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調整後対象租税額（ちょうせいごたいしょうそぜいがく）

In Part 2, Chapter 2, on the corporation tax on the international minimum top-up amount (国際最低課税額), the amount of tax, serving as the basis for calculating the effective tax rate (実効税率) in a country or region, that is calculated as a Cabinet Order (政令) sets from the covered taxes (対象租税) on the net income or loss (当期純損益金額) of a constituent entity (構成会社等) or jointly controlled entity (共同支配会社等) for each covered fiscal year (対象会計年度) and other factors.

…構成会社等又は共同支配会社等の各対象会計年度の当期純損益金額に係る対象租税の額その他の事情を勘案して政令で定めるところにより計算した金額

特定株式投資信託（とくていかぶしきとうししんたく）

A securities investment trust (証券投資信託) whose purpose is to invest its trust property only in shares, and whose beneficial interests are listed on a financial instruments exchange or meet the other requirements a Cabinet Order (政令) sets.

…のうち、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ることその他の政令で定める要件に該当するもの

災害（さいがい）

An earthquake, storm, flood, fire or other disaster a Cabinet Order (政令) specifies.

震災、風水害、火災その他政令で定める災害

規定（きてい）

In "provisions on carrying forward a tax credit (繰越税額控除に関する規定)": Article 42-4, paragraph (7), Article 42-5, paragraph (2), Article 42-6, paragraph (3), Article 42-9, paragraph (2), Article 42-12-4, paragraph (3), Article 42-12-5, paragraph (3), Article 42-12-6, paragraph (4) or (7) and Article 42-12-7, paragraph (3), and similar corporation tax provisions a Cabinet Order (政令) specifies, applied as if the amounts in the items of Article 42-13, paragraph (1) had been left undeducted under the provisions those items list.

…六第四項若しくは第七項又は前条第三項の規定その他これらに類する法人税の繰越税額控除に関する規定として政令で定める規定

災害（さいがい）

An earthquake, storm or flood, fire or other disaster a Cabinet Order (政令) specifies.

震災、風水害、火災その他政令で定める災害

教育資金（きょういくしきん）

Money paid directly to a school, specialized training college, miscellaneous school or similar facility a Cabinet Order (政令) specifies — such as entrance and tuition fees, as a Cabinet Order sets — or money paid directly to someone else for education services or otherwise to receive education, as a Cabinet Order sets.

次に掲げる金銭

電磁的方法（でんじてきほうほう）

A way of using an electronic data processing system or other information and communications technology, of a kind an order of the competent ministry (主務省令) specifies — used, for example, when a seller or service provider, with the customer's consent, provides the contents of a document it must hand over instead of the paper itself.

電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて主務省令で定めるもの

特殊関係者（とくしゅかんけいしゃ）

A person with a special relationship, as a Cabinet Order (政令) sets, to the issuer of private foreign bonds (民間国外債).

民間国外債の発行をする者との間に政令で定める特殊の関係のある者

集団投資信託（しゅうだんとうししんたく）

A jointly operated trust (合同運用信託); an investment trust under Article 2(3) of the Act on Investment Trusts and Investment Corporations that is a securities investment trust (証券投資信託) or is offered publicly and mainly in Japan as a Cabinet Order (政令) sets, and a foreign investment trust (外国投資信託); or a specified trust issuing beneficiary certificates (特定受益証券発行信託) that meets the conditions Article 2, item (xxix)(c) sets.

次に掲げる信託

各種投資会社等（かくしゅとうしがいしゃとう）

In Part II, Chapter II (corporation tax on the international minimum tax amount (国際最低課税額)), an investment company, etc. (投資会社等) — a company, etc. (会社等) of a kind a Cabinet Order (政令) sets whose purpose is to invest money or other property contributed by several persons; a real estate investment company, etc. (不動産投資会社等); a company, etc. held directly or indirectly by either, and similar ones, as a Cabinet Order sets; and an insurance investment company, etc. (保険投資会社等), such as one wholly owned by an insurer in its location country, meeting requirements a Cabinet Order sets.

次に掲げるもの

既存住宅用家屋（きぞんじゅうたくようかおく）

A house for residential use that has been used since it was built and that meets the earthquake-resistance standards (耐震基準) a Cabinet Order (政令) sets, as a Cabinet Order specifies.

建築後使用されたことのある住宅用家屋（耐震基準（地震に対する安全性に係る規定又は基準として政令で定めるものをいう。第七項において同じ。）に適合するものに限る。）で政令で定めるもの

結婚・子育て資金（けっこん・こそだてしきん）

In Article 70-2-3, money to be spent on costs, of the kinds a Cabinet Order (政令) sets, of the donee's (受贈者) marriage, or of the pregnancy, childbirth or child-rearing of the donee or the donee's spouse.

次に掲げる金銭

調整対象固定資産（ちょうせいたいしょうこていしさん）

An adjustment-target fixed asset as defined in Article 2, paragraph (1), item (xvi) of the Consumption Tax Act; here, one that a certified installer and operator (認定設置運営事業者) of an integrated resort buys in Japan or takes out of a bonded area.

消費税法第二条第一項第十六号に規定する調整対象固定資産

特定非課税累積投資契約（とくていひかぜいるいせきとうしけいやく）

A contract that a resident, or a nonresident with a permanent establishment (恒久的施設), concludes with a financial instruments business operator, etc. (金融商品取引業者等) to use the tax exemptions of Article 9-8 and Article 37-14 for listed shares, etc. (上場株式等), whose terms provide among other things that they are recorded or held only in a specified cumulative investment account (特定累積投資勘定) or a specified tax-exempt management account (特定非課税管理勘定), each receiving only what the item allows, that the business operator checks the person's address and other matters at set intervals, and that they are transferred only by the methods the item names.

…上場を廃止することが決定された銘柄又は上場を廃止するおそれがある銘柄として指定されているものその他の政令で定めるものを除く。）のうちハ及びニに掲げるもののみを受け入れること、当該金融商品取引業者等は、政令で定めるところにより基準経過日（当該口座に初めて特定累積投資勘定を設けた日から十年を経過した日及び同…

特別徴収（とくべつちょうしゅう）

A municipality's having the payer of an old-age or similar pension benefit (老齢等年金給付), a pension insurer (年金保険者), collect a primary insured person's insurance premiums (保険料) and pay them over, as Article 135 provides.

…齢基礎年金その他の同法又は厚生年金保険法による老齢、障害又は死亡を支給事由とする年金たる給付であって政令で定めるもの及びその他これらの年金たる給付に類する老齢若しくは退職、障害又は死亡を支給事由とする年金…

被災損失金額（ひさいそんしつきんがく）

For the enterprise tax (事業税) on an individual's business, the part of a year's business loss that relates, as a Cabinet Order (政令) specifies, to the total of the losses a specified disaster caused to inventory (棚卸資産特定災害損失額), to fixed assets (固定資産特定災害損失額) and to timber (山林特定災害損失額) under Article 70-2, paragraph 4, items 6 to 8 of the Income Tax Act that are losses on disaster-damaged business assets (被災事業用資産の損失の金額) under Article 72-49-12, paragraph 7.

…損失額の合計額で、第七項に規定する被災事業用資産の損失の金額に該当するものをいう。）に係るものとして政令で定めるもの

特定事業用資産（とくていじぎょうようしさん）

In Article 70-6-8, the assets a donor (or their spouse or relative living on the same income, and others a Cabinet Order (政令) adds) used for a business other than property rental and other excluded businesses, recorded on the balance sheet of the blue return (青色申告書) for the year before the gift: business land up to 400 square metres, buildings up to 800 square metres of floor area, and the depreciable assets a Ministry of Finance Order (財務省令) sets, such as assets subject to fixed asset tax as depreciable assets.

贈与者（当該贈与者と生計を一にする配偶者その他の親族及びこれらに類するものとして政令で定める者を含む。次号トにおいて同じ。）の事業（不動産貸付業その他政令で定めるものを除く。以下この条及び第七十条の六の十において同じ。）の用に供されていた次に掲げる資産（…

課税未成年者口座（かぜいみせいねんしゃこうざ）

An account, opened at the same time as a minor's account (未成年者口座) by the same resident or nonresident with a permanent establishment (恒久的施設), at the office of the financial instruments business operator, etc. (金融商品取引業者等) holding the minor's account or of a corporation related to it as a Cabinet Order (政令) sets, made up of a specified account (特定口座) or a deposit, savings or asset-management account that handles only transactions under the taxable minor's account management contract (課税未成年者口座管理契約), with no more than one specified account in it.

…する非居住者が、当該未成年者口座を開設している金融商品取引業者等の営業所又は当該金融商品取引業者等と政令で定める関係にある法人の営業所に開設している口座で、第三十七条の十一の三第三項第一号に規定する特定口…

買取再販住宅の取得（かいとりさいはんじゅうたくのしゅとく）

In the housing loan tax credit rules of Article 41 (and Articles 41-2 and 41-2-2), the purchase from a real estate broker (宅地建物取引業者) of a used house that meets earthquake-resistance standards (an existing house (既存住宅)) and is of a kind a Cabinet Order (政令) specifies, after the broker has carried out specified extension or renovation work (特定増改築等) on it.

建築後使用されたことのある家屋で耐震基準（地震に対する安全性に係る規定又は基準として政令で定めるものをいう。第十七項及び第三十五項において同じ。）に適合するものとして政令で定めるもの（以下第三十一項まで及び第三十五項において「既存住宅」という。）のうち特定増改築等をした…

親会社等状況報告書（おやがいしゃとうじょうきょうほうこくしょ）

The report that a parent company, etc. (親会社等) must submit to the Prime Minister for each of its business years, within three months after the year ends (within a period a Cabinet Order (政令) sets, for a foreign company), stating matters on those who own its shares and other matters a Cabinet Office Order (内閣府令) specifies, unless the Prime Minister has approved its not doing so.

第二十四条の七第一項に規定する親会社等状況報告書