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カード代替電磁的記録（かーどだいたいでんじてききろく）

An electronic record (電磁的記録) made up of the items shown on an Individual Number Card (個人番号カード) — name, name reading (omitted for a foreign resident (外国人住民)), address, date of birth, sex and Individual Number (個人番号) — and the holder's photograph where the card shows one, together with the information an order of the competent ministries (主務省令) sets for confirming that the record belongs to the person sending it, all electronically signed by the Japan Agency for Local Authority Information Systems (機構).

前項第一号から第六号までに掲げる事項（外国人住民にあっては、同項第二号に掲げる事項を除く。）及び本人の写真（本人の写真が表示されていない個人番号カードの交付を受けている者に係るものにあっては、当該事項。第十八条の二第二項において「カード代替記録…

公益通報（こうえきつうほう）

A report made, not for a wrongful purpose such as gaining an unfair benefit or harming others, by one of the persons the items of Article 2, paragraph (1) list (workers, dispatched workers (派遣労働者) and officers (役員) among them), that a reportable fact (通報対象事実) has occurred or is about to occur at the business operator (事業者) the item names for that person, the recipient of services (役務提供先), or among its officers, employees, agents or others, made to that business operator or a person it designated in advance, to an administrative body (行政機関) with authority to make a disposition (処分) or recommendation about the fact or a person that body designated in advance, or to another person to whom reporting it is considered necessary to prevent it or the spread of the harm it causes.

次の各号に掲げる者が、不正の利益を得る目的、他人に損害を加える目的その他の不正の目的でなく、当該各号に定める事業者（法人その他の団体及び事業を行う個人をいう。以下同じ。）（以下「役務提供先」という。）…

固定資産（こていしさん）

In Chapter III (special provisions on the Corporation Tax Act), a fixed asset as defined in Article 2, item (xxii) of the Corporation Tax Act: land (including rights over land), depreciable assets, telephone subscription rights and other assets a Cabinet Order (政令) specifies.

法人税法第二条第二十二号に規定する固定資産

適用事業所（てきようじぎょうしょ）

A place of business that regularly employs five or more employees in one of the businesses listed in Article 3, paragraph (3), item (i) — such as manufacturing, construction, mining, transport, sales, finance, medical care, social welfare, and legal or accounting work — or any other place of business of the State, a local government or a corporation that regularly employs employees.

次の各号のいずれかに該当する事業所

保税地域（ほぜいちいき）

A bonded area as defined in Article 29 of the Customs Act: a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area.

関税法（昭和二十九年法律第六十一号）第二十九条に規定する保税地域

所属銀行（しょぞくぎんこう）

The bank for which a bank agent (銀行代理業者) acts as agent or intermediary, and which accepts the deposits or installment savings, etc., lends the funds or discounts the bills, or carries out the funds transfer under the contracts so concluded.

銀行代理業者が行う第十四項各号に掲げる行為により、同項各号に規定する契約において同項各号の預金若しくは定期積金等の受入れ、資金の貸付け若しくは手形の割引又は為替取引を行う銀行

特別永住者（とくべつえいじゅうしゃ）

A special permanent resident: a person who lost Japanese nationality under the Treaty of Peace with Japan, or a descendant of such a person, who may live permanently in Japan under the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (特例法).

日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号。以下「特例法」という。）に定める特別永住者

不利益処分（ふりえきしょぶん）

A disposition (処分) by which an administrative agency (行政庁), on the basis of laws and regulations (法令), directly imposes a duty on a specific person it is addressed to or restricts that person's rights — except a physical act together with a disposition the law requires as a step to make clear the scope, timing or the like of such an act, a refusal of a permission or approval (許認可等) sought by an application (申請) or any other disposition made on an application and addressed to the applicant, a disposition that is to be made with the addressee's consent, and a disposition ending the effect of a permission or approval because a notification (届出) was made that the facts it rested on have ceased to exist.

行政庁が、法令に基づき、特定の者を名あて人として、直接に、これに義務を課し、又はその権利を制限する処分をいう。ただし、次のいずれかに該当するものを除く

行政機関の長（ぎょうせいきかんのちょう）

The head of an administrative organ (行政機関), to whom anyone may make a request for disclosure of the administrative documents (行政文書) that organ holds; for the organs a Cabinet Order (政令) designates under Article 2, paragraph (1), items (iv) and (v), it is instead the person a Cabinet Order names for each of those organs.

前条第一項第四号及び第五号の政令で定める機関にあっては、その機関ごとに政令で定める者

保険料四分の一免除期間（ほけんりょうよんぶんのいちめんじょきかん）

Time as a category 1 insured person (第一号被保険者) for which a quarter of the premium did not have to be paid under Article 90-2, paragraph (3) and the other three quarters were paid, other than months later paid up by retroactive payment (追納) under Article 94.

第七条第一項第一号に規定する被保険者としての被保険者期間であつて第九十条の二第三項の規定によりその四分の一の額につき納…

自動車（じどうしゃ）

An automobile as defined in Article 2, paragraph (2) of the Road Transport Vehicle Act, other than a small-sized special purpose vehicle (小型特殊自動車) built for farm work, and a motorized bicycle (原動機付自転車) as defined in paragraph (3) of that Article.

道路運送車両法（昭和二十六年法律第百八十五号）第二条第二項に規定する自動車（農耕作業の用に供することを目的として製作した小型特殊自動車を除く。）及び同条第三項に規定する原動機付自転車

勤労学生（きんろうがくせい）

A student at a school, a specialised training college or similar institution, or a trainee in accredited vocational training, who earns income from their own work and whose total income is 850,000 yen or less, of which no more than 100,000 yen comes from anything other than work.

次に掲げる者で、自己の勤労に基づいて得た事業所得、給与所得、退職所得又は雑所得（以下この号において「給与所得等」という。）を有するもののうち、合計所得金額が八十五万円以下であり、かつ、合計所…

適格合併（てきかくがっぺい）

A qualified merger as defined in Article 2, item 12-8 of the Corporation Tax Act: a merger of one of the kinds that item lists (between corporations under full control or control, or to run a business jointly) in which the merged corporation's shareholders receive no assets other than shares of the merging corporation or of its parent, setting aside certain payments such as dividends and buyouts of dissenting shareholders.

同法第二条第十二号の八に規定する適格合併

中小受託事業者（ちゅうしょうじゅたくじぎょうしゃ）

A business that receives a manufacturing consignment, etc. (製造委託等) from an entrusting business operator (委託事業者) and is smaller than it in one of the six ways Article 2, paragraph (9) lists: an individual, or a corporation (法人) whose capital is 300 million, 50 million or 10 million yen or less, or whose regular employees number 300 or 100 or fewer, matched to the size of the entrusting operator and the kind of work entrusted.

次の各号のいずれかに該当する者

特定個人情報ファイル（とくていこじんじょうほうふぁいる）

A personal information file (個人情報ファイル) that contains Individual Numbers (個人番号).

個人番号をその内容に含む個人情報ファイル

古物市場主（こぶついちばぬし）

A person who holds a permit (許可) under Article 3 and runs a secondhand goods market (古物市場), where secondhand goods dealers (古物商) trade among themselves.

次条の規定による許可を受けて第二項第二号に掲げる営業を営む者

恒久的施設（こうきゅうてきしせつ）

In Chapter III (special provisions on the Corporation Tax Act), a permanent establishment as defined in Article 2, item (xii)-19 of the Corporation Tax Act: a branch, factory or other fixed place of business in Japan of a foreign corporation, a place in Japan where it carries out construction or installation work or supervises such work, or a person in Japan with authority to conclude contracts on its behalf, each as a Cabinet Order (政令) specifies; for a foreign corporation covered by a tax treaty Japan has concluded that provides otherwise, what the treaty sets as a permanent establishment in Japan.

法人税法第二条第十二号の十九に規定する恒久的施設

通算完全支配関係（つうさんかんぜんしはいかんけい）

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(1), or the relationship between group tax sharing subsidiary corporations that each have such an interest with the parent.

通算親法人と通算子法人との間の完全支配関係（第六十四条の九第一項に規定する政令で定める関係に限る。以下この号において同じ。）又は通算親法人との間に完全支配関係がある通算子法人相互の関係

行政機関等匿名加工情報（ぎょうせいきかんとうとくめいかこうじょうほう）

In Chapter V, anonymized personal information (匿名加工情報) made by processing all or part of the personal information the administrative entity holds (保有個人情報) that makes up a personal information file (個人情報ファイル) meeting the three conditions of Article 60, paragraph (3) — in outline, that the file is entered in the personal information file register (個人情報ファイル簿), that the documents recording it would on a request under the information disclosure laws or an information disclosure ordinance (情報公開条例) be disclosed at least in part or put to third parties for their opinion, and that it can be processed without hindering the entity's work — leaving out, in outline, any part that would be withheld as non-disclosure information (不開示情報).

次の各号のいずれにも該当する個人情報ファイルを構成する保有個人情報の全部又は一部（これらの一部に行政機関情報…

被現物分配法人（ひげんぶつぶんぱいほうじん）

In Chapter III (special provisions on the Corporation Tax Act), a corporation receiving a distribution in kind as defined in Article 2, item (xii)-5-3 of the Corporation Tax Act: a corporation that receives assets from a corporation making a distribution in kind (現物分配法人) by a distribution in kind (現物分配).

法人税法第二条第十二号の五の三に規定する被現物分配法人