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An operator of a foreign financial instruments market (外国金融商品市場) authorized by the Prime Minister under Article 155, paragraph (1) to let financial instruments business operators or registered financial institutions trade on its market through input and output devices connected to its electronic data processing system.
第百五十五条第一項の規定により内閣総理大臣の認可を受けた者
A country or region outside Japan.
本邦の域外にある国又は地域
有価証券
Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act, including rights deemed to be securities under paragraph (2) of that Article.
金融商品取引法（昭和二十三年法律第二十五号）第二条第一項に規定する有価証券をいい、同条第二項の規定により有価証券とみなされる権利を含む
基準期間における課税売上高
Taxable sales in the base period as Article 9, paragraph (1) of the Consumption Tax Act uses the term: under paragraph (2) of that Article, the consideration for the taxable transfers, etc. of assets (課税資産の譲渡等) made in Japan in the base period (基準期間), less refunds, etc. of consideration for sales (売上げに係る対価の返還等) net of the tax on them, scaled to twelve months for a corporation whose base period is not a year.
同項に規定する基準期間における課税売上高
Throughout this Act, both a motor vehicle as defined in Article 2, paragraph (1), item (ix) of the Road Traffic Act — a vehicle that runs on an engine or motor without rails or overhead wires, or one performing specified automated operation (特定自動運行), other than motorized bicycles, light vehicles (軽車両) and the other small vehicles that item leaves out — and a motorized bicycle (原動機付自転車) as defined in item (x) of that paragraph.
道路交通法（昭和三十五年法律第百五号）第二条第一項第九号に規定する自動車及び同項第十号に規定する原動機付自転車（次条第四号イにおいて単に「原動機付自転車」という。）
A residence (住宅) covered by a notification, made under Article 3, paragraph (1), that a private lodging business (住宅宿泊事業) will be run in it.
次条第一項の届出に係る住宅
特例申告書
A return under Article 47, paragraph (1) for taxable goods (課税貨物) taken out of a bonded area (保税地域), filed in the case of paragraph (3) of that Article — where a special return (特例申告) under Article 7-2, paragraph (2) of the Customs Act is made, the return being due by the end of the month after the goods are taken out — including such a return filed after the deadline (期限後申告書) under Article 18, paragraph (2) of the Act on General Rules for National Taxes.
第四十七条第一項の規定による申告書（同条第三項の場合に限るものとし、当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）
A cryptoasset (暗号資産) as defined in Article 2, paragraph (14) of the Payment Services Act, or anything listed in paragraph (5), item (iv) of that Article that a Cabinet Office Order (内閣府令) specifies as needing investor protection.
資金決済に関する法律第二条第十四項に規定する暗号資産又は同条第五項第四号に掲げるもののうち投資者の保護を確保することが必要と認められるものとして内閣府令で定めるもの
開示関係役務提供者
A specified telecommunications service provider (特定電気通信役務提供者) from which disclosure of sender identification information (発信者情報) can be demanded under Article 5, paragraph (1), or a relevant telecommunications service provider (関連電気通信役務提供者) from which it can be demanded under paragraph (2) of that Article.
第五条第一項に規定する特定電気通信役務提供者及び同条第二項に規定する関連電気通信役務提供者
A special permanent resident certificate (特別永住者証明書) that also works as an Individual Number Card (個人番号カード), with that function added under Article 16-2 and 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。次条において同じ。）としての機能を付加するための措置が講じられた特別…
A company defined in Article 70-7-5, paragraph (2), item (i) (a special certified gift succession company, 特例認定贈与承継会社) which, when the inheritance under paragraph (1) began, meets all the requirements this item lists (the unlisted-shares requirement does not apply where the special donor (特例贈与者) died after the earlier of the days in item (v)(a) and (b)): at least one regular employee; not being an asset-holding or asset-management company of the kind a Cabinet Order (政令) specifies; its shares and those of its closely connected specially related companies (特定特別関係会社) being unlisted; neither it nor those companies being an adult entertainment business company (風俗営業会社); at least five regular employees where a specially related company (特別関係会社) is a foreign company whose shares it or a corporation it controls holds; and other requirements a Cabinet Order sets.
第七十条の七の五第二項第一号に定める会社で、前項の規定の適用に係る相続の開始の時において、次に掲げる要件（同項の規定の適用を受ける特例経営相続承継受贈者に係る特例贈与者が第五号イ又はロに掲げる日のいずれか早い日…
Carrying on as a business, on entrustment by a person allowed by this Act to carry on investment management business, etc. (投資運用業等), any of the investment management-related services (投資運用関係業務) in Article 2, paragraph (43) for that person.
この法律の規定により投資運用業等を行うことができる者の委託を受けて、当該委託をした者のために前項各号に掲げる業務のいずれかを業として行うこと
In the housing loan tax credit rules of Article 41 (and Article 41-2-2), the purchase from a real estate broker (宅地建物取引業者) of an existing house (既存住宅) that is a certified house, etc. (認定住宅等) — such as a certified long-term quality house or a low-carbon building — of a kind a Cabinet Order (政令) specifies, after the broker has carried out specified extension or renovation work (特定増改築等) on it.
認定住宅等である既存住宅のうち特定増改築等をした家屋で政令で定めるものの当該特定増改築等をした宅地建物取引業者からの取得
指定訪問看護事業者
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
The redemption money listed in Article 41-12-2, paragraph (1), item (i): money paid in Japan on the redemption of a discount bond (割引債), including interest on separated-interest bonds (分離利子公社債) and, where the bond is bought back and cancelled, the purchase price.
第四十一条の十二の二第一項第一号に掲げる償還金
中間申告書
In Chapter IV (Articles 42 to 56), a return filed under Article 42, paragraph (1), (4) or (6) for a one-month, three-month or six-month part of a taxable period (課税期間).
前条第一項、第四項又は第六項の規定による申告書
住宅宿泊事業
A business of putting people up in a residence (住宅) for a lodging charge, run by someone other than a person who runs a hotel business (旅館業) under a permit from Article 3, paragraph (1) of the Hotel Business Act, on no more than 180 days a year, counted as an Order of the Ministry of Land, Infrastructure, Transport and Tourism and the Ministry of Health, Labour and Welfare (国土交通省令・厚生労働省令) sets.
旅館業法（昭和二十三年法律第百三十八号）第三条の二第一項に規定する営業者以外の者が宿泊料を受けて住宅に人を宿泊させる事業であって、人を宿泊させる日数として国…
Within investment advisory and agency business (投資助言・代理業), the services connected with giving advice under an investment advisory contract (投資顧問契約) — the act in Article 28, paragraph (3), item (i).
投資助言・代理業に係る業務のうち、第三項第一号に掲げる行為に係る業務
A person carrying on an employment placement business either with the permission (許可) of the Minister of Health, Labour and Welfare under Article 30, paragraph (1) or Article 33, paragraph (1), or after giving the notification (届出) Article 33-2, paragraph (1) or Article 33-3, paragraph (1) requires.
第三十条第一項若しくは第三十三条第一項の許可を受けて、又は第三十三条の二第一項若しくは第三十三条の三第一項の規定による届出をして職業紹介事業を行う者
保険料納付済期間
A premium-paid period as defined in Article 5, paragraph (1) of the National Pension Act: time as a category 1 insured person (第一号被保険者) under that Act for which the full premium was paid or collected, or did not have to be paid under its Article 88-2 or Article 88-3, paragraph (1) or (2), together with all time as a category 2 (第二号被保険者) or category 3 insured person (第三号被保険者) under it.
国民年金法第五条第一項に規定する保険料納付済期間