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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
特定株式投資信託
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.
租税特別措置法第三条の二に規定する特定株式投資信託
A consolidated full controlling interest as defined in Article 2, item (xii)-7-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: the relationship of full control between a consolidated parent corporation (連結親法人) and a consolidated subsidiary corporation (連結子法人), limited to one Cabinet Order (政令) sets, or that between consolidated subsidiary corporations under the full control of the same parent.
旧法人税法第二条第十二号の七の七に規定する連結完全支配関係
ビール
Beer as defined in Article 87-4, paragraph 1 of this Act as it stood before Act No. 3 of 2023 amended it; liquor tax (酒税) charged or chargeable on it before that Act came into effect stays under the former rules.
旧租税特別措置法第八十七条の四第一項に規定するビール
Food as defined in Article 2, paragraph (1) of the Food Labeling Act, other than alcoholic beverages (酒類) as defined in Article 2, paragraph (1) of the Liquor Tax Act, including assets a Cabinet Order (政令) specifies among those in which food and things other than food together form or make up a single asset.
…いて単に「食品」という。）をいい、食品と食品以外の資産が一の資産を形成し、又は構成しているもののうち政令で定める資産を含む
A medical corporation (医療法人) referred to in Article 67-2, paragraph 1 of the Act on Special Measures Concerning Taxation that holds the approval under that paragraph.
租税特別措置法第六十七条の二第一項の承認を受けている同項に規定する医療法人
A branch, factory or other fixed place of business in Japan of a nonresident or foreign corporation, a construction or installation site there, or an agent there with authority to conclude contracts for it, each as a Cabinet Order (政令) specifies; where a tax treaty Japan has concluded defines it differently, the treaty's definition applies.
次に掲げるものをいう。ただし、我が国が締結した租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、当該条約の適用を受ける非居住者又は外国法人については…
A securities investment trust (証券投資信託) as defined in Article 2, paragraph 1, item 13 of the Income Tax Act: a securities investment trust under Article 2, paragraph 4 of the law on investment trusts and investment corporations (投資信託及び投資法人に関する法律) — an investment trust directed by the settlor (委託者指図型投資信託) whose main aim is to invest in securities and that a Cabinet Order (政令) specifies — or a similar foreign investment trust.
同法第二条第一項第十三号に規定する証券投資信託
In Appended Table 6, a retirement found to be directly caused by the person becoming disabled, as described in Article 30, paragraph (6), item (iii), for which the retirement income deduction is higher.
第三十条第六項第三号（退職所得）に掲げる場合に該当する場合
The cost of purchasing specified over-the-counter medicines, etc. referred to in Article 41-17, paragraph 1 of the Act on Special Measures Concerning Taxation, for over-the-counter medicines, etc. (一般用医薬品等) that are especially good substitutes for the drugs given as medical care benefits under the medical insurance laws, which an income levy (所得割) taxpayer who took steps to maintain health and prevent disease of a kind a Cabinet Order (政令) sets may choose to deduct in place of medical expenses.
租税特別措置法第四十一条の十七第一項に規定する特定一般用医薬品等購入費
区分
In Articles 12 and 13 of the supplementary provisions (附則) of Act No. 104 of 2004, a group of the people entitled to pensions and other benefits under the National Pension Act (受給権者) to whom the same revision rate (改定率) applies — the revision rate as defined in Article 27 of the National Pension Act as amended by Article 1 of Act No. 104 of 2004.
同一の改定率（第一条の規定による改正後の国民年金法第二十七条に規定する改定率をいう。以下この条及び次条において同じ。）が適用される受給権者ごとの区分
住宅借入金等
A loan from a financial institution defined in Article 8, paragraph 1 of the Act on Special Measures Concerning Taxation or from the Japan Housing Finance Agency (独立行政法人住宅金融支援機構), to be repaid in instalments over ten years or more, taken to build or buy a home or acquire its site, or another borrowing or debt for that purpose (other than interest) of a kind a Cabinet Order (政令) sets, as Articles 41-5 and 41-5-2 of that Act define it.
租税特別措置法第四十一条の五第七項第四号に規定する住宅借入金等
ケーブル等設備
An underground cable or other equipment of a kind set by an Order of the Ministry of Internal Affairs and Communications (総務省令), newly installed to be buried beneath a road as defined in Article 2, paragraph 1 of the Road Act or a similar place a Cabinet Order (政令) sets.
道路法第二条第一項に規定する道路その他これに類するものとして政令で定めるもの（以下この項において「道路等」という。）の地下に埋設するために新設した地下ケーブルその他の総務省令で定める設備
個別課税済金額
In Article 126, paragraphs (4) to (6) of the supplementary provisions (附則) of Act No. 8 of 2020, the individually taxed amount for a consolidated business year as defined in Article 68-92, paragraph (4), item (ii) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it (四年旧措置法).
四年旧措置法第六十八条の九十二第四項第二号に規定する個別課税済金額
A company that on 13 August 2020 was a general gas pipeline service provider (一般ガス導管事業者) as defined in Article 2, paragraph 6 of the Gas Business Act whose pipelines met the scale and other requirements a Cabinet Order (政令) sets under Article 54-2 of that Act, and that, from that date to 1 April 2022, splits off business as the splitting company in an absorption-type company split (吸収分割) under Article 757 of the Companies Act.
…おいて「一般ガス導管事業」という。）の用に供する導管の総体としての規模が同法第五十四条の二に規定する政令で定める規模以上であることその他同条に規定する政令で定める要件に該当する同法第二条第六項に規定する一般ガス導管事業者であつた者であつて、同日から令和四…
A course teaching how to operate vehicle-type construction machinery and other vehicle-type machinery Cabinet Order (政令) specifies, other than the courses in items (xxix) to (xxxii) of Appended Table 18 (forklifts, shovel loaders, rough-terrain carriers and aerial work platforms).
車両系建設機械その他の政令で定める車両系機械の運転に係る技術を取得させるための講習（第二十九号から第三十二号までに規定する講習を除く。）
In Article 32 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the amount defined in Article 81-15(1) of the Corporation Tax Act as it stood before that Act: the part of the corporation tax on a consolidated business year's consolidated income (連結所得) that corresponds to consolidated foreign income (連結国外所得金額), calculated and attributed to each consolidated corporation (連結法人) as a Cabinet Order (政令) sets, up to which its foreign corporation tax could be credited.
旧法人税法第八十一条の十五第一項に規定する連結控除限度個別帰属額
In Article 125 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the part of the consolidated excess interest amount (連結超過利子額) attributed to each consolidated corporation, computed as a Cabinet Order (政令) specifies, as Article 68-89-3(6) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it defined it.
四年旧措置法第六十八条の八十九の三第六項に規定する連結超過利子個別帰属額
平成二十三年特定純損失金額
The 2011 specified net loss as Article 7, paragraph 4, item 6 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake defines it: the part, specified by a Cabinet Order (政令), of a person's net loss (純損失の金額) for 2011 that relates to the losses listed in the items of Article 70, paragraph 2 of the Income Tax Act.
震災特例法第七条第四項第六号に規定する平成二十三年特定純損失金額
In Article 32 of the supplementary provisions (附則) of Act No. 8 of 2020, the amount so named in Article 81-15, paragraph (1) of this Act as it stood before that Act amended it: the foreign corporation tax a consolidated corporation (連結法人) came to pay in a consolidated business year (連結事業年度), leaving out the part with a high tax burden and the other kinds that paragraph and a Cabinet Order (政令) excluded, that could be credited against the corporation tax on its consolidated income.
旧法人税法第八十一条の十五第一項に規定する個別控除対象外国法人税の額
昭和４１年分の課税総所得金額等
The taxable aggregate income and similar amount (課税総所得金額等) for 1966 — that year's taxable aggregate income, adjusted as Article 9, paragraph (1), item 2 of the supplementary provisions of Act No. 20 of 1967, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1967.
附則第九条第一項第二号（昭和四十二年分の予定納税基準額の計算の特例）に規定する課税総所得金額等