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車両総重量
In Section 3-4 of Chapter VI (the special provisions on motor vehicle tonnage tax), gross vehicle weight as defined in Article 2(1) or 7(2) of the Motor Vehicle Tonnage Tax Act.
それぞれ自動車重量税法第二条第一項又は第七条第二項に規定する自動車、検査自動車、自動車検査証の交付等若しくは届出軽自動車又は乗用自動車、車両重量若しくは車両総重量
A person registered under Article 52-60-3 that carries on electronic payment handling services (電子決済等取扱業).
第五十二条の六十の三の登録を受けて電子決済等取扱業を営む者
A person registered by the Prime Minister (内閣総理大臣) under Article 62-3 to carry on electronic payment instruments services (電子決済手段等取引業), which no one without that registration may carry on.
第六十二条の三の登録を受けた者
A person registered by the Prime Minister under Article 63-2 to carry on cryptoasset exchange services (暗号資産交換業).
第六十三条の二の登録を受けた者
In Chapter III (special provisions on the Corporation Tax Act), a qualified company split as defined in Article 2, item (xii)-11 of the Corporation Tax Act: a company split (分割) of one of the kinds that item lists — between corporations in a full controlling interest (完全支配関係) or similar relationship, between corporations in a controlling interest (支配関係) that meets further conditions, for running a business jointly, or for carrying on the splitting corporation's business independently in a newly formed corporation, as a Cabinet Order (政令) specifies — in which nothing but shares of either the succeeding corporation or its wholly owning parent is given as consideration and, in a company split by split-off (分割型分割), those shares are given in proportion to the shareholdings in the splitting corporation.
法人税法第二条第十二号の十一に規定する適格分割
予定納税額
The income tax that must be paid in advance during the year under Article 104, paragraph (1) or, for special farming income earners, Article 107, paragraph (1), including where Article 166 applies those rules to nonresidents.
第百四条第一項（予定納税額の納付）又は第百七条第一項（特別農業所得者の予定納税額の納付）（これらの規定を第百六十六条（申告、納付及び還付）において準用する場合を含む。）の規定により納付すべき所得税の額
A stock company that has as its subsidiary company (子会社) a stock company opening a financial instruments exchange market (株式会社金融商品取引所), and that was incorporated with, or has received, the Prime Minister's authorization under Article 106-10, paragraph (1) or the proviso to paragraph (3) of that Article.
取引所金融商品市場を開設する株式会社（以下「株式会社金融商品取引所」という。）を子会社（第八十七条の三第三項に規定する子会社をいう。）とする株式会社であつて、第百六条の十第一項の規定により内閣総理大臣の認可を受けて設立され、又は同項若しくは同条第三項ただし書の規定により内閣総理大臣の認可を受けているもの
In Chapter III (special provisions on the Corporation Tax Act), a group tax sharing parent corporation as defined in Article 2, item (xii)-6-7 of the Corporation Tax Act: a parent corporation (親法人) as described in Article 64-9, paragraph (1) of that Act — a domestic ordinary corporation (普通法人) or cooperative, etc. (協同組合等) not of the kinds that paragraph excludes — that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under that paragraph to use the group tax sharing system.
法人税法第二条第十二号の六の七に規定する通算親法人
電子決済手段・暗号資産サービス仲介業者
A person registered by the Prime Minister under Article 63-22-2 to carry on electronic payment instruments and cryptoasset intermediary services (電子決済手段・暗号資産サービス仲介業).
第六十三条の二十二の二の登録を受けた者
非課税口座
An account for recording or keeping listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment (恒久的施設), aged 18 or over on 1 January of the year opens with a financial instruments business operator, etc. (金融商品取引業者等) by submitting a written notification of opening of a tax-exempt account (非課税口座開設届出書), under a contract for managing tax-exempt listed shares, etc. (2014–2023), a tax-exempt cumulative investment contract (2018–2023) or a specified tax-exempt cumulative investment contract (from 2024), and which handles only transactions under those contracts.
居住者又は恒久的施設を有する非居住者（その年一月一日において十八歳以上である者に限る。）が、第九条の八及び前各項の規定の適用を受けるため、その口座を開設しようとする金融商品取引業者等の営業所の長に、…
A bank, cooperative financial institution (協同組織金融機関) or other financial institution a Cabinet Order (政令) specifies that is registered under Article 33-2.
第三十三条の二の登録を受けた銀行、協同組織金融機関その他政令で定める金融機関
被用者保険等保険者
An insurer of employee insurance, etc. as defined in Article 7, paragraph (3) of the Act on Assurance of Medical Care for Elderly People: an insurer (保険者) other than the Japan Health Insurance Association (全国健康保険協会) acting as insurer under Article 123, paragraph (1) of the Health Insurance Act, prefectures, municipalities and National Health Insurance societies (国民健康保険組合), together with any National Health Insurance society the Minister of Health, Labour and Welfare designates whose members are people who, with approval under Article 3, paragraph (1), item (viii) of the Health Insurance Act, are not insured under that Act.
高齢者の医療の確保に関する法律第七条第三項に規定する被用者保険等保険者
登記名義人
A person recorded in the rights section (権利部) of a registration record as the holder of one of the rights over real property that Article 3 lists.
登記記録の権利部に、次条各号に掲げる権利について権利者として記録されている者
One of the trusts Article 2, item (xxix)-2 lists — a trust providing for certificates of beneficial interest, a trust with no beneficiary, certain trusts set up by a corporation (other than a public corporation or public interest corporation, etc.), an investment trust under the Act on Investment Trusts and Investment Corporations, and a specific purpose trust (特定目的信託) under the Act on the Securitization of Assets — other than a collective investment trust (集団投資信託), a retirement pension trust, etc. (退職年金等信託) or a public interest trust, etc. (公益信託等).
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公益信託等を除く。）
A person the Prime Minister has designated, on its application, under Article 156-39, paragraph (1) to carry on dispute resolution services, etc. (紛争解決等業務), having found that it meets the requirements listed there.
次条第一項の規定による指定を受けた者
未成年者口座
An account for book entries or custody of listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment (恒久的施設), under 18 on 1 January of the year or born in that year, opened with a financial instruments business operator, etc. (金融商品取引業者等) between 1 April 2016 and 31 December 2023 under a minor's account management contract (未成年者口座管理契約), to receive the tax exemptions of Articles 9-9 and 37-14-2.
…を有する非居住者（その年一月一日において十八歳未満である者又はその年中に出生した者に限る。）が、第九条の九及び前各項の規定の適用を受けるため、政令で定めるところにより、その口座を開設しようとする金融商品…
Commodities as defined in Article 2, paragraph (1) of the Commodity Derivatives Transaction Act that a Cabinet Order (政令) specifies, having regard to price stabilisation measures and how their prices are formed and their supply and demand, as ones whose proper price formation market derivatives transactions would not harm and in which such transactions on a financial instruments exchange market would benefit the national economy.
商品先物取引法（昭和二十五年法律第二百三十九号）第二条第一項に規定する商品のうち、法令の規定に基づく当該商品の価格の安定に関する措置の有無その他当該商品の…
銀行代理業者
A person that carries on bank agency services (銀行代理業) under a permission from the Prime Minister (内閣総理大臣) under Article 52-36, paragraph (1).
第五十二条の三十六第一項の内閣総理大臣の許可を受けて銀行代理業を営む者
特例事業受贈者
An individual who acquired specified business assets (特定事業用資産) by a gift from a donor (贈与者) under Article 70-6-8, paragraph (1) and meets all the requirements of item (ii) of paragraph (2) of that Article: being 18 or older on the date of the gift, being a small and medium-sized enterprise holding a special certification for business succession (特例円滑化法認定), having worked in the business just before the gift, keeping all the assets and using them in their own business until the gift tax return is due, having filed the notice of opening a business and obtained blue-return approval, the business not being an asset-holding, asset-management or sex-related entertainment business, and meeting the requirements a Ministry of Finance Order (財務省令) sets for reliably taking over the donor's business.
贈与者から前項の規定の適用に係る贈与により特定事業用資産の取得をした個人で、次に掲げる要件の全てを満たす者
Throughout this Act except in Article 33-2, a determination under Article 25 of the Act on General Rules for National Taxes: the district director (税務署長) fixing, after an examination, the tax base and tax of a person who should have filed a tax return but did not.
第三十三条の二の場合を除き、国税通則法第二十五条（決定）の規定による決定