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日本法令外国語訳データベースシステム - [法令本文表示] - 法人税法 | 平成二十年法律第二十三号 改正
(定義) 第二条 この法律において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。Definitions Article 2 In this Act, the meanings of the terms listed in the following items are as prescribed respectively in those items:- 二十一 有価証券金融商品取引法（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六十一条の五第一項（デリバティブ取引に係る利益相当額又は損失相当額の益金又は損金算入等）に規定するデリバティブ取引に係るものを除く。）をいう。
- (xxi) securities:These mean the securities prescribed in Article 2, paragraph (1) (Definition) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) and others equivalent thereto that are specified by Cabinet Order (excluding the shares that a corporation, etc. holds in itself and the capital contributions made thereby, and those related to derivative transactions as prescribed in Article 61-5, paragraph (1) (Inclusion, etc. in Gross Profits or Deductible Expenses of the Amount Equivalent to Profit or Loss on Derivative Transactions)).
- 二十九の二 法人課税信託 次に掲げる信託（集団投資信託並びに第十二条第四項第一号（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する退職年金等信託及び同項第二号に規定する特定公益信託等を除く。）をいう。イ 受益権を表示する証券を発行する旨の定めのある信託ロ 第十二条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。）が存しない信託ハ 法人（公共法人及び公益法人等を除く。）が委託者となる信託（信託財産に属する資産のみを信託するものを除く。）で、次に掲げる要件のいずれかに該当するもの（１） 当該法人の事業の全部又は重要な一部（その譲渡につき当該法人の会社法第四百六十七条第一項（第一号又は第二号に係る部分に限る。）の株主総会の決議（これに準ずるものを含む。）を要するものに限る。）を信託し、かつ、その信託の効力が生じた時において、当該法人の株主等が取得する受益権のその信託に係るすべての受益権に対する割合が百分の五十を超えるものとして政令で定めるものに該当することが見込まれていたこと（その信託財産に属する金銭以外の資産の種類がおおむね同一である場合として政令で定める場合を除く。）。（２） その信託の効力が生じた時又はその存続期間（その信託行為において定められた存続期間をいう。（２）において同じ。）の定めの変更の効力が生じた時（（２）において「効力発生時等」という。）において当該法人又は当該法人との間に政令で定める特殊の関係のある者（（２）及び（３）において「特殊関係者」という。）が受託者であり、かつ、当該効力発生時等において当該効力発生時等以後のその存続期間が二十年を超えるものとされていたこと（当該法人又は当該法人の特殊関係者のいずれもがその受託者でなかつた場合において当該法人又は当該法人の特殊関係者がその受託者に就任することとなり、かつ、その就任の時においてその時以後のその存続期間が二十年を超えるものとされていたときを含むものとし、その信託財産の性質上その信託財産の管理又は処分に長期間を要する場合として政令で定める場合を除く。）。（３） その信託の効力が生じた時において当該法人又は当該法人の特殊関係者をその受託者と、当該法人の特殊関係者をその受益者とし、かつ、その時において当該特殊関係者に対する収益の分配の割合の変更が可能である場合として政令で定める場合に該当したこと。ニ 投資信託及び投資法人に関する法律第二条第三項に規定する投資信託ホ 資産の流動化に関する法律（平成十年法律第百五号）第二条第十三項（定義）に規定する特定目的信託
- (xxix)-2 trust subject to corporate taxation: These mean the trusts listed as follows (excluding a group investment trust, a retirement pension trust as prescribed in Article 12, paragraph (4), item (i) (Vesting of Assets and Liabilities in Trust Property and Profits and Expenses to Be Attributed to Trust Property) and a specified charitable trust as prescribed in item (ii) of the paragraph):(a) A trust for which there is a provision to the effect that securities which certify beneficial rights are to be issued(b) A trust for which there are no beneficiaries as prescribed in Article 12, paragraph (1) (including those deemed to be beneficiaries as prescribed in the paragraph pursuant to the provisions of paragraph (2) of the Article)(c) A trust for which a corporation (excluding a public service corporation and a corporation in the public interest, etc.) becomes a settlor (such trust excludes a trust for which only the assets included in a trust property are entrusted) and which meets any of the following requirements:1. That the trust was expected to fall under the category specified by Cabinet Order as a trust for which the whole or a significant part of the corporation's business (limited to the portion whose transfer requires a resolution (including what is equivalent thereto) at a shareholders' meeting of the corporation set forth in Article 467, paragraph (1) (limited to the part pertaining to item (i) or item (ii)) of the Companies Act) has been entrusted, and the rate of beneficial rights obtained by shareholders, etc. of the corporation out of all of the beneficial rights of the trust exceeded 50 percent as of the time when the trust became effective (excluding the case specified by Cabinet Order as a case where the types of assets other than monies included in the trust property are almost the same).2. That at the time when the trust became effective or a change to a provision regarding the duration of the trust (meaning the duration set by the trust deed; the same applies in 2.) became effective (referred to as the "effective time, etc." in 2.), the corporation or a person who has a special relationship thereto as specified by Cabinet Order (referred to as a "person with a special relationship (thereto)" in 2. and 3.) was the trustee and it was found that the duration after the effective time, etc. exceeded 20 years as of the effective time, etc. (including the case where neither the corporation nor a person with a special relationship thereto had been the trustee and either of them newly became the trustee and it was found that the duration thereafter exceeded 20 years as of the time of newly becoming the trustee, and excluding the case specified by Cabinet Order as the case where the management or disposition of the trust property required a long period of time by the nature thereof).3. That the case fell under the category of cases specified by Cabinet Order as a case where the corporation or a person with a special relationship thereto was the trustee and the person with a special relationship to the corporation was a beneficiary at the time when the trust became effective, and the rate of distribution of proceeds to the person with a special relationship thereto can be changed as of that time.(d) An investment trust as prescribed in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations(e) A special purpose trust as prescribed in Article 2, paragraph (13) (Definitions) of the Act on Securitization of Assets (Act No. 105 of 1998)
- 二十九 集団投資信託 次に掲げる信託をいう。イ 合同運用信託ロ 投資信託及び投資法人に関する法律第二条第三項に規定する投資信託（次に掲げるものに限る。）及び外国投資信託（１） 投資信託及び投資法人に関する法律第二条第四項に規定する証券投資信託（２） その受託者（投資信託及び投資法人に関する法律第二条第一項に規定する委託者指図型投資信託にあつては、委託者）による受益権の募集が、同条第八項に規定する公募により行われ、かつ、主として国内において行われるものとして政令で定めるものハ 特定受益証券発行信託（信託法（平成十八年法律第百八号）第百八十五条第三項（受益証券の発行に関する信託行為の定め）に規定する受益証券発行信託のうち、次に掲げる要件のすべてに該当するもの（イに掲げる信託及び次号ハに掲げる信託を除く。）をいう。）（１） 信託事務の実施につき政令で定める要件に該当するものであることについて政令で定めるところにより税務署長の承認を受けた法人（（１）において「承認受託者」という。）が引き受けたものであること（その計算期間開始の日の前日までに、当該承認受託者（当該受益証券発行信託の受託者に就任したことによりその信託事務の引継ぎを受けた承認受託者を含む。）がその承認を取り消された場合及び当該受益証券発行信託の受託者に承認受託者以外の者が就任した場合を除く。）。（２） 各計算期間終了の時における未分配利益の額として政令で定めるところにより計算した金額のその時における元本の総額に対する割合（（３）において「利益留保割合」という。）が政令で定める割合を超えない旨の信託行為における定めがあること。（３） 各計算期間開始の時において、その時までに到来した利益留保割合の算定の時期として政令で定めるもののいずれにおいてもその算定された利益留保割合が（２）に規定する政令で定める割合を超えていないこと。（４） その計算期間が一年を超えないこと。（５） 受益者（受益者としての権利を現に有するものに限る。）が存しない信託に該当したことがないこと。
- (xxix) group investment trust: These mean trusts listed as follows:(a) A jointly operated trust(b) An investment trust as prescribed in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations (limited to those listed as follows) and a foreign investment trust:1. A securities investment trust as prescribed in Article 2, paragraph (4) of the Act on Investment Trusts and Investment Corporations2. A trust specified by Cabinet Order as a trust for which beneficial rights are publicly offered, as prescribed in Article 2, paragraph (8) of the Act on Investment Trusts and Investment Corporations, by the trustee (in the case of an investment trust operated with instructions from the settlor as prescribed in paragraph (1) of the Article, by the settlor) mainly in Japan(c) A specified trust that issues beneficiary certificates (meaning a trust that issues beneficiary certificates as prescribed in Article 185, paragraph (3) (Provisions on Terms of Trust Concerning the Issuance of Beneficiary Certificates) of the Trust Act (Act No. 108 of 2006) that meets all of the following requirements (excluding a trust listed in (a) and a trust listed in (c) of the following item)):1. That the trust has been assumed by a corporation that has obtained approval from the district director of the tax office to the effect that the corporation meets the requirements specified by Cabinet Order for carrying out trust affairs as specified by Cabinet Order (referred to as an "approved trustee" in 1.) (excluding the case where the approved trustee (including an approved trustee who has succeeded to the trust affairs upon becoming the trustee of the trust that issues beneficiary certificates) had its approval rescinded and where any person other than the approved trustee has become a trustee of the trust that issues beneficiary certificates, by the day preceding the first day of the accounting period).2. That there is a provision for trust deeds to the effect that the rate of the amount calculated as specified by Cabinet Order as the amount of undistributed profit as of the end of each accounting period against the total amount of the principal as of the time (referred to as the "rate of retained profit" in 3.) do not exceed the rate specified by Cabinet Order.3. That the calculated rate of retained profit has not exceeded the rate specified by Cabinet Order as prescribed in 2., at any time specified by Cabinet Order as the timing for calculating the rate of retained profit, prior to the start of each accounting period.4. That the accounting period does not exceed one year.5. That the trust has never fallen under the category of trusts for which there are no beneficiaries (limited to those who actually hold the rights of a beneficiary).
- 二十八 公社債投資信託証券投資信託のうち、その信託財産を公債又は社債（会社以外の法人が特別の法律により発行する債券を含む。）に対する投資として運用することを目的とするもので、株式又は出資に対する投資として運用しないものをいう。
- (xxviii) public and company bond investment trust:These mean a securities investment trust that has as its purpose the management of trust property for investment in government bonds or company bonds (including bonds that a corporation other than a company issues under special Acts) and in which the trust property is not managed for investment in shares or capital contributions.
- 二十七 証券投資信託投資信託及び投資法人に関する法律第二条第四項に規定する証券投資信託及びこれに類する外国投資信託をいう。
- (xxvii) securities investment trust:These mean a securities investment trust as prescribed in Article 2, paragraph (4) of the Act on Investment Trusts and Investment Corporations and a foreign investment trust equivalent thereto.
- 二十六 合同運用信託信託会社（金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。）が引き受けた金銭信託で、共同しない多数の委託者の信託財産を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（同条第二十二項に規定する外国投資信託をいう。次号及び第二十九号ロにおいて同じ。）並びに委託者が実質的に多数でないものとして政令で定める信託を除く。）をいう。
- (xxvi) jointly operated trust :These mean a money trust operated by a trust company (including a financial institution as prescribed in Article 1, paragraph (1) (Permission for Concurrent Operations) of the Act on the Concurrent Operation, etc. of a Trust Business by a Financial Institution (Act No. 43 of 1943) that is engaged in a trust business as prescribed in the paragraph under the Act) in which the trust company jointly manages the trust property of multiple settlors who do not act in concert (excluding an investment trust operated without instructions from the settlor as prescribed in Article 2, paragraph (2) (Definitions) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), a foreign investment trust equivalent thereto (meaning a foreign investment trust as prescribed in paragraph (22) of the Article; the same applies in the following item and item (xxix), (b)), and other trusts specified by Cabinet Order as those with settlors who are substantially small in number).
- 二十五 損金経理法人がその確定した決算において費用又は損失として経理することをいう。
- (xxv) account for as atax deductibles:These mean that a corporation accounts for an amount as an expense or a loss in the final settlement of the accounts.
- 二十四 繰延資産法人が支出する費用のうち支出の効果がその支出の日以後一年以上に及ぶもので政令で定めるものをいう。
- (xxiv) deferred assets:These mean expenses paid by a corporation, with the effects of the payment thereof lasting one year or longer after the day on which the payment was made and which are specified by Cabinet Order.
- 二十三 減価償却資産建物、構築物、機械及び装置、船舶、車両及び運搬具、工具、器具及び備品、鉱業権その他の資産で償却をすべきものとして政令で定めるものをいう。
- (xxiii) depreciable assets:This means the buildings, structures, machinery, devices, ships, vehicles and equipment, tools, apparatus and appliances, mining rights, or other assets which are specified by Cabinet Order as assets to be depreciated.
- 二十二 固定資産土地（土地の上に存する権利を含む。）、減価償却資産、電話加入権その他の資産で政令で定めるものをいう。
- (xxii) fixed assets:These mean land (including any right on land), depreciable assets, telephone subscription rights, or other assets as specified by Cabinet Order.
- 三十 中間申告書第七十一条第一項（中間申告）（第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。）の規定による申告書をいう。
- (xxx) interim return:This means a return pursuant to the provisions of Article 71, paragraph (1) (Interim Return) (including the case where it is applied mutatis mutandis pursuant to Article 145, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations)).
- 二十 棚卸資産商品、製品、半製品、仕掛品、原材料その他の資産で棚卸しをすべきものとして政令で定めるもの（有価証券及び第六十一条第一項（短期売買商品の譲渡損益及び時価評価損益の益金又は損金算入）に規定する短期売買商品を除く。）をいう。
- (xx) inventories:These mean commodities, products, semi-finished products, products in progress, raw materials or other assets which are specified by Cabinet Order as those to be inventoried (excluding securities and commodities for short-term trading as prescribed in Article 61, paragraph (1) (Inclusion in Gross Profits or Deductible Expenses of Capital Gain or Losses and Gains or Losses on the Fair Valuation of Commodities for Short-Term Trading)).
- 十九の二 連結欠損金額各連結事業年度の連結所得の金額の計算上当該連結事業年度の損金の額が当該連結事業年度の益金の額を超える場合におけるその超える部分の金額をいう。
- (xix)-2 amount of consolidated operating loss:These mean, in the case where deductible expenses for a consolidated business year exceed gross profits for the consolidated business year, in the calculation of the amount of income for each consolidated business year, the excess amount of the loss.
- 十九 欠損金額各事業年度の所得の金額の計算上当該事業年度の損金の額が当該事業年度の益金の額を超える場合におけるその超える部分の金額をいう。
- (xix) net operating loss:These mean, in the case where deductible expenses for a business year exceed gross profits for the business year, when calculating the amount of income for each business year, the excess amount of the loss.
- 十八の四 連結所得連結親法人及び連結子法人の所得をいう。
- (xviii)-4 consolidated income:These mean the income of a consolidated parent corporation and other consolidated subsidiary corporations.
- 十八の三 連結個別利益積立金額連結利益積立金額のうち各連結法人（連結申告法人に限る。）に帰せられる金額として政令で定める金額をいう。
- (xviii)-3 amount of consolidated individual retained earnings:These mean the amount specified by Cabinet Order as the amount of consolidated retained earnings to be attributed to respective consolidated corporations (limited to corporations subject to corporation tax on consolidated income).
- 十八の二 連結利益積立金額連結法人（連結申告法人に限る。）の連結所得の金額（所得の金額を含む。）で留保している金額として政令で定める金額をいう。
- (xviii)-2 amount of consolidated retained earnings:These mean the amount specified by Cabinet Order as the amount of consolidated income (including the amount of income) of a consolidated corporation (limited to a corporation subject to corporation tax on consolidated income) that has been reserved.
- 十八 利益積立金額法人（連結申告法人を除く。）の所得の金額（第八十一条の十八第一項（連結法人税の個別帰属額の計算）に規定する個別所得金額を含む。）で留保している金額として政令で定める金額をいう。
- (xviii) amount of retained earnings:These mean the amount specified by Cabinet Order as the amount of income of a corporation (excluding a corporation subject to corporation tax on consolidated income) (such amount of income includes individual income as prescribed in Article 81-18, paragraph (1) (Calculation of Individually Attributed Amount of Consolidated Corporation Tax) that has been reserved.
- 十七の二 連結個別資本金等の額連結法人（連結申告法人に限る。）が株主等から出資を受けた金額として政令で定める金額をいう。
- (xvii)-2 amount of consolidated individual stated capital, etc.:These mean the amount specified by Cabinet Order as the amount that a consolidated corporation (limited to a corporation subject to corporation tax on consolidated income) has received from shareholders, etc. as capital contributions.
- 十七 連結資本金等の額連結法人（連結申告法人に限る。）の連結個別資本金等の額の合計額をいう。
- (xvii) amount of consolidated stated capital, etc.:These mean the sum of the amounts of consolidated individual stated capital, etc. of consolidated corporations (limited to corporations subject to corporation tax on consolidated income).
- 三十九 修正申告書国税通則法第十九条第三項（修正申告書）に規定する修正申告書をいう。
- (xxxix) amended return:These mean an amended return prescribed in Article 19, paragraph (3) (Amended Returns) of the Act on General Rules for National Taxes.
- 四十八 地方税地方税法（昭和二十五年法律第二百二十六号）第一条第一項第十四号（用語）に規定する地方団体の徴収金（都、特別区及び全部事務組合のこれに相当する徴収金を含む。）をいう。
- (iv) foreign corporation:These mean a corporation that is not a domestic corporation.
- 四十七 還付加算金国税通則法第五十八条第一項（還付加算金）に規定する還付加算金をいう。
- (iii) domestic corporation:These mean a corporation that has its head office or principal office in Japan.
- 四十六 充当国税通則法第五十七条第一項（充当）の規定による充当をいう。
- (ii) outside Japan:These mean outside the region where this Act is enforced.
- 四十五 附帯税国税通則法第二条第四号（定義）に規定する附帯税をいう。
- (i) in Japan:These mean in the region where this Act is enforced.
- 四十四 決定第十九条（納税地指定の処分の取消しがあつた場合の申告等の効力）及び次編第一章第一節（課税標準及びその計算）の場合を除き、国税通則法第二十五条（決定）の規定による決定をいう。
- 四十三 更正国税通則法第二十四条（更正）又は第二十六条（再更正）の規定による更正をいう。
- (xliii) reassessment:These mean reassessment pursuant to the provisions of Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of the Act on General Rules for National Taxes.
- 四十二 清算中の予納額第百五条（清算中の所得に係る予納申告による納付）又は第百六条（残余財産の一部分配等に係る予納申告による納付）の規定により納付すべき法人税の額（これらの規定に規定する申告書に係る期限後申告書の提出又はこれらの申告書の提出がなかつたことによる決定により納付すべき法人税の額を含むものとし、これらの額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の法人税の額とする。）をいう。
- (xlii) amount of estimated tax due during a liquidation:These mean the amount of corporation tax to be paid pursuant to the provisions of Article 105 (Prepayment Based on a Return for Estimated Tax Due on Income during a Liquidation) or Article 106 (Prepayment Based on a Return for Estimated Tax Due on a Partial Distribution of Residual Property) (including the amount of corporation tax to be paid based on a return filed after the due date as prescribed in these provisions or based on a determination made due to the failure to file such returns, and in the case where an amended return has been filed or a reassessment has been made for the amounts, the amount of corporation tax after the amended return was filed or the reassessment was made).
- 四十一 中間納付額第七十六条（中間申告による納付）（第百四十五条第一項において準用する場合を含む。）又は第八十一条の二十六（連結中間申告による納付）の規定により納付すべき法人税の額（その額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の法人税の額）をいう。
- (xli) amount of interim payment:These mean the amount of corporation tax to be paid pursuant to the provisions of Article 76 (Payment Based on Interim Returns) (including the case where it is applied mutatis mutandis pursuant to Article 145, paragraph (1)) or Article 81-26 (Payment Based on Consolidated Interim Returns) (where an amended return has been filed or a reassessment has been made for the amount, the amount of corporation tax after the amended return was filed or the reassessment was made).
- 四十 青色申告書第百二十一条（青色申告）（第百四十六条第一項（外国法人に対する準用）において準用する場合を含む。）の規定により青色の申告書によつて提出する第三十号、第三十一号及び第三十三号から第三十七号までに掲げる申告書並びにこれらの申告書に係る修正申告書をいう。
- (xl) blue return:These mean a return listed in item (xxx), item (xxxi), and items (xxxiii) through (xxxvii) and an amended return related thereto filed in a blue form pursuant to the provisions of Article 121 (Blue Returns) (including the case where it is applied mutatis mutandis pursuant to Article 146, paragraph (1) (Mutatis Mutandis Application to Foreign Corporations)).
- 十六 資本金等の額法人（各連結事業年度の連結所得に対する法人税を課される連結事業年度の連結法人（以下この条において「連結申告法人」という。）を除く。）が株主等から出資を受けた金額として政令で定める金額をいう。
- (xvi) amount of stated capital, etc.:These mean the amount specified by Cabinet Order as the amount of capital contributions from shareholders, etc. received by a corporation (excluding a consolidated corporation for a consolidated business year liable for corporation tax on consolidated income for each consolidated business year (hereinafter referred to as a "corporation subject to corporation tax on consolidated income" in this Article)).
- 三十八 期限後申告書国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告書）に規定する期限後申告書をいう。
- (xxxviii) return filed after the due date:These mean a return filed after the due date prescribed in Article 18, paragraph (2) (Returns Filed after the Due Date) of the Act on General Rules for National Taxes (Act No. 66 of 1962).
- 三十七 清算確定申告書第百四条第一項（清算確定申告）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。）をいう。
- (xxxvii) tax return in a liquidation:These mean a return pursuant to the provisions of Article 104, paragraph (1) (Final Returns in a Liquidation) (including a return filed after the due date).
- 三十六 残余財産分配等予納申告書第百三条第一項（残余財産の一部分配等に係る予納申告）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。）をいう。
- (xxxvi) return for estimated tax due on the distribution of residual property:These mean a return pursuant to the provisions of Article 103, paragraph (1) (Returns for Estimated Tax Due on Partial Distributions of Residual Property) (including a return filed after the due date).
- 三十五 清算事業年度予納申告書第百二条第一項（清算中の所得に係る予納申告）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。）をいう。
- (xxxv) return for estimated tax due in a liquidation accounting period:These mean a return pursuant to the provisions of Article 102, paragraph (1) (Return for Estimated Tax Due on Income during a Liquidation) (including a return filed after the due date).
- 三十四 退職年金等積立金確定申告書第八十九条（退職年金等積立金に係る確定申告）（第百四十五条の五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。）をいう。
- (xxxiv) tax return for retirement pension fund:These mean a return pursuant to the provisions of Article 89 (Final Return for a Retirement Pension Fund) (including the case where it is applied mutatis mutandis pursuant to Article 145-5) (including a return filed after the due date).
- 三十三 退職年金等積立金中間申告書第八十八条（退職年金等積立金に係る中間申告）（第百四十五条の五（外国法人に対する準用）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。）をいう。
- (xxxiii) interim return for a retirement pension fund:These mean a return pursuant to the provisions of Article 88 (Interim Returns for Retirement Pension Funds) (including the case where it is applied mutatis mutandis pursuant to Article 145-5 (Application Mutatis Mutandis to Foreign Corporations)) (such returns include returns filed after the due date).
- 三十二 連結確定申告書第八十一条の二十二第一項（連結確定申告）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。）をいう。
- (xxxii) consolidated tax return:These mean a return pursuant to the provisions of Article 81-22, paragraph (1) (Consolidated Final Return) (including a return filed after the due date).
- 三十一の二 連結中間申告書第八十一条の十九第一項（連結中間申告）の規定による申告書をいう。
- (xxxi)-2 consolidated interim return:These mean a return pursuant to the provisions of Article 81-19, paragraph (1) (Consolidated Interim Return).
- 三十一 確定申告書第七十四条第一項（確定申告）（第百四十五条第一項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。）をいう。
- (xxxi) tax return:These mean a return pursuant to the provisions of Article 74, paragraph (1) (Final Return) (including the case where it is applied mutatis mutandis pursuant to Article 145, paragraph (1)) (including a return filed after the due date).
- 十 同族会社会社の株主等（その会社が自己の株式又は出資を有する場合のその会社を除く。）の三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び法人がその会社の発行済株式又は出資（その会社が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十を超える数又は金額の株式又は出資を有する場合その他政令で定める場合におけるその会社をいう。
- (x) family company:These mean a company that has three or fewer shareholders, etc. (excluding a company that holds shares or capital contributions in itself) with whom an individual or a corporation that holds shares or capital contributions accounting for more than 50 percent of the total number or total amount of the issued shares of or capital contributions to the company (excluding shares or capital contributions it holds in itself) has a special relationship as specified by Cabinet Order.
- 十二の六の三 株式交換完全子法人株式交換によりその株主の有する株式を他の法人に取得させた当該株式を発行した法人をいう。
- (xii)-6-3 wholly owned subsidiary corporation in a share exchange:These mean a corporation that has issued shares and had another corporation acquire the issued shares held by its shareholders as a result of a share exchange.
- 十二の六の二 被事後設立法人事後設立により事後設立法人から資産の移転を受け、又はこれと併せて負債の移転を受けた法人をいう。
- (xii)-6-2 corporation receiving a post-formation contribution):These mean a corporation that received a transfer of assets or assets and liabilities from a transferring corporation in a post-formation contribution, as a result of a post-formation contribution of assets and/or liabilities.
- 十二の六 事後設立法人事後設立（会社法（平成十七年法律第八十六号）第四百六十七条第一項第五号（事業譲渡等の承認等）又は保険業法（平成七年法律第百五号）第六十二条の二第一項第四号（事業の譲渡等）に掲げる行為に係る契約に基づき行われる資産又は負債の移転をいう。次号及び第十二号の十五において同じ。）によりその有する資産の移転を行い、又はこれと併せてその有する負債の移転を行つた法人をいう。
- (xii)-6 corporation effecting a post-formation contribution :These mean a corporation whose assets and/or liabilities were transferred to another corporation as a result of a post-formation contribution (meaning a transfer of assets or liabilities based on a contract concerning the acts listed in Article 467, paragraph (1), item (v) (Approvals of Transfer of Business) of the Companies Act (Act No. 86 of 2005) or Article 62-2, paragraph (1), item (iv) (Transfer of Business) of the Insurance Business Act (Act No. 105 of 1995); the same applies in the following item and item (xii)-15).
- 十二の五 被現物出資法人現物出資により現物出資法人から資産の移転を受け、又はこれと併せて負債の移転を受けた法人をいう。
- (xii)-5 corporation receiving a capital contribution in kind:These mean a corporation that has received a transfer of assets and/or liabilities from a corporation making a capital contribution in kind as a result of a contribution in kind to its capital.
- 十二の四 現物出資法人現物出資によりその有する資産の移転を行い、又はこれと併せてその有する負債の移転を行つた法人をいう。
- (xii)-4 corporation making a capital contribution in kind:These mean a corporation whose assets and/or liabilities were transferred to another corporation as a result of a contribution in kind to the capital of other corporation.
- 十二の三 分割承継法人分割により分割法人から資産及び負債の移転を受けた法人をいう。
- (xii)-3 succeeding corporation in a company split:These mean a corporation that received a transfer of assets and liabilities from a splitting corporation as a result of a company split.
- 十二の二 分割法人分割によりその有する資産及び負債の移転を行つた法人をいう。
- (xii)-2 splitting corporation:These mean a corporation whose assets and liabilities were transferred to another corporation as a result of a company split.
- 十二 合併法人合併により被合併法人から資産及び負債の移転を受けた法人をいう。
- (xii) acquiring corporation:These mean a corporation that has received a transfer of assets and liabilities from an acquired corporation as a result of a merger.
- 十一 被合併法人合併によりその有する資産及び負債の移転を行つた法人をいう。
- (xi) acquired corporation:These mean a corporation whose assets and liabilities were transferred to another corporation as a result of a merger.
- 十二の六の四 株式交換完全親法人株式交換により他の法人の株式を取得したことによつて当該法人の発行済株式の全部を有することとなつた法人をいう。
- (xii)-6-4 wholly owning parent corporation in a share exchange:These mean a corporation that has come to hold the whole of another corporation's issued shares by acquiring the corporation's shares as a result of a share exchange.
- 九の二 非営利型法人 一般社団法人又は一般財団法人（公益社団法人又は公益財団法人を除く。）のうち、次に掲げるものをいう。イ その行う事業により利益を得ること又はその得た利益を分配することを目的としない法人であつてその事業を運営するための組織が適正であるものとして政令で定めるものロ その会員から受け入れる会費により当該会員に共通する利益を図るための事業を行う法人であつてその事業を運営するための組織が適正であるものとして政令で定めるもの
- (ix)-2 non-profit corporation: These mean a general incorporated association or general incorporated foundation (excluding public interest incorporated associations or public interest incorporated foundations) that falls under any of the following:(a) A corporation whose purpose is not to obtain profit from its business or to distribute any of the profit it has obtained, and whose organization is specified by Cabinet Order as being proper for the operation of its business(b) A corporation that utilizes membership fees received from its members and conducts its business in order to obtain a benefit common to those members, and whose organization is specified by Cabinet Order as being proper for the operation of its business
- 九 普通法人第五号から第七号までに掲げる法人以外の法人をいい、人格のない社団等を含まない。
- (ix) ordinary corporation:These mean a corporation other than those listed in items (v) through (vii), excluding any association or foundation without a juridical personality, etc.
- 八 人格のない社団等法人でない社団又は財団で代表者又は管理人の定めがあるものをいう。
- (viii) association or foundation without juridical personality:These mean an association or foundation that is not a juridical person and that has special provisions concerning the representative or administrator.
- 七 協同組合等別表第三に掲げる法人をいう。
- (vii) cooperative, etc.:This means any of the corporations listed in Appended Table 3.
- 六 公益法人等別表第二に掲げる法人をいう。
- (vi) corporation in the public interest, etc.:These mean any of the corporations listed in Appended Table 2.
- 五 公共法人別表第一に掲げる法人をいう。
- (v) public service corporation:These mean any of the corporations listed in Appended Table 1.
- 四 外国法人内国法人以外の法人をいう。
- (iv) foreign corporation:These mean a corporation that is not a domestic corporation.
- 三 内国法人国内に本店又は主たる事務所を有する法人をいう。
- (iii) domestic corporation:These mean a corporation that has its head office or principal office in Japan.
- 二 国外この法律の施行地外の地域をいう。
- (ii) outside Japan:These mean outside the region where this Act is enforced.
- 十二の十一 適格分割 次のいずれかに該当する分割（分割型分割にあつては分割法人の株主等に分割承継法人の株式又は分割承継親法人株式（分割承継法人との間に当該分割承継法人の発行済株式等の全部を保有する関係として政令で定める関係がある法人の株式をいう。以下この号において同じ。）のいずれか一方の株式以外の資産（当該株主等に対する剰余金の配当等として交付される分割対価資産以外の金銭その他の資産を除く。）が交付されず、かつ、当該株式が当該株主等の有する分割法人の株式の数の割合に応じて交付されるものに、分社型分割にあつては分割法人に分割承継法人の株式又は分割承継親法人株式のいずれか一方の株式以外の資産が交付されないものに限る。）をいう。イ その分割に係る分割法人と分割承継法人との間にいずれか一方の法人が他方の法人の発行済株式等の全部を直接又は間接に保有する関係その他の政令で定める関係がある場合の当該分割ロ その分割に係る分割法人と分割承継法人との間にいずれか一方の法人が他方の法人の発行済株式等の総数の百分の五十を超え、かつ、百分の百に満たない数の株式を直接又は間接に保有する関係その他の政令で定める関係がある場合の当該分割のうち、次に掲げる要件のすべてに該当するもの（１） 当該分割により分割事業（分割法人の分割前に営む事業のうち、当該分割により分割承継法人において営まれることとなるものをいう。ロにおいて同じ。）に係る主要な資産及び負債が当該分割承継法人に移転していること（当該分割後に当該分割承継法人を被合併法人とする適格合併を行うことが見込まれている場合には、当該主要な資産及び負債が、当該分割により当該分割承継法人に移転し、当該適格合併により当該適格合併に係る合併法人に移転することが見込まれていること。）。（２） 当該分割の直前の分割事業に係る従業者のうち、その総数のおおむね百分の八十以上に相当する数の者が当該分割後に当該分割承継法人の業務に従事することが見込まれていること（当該分割後に当該分割承継法人を被合併法人とする適格合併を行うことが見込まれている場合には、当該相当する数の者が、当該分割後に当該分割承継法人の業務に従事し、当該適格合併後に当該適格合併に係る合併法人の業務に従事することが見込まれていること。）。（３） 当該分割に係る分割事業が当該分割後に当該分割承継法人において引き続き営まれることが見込まれていること（当該分割後に当該分割承継法人を被合併法人とする適格合併を行うことが見込まれている場合には、当該分割事業が、当該分割後に当該分割承継法人において営まれ、当該適格合併後に当該適格合併に係る合併法人において引き続き営まれることが見込まれていること。）。ハ その分割に係る分割法人と分割承継法人（当該分割が法人を設立する分割である場合にあつては、当該分割法人と他の分割法人）とが共同で事業を営むための分割として政令で定めるもの
- (xii)-11 qualified company split: These mean a company split falling under any of the following (in the case of a company split by split-off, limited to a company split in which the shareholders, etc. of the splitting corporation do not receive the delivery of assets other than either the shares of the succeeding corporation in a company split or the shares of the succeeding parent corporation (meaning the shares of a corporation that has a relationship with the succeeding corporation that is specified by Cabinet Order as being a relationship whereby the corporation holds the whole of the issued shares, etc. of the succeeding corporation; hereinafter the same applies in this item) (such assets exclude monies or other assets other than the assets as a consideration for the split delivered as a dividend, etc. of surplus to the shareholders, etc.) but receive the shares, in accordance with the rate of the number of the shares of the splitting corporation that they hold, and in the case of a company split by spin-off, limited to a company split in which a splitting corporation does not receive the delivery of assets other than either the shares of the succeeding corporation in a company split or the shares of the succeeding parent corporation in a company split):(a) A company split in the case where either the splitting corporation or the succeeding corporation in a company split has a relationship whereby one of the corporations holds directly or indirectly the whole of the issued shares, etc. of the other corporation, or any other relationship as specified by Cabinet Order(b) A company split in the case where either the splitting corporation or the succeeding corporation in a company split has a relationship whereby one of the corporations holds directly or indirectly more than 50 percent but less than 100 percent of the total number of the issued shares, etc. of the other corporation, or any other relationship as specified by Cabinet Order, and which meets all of the following requirements:1. That the major assets and liabilities pertaining to the business succeeded to in a company split (meaning the part of a business conducted by the splitting corporation prior to the company split that is to be conducted by the succeeding corporation in a company split, as a result of the company split; the same applies in (b)) have been transferred to the succeeding corporation in a company split as a result of the company split (in the case where, following the company split in question, a qualified merger is expected to be effected wherein the succeeding corporation in the company split is to become an acquired corporation, that the major assets and liabilities are expected to be transferred to the succeeding corporation in a company split as a result of the company split and then to be transferred to the acquiring corporation involved in the qualified merger as a result of the qualified merger).2. That approximately 80 percent or more of the total number of employees engaged in the business succeeded to as of immediately prior to the company split are expected to engage in the business of the succeeding corporation in a company split after the company split (in the case where, following the company split in question, a qualified merger is expected to be effected wherein the succeeding corporation in the company split is to become an acquired corporation, that the number of employees are expected to engage in the business of the succeeding corporation in a company split after the company split and then engage in the business of the acquiring corporation involved in the qualified merger thereafter).3. That the business succeeded to in a company split is expected to be conducted on a continuous basis by the succeeding corporation in a company split after the company split (in the case where, following the company split in question, a qualified merger is expected to be effected wherein the succeeding corporation in the company split is to become an acquired corporation, that the business succeeded to in the company split is expected to be conducted by the succeeding corporation in a company split after the company split and then be conducted on a continuous basis by the acquiring corporation involved in the qualified merger thereafter).(c) A company split specified by Cabinet Order as being a company split to allow the splitting corporation and the succeeding corporation in a company split (where the company split aims to establish a corporation, for one splitting corporation and another splitting corporation) to conduct business jointly
- 十五 役員法人の取締役、執行役、会計参与、監査役、理事、監事及び清算人並びにこれら以外の者で法人の経営に従事している者のうち政令で定めるものをいう。
- (xv) officer:These mean an executive officer, operating officer, accounting advisor, auditor, director, inspector, or liquidator, and any person other than those persons who engages in the management of a corporation and is specified by Cabinet Order.
- 十四 株主等株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者をいう。
- (xiv) shareholder, etc.:These mean a shareholder, member of a general partnership company, limited partnership company, or limited liability company, or any other contributor to a corporation.
- 十三 収益事業販売業、製造業その他の政令で定める事業で、継続して事業場を設けて行われるものをいう。
- (xiii) profit-making business:These mean a sales business, manufacturing business or any other business as specified by Cabinet Order that is conducted on a continuous basis by maintaining a workplace.
- 十二の十七 適格株式移転 次のいずれかに該当する株式移転で株式移転完全子法人の株主に株式移転完全親法人の株式以外の資産（株式移転に反対する当該株主に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されないものをいう。イ その株式移転に係る株式移転完全子法人と当該株式移転に係る他の株式移転完全子法人（以下この号において「他の株式移転完全子法人」という。）との間に同一の者によつてそれぞれの法人の発行済株式（自己が有する自己の株式を除く。ロにおいて同じ。）の全部を直接若しくは間接に保有される関係その他の政令で定める関係がある場合の当該株式移転又は一の法人のみがその株式移転完全子法人となる株式移転で政令で定めるものロ その株式移転に係る株式移転完全子法人と他の株式移転完全子法人との間にいずれか一方の法人が他方の法人の発行済株式の総数の百分の五十を超え、かつ、百分の百に満たない数の株式を直接又は間接に保有する関係その他の政令で定める関係がある場合の当該株式移転のうち、次に掲げる要件のすべてに該当するもの（１） 当該株式移転に係る各株式移転完全子法人の当該株式移転の直前の従業者のうち、その総数のおおむね百分の八十以上に相当する数の者が当該株式移転完全子法人の業務に引き続き従事することが見込まれていること（当該株式移転後に当該株式移転完全子法人を被合併法人等とする適格組織再編成に伴い当該相当する数の者の全部又は一部が当該適格組織再編成に係る合併法人等に引き継がれることが見込まれている場合には、当該相当する数の者のうち当該合併法人等に引き継がれるもの（（１）において「合併等引継従業者」という。）が当該株式移転後に当該株式移転完全子法人の業務に従事し、当該適格組織再編成後に当該合併法人等の業務に従事することが見込まれ、かつ、当該相当する数の者のうち当該合併等引継従業者以外のものが当該株式移転完全子法人の業務に引き続き従事することが見込まれていること。）。（２） 当該株式移転に係る各株式移転完全子法人の当該株式移転前に営む主要な事業が当該株式移転完全子法人において引き続き営まれることが見込まれていること（当該株式移転後に当該株式移転完全子法人を被合併法人等とする適格組織再編成によりその主要な事業が移転することが見込まれている場合には、当該主要な事業が、当該株式移転後に当該株式移転完全子法人において営まれ、当該適格組織再編成後に当該適格組織再編成に係る合併法人等において引き続き営まれることが見込まれていること。）。ハ その株式移転に係る株式移転完全子法人と他の株式移転完全子法人とが共同で事業を営むための株式移転として政令で定めるもの
- (xii)-17 qualified share transfer: These mean a share transfer that falls under any of the following, in which the shareholders of the wholly owned subsidiary corporation in a share transfer do not receive the delivery of any assets other than the shares of the wholly owning parent corporation in the share transfer (such assets exclude monies or any other assets to be delivered to the shareholders who oppose the share transfer as the consideration based on their demand that their shares be purchased from them):(a) A share transfer in the case where one wholly owned subsidiary corporation in the share transfer and a second wholly owned subsidiary corporation in the share transfer (hereinafter referred to as "the second wholly owned subsidiary corporation in the share transfer" in this item) have a relationship whereby the whole of each of the corporations' issued shares (excluding the shares they hold in themselves) are held directly or indirectly by the same person, or any other relationship as specified by Cabinet Order, or a share transfer in which only one corporation becomes the wholly owned subsidiary corporation in the share transfer and which is specified by Cabinet Order(b) A share transfer in the case where either one wholly owned subsidiary corporation in a share transfer or a second wholly owned subsidiary corporation in the share transfer has a relationship whereby one of the corporations holds directly or indirectly more than 50 percent but less than 100 percent of the total number of the issued shares of the other corporation, or any other relationship as specified by Cabinet Order, and which meets all of the following requirements:1. That approximately 80 percent or more of the total number of employees of a wholly owned subsidiary corporation in a share transfer as of immediately prior to the share transfer are expected to continue to be engaged in the business of the wholly owned subsidiary corporation in the share transfer (in the case where, following the share transfer in question, a qualified organizational restructuring is expected to be effected wherein the wholly owned subsidiary corporation in the share transfer is to become the acquired corporation, etc., that the whole or a part of the number of employees are expected to be absorbed by the acquiring corporation, etc. involved in the qualified organizational restructuring, that the portion of the number of employees who are absorbed by the acquiring corporation, etc. (referred to as "employees absorbed in the merger, etc." in 1.) are expected to be engaged in the business of the wholly owned subsidiary corporation in the share transfer after the share transfer and then to be engaged in the business of the acquired corporation, etc. after the qualified organizational restructuring, and that the rest of the number of employees other than the employees absorbed in the merger, etc. are expected to continue to be engaged in the business of the wholly owned subsidiary corporation in the share transfer after the qualified organizational restructuring.2. That the main business conducted by the wholly owned subsidiary corporation in a share transfer prior to the share transfer is expected to be conducted on a continuous basis by the wholly owned subsidiary corporation in the share transfer (in the case where, following the share transfer in question, the main business is expected to be transferred as a result of a qualified organizational restructuring wherein the wholly owned subsidiary corporation in a share transfer is to become the acquired corporation, etc., that the main business is expected to be conducted by the wholly owned subsidiary corporation in the share transfer after the share transfer and then to be conducted on a continuous basis by the acquiring corporation involved in the qualified organizational restructuring thereafter).(c) A share transfer specified by Cabinet Order as being a share transfer to allow the wholly owned subsidiary corporation in the share transfer and another wholly owned subsidiary corporation in the share transfer to conduct business jointly
- 十二の十六 適格株式交換 次のいずれかに該当する株式交換で株式交換完全子法人の株主に株式交換完全親法人の株式又は株式交換完全支配親法人株式（株式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を保有する関係として政令で定める関係がある法人の株式をいう。）のいずれか一方の株式以外の資産（当該株主に対する剰余金の配当として交付される金銭その他の資産及び株式交換に反対する当該株主に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されないものをいう。イ その株式交換に係る株式交換完全子法人と株式交換完全親法人との間に同一の者によつてそれぞれの法人の発行済株式等の全部を直接又は間接に保有される関係その他の政令で定める関係がある場合の当該株式交換ロ その株式交換に係る株式交換完全子法人と株式交換完全親法人との間にいずれか一方の法人が他方の法人の発行済株式等の総数の百分の五十を超え、かつ、百分の百に満たない数の株式を直接又は間接に保有する関係その他の政令で定める関係がある場合の当該株式交換のうち、次に掲げる要件のすべてに該当するもの（１） 当該株式交換完全子法人の当該株式交換の直前の従業者のうち、その総数のおおむね百分の八十以上に相当する数の者が当該株式交換完全子法人の業務に引き続き従事することが見込まれていること（当該株式交換後に当該株式交換完全子法人を被合併法人、分割法人、現物出資法人又は事後設立法人（以下この号及び次号において「被合併法人等」という。）とする適格合併、適格分割、適格現物出資又は適格事後設立（以下この号及び次号において「適格組織再編成」という。）に伴い当該相当する数の者の全部又は一部が当該適格組織再編成に係る合併法人、分割承継法人、被現物出資法人又は被事後設立法人（以下この号及び次号において「合併法人等」という。）に引き継がれることが見込まれている場合には、当該相当する数の者のうち当該合併法人等に引き継がれるもの（（１）において「合併等引継従業者」という。）が当該株式交換後に当該株式交換完全子法人の業務に従事し、当該適格組織再編成後に当該合併法人等の業務に従事することが見込まれ、かつ、当該相当する数の者のうち当該合併等引継従業者以外のものが当該株式交換完全子法人の業務に引き続き従事することが見込まれていること。）。（２） 当該株式交換完全子法人の当該株式交換前に営む主要な事業が当該株式交換完全子法人において引き続き営まれることが見込まれていること（当該株式交換後に当該株式交換完全子法人を被合併法人等とする適格組織再編成によりその主要な事業が移転することが見込まれている場合には、当該主要な事業が、当該株式交換後に当該株式交換完全子法人において営まれ、当該適格組織再編成後に当該適格組織再編成に係る合併法人等において引き続き営まれることが見込まれていること。）。ハ その株式交換に係る株式交換完全子法人と株式交換完全親法人とが共同で事業を営むための株式交換として政令で定めるもの
- (xii)-16 qualified share exchange: These mean a share exchange that falls under any of the following, in which shareholders of a wholly owned subsidiary corporation in the share exchange do not receive the delivery of assets other than either the shares of the wholly owning parent corporation in the share exchange or the shares of the fully controlling parent corporation in the share exchange (meaning the shares of a corporation that has a relationship with the wholly owning parent corporation that is specified by Cabinet Order as being a relationship whereby the corporation holds the whole of the issued shares, etc. of the wholly owning parent corporation) (such assets exclude monies or other assets to be delivered as a dividend of surplus to the shareholders and monies or other assets to be delivered to the shareholders who oppose the share exchange as the consideration based on their demand that their shares be purchased from them):(a) A share exchange in the case where the wholly owned subsidiary corporation in the share exchange and the wholly owning parent corporation in the share exchange have a relationship whereby the whole of each of the corporations' issued shares, etc. are held directly or indirectly by the same person, or any other relationship as specified by Cabinet Order(b) A share exchange in the case where either the wholly owned subsidiary corporation in the share exchange or the wholly owning parent corporation in the share exchange has a relationship whereby one of the corporations holds directly or indirectly more than 50 percent but less than 100 percent of the total number of the issued shares, etc. of the other corporation, or any other relationship as specified by Cabinet Order, and which meets all of the following requirements:1. That approximately 80 percent or more of the total number of employees of the wholly owned subsidiary corporation in the share exchange as of immediately prior to the share exchange are expected to continue to be engaged in the business of the wholly owned subsidiary corporation in the share exchange (in the case where, following the share exchange in question, a qualified merger, qualified company split, qualified contribution in kind, or qualified post-formation contribution acquisition that has taken is expected to be effected, wherein the wholly owned subsidiary corporation in the share exchange is to become the acquired corporation, splitting corporation, corporation making a capital contribution in kind, or transferring corporation (hereinafter referred to as an "acquired corporation, etc." in this item and the following item) (hereinafter such qualified merger, qualified company split, qualified contribution in kind, or qualified post-formation contribution is referred to as a "qualified organizational restructuring" in this item and the following item), that the whole or a part of the number of employees are expected to be absorbed by the acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or transferee corporation (hereinafter referred to as a "acquiring corporation, etc." in this item and the following item), that the portion of the number of employees who are absorbed by the acquiring corporation, etc. (referred to as "employees absorbed in the merger, etc." in 1.) are expected to engage in the business of the wholly owned subsidiary corporation in the share exchange after the share exchange and then to engage in the business of the acquired corporation, etc. after the qualified organizational restructuring, and that the remaining number of the employees other than the employees absorbed in the merger, etc. are expected to continue to be engaged in the business of the wholly owned subsidiary corporation in the share exchange after the qualified organizational restructuring.2. That the main business conducted by the wholly owned subsidiary corporation in a share exchange prior to the share exchange is expected to be conducted on a continuous basis by the wholly owned subsidiary corporation in a share exchange (where the main business is expected to be transferred as a result of a qualified organizational restructuring, wherein the wholly owned subsidiary corporation in the share exchange is to become the acquired corporation, etc., that the main business is expected to be conducted by the wholly owned subsidiary corporation in the share exchange after the share exchange and then to be conducted on a continuous basis by the acquiring corporation involved in the qualified organizational restructuring thereafter).(c) A share exchange specified by Cabinet Order as being a share exchange to allow the wholly owned subsidiary corporation in the share exchange and the wholly owning parent corporation in the share exchange to conduct business jointly
- 十二の十五 適格事後設立事後設立のうち、事後設立法人が被事後設立法人の発行済株式等の全部を保有していることその他の政令で定める要件に該当するもの（外国法人に前号に規定する政令で定める資産又は負債の移転を行うものを除く。）をいう。
- (xii)-15 qualified post-formation contribution:These mean a post-formation contribution acquisition of assets and/or liabilities that meets the requirement that the transferring corporation holds the whole of the issued shares, etc. of the transferee corporation, and any other requirements as specified by Cabinet Order (excluding a post-formation contribution acquisition of assets and/or liabilities in which the assets or liabilities specified by Cabinet Order as prescribed in the preceding item are transferred to a foreign corporation).
- 十二の十四 適格現物出資 次のいずれかに該当する現物出資（外国法人に国内にある資産又は負債として政令で定める資産又は負債の移転を行うもの及び新株予約権付社債に付された新株予約権の行使に伴う当該新株予約権付社債についての社債の給付を除き、現物出資法人に被現物出資法人の株式のみが交付されるものに限る。）をいう。イ その現物出資に係る現物出資法人と被現物出資法人との間にいずれか一方の法人が他方の法人の発行済株式等の全部を直接又は間接に保有する関係その他の政令で定める関係がある場合の当該現物出資ロ その現物出資に係る現物出資法人と被現物出資法人との間にいずれか一方の法人が他方の法人の発行済株式等の総数の百分の五十を超え、かつ、百分の百に満たない数の株式を直接又は間接に保有する関係その他の政令で定める関係がある場合の当該現物出資のうち、次に掲げる要件のすべてに該当するもの（１） 当該現物出資により現物出資事業（現物出資法人の現物出資前に営む事業のうち、当該現物出資により被現物出資法人において営まれることとなるものをいう。ロにおいて同じ。）に係る主要な資産及び負債が当該被現物出資法人に移転していること（当該現物出資後に当該被現物出資法人を被合併法人とする適格合併を行うことが見込まれている場合には、当該主要な資産及び負債が、当該現物出資により当該被現物出資法人に移転し、当該適格合併により当該適格合併に係る合併法人に移転することが見込まれていること。）。（２） 当該現物出資の直前の現物出資事業に係る従業者のうち、その総数のおおむね百分の八十以上に相当する数の者が当該現物出資後に当該被現物出資法人の業務に従事することが見込まれていること（当該現物出資後に当該被現物出資法人を被合併法人とする適格合併を行うことが見込まれている場合には、当該相当する数の者が、当該現物出資後に当該被現物出資法人の業務に従事し、当該適格合併後に当該適格合併に係る合併法人の業務に従事することが見込まれていること。）。（３） 当該現物出資に係る現物出資事業が当該現物出資後に当該被現物出資法人において引き続き営まれることが見込まれていること（当該現物出資後に当該被現物出資法人を被合併法人とする適格合併を行うことが見込まれている場合には、当該現物出資事業が、当該現物出資後に当該被現物出資法人において営まれ、当該適格合併後に当該適格合併に係る合併法人において引き続き営まれることが見込まれていること。）。ハ その現物出資に係る現物出資法人と被現物出資法人（当該現物出資が法人を設立する現物出資である場合にあつては、当該現物出資法人と他の現物出資法人）とが共同で事業を営むための現物出資として政令で定めるもの
- (xii)-14 qualified contribution in kind: These mean a contribution in kind to the capital of the receiving corporation (excluding the transfer of assets or liabilities specified by Cabinet Order as being assets or liabilities located in Japan transferred to a foreign corporation and the delivery of bonds with share options resulting from the exercise of share options attached to bonds with share options, and limited to a contribution in kind in which only the shares of the corporation receiving a capital contribution in kind are delivered to a corporation making a capital contribution in kind) that falls under either of the following:(a) A contribution in kind to the capital of the receiving corporation in the case where either the corporation making a capital contribution in kind or the corporation receiving a capital contribution in kind has a relationship whereby one of the corporations holds directly or indirectly the whole of the issued shares, etc. of the other corporation, or any other relationship as specified by Cabinet Order(b) A contribution in kind to the capital of the receiving corporation in the case where either the corporation making a capital contribution in kind or the corporation receiving a capital contribution in kind has a relationship whereby one of the corporations holds directly or indirectly more than 50 percent but less than 100 percent of the total number of the issued shares of the other corporation, or any other relationship as specified by Cabinet Order, and which meets all the following requirements:1. That the major assets and liabilities pertaining to the business contributed in a contribution in kind (meaning the part of a business conducted by the corporation making a capital contribution in kind prior to the contribution in kind that is to be conducted by the corporation receiving a capital contribution in kind as a result of the contribution in kind; the same applies in (b)) have been transferred to the corporation making a capital contribution in kind as a result of the contribution in kind (in the case where, following the contribution in question, a qualified merger, wherein the corporation receiving a capital contribution in kind is an acquired corporation, is expected to be effected wherein the receiving corporation of the contribution in kind is to become an acquired corporation, that the major assets and liabilities are expected to be transferred to the corporation receiving a capital contribution in kind as a result of the contribution in kind and then to be transferred to the acquiring corporation involved in the qualified merger, as a result of the qualified merger).2. That approximately 80 percent or more of the total number of employees engaged in the business contributed in a contribution in kind as of immediately prior to the contribution are expected to engage in the business of the corporation receiving a capital contribution in kind after the contribution in kind (in the case where, following the contribution in question, a qualified merger is expected to be effected wherein the receiving corporation of the contribution in kind is to become an acquired corporation, that the number of employees are expected to engage in the business of the corporation receiving a capital contribution in kind after the contribution in kind and then engage in the business of the acquiring corporation involved in the qualified merger thereafter).3. That the business contributed in a contribution in kind is expected to be conducted on a continuous basis by the corporation receiving a capital contribution in kind after the contribution in kind (in the case where, following the contribution in question, a qualified merger is expected to be effected wherein the receiving corporation of the contribution in kind is to become an acquired corporation, that the business contributed in the contribution in kind is expected to be conducted by the corporation receiving a capital contribution in kind after the contribution and then to be conducted on a continuous basis by the acquiring corporation involved in the qualified merger thereafter).(c) A contribution in kind to the capital of the receiving corporation that is specified by Cabinet Order as being a contribution in kind to allow for the corporation making a capital contribution in kind and the corporation receiving a capital contribution in kind (where the contribution in kind aims to establish a corporation, for one corporation making a capital contribution in kind and any other corporation making a capital contribution in kind) to conduct business jointly
- 十二の十三 適格分社型分割分社型分割のうち適格分割に該当するものをいう。
- (xii)-13 qualified company split by spin-off:These mean a company split by spin-off that falls under the category of qualified company split.
- 十二の十二 適格分割型分割分割型分割のうち適格分割に該当するものをいう。
- (xii)-12 qualified company split by split-off:These mean a company split by split-off that falls under the category of qualified company split.
- 一 国内この法律の施行地をいう。
- (i) in Japan:These mean in the region where this Act is enforced.
- 十二の十 分社型分割分割により分割法人が交付を受ける分割対価資産がその分割の日において当該分割法人の株主等に交付されない場合の当該分割をいう。
- (xii)-10 company split by spin-off:These mean a company split in the case where the assets as a consideration for a split that a splitting corporation receives as a result of the company split are not delivered to the shareholders, etc. of the splitting corporation as of the date of the company split.
- 十二の九 分割型分割分割により分割法人が交付を受ける分割承継法人の株式その他の資産（次号及び第十二号の十一において「分割対価資産」という。）のすべてがその分割の日において当該分割法人の株主等に交付される場合の当該分割をいう。
- (xii)-9 company split by split-off:These mean a company split in the case where the whole of the shares or other assets of a succeeding corporation in a company split that a splitting corporation receives as a result of the company split (referred to as the "assets as a consideration for a split" in the following item and item (xii)-11) are delivered to the shareholders, etc. of the splitting corporation as of the date of the company split.
- 十二の八 適格合併 次のいずれかに該当する合併で被合併法人の株主等に合併法人株式（合併法人の株式又は出資をいう。）又は合併親法人株式（合併法人との間に当該合併法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この条において「発行済株式等」という。）の全部を保有する関係として政令で定める関係がある法人の株式又は出資をいう。）のいずれか一方の株式又は出資以外の資産（当該株主等に対する剰余金の配当等（株式又は出資に係る剰余金の配当、利益の配当又は剰余金の分配をいう。第十二号の十一において同じ。）として交付される金銭その他の資産及び合併に反対する当該株主等に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されないものをいう。イ その合併に係る被合併法人と合併法人（当該合併が法人を設立する合併（以下この号において「新設合併」という。）である場合にあつては、当該被合併法人と他の被合併法人）との間にいずれか一方の法人が他方の法人の発行済株式等の全部を直接又は間接に保有する関係その他の政令で定める関係がある場合の当該合併ロ その合併に係る被合併法人と合併法人（当該合併が新設合併である場合にあつては、当該被合併法人と他の被合併法人）との間にいずれか一方の法人が他方の法人の発行済株式等の総数（出資にあつては、総額。以下第十二号の十六までにおいて同じ。）の百分の五十を超え、かつ、百分の百に満たない数（出資にあつては、金額。以下第十二号の十六までにおいて同じ。）の株式（出資を含む。以下第十二号の十六までにおいて同じ。）を直接又は間接に保有する関係その他の政令で定める関係がある場合の当該合併のうち、次に掲げる要件のすべてに該当するもの（１） 当該合併に係る被合併法人の当該合併の直前の従業者のうち、その総数のおおむね百分の八十以上に相当する数の者が当該合併後に当該合併に係る合併法人の業務に従事することが見込まれていること（当該合併後に当該合併法人を被合併法人とする適格合併を行うことが見込まれている場合には、当該相当する数の者が、当該合併後に当該合併法人の業務に従事し、当該適格合併後に当該適格合併に係る合併法人の業務に従事することが見込まれていること。）。（２） 当該合併に係る被合併法人の当該合併前に営む主要な事業が当該合併後に当該合併に係る合併法人において引き続き営まれることが見込まれていること（当該合併後に当該合併法人を被合併法人とする適格合併を行うことが見込まれている場合には、当該主要な事業が、当該合併後に当該合併法人において営まれ、当該適格合併後に当該適格合併に係る合併法人において引き続き営まれることが見込まれていること。）。ハ その合併に係る被合併法人と合併法人（当該合併が新設合併である場合にあつては、当該被合併法人と他の被合併法人）とが共同で事業を営むための合併として政令で定めるもの
- (xii)-8 qualified merger: These mean a merger that falls under any of the following, in which the shareholders, etc. of an acquired corporation do not receive the delivery of assets other than either the acquiring corporation's shares (meaning shares in or capital contributions to the acquiring corporation) or the acquiring parent corporation's shares (meaning shares in or capital contributions to a corporation that has a relationship with an acquiring corporation as specified by Cabinet Order as a relationship whereby the corporation holds the whole of the issued shares in or made the whole of the capital contributions to the acquiring corporation (excluding shares that the acquiring corporation holds in itself or capital contributions made by the acquiring corporation; hereinafter referred to as the "issued shares, etc." in this Article)) or capital contributions (such assets exclude monies or other assets to be delivered as a dividend, etc. of surplus to the shareholders, etc. (meaning a dividend of surplus, dividend of profit, or distribution of surplus pertaining to shares or capital contributions; the same applies in item (xii)-11) and monies or other assets to be delivered to the shareholders, etc. who oppose the merger as the consideration based on the demand that their shares be purchased from them):(a) A merger in the case where either the acquired corporation or the acquiring corporation (where the merger aims to establish a corporation (hereinafter referred to as a "consolidation-type merger" in this item), either one acquired corporation or the other acquired corporation) has a relationship whereby one of the corporations holds directly or indirectly the whole of the issued shares, etc. of the other corporation or any other relationship as specified by Cabinet Order(b) A merger in the case where either the acquired corporation or the acquiring corporation (where the merger falls under the category of a consolidation-type merger, either one acquired corporation or the other acquired corporation) has a relationship whereby one of the corporations holds directly or indirectly more than 50 percent but less than 100 percent of the total number (or total amount in the case of capital contributions; hereinafter the same applies up to item (xii)-16) of the issued shares (including capital contributions; hereinafter the same applies up to item (xii)-16) of the other corporation or any other relationship as specified by Cabinet Order, and which meets all of the following requirements:1. That approximately 80 percent or more of the total number of employees of the acquired corporation as of immediately prior to the merger are expected to engage in the business of the acquiring corporation after the merger (in the case where, following the merger in question, a qualified merger, is expected to be effected, wherein the acquiring corporation in the first merger is to become the acquired corporation in the second, that the number of employees are expected to engage in the business of the acquiring corporation after the merger and then engage in the business of the acquiring corporation involved in the qualified merger thereafter).2. That the main business conducted by the acquired corporation prior to the merger is expected to be conducted on a continuous basis by the acquiring corporation after the merger (in the case where, following the merger in question, a qualified merger, is expected to be effected, wherein the acquiring corporation in the first merger is to become the acquired corporation in the second, that the main business is expected to be conducted by the acquiring corporation after the merger and then be conducted on a continuous basis by the acquiring corporation involved in the qualified merger thereafter).(c) A merger specified by Cabinet Order as a merger to allow the acquired corporation and the acquiring corporation (where the merger falls under the category of a consolidation-type merger, for one acquired corporation and another acquired corporation) to conduct business jointly
- 十二の七の五 連結完全支配関係連結親法人と連結子法人との間の第四条の二に規定する完全支配関係又は当該連結親法人との間に当該完全支配関係がある連結子法人相互の関係をいう。
- (xii)-7-5 consolidated full controlling interest:These mean a full controlling interest as prescribed in Article 4-2 between a consolidated parent corporation and a consolidated subsidiary corporation or an interest between consolidated subsidiary corporations that have a full controlling interest in the consolidated parent corporation.
- 十二の七の四 連結法人連結親法人又は当該連結親法人との間に連結完全支配関係がある連結子法人をいう。
- (xii)-7-4 consolidated corporation:These mean a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest in the consolidated parent corporation.
- 十二の七の三 連結子法人第四条の二の承認を受けた同条に規定する他の内国法人をいう。
- (xii)-7-3 consolidated subsidiary corporation:These mean the second domestic corporation as prescribed in Article 4-2 that has obtained the approval set forth in the Article.
- 十二の七の二 連結親法人第四条の二（連結納税義務者）の承認を受けた同条に規定する内国法人をいう。
- (xii)-7-2 consolidated parent corporation:These mean the first domestic corporation as prescribed in Article 4-2 (Consolidated Taxpayer) that has obtained the approval set forth in the Article.
- 十二の七 株式移転完全親法人株式移転により他の法人の発行済株式の全部を取得した当該株式移転により設立された法人をいう。
- (xii)-7 wholly owning parent corporation in a share transfer:These mean a corporation established through a share transfer that has acquired the whole of another corporation's issued shares as a result of the share transfer.
- 十二の六の五 株式移転完全子法人株式移転によりその株主の有する株式を当該株式移転により設立された法人に取得させた当該株式を発行した法人をいう。
- (xii)-6-5 wholly owned subsidiary corporation in a share transfer:These mean a corporation that has issued shares and had a corporation established through a share transfer acquire the issued shares held by its shareholders as a result of the share transfer.
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