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In the grace period for gift tax on unlisted shares (Article 70-7), the period from the day after the deadline of the gift tax return for the year of the gift to the earliest of: five years after the day following the deadline of the successor donee's (経営承継受贈者) first gift tax return under that Article, five years after the day following the deadline of their first inheritance tax return under Article 70-7-2, and the day before the successor donee or the donor dies.
前項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限の翌日から次に掲げる日のいずれか早い…
地域密着型特定施設入居者生活介護
Bathing, toileting, eating and other daily-life care a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, functional training and care in the course of medical treatment, given to a person requiring long-term care (要介護者) living in a specialized long-term care specified facility (介護専用型特定施設) with 29 or fewer resident places, under a plan setting out the facility's services, who provides them and other matters such an Order names.
有料老人ホームその他第十一項の厚生労働省令で定める施設であって、その入居者が要介護者、その配偶者その他厚生労働省令で定める者に限…
還付加算金
Interest on a refund as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes: interest the tax authorities add when they refund or appropriate a refund, etc. (還付金等), at 7.3 percent a year for the period from the day after the date that paragraph sets until the refund is decided or the appropriation made, or for the period another national tax law sets.
国税通則法第五十八条第一項（還付加算金）に規定する還付加算金
In Article 70-2-3, a contract for managing marriage and child-rearing funds (結婚・子育て資金): a trust contract between the donee's lineal ascendant (直系尊属) and a trustee with the donee as sole beneficiary and only money and the like as trust property, an ordinary deposit or similar contract between the donee and a bank, etc., or a contract for the custody of securities between the donee and a financial instruments business operator, each containing the terms the Article lists.
結婚・子育て資金を管理することを目的とする契約であつて次に掲げるもの
An Individual Number Card (個人番号カード) on which its holder's specified license information (特定免許情報) has been recorded.
第九十五条の二第四項に規定する免許情報記録個人番号カード
A specified telecommunications service provider (特定電気通信役務提供者) that the Minister for Internal Affairs and Communications has designated under Article 20, paragraph (1) as providing a large-scale specified telecommunications service (大規模特定電気通信役務); from Article 22 on, only one that has also filed the notification Article 21, paragraph (1) requires.
第二十条第一項の規定により指定された特定電気通信役務提供者
暗号資産
Property value (財産的価値) recorded electronically that can be used to pay unspecified persons for goods or services, can be bought from and sold to unspecified persons, and can be transferred by an electronic data processing system, other than Japanese or foreign currency, currency-denominated assets (通貨建資産) and electronic payment instruments (電子決済手段); and property value that can be exchanged with unspecified persons for such value and transferred the same way; but not anything representing the rights referred to in Article 29-2, paragraph (1), item (viii) of the Financial Instruments and Exchange Act.
次に掲げるもの
減価償却資産
In Chapter II (special provisions on the Income Tax Act), depreciable assets as defined in Article 2, paragraph (1), item (xix) of the Income Tax Act: buildings, structures, machinery and equipment, ships, vehicles and transport equipment, tools, furniture and fixtures, mining rights and other assets that are a source of real estate income (不動産所得) or miscellaneous income (雑所得), or are used in an activity producing real estate, business (事業所得), timber (山林所得) or miscellaneous income, and that must be depreciated, as a Cabinet Order (政令) specifies.
所得税法第二条第一項第十九号に規定する減価償却資産
A certified medical care corporation as defined in Article 10-4, paragraph (1) of the supplementary provisions (附則) of the 2006 Act amending the Medical Care Act and other laws to establish a system for providing good-quality medical care (Act No. 84 of 2006).
…十条の七の十二及び第七十条の七の十四において「平成十八年医療法等改正法」という。）附則第十条の四第一項に規定する認定医療法人
In a minor's account, an account for keeping the records of listed shares, etc. recorded or kept under a minor's account management contract (未成年者口座管理契約) separately from other transactions, set up on 1 January of each year from 2016 to 2023 in which the holder is under 18 on 1 January or is born (or on a later date where the documents are submitted or the information is provided in the middle of the year).
…れた日の属する年にあつてはその提出の日とし、未成年者口座廃止通知書が提出された場合にあつては第二十四項の規定により同項の所轄税務署長から同項第一号に定める事項の提供があつた日（その非課税管理勘定を設定しようとする年の一月一日前に当該事項の提供があつた場合には、同日）とする。）に設けられるもの
The name and its kana reading, address (or, for a person who has moved out of Japan, that fact), date of birth, sex and resident record code (住民票コード) on a family register supplement (戸籍の附票), or on one that has been deleted, together with details of the entries that Cabinet Order (政令) sets — the information a municipal mayor passes to the prefectural governor under Article 30-41.
戸籍の附票に記載されている同条第二号から第三号まで及び第五号から第七号までに掲げる事項（戸籍の附票の消除を行つた場合には、当該戸籍の附票に記載されていたこれらの事項）並びに戸籍の附票の記載等に関する事項で政令で定めるもの
An order under Article 8 by which a court, on the petition of a person who claims their rights were infringed by information circulated through specified telecommunications (特定電気通信), directs the disclosure related service provider (開示関係役務提供者) concerned to disclose sender identification information (発信者情報) on a demand under Article 5, paragraph (1) or (2).
第八条の規定による命令
Specially permitted services for qualified institutional investors, etc.: carrying on as a business any of the acts listed in Article 63, paragraph (1): privately placing rights in collective investment schemes (Article 2, paragraph (2), item (v) or (vi)) with qualified institutional investors, etc. (適格機関投資家等), or investing money contributed by them, within the limits that paragraph sets; a person other than a financial instruments business operator, etc. may do so after notifying the Prime Minister.
前項各号に掲げる行為のいずれかを業として行うこと
A monetary claim against a social medical corporation, arising from its allotment under the provisions of the Companies Act that Article 54-7 applies and redeemed on the terms decided under Article 54-3, paragraph (1), which it may issue, up to the amount its general meeting of members (社員総会) or board of councillors (評議員会) has resolved, to help carry out activities to ensure emergency medical care (救急医療等確保事業).
…により社会医療法人が行う割当てにより発生する当該社会医療法人を債務者とする金銭債権であつて、次条第一項各号に掲げる事項についての定めに従い償還されるもの
An equity interest (持分) as referred to in Article 10-3, paragraph (3), item (ii) of the supplementary provisions (附則) of the 2006 Act amending the Medical Care Act and other laws (Act No. 84 of 2006), as used in Articles 70-7-9 to 70-7-14.
平成十八年医療法等改正法附則第十条の三第三項第二号に規定する持分
A designated facility covered by public aid providing long-term care to the elderly (指定介護老人福祉施設) under Article 48, paragraph (1), item (i), a long-term care health facility (介護老人保健施設) or an integrated facility for medical and long-term care (介護医療院).
第四十八条第一項第一号に規定する指定介護老人福祉施設、介護老人保健施設及び介護医療院
保険料四分の三免除期間
Time as a category 1 insured person (第一号被保険者) for which three quarters of the premium did not have to be paid under Article 90-2, paragraph (1) and the other quarter was 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一項の規定によりその四分の三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…
A lease transaction (リース取引) as defined in Article 67-2, paragraph (3) of the Income Tax Act — in Article 42-6, Article 64-2, paragraph (3) of the Corporation Tax Act — that a Cabinet Order (政令) sets as one under which ownership does not pass.
法人税法第六十四条の二第三項に規定するリース取引のうち所有権が移転しないものとして政令で定めるもの
In this Act, an order (命令) issued, as a Cabinet Order (政令) provides, by the Minister of Health, Labour and Welfare, the Minister of Finance, the Minister of Education, Culture, Sports, Science and Technology or the competent minister under Article 144-29, paragraph (1) of the Local Public Officers, etc. Mutual Aid Association Act — except that the order under Article 79-8, paragraphs (1) and (2) is issued by the minister with jurisdiction (所管大臣), and the order under Article 79-9, paragraph (1) by the Ministers of Health, Labour and Welfare, of Finance, of Internal Affairs and Communications, and of Education, Culture, Sports, Science and Technology.
…ところにより、厚生労働大臣、財務大臣、文部科学大臣又は地方公務員等共済組合法第百四十四条の二十九第一項の規定による主務大臣の発する命令とする。ただし、次の各号に掲げる主務省令については、当該各号に定める…
Services carried out in connection with investment management business, etc. (投資運用業等): calculating the value of the property under management (運用対象財産) from the securities and other assets in it, the interest or dividends they yield and the fees for managing it; and guiding compliance with laws and regulations, administrative dispositions under them, and articles of incorporation and other rules (法令等).
投資運用業等（投資運用業（第二十八条第四項に規定する投資運用業をいう。）、適格機関投資家等特例業務（第六十三条第二項に規定する適格機関投資家等特例業務をいい、同条第一項第二号に掲げる行為を行うものに限る。）又は海外投資家等特例業務（第六十三条の八第一項に規定する海外投資家等特例業務をいい、同項第一号に掲げる行為を行うものに限る。）をいう。第一号及び次項並びに第六十六条の八十第二項において同じ。）に関して行う次に掲げる業務