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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).

…として政令で定めるもの（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。）

海外投資家等特例業務（かいがいとうしかとうとくれいぎょうむ）

Carrying on as a business either of these: managing money contributed by foreign investors, etc. (海外投資家等) who are the only holders of partnership-type rights (Article 2, paragraph (2), items (v) and (vi)) in an investment business — leaving out special purpose companies, silent partnership operators and similar persons with other investors — where that money comes mainly from non-residents; or, in connection with that management, offering or privately placing such rights to those foreign investors, etc. in ways a Cabinet Order (政令) specifies as unlikely to let anyone else acquire them.

次に掲げる行為のいずれかを業として行うこと

労働者（ろうどうしゃ）

A worker as defined in Article 9 of the Labor Standards Act (a person employed at a business or office and paid wages, whatever the kind of job), except a person employed at a business or office that employs only relatives living in the same household, and a domestic worker.

労働基準法（昭和二十二年法律第四十九号）第九条に規定する労働者（同居の親族のみを使用する事業又は事務所に使用される者及び家事使用人を除く。）

青色申告書（あおいろしんこくしょ）

A final tax return, or an amended return to it, filed on the blue form by a person approved under Article 143 to do so.

第百四十三条（青色申告）（第百六十六条において準用する場合を含む。）の規定により青色の申告書によつて提出する確定申告書及び確定申告書に係る修正申告書

公益法人等（こうえきほうじんとう）

In Chapter III (special provisions on the Corporation Tax Act), a public interest corporation, etc. as defined in Article 2, item (vi) of the Corporation Tax Act: a corporation listed in Appended Table 2 (別表第二) of that Act, such as a public interest incorporated association or foundation (公益社団法人, 公益財団法人), a school corporation (学校法人) or a religious corporation (宗教法人).

法人税法第二条第六号に規定する公益法人等

社債的受益権（しゃさいてきじゅえきけん）

A class of beneficial interest in a specified-purpose trust (特定目的信託) whose holders receive distributions of a predetermined amount during the trust period, as described in Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets.

資産の流動化に関する法律（平成十年法律第百五号）第二百三十条第一項第二号に規定する社債的受益権

独立行政法人等（どくりつぎょうせいほうじんとう）

Incorporated administrative agencies (独立行政法人) as defined in Article 2, paragraph (1) of the Act on General Rules for Incorporated Administrative Agencies, and the corporations listed in Appended Table 1 (別表第一) of this Act.

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及び別表第一に掲げる法人

地方税関係書類（ちほうぜいかんけいしょるい）

Documents that must be preserved under Article 74-2, paragraph 3 or 4, Article 74-6, paragraph 2, Article 144-32, paragraph 6, Article 144-35, paragraph 7, Article 465, paragraph 3 or 4, or Article 469, paragraph 2, which may be preserved as electronic records (電磁的記録) where made by computer throughout.

第七十四条の二第三項若しくは第四項、第七十四条の六第二項、第百四十四条の三十二第六項、第百四十四条の三十五第七項、第四百六十五条第三項若しくは第四項又は第四百六十九条第二項の規定により保存することとされている書類

最終完全親会社等（さいしゅうかんぜんおやがいしゃとう）

The company at the top of a chain of full ownership over a stock company: a wholly owning parent company, etc. of that stock company that itself has no wholly owning parent company, etc. (Article 847-3, paragraph (1)).

当該株式会社の完全親会社等であって、その完全親会社等がないもの

団地建物所有者等集会（だんちたてものしょゆうしゃとうしゅうかい）

A meeting (集会) held by the owners of buildings in a housing complex, etc. (団地建物所有者等) — the owners and rights-holders of a housing complex (団地) some or all of whose buildings have been destroyed (滅失).

第八十条第一項に規定する団地建物所有者等集会

特例経営相続承継受贈者（とくれいけいえいそうぞくしょうけいじゅぞうしゃ）

A special business successor donee (特例経営承継受贈者) who received the deferral under Article 70-7-5, paragraph (1) and who, when the inheritance under paragraph (1) began, holds representative authority in the special certified inheritance succession company (特例認定相続承継会社), holds together with specially related persons more than half of its voting rights, and holds no fewer of its votes than any of those persons.

第七十条の七の五第一項の規定の適用を受ける同条第二項第六号に定める者で、次に掲げる要件の全てを満たすもの

認定電子決済等取扱事業者協会（にんていでんしけっさいとうとりあつかい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 handling service providers (電子決済等取扱業者) that the Prime Minister (内閣総理大臣) has certified under Article 52-60-25 to carry out work such as guiding its members, making rules for them and handling customers' complaints.

第五十二条の六十の二十五の規定による認定を受けた一般社団法人

買付け等（かいつけとう）

In Articles 27-22-2 and 27-22-3, on tender offers (公開買付け) by the issuer of listed share certificates, etc. (上場株券等), a purchase or other acquisition for value.

買付けその他の有償の譲受け

旅券（りょけん）

A passport, refugee travel document or other document in place of a passport (including a travel certificate from a Japanese consular officer) issued by the Japanese government, a foreign government Japan recognizes or a competent international organization, or an equivalent document from a competent authority of a region designated by Cabinet Order.

出入国管理及び難民認定法（以下「入管法」という。）第二条第五号に定める旅券

棚卸資産（たなおろししさん）

Goods, products, semi-finished products, work in progress, raw materials and other assets that must be counted in stocktaking, as a Cabinet Order (政令) specifies, other than securities and commodities for short-term trading, etc. (短期売買商品等) under Article 61, paragraph (1).

商品、製品、半製品、仕掛品、原材料その他の資産で棚卸しをすべきものとして政令で定めるもの（有価証券及び第六十一条第一項（短期売買商品等の譲渡損益及び時価評価損益）に規定する短期売買商品等を除く。）

課税時期（かぜいじき）

The taxation date as defined in Article 2, item (iv) of the Land-holding Tax Act; land value tax (地価税) is not imposed on land held at the taxation date of 1998 or any later year, for the time being.

地価税法第二条第四号に規定する課税時期

顧客資産（こきゃくしさん）

In Chapter IV-2 on investor protection funds (投資者保護基金), the money, securities and other property listed in Article 79-20, paragraph (3) that a financial instruments business operator holds for its general customers (一般顧客): what they deposit with it under Articles 119 and 161-2, and the money, securities and commodities on their account or deposited by them in connection with its securities-related business (有価証券関連業) or commodity derivatives transaction-related business (商品デリバティブ取引関連業務), each within the limits and exclusions that paragraph sets, and anything else a Cabinet Order (政令) specifies.

次に掲げるもの

更正請求書（こうせいせいきゅうしょ）

The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.

国税通則法第二十三条第三項（更正の請求）に規定する更正請求書

登記識別情報（とうきしきべつじょうほう）

A code or other information able to identify a registered holder (登記名義人), used to confirm that the registered holder is the one applying when they apply for a registration under the main clause of Article 22.

第二十二条本文の規定により登記名義人が登記を申請する場合において、当該登記名義人自らが当該登記を申請していることを確認するために用いられる符号その他の情報であって、登記名義人を識別することができるもの