minimum contacts 〈美〉最低限度联系 美国最高法院在国际鞋业公司诉华盛顿州〔International Shoe Co.v. State of Washington〕一案中确立的关于对非本州民事被告行使对人管辖权〔personal jurisdiction〕的最低法律要求的原则。依据该原则，如果被告与诉讼地州有足够的或实质性的联系，从而对该案的审理不违反传统的公平对待和实质公正的概念，则州法院对不在该州居住的民事被告有对人管辖权。在另一案例中，被告的有目的性的积极商业行为被认为是足够的联系。同样，州税务机关对与本州有某些最低限度联系的外国公司可以合法征收地方所得税。 (→doing business; long arm statutes)
minimum contacts. A nonresident defendant’s forum-state connections, such as business activity or actions foreseeably leading to business activity, that are substantial enough to bring the defendant within the forum-state court’s personal jurisdiction without offending traditional notions of fair play and substantial justice. International Shoe Co. v. Washington, 326 U.S. 310, 66 S.Ct. 154 (1945). —