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Terms
権利に関する登記
A registration concerning one of the rights over real property that Article 3 lists, such as ownership, superficies (地上権) or a mortgage (抵当権).
不動産についての次条各号に掲げる権利に関する登記
減価償却資産
In Chapter III (special provisions on the Corporation Tax Act), depreciable assets as defined in Article 2, item (xxiii) of the Corporation Tax Act: buildings, structures, machinery and equipment, ships, vehicles and transport equipment, tools, furniture and fixtures, mining rights and other assets that must be depreciated, as a Cabinet Order (政令) specifies.
法人税法第二条第二十三号に規定する減価償却資産
区分建物
A structurally separate part of a single building that can be used on its own as a home, shop, office, warehouse or other building use and that is an exclusively owned part (専有部分) under Article 2(3) of the Act on Building Unit Ownership (Act No. 69 of 1962), including one made a common element (共用部分) under Article 4(2) of that Act.
…としての用途に供することができるものであって、建物の区分所有等に関する法律（昭和三十七年法律第六十九号。以下「区分所有法」という。）第二条第三項に規定する専有部分であるもの（区分所有法第四条第二項の規定…
Information about an individual obtained by processing personal information so that no particular person can be identified from it and the personal information cannot be restored: by deleting some of the identifiers or the equivalent (記述等) it contains, or all of its individual identification codes (個人識別符号), or by replacing them in a way that leaves no pattern from which they could be restored.
次の各号に掲げる個人情報の区分に応じて当該各号に定める措置を講じて特定の個人を識別することができないように個人情報を加工して得られる個人に関する情…
A trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act (Act No. 34 of 1965).
法人税法（昭和四十年法律第三十四号）第二条第二十九号の二（定義）に規定する法人課税信託
被合併法人
In Chapter III (special provisions on the Corporation Tax Act), a merged corporation as defined in Article 2, item (xi) of the Corporation Tax Act: a corporation that transfers its assets and liabilities to another by a merger.
法人税法第二条第十一号に規定する被合併法人
A person who has been issued a long-term care support specialist certificate (介護支援専門員証) under Article 69-7, paragraph (1) as having expert knowledge and skills for helping people requiring long-term care or support (要介護者等) lead independent daily lives, and who advises them and liaises and coordinates with municipalities (市町村), service providers, long-term care insurance facilities and others so that they can use the in-home, community-based, facility, preventive and community-based preventive services, and the specified comprehensive projects for prevention and daily life support (特定介護予防・日常生活支援総合事業), that suit their condition.
…しくは地域密着型介護予防サービス又は特定介護予防・日常生活支援総合事業（第百十五条の四十五第一項第一号イに規定する第一号訪問事業、同号ロに規定する第一号通所事業又は同号ハに規定する第一号生活支援事業をいう。以下同じ。）を利用できるよう市町村、居宅サービス事業を行う者、地域密着型サービス…
A financial instruments business operator engaged in type-I financial instruments business (not a foreign corporation) that has notified the Prime Minister under Article 57-2, paragraph (1) that its total assets exceed the threshold a Cabinet Order (政令) sets, other than one whose total assets have since stayed at or below that threshold for two years.
前項の規定による届出をした金融商品取引業者をいい、当該届出をした後第六項第二号に該当することとなつた者を除く
A public offering of securities: a solicitation of applications to acquire newly issued securities (取得勧誘) that, for paragraph (1) securities (第一項有価証券), is made to many persons as a Cabinet Order (政令) sets or falls under none of the exemptions for solicitations made only to qualified institutional investors, only to professional investors, or to a small number of persons, and that, for paragraph (2) securities (第二項有価証券), will lead a fairly large number of persons, as a Cabinet Order sets, to hold the securities.
…おいて「取得勧誘類似行為」という。）を含む。以下「取得勧誘」という。）のうち、当該取得勧誘が第一項各号に掲げる有価証券又は前項の規定により有価証券とみなされる有価証券表示権利、特定電子記録債権若しくは同…
In Article 175-2, paragraph (4), item (ii), a purchase of share certificates, etc.; a transaction under Article 2, paragraph (21), item (ii) in which one is the party that receives money if the actual figure exceeds the agreed figure; a transaction under item (iii) of that paragraph in which one is the party that acquires the option; and other transactions a Cabinet Order (政令) specifies.
株券等の買付け、第二条第二十一項第二号に掲げる取引（現実数値が約定数値を上回つた場合に金銭を受領する立場の当事者となるものに限る。）、同項…
経営相続承継受贈者
In Article 70-7-4, a successor donee (経営承継受贈者) under the grace period for gift tax on unlisted shares (Article 70-7) whose donor has died and who, when the inheritance began, held the company's right of representation and, with related persons, more than half of all shareholders' votes in the certified company (認定相続承継会社), and no fewer votes than any of those persons.
第七十条の七第一項の規定の適用を受ける同条第二項第三号に定める者で、次に掲げる要件の全てを満たすもの
For a resident, ceasing to have a domicile or residence in Japan without first giving notice of a tax agent (納税管理人) under Article 117, paragraph (2) of the Act on General Rules for National Taxes; for a nonresident, ceasing without that notice to have a residence in Japan or, if they had none, ceasing to have a permanent establishment in Japan or ending the business described in Article 161, paragraph (1), item (vi).
…に居所を有しない非居住者で恒久的施設を有しないものについては、国内において行う第百六十一条第一項第六号（国内源泉所得）に規定する事業を廃止することとする。）
A person that has notified the Prime Minister under Article 63, paragraph (2) that it will carry on specially permitted services for qualified institutional investors, etc. (適格機関投資家等特例業務), other than one that has since given notice under Article 63-2, paragraph (3), item (ii) that it has discontinued them.
第二項の規定による届出をした者をいい、次条第三項第二号に該当する旨の同項の規定による届出をした者を除く
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
A business corporation (法人) that makes a manufacturing consignment, etc. (製造委託等) to an individual or to a smaller business, in one of the six cases Article 2, paragraph (8) lists by the size of each side — its capital or its number of regular employees — and the kind of work; the State is left out of the cases measured by employees, and the bodies set out in Article 14 of the Act on Prevention of Delay in Payment under Government Contracts, etc. are left out of all six.
次の各号のいずれかに該当する者
Information about an individual obtained by processing personal information so that it cannot identify a particular person unless matched with other information: by deleting some of the identifiers or the equivalent (記述等) it contains, or all of its individual identification codes (個人識別符号), or by replacing them in a way that leaves no pattern from which they could be restored.
次の各号に掲げる個人情報の区分に応じて当該各号に定める措置を講じて他の情報と照合しない限り特定の個人を識別することができないように個人情報を加工して得られる個人に関する情報
A customer — for a credit card business under Article 2, paragraph (2), item (xl), the customer as user (利用者たる顧客) — or a person a Cabinet Order (政令) treats as equivalent to one.
顧客（前項第四十号に掲げる特定事業者にあっては、利用者たる顧客）又はこれに準ずる者として政令で定める者
In Part II, Chapter II (the international and domestic minimum taxes), a place in a country or region other than the one where an entity is located at which its business is carried on and that is treated as a permanent establishment under a tax treaty between the two, or, where there is none, is taxed as such by the other country, or meets the other cases Article 82, item (vi) lists.
会社等の所在地国以外の国又は地域（以下この号及び次号ハにおいて「他方の国」という。）において当該会社等の事業が行われる場合における次に掲げる場所
In Chapter III (special provisions on the Corporation Tax Act), a group tax sharing full controlling interest as defined in Article 2, item (xii)-7-7 of the Corporation Tax Act: the full controlling interest (完全支配関係) between a group tax sharing parent corporation (通算親法人) and a group tax sharing subsidiary corporation (通算子法人), limited to the relationship a Cabinet Order (政令) sets under Article 64-9, paragraph (1) of that Act, or the relationship between group tax sharing subsidiary corporations that each have such an interest with the parent.
法人税法第二条第十二号の七の七に規定する通算完全支配関係
A person that has notified the Prime Minister under Article 63-9, paragraph (1) that it will carry on specially permitted services for foreign investors, etc. (海外投資家等特例業務), other than one that has since given notice under Article 63-10, paragraph (3), item (ii) that it has discontinued them.
第一項の規定による届出をした者をいい、次条第三項第二号に該当する旨の同項の規定による届出をした者を除く