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対象会計年度（たいしょうかいけいねんど）

The period for which the ultimate parent entity (最終親会社等) of a multinational enterprise group, etc. (多国籍企業グループ等) prepares its consolidated financial statements, etc. (連結等財務諸表), the period by which the international and domestic minimum taxes are calculated.

第八十二条第三号（定義）に規定する多国籍企業グループ等の同条第十号に規定する最終親会社等の同条第一号に規定する連結等財務諸表の作成に係る期間

個人番号（こじんばんごう）

The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

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）第二条第五項（定義）に規定する個人番号

源泉徴収（げんせんちょうしゅう）

Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.

それぞれ所得税法（昭和四十年法律第三十三号。以下「法」という。）第二条第一項（定義）に規定する国内、国外、居住者、非居住者、内国法人、外国法人、人格のない社団等、法人課税信託、恒久的…

扶養親族（ふようしんぞく）

A relative of a resident other than their spouse, or a child placed with the resident as a foster parent under the Child Welfare Act or an elderly person placed in their care under the Act on Social Welfare for the Elderly, who shares the resident's household budget and has total income of 580,000 yen or less, other than one working full-time in the resident's business.

…十二年法律第百六十四号）第二十七条第一項第三号（都道府県の採るべき措置）の規定により同法第六条の四（定義）に規定する里親に委託された児童及び老人福祉法（昭和三十八年法律第百三十三号）第十一条第一項第三号（…

有価証券（ゆうかしょうけん）

Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act and similar instruments a Cabinet Order (政令) specifies, other than a corporation's own shares or capital contributions that it holds and instruments related to derivative transactions (デリバティブ取引) under Article 61-5, paragraph (1).

金融商品取引法（昭和二十三年法律第二十五号）第二条第一項（定義）に規定する有価証券その他これに準ずるもので政令で定めるもの（自己が有する自己の株式又は出資及び第六…

法人課税信託（ほうじんかぜいしんたく）

A trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act (Act No. 34 of 1965).

法人税法（昭和四十年法律第三十四号）第二条第二十九号の二（定義）に規定する法人課税信託

個人番号（こじんばんごう）

The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

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）第二条第五項（定義）に規定する個人番号

合同運用信託（ごうどううんようしんたく）

A money trust accepted by a trust company (or a financial institution authorised to do trust business) that manages together the trust property of many unrelated settlors, excluding certain investment trusts and trusts whose settlors are not in substance many.

…合同して運用するもの（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第二項（定義）に規定する委託者非指図型投資信託及びこれに類する外国投資信託（同条第二十四項に規定する外国投資信託…

特定多国籍企業グループ等（とくていたこくせききぎょうぐるーぷとう）

A specified multinational enterprise group, etc. as defined in Article 82, item (iv): a multinational enterprise group, etc. (多国籍企業グループ等) whose total revenue was at least 750 million euros converted into yen in two or more of the four covered fiscal years (対象会計年度) before the year in question, or another such group a Cabinet Order (政令) treats as equivalent.

第八十二条第四号（定義）に規定する特定多国籍企業グループ等

課税標準等（かぜいひょうじゅんとう）

The items of a tax return listed in Article 2, item (vi)(a) to (c): the tax basis, the amounts deducted from it, and the amount of net loss, etc. (純損失等の金額).

第二条第六号イからハまで（定義）に掲げる事項

短期売買商品等（たんきばいばいしょうひんとう）

In Article 61, assets acquired to profit from short-term price changes, of kinds a Cabinet Order (政令) specifies (other than securities), and cryptoassets (暗号資産) as defined in Article 2, paragraph (14) of the Payment Services Act (Act No. 59 of 2009).

…定めるもの（有価証券を除く。）及び資金決済に関する法律（平成二十一年法律第五十九号）第二条第十四項（定義）に規定する暗号資産（以下この条において「暗号資産」という。）

外国貨物（がいこくかもつ）

Foreign goods as defined in Article 2, paragraph (1), item (iii) of the Customs Act — goods whose export has been permitted, and goods that have arrived in Japan from abroad (including marine products caught on the high seas by foreign ships) before their import is permitted — including exported mail that Article 73-2 of that Act treats as goods permitted for export.

関税法第二条第一項第三号（定義）に規定する外国貨物（同法第七十三条の二（輸出を許可された貨物とみなすもの）の規定により輸出を許可された貨物とみなされるものを含む。）

源泉徴収等による国税（げんせんちょうしゅうとうによるこくぜい）

Income tax collected by withholding (源泉徴収) and the international tourist tax (国際観光旅客税) that international passenger carriers collect from departing travellers and pay to the State, not counting the accessory tax (附帯税) on them.

源泉徴収に係る所得税及び国際観光旅客税法（平成三十年法律第十六号）第二条第一項第七号（定義）に規定する特別徴収に係る国際観光旅客税（これらの税に係る附帯税を除く。）

課税期間（かぜいきかん）

The period on which the tax basis of a national tax is calculated under the national tax laws; for consumption tax on taxable transfers of assets and services, the taxable period under Article 19 of the Consumption Tax Act (for an individual business, the calendar year, and for a corporation, its business year, unless shortened).

…準の計算の基礎となる期間（課税資産の譲渡等（消費税法（昭和六十三年法律第百八号）第二条第一項第九号（定義）に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。第…

公募公社債等運用投資信託（こうぼこうしゃさいとううんようとうししんたく）

A bond-based investment trust whose units were offered to the public, as a Cabinet Order (政令) specifies within the meaning of the Financial Instruments and Exchange Act, and which falls within the investment trusts described in the Corporation Tax Act.

その設定に係る受益権の募集が公募（金融商品取引法（昭和二十三年法律第二十五号）第二条第三項（定義）に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により…

退職年金業務等（たいしょくねんきんぎょうむとう）

In Part 2, Chapter 3, on the corporation tax on retirement pension funds (退職年金等積立金), the businesses Article 84(1) lists of providing for and managing retirement pensions — such as trust, life insurance or life mutual aid business under contracts for the management of assets in defined benefit pension plans and funds, business under defined contribution pension and employees' asset-formation benefit contracts, the individual-type pension under the Defined Contribution Pension Act, and certain businesses of public officers' mutual aid associations and of the Promotion and Mutual Aid Corporation for Private Schools of Japan — and similar businesses a Cabinet Order (政令) sets.

…、生命保険、生命共済若しくは損害保険の業務、確定拠出年金法（平成十三年法律第八十八号）第二条第三項（定義）に規定する個人型年金を実施する業務、国家公務員共済組合法（昭和三十三年法律第百二十八号）第二十一条…

電気通信利用役務の提供（でんきつうしんりようえきむのていきょう）

A supply of telecommunications services: a transfer, etc. of assets (資産の譲渡等) that is a service supplied over telecommunications lines (電気通信回線), such as supplying copyrighted works (著作物) or licensing their use, other than relaying other people's communications by telephone, telegraph or similar facilities, and other than a service that only accompanies another transaction, such as notifying its result.

…うち、電気通信回線を介して行われる著作物（著作権法（昭和四十五年法律第四十八号）第二条第一項第一号（定義）に規定する著作物をいう。）の提供（当該著作物の利用の許諾に係る取引を含む。）その他の電気通信回線を…

国外事業者（こくがいじぎょうしゃ）

An individual business operator (個人事業者) who is a nonresident (非居住者) as defined in Article 2, paragraph (1), item (v) of the Income Tax Act — an individual who neither has a domicile in Japan nor has had a residence there continuously for a year or more — or a foreign corporation (外国法人) as defined in Article 2, item (iv) of the Corporation Tax Act, one without its head office or principal office in Japan.

所得税法（昭和四十年法律第三十三号）第二条第一項第五号（定義）に規定する非居住者である個人事業者及び法人税法（昭和四十年法律第三十四号）第二条第四号（定義）に規定する外国法人

酒類（しゅるい）

In Article 74-4, liquor as defined in Article 2, paragraph (1) of the Liquor Tax Act: a drink with an alcohol content of 1 degree (1%) or more, including what can be diluted or dissolved into one.

同法第二条第一項（酒類の定義及び種類）に規定する酒類

貸付信託（かしつけしんたく）

A loan trust as defined in Article 2, paragraph (1) of the Loan Trust Act (Act No. 195 of 1952).

貸付信託法（昭和二十七年法律第百九十五号）第二条第一項（定義）に規定する貸付信託