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投資運用関係業務（とうしうんようかんけいぎょうむ）

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…

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…

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).

…者（以下本章において「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).

…金額の合計額（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…

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互に提供することを定める規定を…

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

認定電子決済等代行事業者協会（にんていでんしけっさいとうだいこうじぎょうしゃきょうかい）

A general incorporated association (一般社団法人) set up by electronic payment service providers (電子決済等代行業者) that the Prime Minister (内閣総理大臣) has certified under Article 52-61-19 to carry out work such as guiding its members, making rules for them and handling users' complaints.

第五十二条の六十一の十九の規定による認定を受けた一般社団法人

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」という。）の営業所（国内にある営業所又は事務所をいう。以下こ…

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.

…含む。）、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…

事業者（じぎょうしゃ）

In Article 45, an employer (事業者) as defined in Article 2, item (iii) of the Industrial Safety and Health Act — a person who runs a business and employs workers there; for the provisions of that Act this Article lists, the person running a client's business (派遣先の事業) is also treated as an employer employing the assigned workers (派遣中の労働者) dispatched to it.

労働安全衛生法（昭和四十七年法律第五十七号）第二条第三号に規定する事業者

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

登記記録（とうききろく）

The electronic record made under Article 12 for each parcel of land or each building, holding the registrations describing it and the registrations of rights over it.

表示に関する登記又は権利に関する登記について、一筆の土地又は一個の建物ごとに第十二条の規定により作成される電磁的記録（電子的方式、磁気的方式その他人の知覚によっては認識することができな…

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.

…特定の者によって受信されることを目的とする電気通信（電気通信事業法（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).

この条の規定及び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…