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麻薬製造業者（まやくせいぞうぎょうしゃ）

A narcotics manufacturer as defined in Article 2, paragraph (1), item (xii) of the Narcotics and Psychotropics Control Act: a person licensed by the Minister of Health, Labour and Welfare (厚生労働大臣) to manufacture narcotics (麻薬) as a business, including refining them and chemically changing one narcotic into another.

麻薬及び向精神薬取締法第二条第一項第十二号に規定する麻薬製造業者

外国投資信託（がいこくとうししんたく）

A trust set up in a foreign country under that country's laws that is similar to an investment trust (投資信託), as defined in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations.

同条第二十四項に規定する外国投資信託

剰余金の配当（じょうよきんのはいとう）

A dividend of surplus as referred to in Article 24, paragraph (1), the provision on dividend income.

第二十四条第一項（配当所得）に規定する剰余金の配当

剰余金の分配（じょうよきんのぶんぱい）

In Article 92, a distribution of surplus as Article 24, paragraph (1) uses the term in defining dividend income (配当所得), which counts only one made on a capital contribution.

同項に規定する剰余金の分配

国外源泉所得（こくがいげんせんしょとく）

Income with its source outside Japan as listed in Article 95, paragraph (4), on which the limit of a resident's foreign tax credit is based.

第一項に規定する国外源泉所得

支出した金額（ししゅつしたきんがく）

In Article 165, paragraph (2), item (ii), the amounts spent to gain occasional income (一時所得) as described in Article 34, paragraph (2), counted here to include a share, set by Cabinet Order (政令), of such costs common to a nonresident's (非居住者) business through a permanent establishment (恒久的施設) and its other business.

第三十四条第二項（一時所得）に規定する支出した金額

資産管理機関（しさんかんりきかん）

The asset management institution as Article 2, paragraph (7), item (i), (b) of the Defined Contribution Pension Act defines it: the other party to the contract that an employer running a corporate-type pension (企業型年金) has concluded under Article 8, paragraph (1) of that Act.

同法第二条第七項第一号ロ（定義）に規定する資産管理機関

外国投資信託（がいこくとうししんたく）

A trust set up in a foreign country under that country's laws that is similar to an investment trust (投資信託), as defined in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations.

同条第二十四項に規定する外国投資信託

通算予定法人（つうさんよていほうじん）

In Article 64-9(3), the parent corporation (親法人) under paragraph (1) or any of the other domestic corporations under paragraph (2) that are to apply together for approval to use the group tax sharing system.

第一項に規定する親法人又は前項に規定する他の内国法人

国外源泉所得（こくがいげんせんしょとく）

In Article 69, paragraph (6), foreign source income as Article 69, paragraph (4) lists it for a domestic corporation's foreign tax credit, which a tax treaty (租税条約) that provides otherwise replaces, to the extent it does, for a domestic corporation to which the treaty applies.

第一項に規定する国外源泉所得

過去帰属割合（かこきぞくわりあい）

In Article 82-19(2), items (i) to (iii), the ratio, calculated as a Cabinet Order (政令) sets, of the amount by which the domestic adjusted covered taxes (国内調整後対象租税額) of a domestic corporation under paragraph (1)(i) for a past covered fiscal year (過去対象会計年度) fall below its individual base tax amount (個別基準税額), to the total of such shortfalls of all constituent entities (構成会社等) located in Japan in that year.

前項第一号に掲げる内国法人の当該過去対象会計年度に係る国内調整後対象租税額が当該過去対象会計年度に係る個…

電子資格確認（でんししかくかくにん）

The way a public assistance recipient (被保護者) is confirmed, by the medical institution giving them medical care, as receiving medical assistance (医療扶助): they ask the public assistance administrator (保護の実施機関) about their eligibility for medical assistance, including the information needed to claim the cost of care, by sending the electronic certificate for user verification (利用者証明用電子証明書) recorded on their Individual Number Card (個人番号カード) or by another method a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, receive the answer online, and pass it to the institution, which then confirms their status.

…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）第二条第七項に規定する個人番号カードをいう。）に記録された利用者証明用電子証明書（電子署名等に係る地方公共団体情…

管理支配会社（かんりしはいがいしゃ）

In the rules on foreign affiliates (Articles 40-4 and 66-6), another foreign affiliate (外国関係会社) of the same resident or domestic corporation that is a foreign affiliate subject to partial taxation (部分対象外国関係会社) 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.

…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。次号及び第七号並びに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全てに従事…

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…

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.

…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全てに従事…

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）

特定事業活動（とくていじぎょうかつどう）

In Article 66-13, a specified business activity as defined in Article 2(28) of the Act on Strengthening Industrial Competitiveness (産業競争力強化法), which a corporation carries out jointly with a new business pioneer (新事業開拓事業者).

同条第二十八項に規定する特定事業活動

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.

当初認定起算日（特定森林経営計画（当該特定森林経営計画につき過去に森林法第十七条第一項の規定の適用があつた場合には、最初の適用に係る同項の認定森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。…

特定申告期限（とくていしんこくきげん）

For a person using the deferral of gift or inheritance tax on individual business assets, the earlier of the due date of the gift tax return for the year of the first gift covered by Article 70-6-8(1) and the due date of the inheritance tax return for the first inheritance covered by Article 70-6-10(1).

第一項の規定の適用を受ける特例事業受贈者の最初の同項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限又は最初の第七十条の六の十第一項の規定の適用に係る相続に係る同項に規定する相続税の申告書の提出期限のいずれか早い日

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…