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地方独立行政法人（ちほうどくりつぎょうせいほうじん）

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

保全管理人（ほぜんかんりにん）

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

更正請求書（こうせいせいきゅうしょ）

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

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

証券金融会社（しょうけんきんゆうがいしゃ）

A person licensed by the Prime Minister under Article 156-24 to lend members, etc. of a financial instruments exchange, or members of an authorized financial instruments firms association (認可金融商品取引業協会), the money or securities needed to settle margin transactions (信用取引) and other transactions a Cabinet Order (政令) specifies, through the settlement system of the exchange market or over-the-counter securities market concerned.

第百五十六条の二十四の規定により内閣総理大臣の免許を受けた者

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

恒久的施設等（こうきゅうてきしせつとう）

In Part II, Chapter II (the international and domestic minimum taxes), a place in a country or region other than the one where an entity is located at which its business is carried on and that is treated as a permanent establishment under a tax treaty between the two, or, where there is none, is taxed as such by the other country, or meets the other cases Article 82, item (vi) lists.

会社等の所在地国以外の国又は地域（以下この号及び次号ハにおいて「他方の国」という。）において当該会社等の事業が行われる場合における次に掲げる場所

通算完全支配関係（つうさんかんぜんしはいかんけい）

In Chapter III (special provisions on the Corporation Tax Act), a group tax sharing full controlling interest as defined in Article 2, item (xii)-7-7 of the Corporation Tax Act: the full controlling interest (完全支配関係) between a group tax sharing parent corporation (通算親法人) and a group tax sharing subsidiary corporation (通算子法人), limited to the relationship a Cabinet Order (政令) sets under Article 64-9, paragraph (1) of that Act, or the relationship between group tax sharing subsidiary corporations that each have such an interest with the parent.

法人税法第二条第十二号の七の七に規定する通算完全支配関係

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.

中小企業における経営の承継の円滑化に関する法律第二条に規定する中小企業者のうち特例円滑化法認定を受けた会社（合併により当該会社が消滅した場合その他の財務…

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).

…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あっては、当該事項。第十八条の二第二項において「カード代替記録事項」という。）に係る電磁的記録（電子的方式、磁気的方式その他人の…

公益通報（こうえきつうほう）

A report made, not for a wrongful purpose such as gaining an unfair benefit or harming others, by one of the persons the items of Article 2, paragraph (1) list (workers, dispatched workers (派遣労働者) and officers (役員) among them), that a reportable fact (通報対象事実) has occurred or is about to occur at the business operator (事業者) the item names for that person, the recipient of services (役務提供先), or among its officers, employees, agents or others, made to that business operator or a person it designated in advance, to an administrative body (行政機関) with authority to make a disposition (処分) or recommendation about the fact or a person that body designated in advance, or to another person to whom reporting it is considered necessary to prevent it or the spread of the harm it causes.

…らない行為をいう。以下同じ。）をする権限を有する行政機関若しくは当該行政機関があらかじめ定めた者（次条第二号及び第六条第二号において「行政機関等」という。）又はその者に対し当該通報対象事実を通報することがその発生若しく…

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

固定資産（こていしさん）

In Chapter III (special provisions on the Corporation Tax Act), a fixed asset as defined in Article 2, item (xxii) of the Corporation Tax Act: land (including rights over land), depreciable assets, telephone subscription rights and other assets a Cabinet Order (政令) specifies.

法人税法第二条第二十二号に規定する固定資産

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

保税地域（ほぜいちいき）

A bonded area as defined in Article 29 of the Customs Act: a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area.

関税法（昭和二十九年法律第六十一号）第二十九条に規定する保税地域

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

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