electric facilities for general use as Article 38, paragraph (1) of the Electricity Business Act defines them: electric facilities (電気工作物) installed on one premises — equipment for using electricity, and small low-voltage generating equipment whose output is below a level a Ministry of Economy, Trade and Industry Order (経済産業省令) sets, each connected to equipment off the premises, if at all, only through a low-voltage incoming line, and equipment that Order treats as like them — other than equipment on the same premises as larger generating equipment, or in a place that Order names as at risk of accidents from explosive or flammable substances.

電気事業法（昭和三十九年法律第百七十号）第三十八条第一項に規定する一般用電気工作物

基金事業対象収入額（ききんじぎょうたいしょうしゅうにゅうがく）

In Article 81-2, the part of what a prefecture's special account (特別会計) for national health insurance took in during the fiscal year, leaving out money drawn from the financial stabilization fund (財政安定化基金) under Article 81-2, paragraph (2), that goes, as calculated in the way a Cabinet Order (政令) sets, to the cost of the benefits its municipalities (市町村) provided (療養の給付等に要した費用の額), to paying the contribution to the joint project for especially high-cost medical expenses (特別高額医療費共同事業拠出金), the young-old payments, etc. (前期高齢者納付金等), the old-old aid, etc. (後期高齢者支援金等), the long-term care payment (介護納付金), the contributions for securing medical care in the early phase of an epidemic, etc. (流行初期医療確保拠出金等) and the children and child-rearing support levy (子ども・子育て支援納付金), to the money it must put into the fund under Article 81-2, paragraphs (3) and (7), and to other costs a Cabinet Order names.

…問看護療養費、特別療養費、移送費、高額療養費及び高額介護合算療養費の支給に要した費用の額の合計額（次号において「療養の給付等に要した費用の額」という。）、特別高額医療費共同事業拠出金、前期高齢者納付金等…

被配賦欠損金控除額（ひはいふけっそんきんこうじょがく）

For a corporation filing corporation tax returns as a member of a tax sharing group, the amount — the amount in Article 64-7, paragraph 1, item 2(c) of the Corporation Tax Act (the part of its allocated share of the group's non-specified losses (非特定欠損金配賦額) that exceeds its own non-specified losses), multiplied by the non-specified deductible ratio (非特定損金算入割合) in item 3(b) of that paragraph, adjusted where paragraph 5 of that Article applies — that was deducted as a loss under Article 57, paragraph 1 of that Act in the business year.

同法第六十四条の七第一項第二号ハに掲げる金額に同項第三号ロに規定する非特定損金算入割合（第十九項において「非特定損金算入割合」という。）を乗じて計算した金額…

信用協同組合連合会（しんようきょうどうくみあいれんごうかい）

A cooperative federation (協同組合連合会) carrying on the business in Article 9-9, paragraph 1, item 1 of the Small and Medium-Sized Enterprise Cooperatives Act, as Article 348, paragraph 4 and Article 349-3, paragraph 23 use the term.

中小企業等協同組合法第九条の九第一項第一号に規定する事業を行う協同組合連合会

特定同一世帯所属者（とくていどういつせたいしょぞくしゃ）

For national health insurance tax (国民健康保険税), a person who lost national health insurance insured status by becoming insured under the Act on Assurance of Medical Care for Elderly People (Article 6, item 8 of the National Health Insurance Act) and has stayed in the same household continuously since the day before.

国民健康保険法第六条第八号の規定により被保険者の資格を喪失した者であつて、当該資格を喪失した日の前日以後継続して同一の世帯に属するもの

預入等又は預貯金等（よにゅうとうまたはよちょきんとう）

In Chapter III, the placement (預入等) — depositing, entrusting or buying — and the deposits and similar savings (預貯金等) — deposits or savings, jointly managed trusts, specified publicly offered bond investment trusts (特定公募公社債等運用投資信託) and securities — as Article 31, items (i) and (ii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) define them by reference to Article 10, paragraph (1) of the Income Tax Act.

令第三十一条第一号又は第二号（用語の意義）に規定する預入等又は預貯金等

源泉控除対象配偶者（げんせんこうじょたいしょうはいぐうしゃ）

A spouse for withholding deduction as defined in Article 2, paragraph (1), item (xxxiii)-4 of the Income Tax Act — the spouse of a resident whose total income is 9 million yen or less, who shares the resident's household budget, is not paid as a full-time worker in the resident's business, and has total income of 950,000 yen or less — limited to a spouse who is a resident (居住者).

所得税法第二条第一項第三十三号の四に規定する源泉控除対象配偶者をいい、居住者に限る