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譲渡等（じょうととう）

In the provisions on the local consumption tax (地方消費税), a taxable transfer of assets, etc. (課税資産の譲渡等) as defined in Article 2, paragraph 1, item 9 of the Consumption Tax Act, other than specified asset transfers, etc. (特定資産の譲渡等) and those on which that Act, another law or a treaty imposes no consumption tax or which it exempts.

…る特定資産の譲渡等をいう。第七十二条の八十四第一項第二号及び第二項において同じ。）並びに同法その他の法律又は条約の規定により消費税を課さないこととされるもの及び免除されるもの以外のもの

銀行等（ぎんこうとう）

Banks (persons licensed by the Prime Minister under Article 4, paragraph (1) of the Banking Act to carry on banking), long-term credit banks, shinkin banks (信用金庫) and their federations, labor banks (労働金庫) and their federations, credit cooperatives (信用協同組合), the federations of cooperatives under the Small and Medium-Sized Enterprise Cooperatives Act, the agricultural cooperatives and their federations under the Agricultural Co-operatives Act, and the fishery cooperatives, fishery processing cooperatives and their federations under the Fishery Industry Cooperative Act that carry on the business of accepting deposits or savings, or installment savings (定期積金), from their members, together with the Norinchukin Bank and the Shoko Chukin Bank.

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有価証券（ゆうかしょうけん）

Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act, and rights deemed securities under paragraph (2) of that Article, other than electronically recorded monetary claims (電子記録債権) as defined in Article 2, paragraph (1) of the Electronically Recorded Monetary Claims Act.

金融商品取引法（昭和二十三年法律第二十五号）第二条第一項に規定する有価証券又は同条第二項の規定により有価証券とみなされる権利（電子記録債権法第二条第一項に規定する電子記録債権に該当するものを除く。）

特別永住者（とくべつえいじゅうしゃ）

A special permanent resident: a person who lost Japanese nationality under the Treaty of Peace with Japan, or a descendant of such a person, who may live permanently in Japan under the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (特例法).

日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号。以下「特例法」という。）に定める特別永住者

固有事業者（こゆうじぎょうしゃ）

In Article 15, the trustee of a trust subject to corporate taxation, etc. (法人課税信託等) in its capacity as the person to whom paragraphs (1) and (2) of that Article attribute its own assets, etc. (固有資産等), everything other than the trust assets of such trusts; its taxable sales in the base period include amounts worked out for the trustee business operators (受託事業者) of its trusts.

法人課税信託等の受託者について、第一項及び第二項の規定により、当該法人課税信託等に係る固有資産等が帰属する者としてこの法律の規定を適用する場合における当該受託者

利益の配当（りえきのはいとう）

A dividend of profits as Article 24, paragraph (1) of the Income Tax Act uses the term in defining dividend income (配当所得), here the dividend of profits paid by a specific purpose company (特定目的会社).

所得税法第二十四条第一項に規定する利益の配当

公社債投資信託（こうしゃさいとうししんたく）

A securities investment trust set up to invest its trust property in public and corporate bonds, and that does not invest in shares or equity.

…信託財産を公社債に対する投資として運用することを目的とするもので、株式（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。第二十四条（配当所得）、第二十五条（配当等とみなす金額）、第五…

個人番号カード関係事務（こじんばんごうかーどかんけいじむ）

In Articles 38-8 to 38-12, the work the Japan Agency for Local Authority Information Systems (機構) handles under Article 16-2, Article 17(3), Article 18-2(2), (3), (8) and (10) to (13) and Article 18-5(2), together with its certification work (認証事務) under Article 39(1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc..

第十六条の二、第十七条第三項、第十八条の二第二項、第三項、第八項及び第十項から第十三項まで並びに第十八条の五第二項の規定により機構が処理する事務並びに公的個人認証法第三十九条第一項に規定する認証事務

情報提供ネットワークシステム（じょうほうていきょうねっとわーくしすてむ）

The computer network, set up and managed by the Prime Minister (内閣総理大臣) under Article 21(1), that links by telecommunications lines the computers of administrative organs, local government bodies, incorporated administrative agencies and the other bodies Article 2(15) lists, including the persons referring and providing information under Article 19, items (viii) and (ix), to manage the provision of Specific Personal Information for Use (利用特定個人情報) under those items by encrypted communication.

…（行政機関の長、地方公共団体の機関、独立行政法人等、地方独立行政法人（地方独立行政法人法（平成十五年法律第百十八号）第二条第一項に規定する地方独立行政法人をいう。以下同じ。）及び機構並びに第十九条第八号に…

電気通信利用役務の提供（でんきつうしんりようえきむのていきょう）

A supply of telecommunications services: a transfer, etc. of assets (資産の譲渡等) that is a service supplied over telecommunications lines (電気通信回線), such as supplying copyrighted works (著作物) or licensing their use, other than relaying other people's communications by telephone, telegraph or similar facilities, and other than a service that only accompanies another transaction, such as notifying its result.

資産の譲渡等のうち、電気通信回線を介して行われる著作物（著作権法（昭和四十五年法律第四十八号）第二条第一項第一号（定義）に規定する著作物をいう。）の提供（当該著作物の利用の許諾に係る…

居住者（きょじゅうしゃ）

An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.

所得税法（昭和四十年法律第三十三号）第二条第一項第三号に規定する居住者

労働保険（ろうどうほけん）

Industrial accident insurance (労災保険) under the Industrial Accident Compensation Insurance Act (Act No. 50 of 1947) and employment insurance (雇用保険) under the Employment Insurance Act (Act No. 116 of 1974), taken together.

労働者災害補償保険法（昭和二十二年法律第五十号。以下「労災保険法」という。）による労働者災害補償保険（以下「労災保険」という。）及び雇用保…

受託法人（じゅたくほうじん）

The trustee of a trust taxed as a corporation (法人課税信託) — a corporation or, where the trustee is an individual, that individual — to which this Act applies under Article 4-2 as the person to whom the trust's assets, liabilities, income and expenses (信託資産等) belong, as Article 4-3 defines it.

…受託者である個人）について、前条の規定により、当該法人課税信託に係る信託資産等が帰属する者としてこの法律の規定を適用する場合における当該受託者である法人

行政機関（ぎょうせいきかん）

The administrative organs (行政機関) defined in Article 2(8) of the Act on the Protection of Personal Information: bodies placed in or under the Cabinet (内閣), the Cabinet Office (内閣府), the Imperial Household Agency (宮内庁) and the other organs of the national government listed there, and the Board of Audit (会計検査院).

個人情報の保護に関する法律（以下「個人情報保護法」という。）第二条第八項に規定する行政機関

国外事業者（こくがいじぎょうしゃ）

An individual business operator (個人事業者) who is a nonresident (非居住者) as defined in Article 2, paragraph (1), item (v) of the Income Tax Act — an individual who neither has a domicile in Japan nor has had a residence there continuously for a year or more — or a foreign corporation (外国法人) as defined in Article 2, item (iv) of the Corporation Tax Act, one without its head office or principal office in Japan.

所得税法（昭和四十年法律第三十三号）第二条第一項第五号（定義）に規定する非居住者である個人事業者及び法人税法（昭和四十年法律第三十四号）第二条第四号（定義）に規定する外国法人

非課税独立行政法人（ひかぜいどくりつぎょうせいほうじん）

An incorporated administrative agency (独立行政法人) whose capital is by law wholly contributed by the State, or a similar one, all of whose operations were taken over from the State and which the Minister for Internal Affairs and Communications (総務大臣) has designated.

独立行政法人のうちその資本金の額若しくは出資金の額の全部が国により出資されることが法律において定められているもの又はこれに類するものであつて、その実施している業務の全てが国から引き継がれ…

登記原因（とうきげんいん）

The fact or legal act (法律行為) that gives rise to a registration.

登記の原因となる事実又は法律行為

貸付信託（かしつけしんたく）

A loan trust as defined in Article 2, paragraph (1) of the Loan Trust Act (Act No. 195 of 1952).

貸付信託法（昭和二十七年法律第百九十五号）第二条第一項（定義）に規定する貸付信託

再審査庁（さいしんさちょう）

The administrative agency (行政庁) with which a request for re-examination (再審査請求) has been filed under another Act (法律), including one that took the case over under Article 14, as Article 66, paragraph (1) applies it, when the power to decide it passed to it through a change in the laws and regulations (法令).

他の法律の規定により再審査請求がされた行政庁（第六十六条第一項において読み替えて準用する第十四条の規定により引継ぎを受けた行政庁を含む。）

教科用図書（きょうかようとしょ）

A textbook as referred to in Article 34, paragraph (1) of the School Education Act, including as applied to other kinds of school by Articles 49, 49-8, 62, 70(1) and 82 of that Act: one approved by the Minister of Education, Culture, Sports, Science and Technology, or one of which that Ministry holds authorship, which those schools must use.

学校教育法（昭和二十二年法律第二十六号）第三十四条第一項（同法第四十九条、第四十九条の八、第六十二条、第七十条第一項及び第八十二条において準用する場合を含む。）に規定する教科用図書