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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
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Small-scale electric facilities for business use as Article 38, paragraph (3) of the Electricity Business Act defines them: small low-voltage generating equipment installed on one premises whose output is at or above the level below which it would count as electric facilities for general use (一般用電気工作物), connected to equipment off the premises, if at all, only through a low-voltage incoming line, and equipment a Ministry of Economy, Trade and Industry Order (経済産業省令) treats as like it — 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.
同条第三項に規定する小規模事業用電気工作物
The administrator (管理人) a court must appoint when it makes an order for management of an exclusively-owned area with an unknown owner (所有者不明専有部分管理命令), to manage the area or share the order covers.
第四項に規定する所有者不明専有部分管理人
The amount of credit-eligible foreign income tax as defined in Article 95, paragraph (1) of the Income Tax Act (for a resident) or Article 165-6, paragraph (1) of that Act (for a nonresident with a permanent establishment): foreign income tax that may be credited against income tax, leaving out tax on income from transactions not regarded as ordinary and other amounts Cabinet Order (政令) sets.
所得税法第九十五条第一項に規定する控除対象外国所得税の額又は同法第百六十五条の六第一項に規定する控除対象外国所得税の額
The return a domestic corporation files under Article 82-6, paragraph (1) for corporation tax on the international minimum tax amount (国際最低課税額), including a return filed after the due date (期限後申告書) for it.
第八十二条の六第一項（国際最低課税額に係る確定申告）の規定による申告書（当該申告書に係る期限後申告書を含む。）
国内最低課税額確定申告書
The return a corporation files under Article 82-22, paragraph (1) (also as applied to foreign corporations by Article 145-9) for corporation tax on the domestic minimum tax amount (国内最低課税額), including a return filed after the due date (期限後申告書) for it.
第八十二条の二十二第一項（国内最低課税額に係る確定申告）（第百四十五条の九（申告及び納付等）において準用する場合を含む。）の規定による申告書（当該申告書に係る期限後申告書を含む。）
控除対象受取利子等合計額
The total of the corporation's interest received, etc. (受取利子等) for the business year, apportioned by the ratio of its total target interest paid, etc. (対象支払利子等合計額) to its total interest paid, etc., as a Cabinet Order (政令) sets.
当該事業年度の受取利子等の額の合計額を当該事業年度の対象支払利子等合計額の当該事業年度の支払利子等の額の合計額に対する割合で按分した金額として政令で定める金額
For an insurer of employee insurance, etc. (被用者保険等保険者), the total for the fiscal year of the standard monthly remuneration and standard bonus amounts (標準報酬月額, 標準賞与額), or their counterparts under the mutual aid and other schemes that insurer runs, of each of its members who is a secondary insured person (第二号被保険者), adjusted as a Cabinet Order (政令) provides (Article 152, paragraph (2)).
前条第二項に規定する第二号被保険者標準報酬総額
In Article 18-4, paragraph (3), items (ii) and (v)(a), a credit federation of agricultural cooperatives, of fishery cooperatives or of fishery processing cooperatives, each a member of the Norinchukin Bank (農林中央金庫), as Article 2, paragraph (2) of the Act on Enhancement and Restructuring of Credit Business Conducted by The Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Cooperation, etc. (Act No. 118 of 1996) defines it.
再編強化法第二条第二項（定義）に規定する信用農水産業協同組合連合会
An incorporated financial instruments exchange (株式会社金融商品取引所) that has set up a self-regulation committee (自主規制委員会), which decides matters of the exchange's self-regulatory business (自主規制業務).
第百五条の四第二項に規定する特定株式会社金融商品取引所
A financial instruments business operator (金融商品取引業者), registered financial institution (登録金融機関) or securities finance company (証券金融会社): the counterparties whose obligations under subject transactions (対象取引) financial instruments obligation assumption service (金融商品債務引受業) takes on.
第二条第二十八項に規定する金融商品債務引受業対象業者
The net loss a blue-return filer incurred in the year a specified extraordinary disaster (特定非常災害) occurred, where their business assets lost at least a tenth of their value in it; it can be carried forward for five years.
次条第一項に規定する特定非常災害発生年純損失金額
The return a corporation files under Article 82-14, paragraph (1) (also as applied to foreign corporations by Article 145-5) for corporation tax on the international minimum tax residual amount (国際最低課税残余額), including a return filed after the due date (期限後申告書) for it.
第八十二条の十四第一項（国際最低課税残余額に係る確定申告）（第百四十五条の五（申告及び納付等）において準用する場合を含む。）の規定による申告書（当該申告書に係る期限後申告書を含む。）
In Article 64-7, paragraph (5), the non-specified limit on inclusion of losses in deductible expenses (非特定損金算入限度額) for each ten-year business year (十年内事業年度) as stated in the documents attached to a group tax sharing corporation's final return for the applicable business year.
それぞれ当該申告書に添付された書類に当該各十年内事業年度に係る特定損金算入限度額又は非特定損金算入限度額として記載された金額
In Article 69, paragraphs (20) and (22), the amount stated as the amount equivalent to excess tax credit (税額控除超過額相当額) for a group tax sharing corporation's covered business year (対象事業年度) in the documents attached to its final return; where the actual figure differs, the reported one is used.
それぞれ当該対象事業年度の第七十四条第一項の規定による申告書に添付された書類に当該対象事業年度の税額控除不足額相当額又は税額控除超過額相当額として記載された金額
Shares of a foreign corporation fully controlling the parent in a share exchange (外国株式交換完全支配親法人), as defined in Article 37-14-3, paragraph (6), item (viii).
同項第八号に規定する外国株式交換完全支配親法人の株式
Renovation work to make a home suitable for elderly persons, etc. (高齢者等居住改修工事等) that meets the requirements a Cabinet Order (政令) sets, including that its standard cost exceeds 500,000 yen and that the renovated house is a small residential house (小規模居住用家屋) as Article 41, paragraph (16) defines it.
…五十万円を超えるものであること、高齢者等居住改修工事等をした家屋が小規模居住用家屋（第四十一条第十六項に規定する小規模居住用家屋をいう。以下この条において同じ。）に該当するものであることその他の政令で定…
The business that a person established under foreign law, which conducts over-the-counter derivatives transactions, etc. as a business in a foreign country and is neither a financial instruments business operator nor a financial institution, may carry on with the Prime Minister's (内閣総理大臣) permission under Article 60-14, paragraph (1): regularly conducting specified over-the-counter derivatives transactions, or their intermediation, brokerage (other than brokerage for clearing of securities, etc.) or agency, using the electronic data processing system it uses in its over-the-counter derivatives business, where the counterparty is engaged in securities-related business (有価証券関連業) or in similar cases a Cabinet Order (政令) specifies.
同項に規定する電子店頭デリバティブ取引等業務
A specified net loss in the year of a specified extraordinary disaster as defined in Article 70-2, paragraph 4, item 5 of the Income Tax Act; a taxpayer who meets either requirement of Article 33, paragraph 1 but does not use that paragraph can deduct it from the income on which the prefectural inhabitant tax (道府県民税) is charged for five fiscal years.
次条第二項に規定する特定非常災害発生年特定純損失金額
一般株式等に係る譲渡所得等の金額
In the pre-deduction amount (適用前の一般株式等に係る譲渡所得等の金額), the amount of capital gains, etc. on general shares, etc. defined in Article 37-10, paragraph 1, computed without the deduction Article 37-13, paragraph 1 allows for the cost of specified shares (特定株式) of specified small and medium-sized companies acquired by paying in.
この項の規定を適用しないで計算した場合における第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額
上場株式等に係る譲渡所得等の金額
In the pre-deduction amount (適用前の上場株式等に係る譲渡所得等の金額), the amount of capital gains, etc. on listed shares, etc. defined in Article 37-11, paragraph 1, computed without the deduction Article 37-13, paragraph 1 allows for the cost of specified shares (特定株式) of specified small and medium-sized companies acquired by paying in.
この項の規定を適用しないで計算した場合における第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額