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A stock company's acquiring shares of another stock company to make it a subsidiary, handing its own shares to the sellers in exchange; unlike a share exchange, it need not acquire all of them.
株式会社が他の株式会社をその子会社（法務省令で定めるものに限る。第七百七十四条の三第二項において同じ。）とするために当該他の株式会社の株式を譲り受け、当該株式の譲渡人に対して当該株式の対価…
特例経営承継相続人等
An individual who acquired unlisted shares or similar interests (非上場株式等) of a special certified succession company (特例認定承継会社) by inheritance or bequest from a special decedent (特例被相続人) under paragraph (1) and meets all the requirements this item lists, such as holding representative authority in the company five months after the inheritance began, holding together with specially related persons more than half of its voting rights when the inheritance began, holding no fewer of its votes than any of those persons (and at least 10% where there are two or three such heirs), and keeping all the inherited shares until the inheritance tax return is due; where there are more than three, only the two or three the company chooses.
特例被相続人から前項の規定の適用に係る相続又は遺贈により特例認定承継会社の非上場株式等の取得をした個人で、次に掲げる要件…
A person who has been issued a long-term care support specialist certificate (介護支援専門員証) under Article 69-7, paragraph (1) as having expert knowledge and skills for helping people requiring long-term care or support (要介護者等) lead independent daily lives, and who advises them and liaises and coordinates with municipalities (市町村), service providers, long-term care insurance facilities and others so that they can use the in-home, community-based, facility, preventive and community-based preventive services, and the specified comprehensive projects for prevention and daily life support (特定介護予防・日常生活支援総合事業), that suit their condition.
…ビス若しくは地域密着型介護予防サービス又は特定介護予防・日常生活支援総合事業（第百十五条の四十五第一項第一号イに規定する第一号訪問事業、同号ロに規定する第一号通所事業又は同号ハに規定する第一号生活支援事…
In Chapter III (Articles 30 to 41), the consumption tax on a taxable purchase (課税仕入れ): the amount worked out, as a Cabinet Order (政令) provides, from the details in the qualified invoice (適格請求書) or simplified qualified invoice (適格簡易請求書) for it, or in another way that Order sets.
当該課税仕入れに係る適格請求書（第五十七条の四第一項に規定する適格請求書をいう。第九項において同じ。）又は適格簡易請求書（第五十七条の四第二項に規定する適格簡易請求書をいう。第九項において同じ。）の記載事項を基礎として計算した金額その他の政令で定めるところにより計算した金額
A registration that changes a registered matter when that matter has changed.
登記事項に変更があった場合に当該登記事項を変更する登記
A financial instruments business operator engaged in type-I financial instruments business (not a foreign corporation) that has notified the Prime Minister under Article 57-2, paragraph (1) that its total assets exceed the threshold a Cabinet Order (政令) sets, other than one whose total assets have since stayed at or below that threshold for two years.
前項の規定による届出をした金融商品取引業者をいい、当該届出をした後第六項第二号に該当することとなつた者を除く
The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.
…限（次に掲げる国税については、それぞれ次に定める期限又は日）をいう。この場合において、第三十八条第二項（繰上請求）に規定する繰上げに係る期限及び所得税法若しくは相続税法の規定による延納（以下「延納」とい…
A public offering of securities: a solicitation of applications to acquire newly issued securities (取得勧誘) that, for paragraph (1) securities (第一項有価証券), is made to many persons as a Cabinet Order (政令) sets or falls under none of the exemptions for solicitations made only to qualified institutional investors, only to professional investors, or to a small number of persons, and that, for paragraph (2) securities (第二項有価証券), will lead a fairly large number of persons, as a Cabinet Order sets, to hold the securities.
新たに発行される有価証券の取得の申込みの勧誘（これに類するものとして内閣府令で定めるもの（次項において「取得勧誘類似行為」という。）を含む。以下「取得勧誘」という。）のうち、当該取得勧誘が第一項各号に掲げる有価証券又は前項の規定により有価証券とみなされる有価証券表示権利、特定電子記録債権若しくは同項各号に掲げる権利（電子情報処理組織を用いて移転することができる財産的価値（電子機器その他の物に電子的…
In Article 175-2, paragraph (4), item (ii), a purchase of share certificates, etc.; a transaction under Article 2, paragraph (21), item (ii) in which one is the party that receives money if the actual figure exceeds the agreed figure; a transaction under item (iii) of that paragraph in which one is the party that acquires the option; and other transactions a Cabinet Order (政令) specifies.
株券等の買付け、第二条第二十一項第二号に掲げる取引（現実数値が約定数値を上回つた場合に金銭を受領する立場の当事者となるものに限る。）…
経営相続承継受贈者
In Article 70-7-4, a successor donee (経営承継受贈者) under the grace period for gift tax on unlisted shares (Article 70-7) whose donor has died and who, when the inheritance began, held the company's right of representation and, with related persons, more than half of all shareholders' votes in the certified company (認定相続承継会社), and no fewer votes than any of those persons.
第七十条の七第一項の規定の適用を受ける同条第二項第三号に定める者で、次に掲げる要件の全てを満たすもの
For a resident, ceasing to have a domicile or residence in Japan without first giving notice of a tax agent (納税管理人) under Article 117, paragraph (2) of the Act on General Rules for National Taxes; for a nonresident, ceasing without that notice to have a residence in Japan or, if they had none, ceasing to have a permanent establishment in Japan or ending the business described in Article 161, paragraph (1), item (vi).
居住者については、国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで国内に住所及び居所を有しないこととなることをいい…
取引情報蓄積機関
A person designated under Article 156-67, paragraph (1) to carry on trade repository business (取引情報蓄積業務).
第百五十六条の六十七第一項の規定による指定を受けた者
Carrying on as a business taking on, by assumption, novation or other means, the obligations under subject transactions (対象取引) of financial instruments business operators, registered financial institutions or securities finance companies, with them as counterparties; subject transactions are purchases and sales of securities and derivatives transactions, other than those a Cabinet Order (政令) excludes, and transactions incidental or related to them that a Cabinet Order specifies.
金融商品取引業者、登録金融機関又は証券金融会社（以下この項において「金融商品債務引受業対象業者」という。）を相手方として、金融商品債務引受業対象業者が行う対象…
採草放牧地
Pasture land (採草放牧地) as defined in Article 2, paragraph (1) of the Cropland Act, including superficies rights, farming rights, rights under a loan for use and rights of lease over it.
農地法第二条第一項に規定する採草放牧地（当該採草放牧地の上に存する地上権、永小作権、使用貸借による権利及び賃借権を含む。）
A person who lost insured status (other than as a specially-insured day laborer (日雇特例被保険者)) on ceasing to be employed at an applicable place of business (適用事業所) or on coming under the proviso to Article 3, paragraph (1), who had been insured without a break for two months or more up to the day before — not counting time as a specially-insured day laborer, with optional and continued coverage or as a member of a mutual aid association (共済組合) — and who asked their insurer to stay insured with it; not a person insured under mariners' insurance (船員保険) or a person with late-stage elderly medical care insurance (後期高齢者医療の被保険者等).
適用事業所に使用されなくなったため、又は第一項ただし書に該当するに至ったため被保険者（日雇特例被保険者を除く。）の資格を喪失した者であって、喪失の…
適格請求書発行事業者
A business operator (事業者) registered under Article 57-2, paragraph (1) by the tax office director (税務署長) as one that issues qualified invoices (適格請求書).
第五十七条の二第一項の規定による登録を受けた事業者
A person that has notified the Prime Minister under Article 63, paragraph (2) that it will carry on specially permitted services for qualified institutional investors, etc. (適格機関投資家等特例業務), other than one that has since given notice under Article 63-2, paragraph (3), item (ii) that it has discontinued them.
第二項の規定による届出をした者をいい、次条第三項第二号に該当する旨の同項の規定による届出をした者を除く
A corporation that a local government (地方公共団体) sets up under the Local Independent Administrative Agency Act to carry out, efficiently and effectively, public work in its area that must be done reliably, that the local government need not do itself, and that it judges might not get done if left to the private sector, as Article 2(1) of that Act defines it.
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
A person the court has ordered, under Article 91, paragraph (1), to administer the property of a debtor that is a corporation, between a petition to commence bankruptcy proceedings and the court's decision on it.
第九十一条第一項の規定により債務者の財産に関し管理を命じられた者
The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.
国税通則法第二十三条第三項に規定する更正請求書