In this Section, the meanings of the terms set out in the following items are as provided respectively in those items.
この節において、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。
Person with a Disability or other eligible person, the business office of a financial institution or other such place, specific form of Bond-Based Investment Trust Under Public Offering, Securities, placement, application to exempt savings from taxation, jointly managed or similar type of trust, dividend of surplus, face value or equivalent amount, statement of tax-exempt savings, or declaration of change to the tax-exempt savings limit: mean the Person with a Disability or other eligible person, the business office of a financial institution or other such place, specific form of Bond-Based Investment Trust Under Public Offering, Securities, placement, application to exempt savings from taxation, jointly managed or similar type of trust, dividend of surplus, face value or equivalent amount, statement of tax-exempt savings, or declaration of change to the tax-exempt savings limit prescribed respectively in Article 10, paragraph (1), (3), or (4) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act;
deposits and similar savings: means Deposits and Savings, a Jointly Managed Trust, a specific form of Bond-Based Investment Trust Under Public Offering, or Securities prescribed in Article 10, paragraph (1) of the Act;
預貯金等 法第十条第一項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券をいう。
transfer account book of a financial institution: means a transfer account book kept by a person listed in Article 32, items (i), (iv), and (v) (Scope of Financial Institutions, etc.) pursuant to the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares.
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deposits and similar savingsmachine translation
「預貯金等」
The deposits and savings, jointly managed trusts (合同運用信託), specified publicly offered bond investment trusts (特定公募公社債等運用投資信託) and securities that Article 10, paragraph (1) of the Income Tax Act describes.
Defined inArticle 31, paragraph (1), item (ii)· applies only in this section
transfer account book of a financial institutionmachine translation
「金融機関の振替口座簿」
The transfer account book (振替口座簿) that a bank, trust company or other body listed in Article 32, item (i), (iv) or (v) keeps under the Act on Book-Entry Transfer of Corporate Bonds and Shares.
Defined inArticle 31, paragraph (1), item (iii)· applies only in this section