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積立金（つみたてきん）

In Chapter IV-2, the reserves whose investment it governs: the reserves of the employees' pension account (厚生年金勘定) of the Pension Special Account (年金特別会計), called special account reserves (特別会計積立金), and the part of each implementing organization's (実施機関) reserves, other than the Minister of Health, Labour and Welfare's, that a Cabinet Order (政令) sets as corresponding to the employees' pension insurance business, called implementing organization reserves (実施機関積立金).

…定の積立金（以下この章において「特別会計積立金」という。）及び実施機関（厚生労働大臣を除く。次条第三項において同じ。）の積立金のうち厚生年金保険事業（基礎年金拠出金の納付を含む。）に係る部分に相当する部…

課税期間（かぜいきかん）

The period on which the tax basis of a national tax is calculated under the national tax laws; for consumption tax on taxable transfers of assets and services, the taxable period under Article 19 of the Consumption Tax Act (for an individual business, the calendar year, and for a corporation, its business year, unless shortened).

…税の課税標準の計算の基礎となる期間（課税資産の譲渡等（消費税法（昭和六十三年法律第百八号）第二条第一項第九号（定義）に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。第十五条第二項第七号（納税義務の成立及びその納付すべき税額の確定）において同じ。）及び特定課税仕入れ（同法第五条第…

社債の種類（しゃさいのしゅるい）

In Part 5 (entity conversions, mergers, company splits, share exchanges, share transfers and partial share exchanges), the class of a bond as Article 107, paragraph (2), item (ii), (b) uses the word: the features that identify a kind of bond listed in Article 681, item (i), namely the matters in Article 676, items (iii) to (viii)-2, such as its interest rate and how and when it is repaid, and others set by Ministry of Justice Order (法務省令).

第百七条第二項第二号ロに規定する社債の種類

税務代理人（ぜいむだいりにん）

In the subsection on investigations of the corporate enterprise tax (事業税) by officials the Minister for Internal Affairs and Communications designates, and in the subsection after it, a certified public tax accountant or tax accountant corporation that has submitted the document under Article 30 of the Certified Public Tax Accountant Act (including as applied by its Article 48-16), or an attorney, legal professional corporation or joint corporation of attorneys and registered foreign lawyers that has given notice under Article 51, paragraph 1 or 3 of that Act; it is notified of an on-site investigation in advance together with the taxpayer.

…十六において準用する場合を含む。）の書面を提出している税理士若しくは税理士法人又は同法第五十一条第一項の規定による通知をした弁護士若しくは同条第三項の規定による通知をした弁護士法人若しくは弁護士・外国法事務弁護士共同法人

監理措置決定（かんりそちけってい）

A supervising immigration inspector's decision to place a foreign national under supervision measures instead of detention, or to release a detained person and place them under those measures.

第一項又は前項の決定

指定訪問看護（していほうもんかんご）

Home-visit nursing (訪問看護) given by a designated home-nursing provider (指定訪問看護事業者) at its place of business covered by the designation, for which insured persons receive medical expenses for home-nursing (訪問看護療養費).

同項に規定する指定訪問看護

特定小型原動機付自転車（とくていこがた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)(b): one meeting a Cabinet Office Order (内閣府令) standard for vehicles whose body size and structure will not obstruct other vehicles on a bicycle path and which need no high skill to drive.

原動機付自転車のうち第二条第一項第十号ロに該当するもの

特定投資信託（とくていとうししんたく）

An investment trust (投資信託) under Article 2(3) of the Act on Investment Trusts and Investment Corporations that is a trust subject to corporate taxation (法人課税信託).

同項に規定する特定投資信託

個人番号（こじんばんごう）

The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

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二十七号。以下「番号利用法」という。）第二条第五項に規定する個人番号

事業年度（じぎょうねんど）

A business year as defined in Articles 13 and 14 of the Corporation Tax Act and Article 66-11-3, paragraph (5) of the Act on Special Measures Concerning Taxation; under the Corporation Tax Act, a corporation's accounting period set by law or by its articles (or notified to or fixed by the tax office), divided into one-year periods where it is longer, and cut short when an event such as a dissolution or merger happens partway through.

法人税法第十三条及び第十四条並びに租税特別措置法第六十六条の十一の三第五項に規定する事業年度

本線車道（ほんせんしゃどう）

A roadway made up of the main lanes of a national expressway (高速自動車国道) or a limited highway (自動車専用道路).

高速自動車国道（高速自動車国道法（昭和三十二年法律第七十九号）第四条第一項に規定する道路をいう。以下同じ。）又は自動車専用道路（道路法第四十八条の四に規定する自動車専用道路を…

更正の登記（こうせいのとうき）

A registration that corrects a registered matter where it was entered in error or something was left out.

登記事項に錯誤又は遺漏があった場合に当該登記事項を訂正する登記

商品取引所（しょうひんとりひきじょ）

A member commodity exchange (会員商品取引所) or an incorporated commodity exchange (株式会社商品取引所) under the Commodity Derivatives Transaction Act — a membership association, or a stock company holding a permit, that opens a market for futures transactions in commodities or commodity indices — the incorporated ones limited to those a Cabinet Order (政令) specifies as regulated to a level equal to incorporated financial instruments exchanges.

会員商品取引所（商品先物取引法第二条第五項に規定する会員商品取引所をいう。）及び株式会社商品取引所（同条第六項に規定する株式会社商品取引所をいい、株式会社金融商品取引所に関する規制と同等の水準にあると認められる…

雑損失の金額（ざつそんしつのきんがく）

The part of a year's losses from disaster, theft or embezzlement under Article 72, paragraph (1) that exceeds the threshold set there, which is deducted from income as the casualty loss deduction.

第七十二条第一項（雑損控除）に規定する損失の金額の合計額が同項各号に掲げる場合の区分に応じ当該各号に掲げる金額を超える場合におけるその超える部分の金額

国際最低課税額（こくさいさいていかぜいがく）

In Part II, Chapter II, Section 2, the amount on which corporation tax is charged to a domestic corporation that is a constituent entity (構成会社等) of a specified multinational enterprise group (特定多国籍企業グループ等): the group's top-up amount for the covered fiscal year (グループ国際最低課税額) is first allocated, as a Cabinet Order (政令) sets, to its constituent entities and joint ventures (共同支配会社等) located outside Japan according to their income, and the domestic corporation's international minimum tax amount is the total of those allocated amounts multiplied by the share attributed to it through its ownership interests (帰属割合), less parts borne by intermediate parents, as the items of Article 82-3, paragraph (1) set out.

…該構成会社等又は当該共同支配会社等に帰属する金額として政令で定めるところにより計算した金額（以下この項において「会社等別国際最低課税額」という。）について、次の各号に掲げる当該構成会社等又は当該共同支配…

贈与税の申告書（ぞうよぜいのしんこくしょ）

In Article 70-7, the gift tax return filed by the due date under Article 28(1) of the Inheritance Tax Act.

相続税法第二十八条第一項の規定による期限内申告書

公募公社債等運用投資信託（こうぼこうしゃさいとううんようとうししんたく）

A bond-based investment trust whose units were offered to the public, as a Cabinet Order (政令) specifies within the meaning of the Financial Instruments and Exchange Act, and which falls within the investment trusts described in the Corporation Tax Act.

その設定に係る受益権の募集が公募（金融商品取引法（昭和二十三年法律第二十五号）第二条第三項（定義）に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われた公社債等運用投資信託（…

第一号等厚生年金被保険者（だいいちごうとうこうせいねんきんひほけんしゃ）

An insured person under employees' pension insurance (厚生年金保険) who is either a category 1 insured (第一号厚生年金被保険者) — one who is not a member of a national or local public officers' mutual aid association or of the private school personnel mutual aid system — or a category 4 insured (第四号厚生年金被保険者), a member of the private school personnel mutual aid system (私立学校教職員共済制度), as Article 2-5, paragraph (1) of the Employees' Pension Insurance Act provides.

厚生年金保険の被保険者のうち厚生年金保険法第二条の五第一項第一号に規定する第一号厚生年金被保険者（以下「第一号厚生年金被保険者」という。）又は同項第四号に規定する第四号厚生年金被保険者（以下「第四号厚生年金被保険者」という。）

一般株式等（いっぱんかぶしきとう）

Shares and similar interests (株式等), as Article 37-10, paragraph 2 lists them, other than listed shares, etc. (上場株式等) as defined in Article 37-11, paragraph 2.

株式等のうち次条第二項に規定する上場株式等以外のもの

厚生年金適用事業所（こうせいねんきんてきようじぎょうしょ）

A place of business covered by employees' pension insurance: an applicable place of business (適用事業所) under Article 6, paragraph (1) of the Employees' Pension Insurance Act, or one whose employer has, with the approval of the Minister of Health, Labour and Welfare, made it an applicable place of business under paragraph (3) of that Article.

厚生年金保険法（昭和二十九年法律第百十五号）第六条第一項の適用事業所及び同条第三項の認可を受けた適用事業所