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委託事業者（いたくじぎょうしゃ）

A business corporation (法人) that makes a manufacturing consignment, etc. (製造委託等) to an individual or to a smaller business, in one of the six cases Article 2, paragraph (8) lists by the size of each side — its capital or its number of regular employees — and the kind of work; the State is left out of the cases measured by employees, and the bodies set out in Article 14 of the Act on Prevention of Delay in Payment under Government Contracts, etc. are left out of all six.

次の各号のいずれかに該当する者

認可金融商品取引業協会（にんかきんゆうしょうひんとりひきぎょうきょうかい）

An association established under Subsection 1 of Section 1 of Chapter IV, whose purpose is to make the trading of securities and derivatives transactions, etc. fair and smooth and to contribute to the sound development of financial instruments business and to investor protection (Article 67).

第四章第一節第一款の規定に基づいて設立された者

顧客等（こきゃくとう）

A customer — for a credit card business under Article 2, paragraph (2), item (xl), the customer as user (利用者たる顧客) — or a person a Cabinet Order (政令) treats as equivalent to one.

顧客（前項第四十号に掲げる特定事業者にあっては、利用者たる顧客）又はこれに準ずる者として政令で定める者

特例認定承継会社（とくれいにんていしょうけいがいしゃ）

A company that is a small and medium-sized enterprise under Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises with a special certification for business succession (特例円滑化法認定) (or one a Ministry of Finance Order (財務省令) treats as taking its place, as after a merger), which, when the inheritance under paragraph (1) began, meets all the requirements this item lists: at least one regular employee; not being an asset-holding or asset-management company of the kind a Cabinet Order (政令) specifies; its shares and those of its closely connected specially related companies (特定特別関係会社) being unlisted; neither it nor those companies being an adult entertainment business company (風俗営業会社); at least five regular employees where a specially related company (特別関係会社) is a foreign company whose shares it or a corporation it controls holds; and other requirements a Cabinet Order sets.

…滅した場合その他の財務省令で定める場合には、当該会社に相当するものとして財務省令で定めるもの）で、前項の規定の適用に係る相続の開始の時において、次に掲げる要件の全てを満たすもの

海外投資家等特例業務届出者（かいがいとうしかとうとくれいぎょうむとどけでしゃ）

A person that has notified the Prime Minister under Article 63-9, paragraph (1) that it will carry on specially permitted services for foreign investors, etc. (海外投資家等特例業務), other than one that has since given notice under Article 63-10, paragraph (3), item (ii) that it has discontinued them.

第一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

カード代替電磁的記録（かーどだいたいでんじてききろく）

An electronic record (電磁的記録) made up of the items shown on an Individual Number Card (個人番号カード) — name, name reading (omitted for a foreign resident (外国人住民)), address, date of birth, sex and Individual Number (個人番号) — and the holder's photograph where the card shows one, together with the information an order of the competent ministries (主務省令) sets for confirming that the record belongs to the person sending it, all electronically signed by the Japan Agency for Local Authority Information Systems (機構).

前項第一号から第六号までに掲げる事項（外国人住民にあっては、同項第二号に掲げる事項を除く。）及び本人の写真（本人の写真が表示されていない個人番号カードの交付を受けている者に係るものに…

個人番号（こじんばんごう）

The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項（定義）に規定する個人番号

適用事業所（てきようじぎょうしょ）

A place of business that regularly employs five or more employees in one of the businesses listed in Article 3, paragraph (3), item (i) — such as manufacturing, construction, mining, transport, sales, finance, medical care, social welfare, and legal or accounting work — or any other place of business of the State, a local government or a corporation that regularly employs employees.

次の各号のいずれかに該当する事業所

納税申告書（のうぜいしんこくしょ）

A return filed under the national tax laws for a self-assessed national tax (申告納税方式), stating the tax basis, the tax payable, losses carried forward or back, a refund or similar items, including a return filed to claim a refund.

申告納税方式による国税に関し国税に関する法律の規定により次に掲げるいずれかの事項その他当該事項に関し必要な事項を記載した申告書をいい、国税に関する法律の規定による国税の還付金（以下「還付金」という。）の還付を受…

所属銀行（しょぞくぎんこう）

The bank for which a bank agent (銀行代理業者) acts as agent or intermediary, and which accepts the deposits or installment savings, etc., lends the funds or discounts the bills, or carries out the funds transfer under the contracts so concluded.

銀行代理業者が行う第十四項各号に掲げる行為により、同項各号に規定する契約において同項各号の預金若しくは定期積金等の受入れ、資金の貸付け若しくは手形の割引又は為替取引を行う銀行

建物の敷地（たてもののしきち）

The land on which a building stands, together with land such as a garden or path that the bylaws (規約) make part of its grounds under Article 5(1).

建物が所在する土地及び第五条第一項の規定により建物の敷地とされた土地

行政機関の長（ぎょうせいきかんのちょう）

The head of an administrative organ (行政機関), to whom anyone may make a request for disclosure of the administrative documents (行政文書) that organ holds; for the organs a Cabinet Order (政令) designates under Article 2, paragraph (1), items (iv) and (v), it is instead the person a Cabinet Order names for each of those organs.

前条第一項第四号及び第五号の政令で定める機関にあっては、その機関ごとに政令で定める者

保険料四分の一免除期間（ほけんりょうよんぶんのいちめんじょきかん）

Time as a category 1 insured person (第一号被保険者) for which a quarter of the premium did not have to be paid under Article 90-2, paragraph (3) and the other three quarters were paid, other than months later paid up by retroactive payment (追納) under Article 94.

第七条第一項第一号に規定する被保険者としての被保険者期間であつて第九十条の二第三項の規定によりその四分の一の額につき納付することを要しないものとされた保険料（納付することを要しないも…

充当（じゅうとう）

Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.

国税通則法第五十七条第一項（充当）の規定による充当

自動車（じどうしゃ）

An automobile as defined in Article 2, paragraph (2) of the Road Transport Vehicle Act, other than a small-sized special purpose vehicle (小型特殊自動車) built for farm work, and a motorized bicycle (原動機付自転車) as defined in paragraph (3) of that Article.

道路運送車両法（昭和二十六年法律第百八十五号）第二条第二項に規定する自動車（農耕作業の用に供することを目的として製作した小型特殊自動車を除く。）及び同条第三項に規定する原動機付自転車

修正申告書（しゅうせいしんこくしょ）

An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.

国税通則法第十九条第三項（修正申告書）に規定する修正申告書

中小受託事業者（ちゅうしょうじゅたくじぎょうしゃ）

A business that receives a manufacturing consignment, etc. (製造委託等) from an entrusting business operator (委託事業者) and is smaller than it in one of the six ways Article 2, paragraph (9) lists: an individual, or a corporation (法人) whose capital is 300 million, 50 million or 10 million yen or less, or whose regular employees number 300 or 100 or fewer, matched to the size of the entrusting operator and the kind of work entrusted.

次の各号のいずれかに該当する者

資金清算機関（しきんせいさんきかん）

A person licensed by the Prime Minister under Article 64, paragraph (1) to carry on clearing services for interbank funds transfer (資金清算業).

第六十四条第一項の免許を受けた者

古物市場主（こぶついちばぬし）

A person who holds a permit (許可) under Article 3 and runs a secondhand goods market (古物市場), where secondhand goods dealers (古物商) trade among themselves.

次条の規定による許可を受けて第二項第二号に掲げる営業を営む者

住宅宿泊管理業者（じゅうたくしゅくはくかんりぎょうしゃ）

A person who runs a private lodging management business (住宅宿泊管理業) after registering with the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) under Article 22, paragraph (1).

第二十二条第一項の登録を受けて住宅宿泊管理業を営む者