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申請特例年度（しんせいとくれいねんど）

The special application year as defined in Article 64-9, paragraph 9 of the Corporation Tax Act, for which a parent corporation (親法人) applies for approval for group tax sharing (通算承認); for the enterprise tax (事業税), a domestic corporation wholly controlled (完全支配関係) by the parent when that year begins has a business year beginning on that day.

同法第六十四条の九第九項に規定する申請特例年度

社会保険診療（しゃかいほけんしんりょう）

The benefits, medical care, nursing care, midwifery and services listed in Article 72-23, paragraph 3 — those given under the Health Insurance Act, the National Health Insurance Act and the other social insurance, public assistance and public medical care laws that paragraph names; for the individual enterprise tax (個人の事業税), what an individual in the medical businesses of Article 72-2, paragraph 10, items 1 to 5 receives for them is left out of revenue, and their costs out of expenses.

第七十二条の二十三第三項に規定する社会保険診療

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

取扱有価証券（とりあつかいゆうかしょうけん）

In Article 37-2, paragraph (2), item (i), (b), handled securities (取扱有価証券) as Article 67-18, item (iv) of the Financial Instruments and Exchange Act defines them: share certificates, bonds with share options (新株予約権付社債券) and other securities a Cabinet Office Order (内閣府令) specifies, whose solicitation for purchase and sale an authorized association (認可協会) does not forbid in its rules, other than securities listed on a financial instruments exchange, over-the-counter traded securities (店頭売買有価証券) and securities the Prime Minister specifies as restricted in circulation under those rules.

同法第六十七条の十八第四号（認可協会への報告）に規定する取扱有価証券

価格減少行為（かかくげんしょうこうい）

An act that reduces, or is likely to reduce, the price of immovable property (不動産), as Article 55, paragraph (1) defines it.

第五十五条第一項に規定する価格減少行為

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

本人特定事項（ほんにんとくていじこう）

The details that identify a customer, etc. (顧客等) or other person: for a natural person, name, residence and date of birth — for a foreign national without a residence in Japan of a kind a Cabinet Order (政令) specifies, the matters an order of the competent ministries (主務省令) specifies in place of residence — and for a corporation, its name and the location of its head office or principal office (Article 4, paragraph (1), item (i)).

第四条第一項第一号に規定する本人特定事項

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.

…行政手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…

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.

…係会社のうち、部分対象外国関係会社に該当するもので、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。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…

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…

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.

…係法人のうち、部分対象外国関係法人に該当するもので、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…

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