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In Article 82-3, paragraphs (2) and (4), for a stateless constituent entity (無国籍構成会社等) or stateless jointly controlled entity, etc. (無国籍共同支配会社等), the total of the amounts, set by a Cabinet Order (政令), by which the current international minimum tax amount (当期国際最低課税額) for past target accounting years (過去対象会計年度) falls short.
過去対象会計年度に係る当期国際最低課税額に満たない金額として政令で定める金額の合計額
その他の資産の譲渡等
In Article 32, paragraph (1), item (ii), (b) and paragraph (4), item (ii), (b), the other transfers, etc. of assets as Article 30, paragraph (2), item (i) uses the term: a transfer, etc. of assets (資産の譲渡等) other than a taxable transfer, etc. of assets (課税資産の譲渡等).
同号に規定するその他の資産の譲渡等
A facility used for the business set out in Article 2, paragraph (3), item (viii) of the Social Welfare Act, or another facility, that the prefectural governor (都道府県知事) has found to meet the requirements a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets as needed for giving public assistance recipients (被保護者) support in daily life.
社会福祉法第二条第三項第八号に規定する事業の用に供する施設その他の施設であつて、被保護者に対する日常生活上の支援の実施に必要なものとして厚生労働省令で定める要件に該当すると都道府県知事が認めたもの
A tax-exempt management account (非課税管理勘定) for another year in the same account, or a minor's tax-exempt management account set up in a minor's account (未成年者口座) opened at the same office of the financial instruments business operator or similar institution, as used in Article 37-14, paragraph 5.
…けた口座に係る他の年分の非課税管理勘定又は当該金融商品取引業者等の営業所に開設された未成年者口座（次条第五項第一号に規定する未成年者口座をいう。第三十二項及び第三十三項において同じ。）に設けられた未成年…
間接保有の株式等の数
The number of shares or amount of capital contributions of another foreign corporation that a resident is treated, as a Cabinet Order (政令) sets, as holding indirectly through a foreign corporation, as Article 40-5, paragraph (2), item (ii)(a) defines it.
第四十条の五第二項第二号イに規定する間接保有の株式等の数
Where the special donor (特例贈与者) dies between the day after the due date of the gift tax return for the year of the gift under Article 70-7-5, paragraph (1) and the earlier of the two days this item lists, the period from the start of that inheritance to the earlier of those days or the day before the death of the special business successor donee upon inheritance (特例経営相続承継受贈者); the two days are five years after the day after the due date of that donee's first gift tax return under Article 70-7-5, paragraph (1) and five years after the day after the due date of their first inheritance tax return under Article 70-7-6, paragraph (1).
第七十条の七の五第一項の規定の適用に係る贈与の日の属する年分の同項に規定する贈与税の申告書の提出期限の翌日か…
Buying and selling electronic payment instruments (電子決済手段) or exchanging them for others, and acting as intermediary, broker or agent for those transactions: the acts in Article 2, paragraph (10), items (i) and (ii).
第一号又は第二号に掲げる行為
特定金融商品取引業務
The business that the persons set out in the items of Article 33-8, paragraph (2) — persons a Cabinet Order (政令) specifies among those acting as agent of a registered financial institution (登録金融機関), and non-life insurance agents (損害保険代理店) and certain of their officers and employees — carry on as agent of a registered financial institution: acts concerning the securities of Article 33, paragraph (2), item (ii), and transactions on a financial index of Article 2, paragraph (25), item (ii) in which the customer cannot lose more than the money it paid in advance.
第三十三条の八第二項に規定する特定金融商品取引業務
In Article 55, a group of two or more kinds of preventive long-term care services (介護予防サービス) and community-based preventive services (地域密着型介護予防サービス), including equivalent services, that the Minister of Health, Labour and Welfare sets taking into account whether the kinds can stand in for one another, within which the allowances paid for each month are capped.
介護予防サービス（これに相当するサービスを含む。以下この条において同じ。）及び地域密着型介護予防サービス（これに相当するサービスを含む。以下この条において同じ。）について、その種類ごとの相互の代替性の有無等を勘案して厚生労働大臣が定める二以上の種…
In Article 115-45, the Association of Medical Care Systems for the Elderly Aged 75 and older as provided in Article 48 of the Act on Assurance of Medical Care for Elderly People, which carries out the health projects for elderly people (高齢者保健事業) of Article 125, paragraph (1) of that Act and with which a municipality running community support projects (地域支援事業) is to work together.
同法第四十八条に規定する後期高齢者医療広域連合
In Chapters IV, VI and VII, a person that uses a pseudonymized personal information database or the equivalent (仮名加工情報データベース等) for its business, other than the public bodies that Article 16, paragraph (2) leaves out.
…の仮名加工情報を容易に検索することができるように体系的に構成したものとして政令で定めるもの（第四十一条第一項において「仮名加工情報データベース等」という。）を事業の用に供している者
三歳未満施設入所等児童
A child placed in a facility, etc. (施設入所等児童) covered by a certification (認定) under Article 7(2) who is under three; such a child born on the first day of a month counts as one until three years have passed since the day of birth.
次条第二項の認定に係る三歳未満の施設入所等児童（月の初日に生まれた施設入所等児童にあつては、出生の日から三年を経過しないもの）
An existing house meeting the earthquake resistance standards (耐震基準適合既存住宅), or a newly built house of a kind a Cabinet Order (政令) specifies (特例適用住宅) that no one has yet lived in, other than one whose land already qualifies for the reduction of real estate acquisition tax (不動産取得税) under Article 73-24, paragraph 1.
耐震基準適合既存住宅及び新築された特例適用住宅でまだ人の居住の用に供されたことのないもののうち当該特例適用住宅に係る土地について前項の規定の適用を受けるもの以外のもの
キャリアコンサルタント
Someone who, under the name of career consultant, gives advice and guidance to workers on choosing an occupation, planning their working life and developing their vocational abilities as a business, as Article 30-3 of the Vocational Abilities Development Promotion Act describes.
職業能力開発促進法第三十条の三（業務）に規定するキャリアコンサルタント
In Article 18-4, paragraph (3), items (iii), (v)(b) and (vi), a federation of agricultural cooperatives (農業協同組合連合会) that is a member of the Norinchukin Bank (農林中央金庫) and carries on both of the businesses that Article 2, paragraph (1), item (ii) of the Act on Enhancement and Restructuring of Credit Business Conducted by The Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Cooperation, etc. (Act No. 118 of 1996) names, as that item defines it.
再編強化法第二条第一項第二号に規定する信用農業協同組合連合会
In Article 29, paragraph (1) and Article 32, paragraph (4), item (i)(c), a contract with an electronic payment instruments service provider (電子決済手段等取引業者) for carrying out any of the acts listed in the items of Article 2, paragraph (10) of the Payment Services Act.
同法第二条第十項各号に掲げる行為を行うことを内容とする契約
介護予防・日常生活支援
Support equivalent to that given through the category 1 home-visit projects (第一号訪問事業), category 1 day-service projects (第一号通所事業) and category 1 daily life support projects (第一号生活支援事業) of Article 115-45, paragraph (1), item (i), (a) to (c) of the Long-Term Care Insurance Act, as Article 15-2, paragraph (7) defines it: one of the forms long-term care assistance (介護扶助) takes.
同条第七項に規定する介護予防・日常生活支援
The standards on emissions of nitrogen oxides (窒素酸化物) and particulate matter and on energy consumption efficiency that an inspected motor vehicle (検査自動車) must meet to qualify as a tax-exempt vehicle, etc. (免税対象車等) under the items of Article 90-12, paragraphs (1) to (4), including corresponding standards a Cabinet Order (政令) under Article 90-11 sets.
前条第一項から第四項までの各号の規定により検査自動車が免税対象車等に該当するために当該検査自動車が適合し…
電子決済手段等取引業務
One of the kinds into which dispute resolution services (紛争解決等業務) are sorted: the business of an electronic payment instruments service provider (電子決済手段等取引業者) in the acts listed in Article 2, paragraph (10), together with the business of an intermediary registered under Article 63-22-2 (電子決済手段・暗号資産サービス仲介業者) in electronic payment instruments intermediary acts (電子決済手段仲介行為).
電子決済手段等取引業者が行う第十項各号に掲げる行為に係る業務及び電子決済手段・暗号資産サービス仲介業者が行う電子決済手段仲介行為に係る業務
A prepaid payment instrument (前払式支払手段) other than a prepaid payment instrument for the issuer's own business (自家型前払式支払手段), as Article 3, paragraph (5) defines it.
第三条第五項に規定する第三者型前払式支払手段