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出産育児支援金率（しゅっさんいくじしえんきんりつ）

In Articles 152-4 and 152-5, the childbirth and childcare support payment rate (出産育児支援金率) for a fiscal year under Article 124-3, paragraph (1) of the Act on Assurance of Medical Care for Elderly People, by which an insurer's cost of lump-sum allowances for childbirth and childcare (出産育児一時金等) is multiplied to give its childbirth and childcare grant (出産育児交付金).

番号利用法施行令（ばんごうりようほうせこうれい）

Short name, in items (v) and (vi) of Article 3-3, paragraph (2), for the Cabinet Order (政令) enforcing the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014), whose Article 14 lists the cases in which an Individual Number Card (個人番号カード) ceases to be valid.

番号利用法施行令（ばんごうりようほうせこうれい）

Short name, in items (iv) and (v) of Article 9, paragraph (2), for the Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014), whose Article 14 lists the cases in which an Individual Number Card (個人番号カード) ceases to be valid.

番号利用法施行令（ばんごうりようほうせこうれい）

Short name, in item (ii) of Article 15, paragraph (1), for the Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014), whose Article 14 lists the cases in which an Individual Number Card (個人番号カード) ceases to be valid.

市町村行動計画等（しちょうそんこうどうけいかくとう）

In Article 7, a name covering the municipal action plan (市町村行動計画), the prefectural action plan (都道府県行動計画), the general employer action plan (一般事業主行動計画) and the specified employer action plan (特定事業主行動計画) together.

評価損がある場合（ひょうかそんがあるばあい）

In Article 25(6) and (7), the case where an asset described in Article 33(4) has an amount a Cabinet Order (政令) sets as its valuation loss (評価損) under that paragraph.

特定支配事業年度（とくていしはいじぎょうねんど）

In Article 57-2, paragraph (1), the business year that includes the day on which a domestic corporation comes under another person's specified controlling interest (特定支配関係).

判定対象会計年度（はんていたいしょうかいけいねんど）

In Article 82-11, paragraph (3), a target accounting year (対象会計年度) of a specified multinational enterprise group, etc. (特定多国籍企業グループ等) being tested: where it begins within five years after the first day of the year that paragraph's items fix and is one a Cabinet Order (政令) sets as falling in the initial phase of international activity, the group's group international minimum tax residual amount (グループ国際最低課税残余額) for it is zero.

人的役務提供事業（じんてきえきむていきょうじぎょう）

In the table of Article 146, paragraph (2), which adapts the rules on approval to file blue returns (青色申告) to foreign corporations, a business carried on in Japan whose main content is providing personal services, of a kind a Cabinet Order (政令) specifies, as referred to in Article 138, paragraph (1), item (iv).

対象従前居住の用（たいしょうじゅうぜんきょじゅうのよう）

In Article 35(5), where a decedent was not living in the house just before the inheritance began because of a reason a Cabinet Order (政令) sets, and requirements it sets are met, the decedent's use of the house as a home just before that reason made them stop living there.

有価証券先物取引（ゆうかしょうけんさきものとりひき）

A market derivatives transaction listed in Article 28, paragraph (8), item (iii)(a) of the Financial Instruments and Exchange Act: a sale in which the parties agree to deliver securities and their price at a set future time, which can be settled by paying the difference when the securities are resold or bought back.

有価証券報告書等（ゆうかしょうけんほうこくしょとう）

A securities registration statement (有価証券届出書) under Article 5, paragraph (1) of the Financial Instruments and Exchange Act, an annual securities report (有価証券報告書) under Article 24, paragraph (1) of that Act, or another document a Cabinet Order (政令) sets, filed with the Prime Minister.

譲渡対価の金銭等（じょうとたいかのきんせんとう）

Money or other assets received as consideration for transferring listed shares, etc. held in a taxable minor's account (課税未成年者口座) — including amounts treated as revenue from them under Article 37-11, paragraph (3) or (4) — or received as dividends, etc. on those shares, other than what a Cabinet Order (政令) excludes; they must be paid into the taxable minor's account as soon as they are received.

譲渡損益調整資産（じょうとそんえきちょうせいしさん）

An asset of the kind Article 61-11(1) of the Corporation Tax Act defines — a fixed asset, land (including rights over land), securities, a monetary claim or a deferred asset, other than those a Cabinet Order (政令) excludes — that a domestic corporation transfers to another corporation under its full control relationship (完全支配関係), so that the gain or loss on the transfer is offset under that Article.

免除申請贈与税額（めんじょしんせいぞうよぜいがく）

In Article 70-6-8, paragraphs (17) and (22), the amount of deferred gift tax a specified business donee (特例事業受贈者) applies to have exempted where, after an event a Cabinet Order (政令) sets as making it hard to continue the business, it transfers all its specified gifted business assets to an unrelated person or discontinues the business.

免除申請相続税額（めんじょしんせいそうぞくぜいがく）

In Article 70-6-10, paragraphs (18) and (23), the amount of deferred inheritance tax a specified business heir, etc. (特例事業相続人等) applies to have exempted where, after an event a Cabinet Order (政令) sets as making it hard to continue the business, it transfers all its specified business assets to an unrelated person or discontinues the business.

準法定事務処理者（じゅんほうていじむしょりしゃ）

A person that an order of the competent ministries (主務省令) names as handling quasi-statutory work (準法定事務) comparable to the work listed in the Appended Table (別表).

株券関連有価証券（かぶけんかんれんゆうかしょうけん）

In Article 27-23, paragraph (1), share certificates, corporate bond certificates with share options and other securities a Cabinet Order (政令) specifies.

短期投資法人債等（たんきとうしほうじんさいとう）

In Article 33, paragraph (2), item (ii), among the securities set out in Article 2, paragraph (1), item (xi), short-term investment corporation bonds as defined in Article 139-12, paragraph (1) of the Act on Investment Trusts and Investment Corporations, and similar securities a Cabinet Order (政令) specifies.

委託紛争解決機関（いたくふんそうかいけつきかん）

In Article 156-60, paragraph (3), another designated dispute resolution organization (指定紛争解決機関), or a person designated under another law for work a Cabinet Order (政令) specifies as equivalent to dispute resolution services, that has entrusted complaint processing or dispute resolution to the designated dispute resolution organization concerned.