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外国間接口座管理機関（がいこくかんせつこうざかんりきかん）

A foreign account management institution (外国口座管理機関) for which a specified account management institution (特定口座管理機関) or specified secondary account management institution (特定間接口座管理機関) has opened an account under Article 44, paragraph (1) of the Act on Book-Entry Transfer of Corporate Bonds and Shares, as Article 5-2, paragraph (7), item (viii) sets out.

外国口座管理機関のうち、特定口座管理機関又は特定間接口座管理機関が社債、株式等の振替に関する法律第四十四条第一項の規定により口座を開設した者

外国再間接口座管理機関（がいこくさいかんせつこうざかんりきかん）

A foreign account management institution (外国口座管理機関) — an account management institution under Article 44, paragraph (1), item (xiii) of the Act on Book-Entry Transfer of Corporate Bonds and Shares that is not a domestic corporation — for which a secondary foreign account management institution (外国間接口座管理機関), or another tertiary one, has opened an account under Article 44, paragraph (1) of that Act, as Article 5-2, paragraph (7), item (vii) sets out.

口座管理機関（社債、株式等の振替に関する法律第四十四条第一項第十三号に掲げる者に該当するものに限るものとし、内国法人を除く。次号において「外国口座管理機関」という。）のうち、次のいずれかに該当するもの

収用（しゅうよう）

In Article 74(1)(iii) and Article 118(1) and (3) to (5), expropriation (収用), the taking of property under the Expropriation of Land Act (Act No. 219 of 1951) or another Act.

土地収用法（昭和二十六年法律第二百十九号）その他の法律の規定による収用

銀行等（ぎんこうとう）

A bank (a business licensed by the Prime Minister to carry on banking, as defined in Article 2, paragraph (1) of the Banking Act), a trust company, or a similar institution set by Ministry of Justice Order (法務省令), at which money for shares must be paid in when a stock company is formed.

銀行（銀行法（昭和五十六年法律第五十九号）第二条第一項に規定する銀行をいう。第七百三条第一号において同じ。）、信託会社（信託業法（…

申請等（しんせいとう）

An application, notification or other notice made to an administrative body under a provision of law or regulation, other than in court proceedings, criminal cases and certain offence cases a Cabinet Order (政令) names, as Article 3, item (viii) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology defines it; Article 64, paragraph (1) lists those under the Immigration Control and Refugee Recognition Act and this Regulation that may be made through the electronic data processing system (電子情報処理組織).

情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号。以下「情報通信技術活用法」という。）第三条第八号に規定する申請等

加入者（かにゅうしゃ）

In Articles 74-13-3 and 74-13-4, a participant in the book-entry transfer system: a person for whom an account management institution (口座管理機関) or book-entry transfer institution (振替機関) has opened an account for transferring corporate bonds, shares and similar securities, as defined in Article 2, paragraph (3) of the Act on Book-Entry Transfer of Corporate Bonds and Shares.

同法第二条第三項に規定する加入者

銀行等（ぎんこうとう）

In Article 4, paragraph (3), a bank, a long-term credit bank (長期信用銀行) as defined in Article 2 of the Long Term Credit Bank Act (a person licensed by the Prime Minister (内閣総理大臣) under Article 4, paragraph (1) of that Act), or another financial institution set by Cabinet Office Order (内閣府令).

銀行、長期信用銀行（長期信用銀行法（昭和二十七年法律第百八十七号）第二条（定義）に規定する長期信用銀行をいう。以下同じ。）その他内閣府令で定める金融機関

振替機関（ふりかえきかん）

In Article 74-13-4, a stock company designated by the competent minister under Article 3 of the Act on Book-Entry Transfer of Corporate Bonds and Shares, as defined in Article 2, paragraph (2) of that Act, which keeps accounts for the book-entry transfer of corporate bonds, shares and similar securities.

社債、株式等の振替に関する法律第二条第二項（定義）に規定する振替機関

受託法人（じゅたくほうじん）

The trust corporation of a specific purpose trust (特定目的信託): the trustee of a trust taxed as a corporation (法人課税信託) to which, under Article 4-3 of the Corporation Tax Act, the trust's assets are treated as belonging — limited to one treated as a domestic corporation because the trust's office is in Japan.

同法第四条の三に規定する受託法人（第二条の二第三項において準用する同法第四条の三第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）

更正の請求（こうせいのせいきゅう）

A request under Article 23, paragraph (1) of the Act on General Rules for National Taxes by a person who filed a tax return that the district tax office director (税務署長) reassess it because, through an error or a failure to follow the tax laws, it overstated the tax payable or understated a loss or a refund, made within five years of the statutory filing deadline (ten years in one case for corporation tax).

国税通則法第二十三条第一項の規定による更正の請求

独立行政法人（どくりつぎょうせいほうじん）

An incorporated administrative agency as defined in Article 2, paragraph (1) of the Act on General Rules for Incorporated Administrative Agencies: a corporation set up, as a medium-term objectives agency, a national research and development agency or an administrative execution agency, to carry out effectively and efficiently public work that must be done reliably, that the national government need not do itself, and that might not get done if left to the private sector or must be done by a single body.

独立行政法人通則法（平成十一年法律第百三号）第二条第一項に規定する独立行政法人

口座管理機関（こうざかんりきかん）

In Articles 74-13-3 and 74-13-4, a body that has opened accounts for others for the book-entry transfer of corporate bonds, shares and similar securities under Article 44 of the Act on Book-Entry Transfer of Corporate Bonds and Shares (as defined in Article 2, paragraph (4) of that Act), leaving out the foreign bodies designated under Article 44, paragraph (1), item (xiii), which are licensed abroad to manage others' bonds.

社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第四項（定義）に規定する口座管理機関（同法第四十四条第一項第十三号（口座管理機関の口座の開設）に掲げる者を除く。）

特定目的信託（とくていもくてきしんたく）

A specified-purpose trust as defined in Article 2, paragraph (13) of the Act on the Securitization of Assets (Act No. 105 of 1998).

資産の流動化に関する法律（平成十年法律第百五号）第二条第十三項（定義）に規定する特定目的信託

外国投資信託（がいこくとうししんたく）

A trust set up in a foreign country under that country's laws that is similar to an investment trust (投資信託), as defined in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations.

令第三百三十六条第二項第五号に規定する外国投資信託

特定振替機関（とくていふりかえきかん）

In Article 5-2, a book-entry transfer institution (振替機関) under Article 2(2) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (including one deemed so under Article 48 of that Act) that has the State's consent under Article 13 of that Act to handle national government bonds, or the issuer's consent to handle local government bonds.

社債、株式等の振替に関する法律第二条第二項に規定する振替機関（同法第四十八条の規定により振替機関とみなされる者を含む。）のうち、同…

長期信用銀行（ちょうきしんようぎんこう）

A long-term credit bank as defined in Article 2 of the Long Term Credit Bank Act (Act No. 187 of 1952): a person licensed by the Prime Minister (内閣総理大臣) under Article 4, paragraph (1) of that Act.

長期信用銀行法（昭和二十七年法律第百八十七号）第二条（定義）に規定する長期信用銀行

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

職業紹介事業者等（しょくぎょうしょうかいじぎょうしゃとう）

An employment placement agency (職業紹介機関) as defined in Article 2 of the Act on Comprehensively Advancing Labor Measures, and Stabilizing the Employment of Workers, and Enriching Workers' Vocational Lives, or a person who, as a business, gives vocational guidance (職業指導) under Article 4, paragraph (4) of the Employment Security Act suited to the job seeker's aptitude, experience and circumstances, other than Public Employment Security Offices (公共職業安定所) and other employment security agencies.

労働施策の総合的な推進並びに労働者の雇用の安定及び職業生活の充実等に関する法律（昭和四十一年法律第百三十二号）第二条に規定する職業紹介機関又は業として職業安定法（昭和二十二年法律第百四十一号）第四条第四項に規定する職業指導（職業に就こうとする者の適性、職業経験その他の実情に応じ…

特別試験研究費の額（とくべつしけんけんきゅうひのがく）

The part of experimental research expenses (試験研究費) that a Cabinet Order (政令) specifies as relating to experimental research it specifies, such as research done jointly with, or commissioned to, national research institutions, universities or others, research done under a licence of intellectual property rights from a small or medium-sized enterprise, research on medicines for which few patients exist, and research paying personnel costs to people with advanced expertise.

…の四第十九項第七号に規定する中小企業者をいう。）からその有する知的財産権（知的財産基本法（平成十四年法律第百二十二号）第二条第二項に規定する知的財産権及び外国におけるこれに相当するものをいう。）の設定又は…

基金拠出型医療法人（ききんきょしゅつがたいりょうほうじん）

A fund-contribution type medical care corporation (医療法人) as referred to in Article 10-3, paragraph (2), item (i)(c) of the supplementary provisions (附則) of the 2006 Act amending the Medical Care Act and other laws (Act No. 84 of 2006).

平成十八年医療法等改正法附則第十条の三第二項第一号ハに規定する基金拠出型医療法人