一法人の本店又は主たる事務所が所在する国又は地域（以下この号及び第四項において「国等」という。）以外の国等に当該法人の子法人等（当該法人がその総株主等の議決権（総株主又は総出資者の議決権をいう。以下同じ。）の過半数を保有していることその他の当該法人と密接な関係を有する法人として主務省令で定める法人をいう。）を設立している法人であって、国際的規模で事業活動を行っていると認められるものとして主務省令で定める法人

(i)a corporation that has established a subsidiary corporation or other similar entity (in which the corporation has a majority of the voting rights of all shareholders, etc. (meaning the voting rights of all shareholders or equity investors; the same applies hereinafter), or a corporation which is otherwise prescribed by order of the competent ministry as being closely related to the corporation) in the State or region (hereinafter referred to as "the State, etc." in this item and in paragraph (4) below), other than the State, etc. in which the head office or principal office of the corporation is located, which is prescribed by order of the competent ministry as being engaged in business activities on an international scale;

二高度な知識又は技術を有すると認められるものとして主務省令で定める法人

(ii)a corporation that is prescribed by order of the competent ministry as being recognized as having advanced knowledge or technology.

一資本金の額又は出資の総額が三億円以下の会社及び常時使用する従業員の数が三百人以下の会社であって、製造業、建設業、運輸業その他の業種（次号から第四号までに掲げる業種及び第五号の政令で定める業種を除く。）に属する事業を主たる事業として営むもの

(i)any company whose amount of stated capital or total amount of capital contribution is 300,000,000 yen or less and any company whose number of regularly hired employees is 300 or less, the main business of which is classified as manufacturing business, construction business, or transportation business, or other business types (excluding business types listed in the following item to item (iv) and those prescribed by Cabinet Order as set forth in item (v));

二資本金の額又は出資の総額が一億円以下の会社及び常時使用する従業員の数が百人以下の会社であって、卸売業（第五号の政令で定める業種を除く。）に属する事業を主たる事業として営むもの

(ii)any company whose amount of stated capital or total amount of capital contribution is 100,000,000 yen or less and any company whose number of regularly hired employees is 100 or less, the main business of which is classified as wholesale business (excluding the business types prescribed by Cabinet Order as set forth in item (v));

三資本金の額又は出資の総額が五千万円以下の会社及び常時使用する従業員の数が百人以下の会社であって、サービス業（第五号の政令で定める業種を除く。）に属する事業を主たる事業として営むもの

(iii)any company whose amount of stated capital or total amount of capital contribution is 50,000,000 yen or less and any company whose number of regular employees is 100 or less, the main business of which is classified as service industry (excluding the business types prescribed by Cabinet Order as set forth in item (v));

四資本金の額又は出資の総額が五千万円以下の会社及び常時使用する従業員の数が五十人以下の会社であって、小売業（次号の政令で定める業種を除く。）に属する事業を主たる事業として営むもの

(iv)any company whose amount of stated capital or total amount of capital contribution is 50,000,000 yen or less and any company whose number of regularly hired employees is 50 or less, the main business of which is classified as retail business (excluding the business types prescribed by Cabinet Order as set forth in the following item);

五資本金の額又は出資の総額がその業種ごとに政令で定める金額以下の会社及び常時使用する従業員の数がその業種ごとに政令で定める数以下の会社であって、その政令で定める業種に属する事業を主たる事業として営むもの

(v)any company whose amount of stated capital or total amount of capital contribution is not more than the amount prescribed by Cabinet Order for each business type and any company whose number of regularly hired employees is not more than the number prescribed by Cabinet Order for each business type, the main business of which is classified as falling under the business type prescribed by the Cabinet Order.

一特定多国籍企業による研究開発事業及び統括事業の促進の意義及び基本的な方向に関する事項

(i)matters concerning the significance of and the basic course of action to promote research and development business and supervisory business by specified multinational enterprises;

二特定多国籍企業による研究開発事業及び統括事業の内容に関する事項

(ii)matters concerning the details of research and development business and supervisory business by specified multinational enterprises;

三我が国事業者の特許発明、技術等の国外流出の防止その他特定多国籍企業による研究開発事業及び統括事業の促進に際し配慮すべき事項

(iii)matters concerning prevention of any outflow to foreign countries of patented inventions, technology, etc., held by Japanese business operators, and other matters to be taken into consideration when promoting research and development business and supervisory business by specified multinational enterprises.

一研究開発事業の内容

(i)details of the research and development business;

二研究開発事業に常時使用する従業員の数その他従業員に関し主務省令で定める事項

(ii)the number of regularly hired employees at the research and development business, and other matters prescribed by order of the competent ministry regarding the employees;

三実施期間

(iii)the term of the research and development business;

四研究開発事業を実施するために必要な資金の額及びその調達方法

(iv)the amount of funds required to conduct the research and development business and the fund procurement method;

五第十一条各項に規定する課税の特例の適用を受けようとする場合にあっては、その旨及びその設立される国内関係会社が行う研究開発事業以外の事業の有無

(v)in cases where a specified multinational enterprise seeks application of special provisions for taxation set forth in each paragraph of Article 11, an indication of this, and whether the domestic related company to be established is to operate any business other than the research and development business.

一前項第一号に掲げる事項が基本方針に照らして適切なものであること。

(i)the matters set forth in item (i) of the preceding paragraph are suitable in light of the basic policy;

二前項第二号に掲げる従業員の数が主務省令で定める数以上であることその他従業員に関し主務省令で定める要件に適合するものであること。

(ii)the number of employees set forth in item (ii) of the preceding paragraph is not less than the number prescribed by order of the competent ministry, and other matters concerning the employees conform to the requirements prescribed by order of the competent ministry;

三前項第三号に掲げる実施期間が主務省令で定める期間であること。

(iii)the term of the research and development business set forth in item (iii) of the preceding paragraph conforms to the term prescribed by order of the competent ministry;

四前項第一号から第四号までに掲げる事項が研究開発事業を円滑かつ確実に遂行するために適切なものであること。

(iv)the matters set forth in items (i) through (iv) of the preceding paragraph are suitable for engaging in the research and development business smoothly and reliably;

五第十一条各項に規定する課税の特例の適用を受けようとするものにあっては、その設立される国内関係会社が専ら研究開発事業を行うものであること。

(v)in cases where the specified multinational enterprise seeks application of special provisions for taxation prescribed in each paragraph of Article 11 to the research and development business, the domestic related company to be established for that purpose is engaged solely in the research and development business.

一統括事業の内容

(i)the details of the supervisory business;

二統括事業に常時使用する従業員の数その他従業員に関し主務省令で定める事項

(ii)the number of regularly hired employees at the supervisory business, and other matters prescribed by order of the competent ministry regarding the employees;

三実施期間

(iii)the term of the supervisory business;

四統括事業を実施するために必要な資金の額及びその調達方法

(iv)the amount of funds required to conduct the supervisory business and the fund procurement method;

五第十一条各項に規定する課税の特例の適用を受けようとする場合にあっては、その旨及びその設立される国内関係会社が行う統括事業以外の事業の有無

(v)in cases where the specified multinational enterprise seeks application of special provisions for taxation prescribed in each paragraph of Article 11, an indication of this, and whether the domestic related company to be established is to operate any business other than the supervisory business.

一前項第一号に掲げる事項が基本方針に照らして適切なものであること。

(i)the matters set forth in item (i) of the preceding paragraph are suitable in light of the basic policy;

二前項第二号に掲げる従業員の数が主務省令で定める数以上であることその他従業員に関し主務省令で定める要件に適合するものであること。

(ii)the number of employees set forth in item (ii) of the preceding paragraph is not less than the number prescribed by order of the competent ministry, and other matters concerning the employees conform to the requirements prescribed by order of the competent ministry;

三前項第三号に掲げる実施期間が主務省令で定める期間であること。

(iii)the term of the supervisory business set forth in item (iii) of the preceding paragraph conforms to the term prescribed by order of the competent ministry;

四前項第一号から第四号までに掲げる事項が統括事業を円滑かつ確実に遂行するために適切なものであること。

(iv)the matters set forth in items (i) through (iv) of the preceding paragraph are suitable for engaging in the supervisory business smoothly and reliably;

五第十一条各項に規定する課税の特例の適用を受けようとするものにあっては、その設立される国内関係会社が専ら統括事業を行うものであること。

(v)in cases where the specified multinational enterprise seeks application of special provisions for taxation prescribed in each paragraph of Article 11 to the supervisory business, the domestic related company established for that purpose is engaged solely in the supervisory business.

一認定研究開発事業者又は認定統括事業者である中小企業者が認定研究開発事業計画又は認定統括事業計画に従って研究開発事業又は統括事業を行うために資本金の額が三億円を超える株式会社を設立する際に発行する株式の引受け及び当該引受けに係る株式の保有

(i)subscribing for shares issued when a small and medium-sized enterprise, which is a certified research and development business operator or a certified supervisory business operator, incorporates a stock company whose amount of stated capital exceeds 300,000,000 yen for the purpose of engaging in research and development business or supervisory business, in accordance with a certified research and development business plan or a certified supervisory business plan, and holding shares pertaining to the subscription;

二認定研究開発事業者又は認定統括事業者である中小企業者のうち資本金の額が三億円を超える株式会社が認定研究開発事業計画又は認定統括事業計画に従って研究開発事業又は統括事業を行うために必要とする資金の調達を図るために発行する株式、新株予約権（新株予約権付社債に付されたものを除く。）又は新株予約権付社債等（中小企業投資育成株式会社法第五条第一項第二号に規定する新株予約権付社債等をいう。以下この号及び次項において同じ。）の引受け及び当該引受けに係る株式、新株予約権（その行使により発行され、又は移転された株式を含む。）又は新株予約権付社債等（新株予約権付社債等に付された新株予約権の行使により発行され、又は移転された株式を含む。）の保有

(ii)subscribing for shares, share options (excluding those attached to bonds with share options), or bonds with share options, etc. (meaning bonds with share options, etc. prescribed in Article 5, paragraph (1), item (ii) of the Small and Medium Business Investment & Consultation Companies Act; hereinafter the same applies in this item and in the following paragraph), and holding the shares, the share options (including the shares issued or transferred through exercise of the share options), or bonds with share options, etc. (including the shares issued or transferred through exercise of the share options attached to bonds with share options, etc.) pertaining to the subscription, which have been issued by a small and medium-sized enterprise, which is a certified research and development business operator or a supervisory business operator, and which is also a stock company with the amount of stated capital exceeding 300,000,000 yen, in order to procure the funds required for the purpose of engaging in research and development business or supervisory business in accordance with a certified research and development business plan or a certified supervisory business plan.

一当該研究開発事業を行う中小企業者

(i)a small and medium-sized enterprise engaging in the research and development business;

二その特許発明が特許法第三十五条第一項に規定する従業者等（以下この号及び次項第二号において「従業者等」という。）がした同条第一項に規定する職務発明（次項第二号において「職務発明」という。）であって、契約、勤務規則その他の定めによりあらかじめ同条第一項に規定する使用者等（以下この号及び次項第二号において「使用者等」という。）に特許を受ける権利を承継させることが定められている場合において、その従業者等から特許を受ける権利を承継した使用者等

(ii)in cases where the patented invention is an employee invention as defined in Article 35, paragraph (1) of the Patent Act made by an employee, etc. prescribed in paragraph (1) of that Article (hereinafter the employee, etc. is referred to as the "employee, etc." in this item and in item (ii) of the following paragraph, and the invention is referred to as an "employee invention" in item (ii) of the following paragraph), and a contract, work regulations or other rules provide in advance that the employer, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as the "employer, etc." in this item and in item (ii) of the following paragraph) may succeed to the right to grant of patent, the employer, etc. who has succeeded to the right to grant of patent from the employee, etc.

一当該研究開発事業を行う中小企業者

(i)a small and medium-sized enterprise engaging in research and development business;

二その発明が従業者等がした職務発明であって、契約、勤務規則その他の定めによりあらかじめ使用者等に特許を受ける権利を承継させることが定められている場合において、その従業者等から特許を受ける権利を承継した使用者等

(ii)in cases where the invention is an employee invention made by an employee, etc., and a contract, work regulations or other rules provide in advance that the employer, etc. may succeed to the right to obtain patents, the employer, etc. who has succeeded to the right to grant of patent from the employee, etc.