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電磁的記録（でんじてききろく）

A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.

同項に規定する電磁的記録

連結子法人（れんけつこほうじん）

A consolidated subsidiary corporation as defined in Article 2, item (xii)-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: another domestic corporation (内国法人) that, with the domestic corporation that wholly controls it, had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of that Act to pay corporation tax with that corporation as the taxpayer.

法人税法第二条第十二号の七に規定する連結子法人

団地共用部分（だんちきょうようぶぶん）

A building serving as an annex facility within a housing complex (団地), including a part of a building, that the complex's rules (規約) have made a common element of the complex under Article 67(1) of the Act on Building Unit Ownership.

区分所有法第六十七条第一項に規定する団地共用部分

法人課税信託（ほうじんかぜいしんたく）

A trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act (Act No. 34 of 1965).

法人税法第二条第二十九号の二に規定する法人課税信託

送信防止措置（そうしんぼうしそち）

A measure that stops information circulated through specified telecommunications (特定電気通信) from being sent, such as measures for preventing transmission of violating information (侵害情報送信防止措置), including one that also stops providing the specified telecommunications service (特定電気通信役務) to the sender (発信者) of that information.

…情報の送信を防止するとともに、当該情報の発信者に対する特定電気通信役務の提供を停止する措置（第二十六条第二項第二号において「役務提供停止措置」という。）を含む。）

外国関係法人（がいこくかんけいほうじん）

A foreign corporation, of a kind a Cabinet Order (政令) specifies, that stands in the chain of shareholdings between specially related shareholders, etc. (特殊関係株主等) and a specially related domestic corporation (特殊関係内国法人) in which they indirectly hold 80% or more of the issued shares, etc.

同条第一項に規定する外国関係法人

暗号資産仲介行為（あんごうしさんちゅうかいこうい）

The act in Article 2, paragraph (18), item (ii): a person other than a cryptoasset exchange service provider (暗号資産交換業者), entrusted by one, acting as intermediary for the buying, selling or exchange of cryptoassets (暗号資産) on that provider's behalf.

第二号に掲げる行為

有価証券等仲介業務（ゆうかしょうけんとうちゅうかいぎょうむ）

Securities, etc. intermediary business as defined in Article 11, paragraph (4) of the Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto (Act No. 101 of 2000); in this Act a financial service intermediary (金融サービス仲介業者) is counted only where it carries on this business.

同条第四項に規定する有価証券等仲介業務

特定適格組織再編成等（とくていてきかくそしきさいへんせいとう）

In Article 62-7, a qualified merger, a merger that is not qualified but to which Article 61-11, paragraph (1) applies, a qualified company split, a qualified contribution in kind or a qualified distribution in kind, other than one a Cabinet Order (政令) specifies as a qualified organizational restructuring, etc. for carrying on a business jointly under Article 57, paragraph (4).

適格合併若しくは適格合併に該当しない合併で第六十一条の十一第一項（完全支配関係がある法人の間の取引の損益）の規定の適用があるもの、適格分割、適格現物出資…

有価証券等清算取次ぎ（ゆうかしょうけんとうせいさんとりつぎ）

A subject transaction (対象取引) that a financial instruments business operator or registered financial institution carries out on a customer's entrustment and for the customer's account under the business rules of a financial instruments clearing organization or a foreign one, on condition that the clearing organization takes on the obligations arising from it, and in which either the customer concludes the transaction as the firm's agent or the customer specifies the counterparty and other matters a Cabinet Office Order (内閣府令) sets when entrusting it.

…じ。）であつて、対象取引に基づく債務を当該金融商品取引清算機関（当該金融商品取引清算機関が第百五十六条の二十の十六第一項に規定する連携金融商品債務引受業務を行う場合には、同項に規定する連携清算機関等を含…

商標（しょうひょう）

A trademark as defined in Article 2, paragraph (1) of the Trademark Act: a mark people can perceive, made of characters, figures, signs, three-dimensional shapes or colours or a combination of them, sounds, or anything else a Cabinet Order (政令) sets, that a person who produces, certifies or transfers goods in business uses on those goods, or that a person who provides or certifies services in business uses for those services.

商標法第二条第一項に規定する商標

充当（じゅうとう）

In Chapter IV (Articles 42 to 56), using a refund (還付金) owed to a person to pay national tax that person owes instead of paying the refund out, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.

同法第五十七条第一項（充当）の規定による充当

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).

…年金勘定の積立金（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…

担保権（たんぽけん）

In Chapter VII, Section 2 (Articles 186 to 191), a special statutory lien (特別の先取特権), pledge (質権), mortgage (抵当権) or right of retention (留置権) under the Commercial Code or the Companies Act.

特別の先取特権、質権、抵当権又は商法若しくは会社法の規定による留置権

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).

…より国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…

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.

税理士法（昭和二十六年法律第二百三十七号）第三十条（同法第四十八条の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