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割引債（わりびきさい）

A public or corporate bond (公社債) listed in Article 37-10, paragraph (2), item (vii) that is issued at a discount, is the separated principal or separated interest part of a bond, or pays interest but was issued at or below a ratio of its face value that a Ministry of Finance Order (財務省令) sets — other than one recorded in or deposited with a specified account (特定口座) when it is redeemed, and the foreign-currency bonds listed in Article 41-12, paragraph (7), item (i).

第三十七条の十第二項第七号に掲げる公社債（以下この号において「公社債」という。）のうち次に掲げるもの（その償還の時におい…

執行機関（しっこうきかん）

An administrative body or other person carrying out a delinquent tax collection procedure (滞納処分), a court (or, in small-claims enforcement under Article 167-2, paragraph 2 of the Civil Enforcement Act, a court clerk), a court execution officer (執行官) or a bankruptcy trustee (破産管財人).

…章において「行政機関等」という。）、裁判所（民事執行法（昭和五十四年法律第四号）第百六十七条の二第二項に規定する少額訴訟債権執行にあつては、裁判所書記官）、執行官及び破産管財人

子法人等（こほうじんとう）

A subsidiary corporation, etc. as defined in Article 57-2, paragraph (9): a subsidiary company (子会社) of another company, or another corporation or organization meeting requirements a Cabinet Order (政令) sets as closely related to that company.

前条第九項に規定する子法人等

試験研究費の額（しけんけんきゅうひのがく）

For a corporation, the total of the costs of experimental research (試験研究) of the kinds Article 42-4, paragraph (19), item (i)(a) lists that are counted as deductible expenses (損金), and of the amounts item (i)(b) lists that were booked as research and development costs but go to acquire inventory, fixed assets or deferred assets, less what others pay to cover them and leaving out, for a domestic corporation, costs of business carried on through a foreign office, etc. (国外事業所等).

…合計額（当該金額に係る費用に充てるため他の者（当該法人が外国法人である場合の法人税法第百三十八条第一項第一号に規定する本店等を含む。第十四号において同じ。）から支払を受ける金額がある場合には当該金額を控…

住宅宿泊仲介業者（じゅうたくしゅくはくちゅうかいぎょうしゃ）

A person who runs a private lodging intermediary business (住宅宿泊仲介業) after registering with the Commissioner of the Japan Tourism Agency (観光庁長官) under Article 46, paragraph (1).

第四十六条第一項の登録を受けて住宅宿泊仲介業を営む者

適格外国仲介業者（てきかくがいこくちゅうかいぎょうしゃ）

A secondary foreign account management institution (外国間接口座管理機関) or tertiary foreign account management institution (外国再間接口座管理機関) with its head office in a foreign country whose authorities can be given tax information under a tax treaty or other international agreement of Japan providing for the exchange of such information, and that has the approval of the Commissioner of the National Tax Agency (国税庁長官), given as a Cabinet Order (政令) provides.

外国間接口座管理機関又は外国再間接口座管理機関のうち、所得税法第二条第一項第八号の四ただし書に規定する条約その他の我が国が締結した国際約束（租税の賦課及び徴収に関する情報を相…

特許権譲受等取引（とっきょけんゆずりうけとうとりひき）

The acquisition or borrowing of a qualified patent right, etc. (適格特許権等) from another person, including another person's grant of an exclusive license (専用実施権) or provisional exclusive license (仮専用実施権) for such a patent and any other act by which another person lets the corporation use a qualified patent right, etc. exclusively.

…に基づいて取得すべき適格特許権等に該当する特許権に係る仮専用実施権の他の者による設定その他他の者が前項の法人に適格特許権等を独占的に使用させる行為を含む。）

指定訪問看護事業者（していほうもんかんごじぎょうしゃ）

A provider the Minister of Health, Labour and Welfare has designated to run a home-visit nursing business: nursing care or help with medical treatment given at home by nurses and others a Ministry of Health, Labour and Welfare Order (厚生労働省令) names to people under continuing treatment at home for an illness or injury whom their doctor finds meet the Order's standard.

健康保険法第八十八条第一項に規定する指定訪問看護事業者

一般原動機付自転車（いっぱんげんどうきつきじてんしゃ）

A motorized bicycle (原動機付自転車) of the kind in Article 2, paragraph (1), item (x)(a): one with an engine or motor no larger in total displacement or rated output than a Cabinet Office Order (内閣府令) sets, other than one meeting the standard in item (x)(b) for small vehicles that need no great skill to drive.

原動機付自転車のうち第二条第一項第十号イに該当するもの

特定口座（とくていこうざ）

An account for holding, recording or margin-trading listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment in Japan, opens at a business office in Japan of a financial instruments business operator, registered financial institution or investment trust management company by filing a written notification for opening a specified account (特定口座開設届出書), so that gains on the listed shares, etc. in it are calculated separately, as Article 37-11-3(3)(i) defines it.

居住者又は恒久的施設を有する非居住者が、前二項の規定の適用を受けるため、金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。）、同法第二条第十一項に規定する登録金融機関又は投資信託及び投資法人に関する法律第二条第十一項に規定する投資信託委託会社（以下この条、次条及び第三十七条の十一の六において「金融商品取引業者等」と…

各事業年度（かくじぎょうねんど）

Each business year (事業年度) of the foreign related company (外国関係会社), a business year being as Articles 13 and 14 of the Corporation Tax Act define it (Article 2, paragraph (2), item (xix)).

第二条第二項第十九号に規定する事業年度

公共職業訓練等（こうきょうしょくぎょうくんれんとう）

Vocational training at public human resources development facilities (公共職業能力開発施設) set up by the national government, prefectures, municipalities or the Japan Organization for Employment of the Elderly, Persons with Disabilities and Job Seekers (独立行政法人高齢・障害・求職者雇用支援機構), including training at the Polytechnic University (職業能力開発総合大学校); authorized vocational training (認定職業訓練) under Article 4, paragraph (2) of the Act on Support for the Employment of Specified Job Seekers through Implementation of Vocational Training, etc., other than kinds a Ministry of Health, Labour and Welfare Order (厚生労働省令) excludes; and other training or courses given under laws to help unemployed people adapt to work or learn the knowledge and skills a job needs, as a Cabinet Order (政令) specifies.

…）、職業訓練の実施等による特定求職者の就職の支援に関する法律（平成二十三年法律第四十七号）第四条第二項に規定する認定職業訓練（厚生労働省令で定めるものを除く。）その他法令の規定に基づき失業者に対して作業…

改定率（かいていりつ）

The rate, set at 1 for fiscal 2004 and revised each year under Articles 27-2 to 27-5 in line with prices and wages (with an adjustment during the adjustment period (調整期間)), by which the base amounts of pensions under this Act — such as 780,900 yen for the old-age basic pension (老齢基礎年金) — are multiplied.

次条第一項の規定により設定し、同条（第一項を除く。）から第二十七条の五までの規定により改定した率

行政庁（ぎょうせいちょう）

In this Act, the authority that supervises each kind of specified business operator (特定事業者) of Article 2, paragraph (2), as Article 22, paragraph (1) assigns it: the Prime Minister (内閣総理大臣) for most financial businesses — banks, shinkin banks, credit cooperatives, insurers, securities and trust businesses, money lenders, funds transfer and cryptoasset exchange service providers — and for certified public accountants; the Minister of Finance (財務大臣) for currency exchangers and tax accountants; the Minister of Economy, Trade and Industry (経済産業大臣) for finance lessors, credit card companies, precious metal and gem dealers and mail-receiving services; the Minister of Justice (法務大臣) for judicial scriveners (司法書士); the Minister of Internal Affairs and Communications (総務大臣) for the postal savings and postal life insurance management organisation and telephone-forwarding services; the Japan Casino Regulatory Commission (カジノ管理委員会) for casino operators; the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) or the prefectural governor (都道府県知事) that licensed a real estate broker; the prefectural governor for administrative scriveners (行政書士); two or three ministers jointly for labour banks, the Norinchukin Bank and book-entry transfer and electronic claim recording institutions; and, for agricultural and fishery cooperatives and some government-affiliated financial institutions, the authority their own Acts name — with the Minister of Finance (財務大臣) added for some matters by Article 22, paragraph (2) and another authority for some businesses by paragraphs (3) and (4).

次の各号に掲げる特定事業者の区分に応じ、当該特定事業者に係る事項に関して、それぞれ当該各号に定める者

特定電気通信（とくていでんきつうしん）

Sending telecommunications (電気通信, as defined in the Telecommunications Business Act) meant to be received by unspecified persons, other than sending meant to be received directly by the public.

…信事業法（昭和五十九年法律第八十六号）第二条第一号に規定する電気通信をいう。以下この号及び第五条第三項において同じ。）の送信（公衆によって直接受信されることを目的とする電気通信の送信を除く。）

期限後申告書（きげんごしんこくしょ）

A tax return filed after the deadline, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).

国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告書）に規定する期限後申告書

経営承継期間（けいえいしょうけいきかん）

In the grace period for inheritance tax on unlisted shares (Article 70-7-2), the period from the day after the inheritance tax return deadline to the earliest of: five years after the day following the deadline of the successor heir's (経営承継相続人等) first inheritance tax return under that Article, five years after the day following the deadline of their gift tax return for the year of their first gift under Article 70-7, and the day before the successor heir dies.

前項の規定の適用に係る相続に係る相続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日又は当該相続に係る経営承継相続人等の死亡の日の前日のいずれか早い日までの期間

特定在留カード（とくていざいりゅうかーど）

A residence card that also works as an Individual Number Card (the My Number card), with that function added under the procedure in Article 18-5 of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

…いて「番号利用法」という。）第十八条の五の規定に定める手続により個人番号カード（番号利用法第二条第七項に規定する個人番号カードをいう。第十九条の十五の四において同じ。）としての機能を付加するための措置が…

被保険者の種別（ひほけんしゃのしゅべつ）

Which of the four categories of insured under Employees' Pension Insurance (厚生年金保険) a person falls in: category I (第一号厚生年金被保険者), category II (第二号厚生年金被保険者), category III (第三号厚生年金被保険者) or category IV (第四号厚生年金被保険者) (Article 15).

第一号厚生年金被保険者、第二号厚生年金被保険者、第三号厚生年金被保険者又は第四号厚生年金被保険者のいずれであるかの区別

短期売買商品等（たんきばいばいしょうひんとう）

In Article 61, assets acquired to profit from short-term price changes, of kinds a Cabinet Order (政令) specifies (other than securities), and cryptoassets (暗号資産) as defined in Article 2, paragraph (14) of the Payment Services Act (Act No. 59 of 2009).

…令で定めるもの（有価証券を除く。）及び資金決済に関する法律（平成二十一年法律第五十九号）第二条第十四項（定義）に規定する暗号資産（以下この条において「暗号資産」という。）