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Terms
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
The corporations Article 42-2, paragraph (7), item (ii) lists: financial institutions, financial instruments business operators, etc. (金融商品取引業者等) and others a Cabinet Order (政令) sets that are financial institutions, etc. under Article 2, paragraph (2) of the Act on Close-Out Netting of Specified Financial Transactions Conducted by Financial Institutions and have an office in Japan; a financial instruments clearing organization (金融商品取引清算機関) where it takes on the debts of certain bond repurchase or securities lending transactions; and the Bank of Japan.
次に掲げる法人
The corporation tax worked out without applying the special tax credits and other provisions listed in Article 42-4, paragraph (19), item (ii) — Articles 42-4 to 42-14 as listed there, other provisions a Cabinet Order (政令) specifies, Article 62, paragraph (1), Article 62-3, paragraphs (1) and (9), Article 63, paragraph (1), and Articles 67 to 70-2 and 144 to 144-2-3 of the Corporation Tax Act — and leaving out incidental taxes (附帯税); the caps on the special corporation tax credits are set against it.
次に掲げる規定を適用しないで計算した場合の法人税の額（国税通則法第二条第四号に規定する附帯税の額を除く。）
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
航空機燃料
In Chapter VI (special provisions on the Consumption Tax Act and other Acts), aviation fuel as defined in Article 2, item (ii) of the Aviation Fuel Tax Act: hydrocarbon oil, including a mixture of hydrocarbons with other substances or a single hydrocarbon, used as fuel for aircraft, including the aircraft engines that Act covers.
航空機燃料税法第二条第二号に規定する航空機燃料
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).
…医療を提供する体制の確立を図るための医療法等の一部を改正する法律（平成十八年法律第八十四号。以下この条、第七十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 Chapter IV, any of three kinds of electronic or magnetic record (電磁的記録): one recording images of a covered sexual pose, etc. (対象性的姿態等) — or, for the acts in item (iv) of either Article, a sexual pose, etc. (性的姿態等) — created by the photographing in Article 2, paragraph (1) or by recording images transmitted through the acts in Article 5, paragraph (1); one of a private sexual image record (私事性的画像記録); and one of the kind in Article 3-2 of the Act on Regulation and Punishment of Acts Relating to Child Prostitution and Child Pornography, and the Protection of Children, which records information depicting, in a way that can be seen, a child's pose of a kind listed in Article 2, paragraph (3) of that Act.
次に掲げるもの
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…
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).
第五十四条の七において準用する会社法（平成十七年法律第八十六号）の規定により社会医療法人が行う割当てにより発生…
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
In Chapter III (special provisions on the Corporation Tax Act), a splitting corporation as defined in Article 2, item (xii)-2 of the Corporation Tax Act: a corporation that transfers its assets or liabilities to another by a company split (分割).
法人税法第二条第十二号の二に規定する分割法人
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
Book-entry corporate bonds (振替社債) listed in Article 66(ii) of the Act on Book-Entry Transfer of Corporate Bonds and Shares, together with the similar bonds Article 5-3(4)(vii) adds, other than those whose interest is worked out from an index relating to the issuer or its specially related persons that a Cabinet Order (政令) sets.
社債、株式等の振替に関する法律第六十六条第二号に掲げる社債で同条に規定する振替社債に該当するもの（次に掲げるものを含む。以下この号において「振替社債等」という。）の…
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…
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.
政令で定めるところにより、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…