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From Article 36 on, a person licensed to market pharmaceuticals under Article 12, paragraph (1) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices.
同法第十二条第一項の医薬品の製造販売業の許可を受けた者
A mayor of a city, town or village (市町村長) whom the Minister of Justice has designated under Article 118(1) to handle family register (戸籍) work on the computer system linking the Minister's computers with the mayors' (電子情報処理組織).
第百十八条第一項の規定による指定を受けている市町村長
A securities investment trust as defined in Article 2, paragraph (4) of the Act on Investment Trusts and Investment Corporations, or a similar foreign investment trust.
投資信託及び投資法人に関する法律第二条第四項に規定する証券投資信託及びこれに類する外国投資信託
In Chapter IV (special provisions on the Inheritance Tax Act), a tax return filed after the due date as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes: a tax return (納税申告書) that a person who should have filed one by the due date (including certain persons who could have filed a final loss return) files under paragraph (1) of that Article after that date, up until the district tax office director (税務署長) makes a determination (決定) of the tax.
国税通則法第十八条第二項に規定する期限後申告書
役務提供委託
A business entrusting to another business operator all or part of a service it provides to others as its trade, except where a business running a construction business (建設業) has another construction business carry out all or part of construction work (建設工事) it has undertaken.
…の行為の全部又は一部を他の事業者に委託すること（建設業（建設業法（昭和二十四年法律第百号）第二条第二項に規定する建設業をいう。以下この項において同じ。）を営む者が業として請け負う建設工事（同条第一項に規定する建設工事をいう。）の全部又は一部を他の建設業を営む者に請け負わせることを除く。）
同一生計配偶者
A resident's spouse who shares the resident's household budget and has total income of 580,000 yen or less, other than a spouse working full-time in the resident's business and paid for it or counted as a family business employee.
居住者の配偶者でその居住者と生計を一にするもの（第五十七条第一項（事業に専従する親族がある場合の必要経費の特例等）に規定する青色事業専従者に該当するもので同項に規定する給与の支払を受けるもの及び同条第三項に規定する事業専従者に該当するもの（第三十三号の四において「青色事業専従者等」という。）を除く。）の…
紛争解決等業務
Work involved in complaint processing procedures (苦情処理手続) and dispute resolution procedures (紛争解決手続) concerning funds transfer services other than specified funds transfer services (特定資金移動業), electronic payment instruments services, cryptoasset exchange services or electronic payment instruments and cryptoasset intermediary services, and work incidental to it.
苦情処理手続（資金移動業（第三十六条の二第四項に規定する特定資金移動業を除く。以下この項において同じ。）、電子決済手段等取引業、暗号資産交換業又は電子決済手段・暗号資産サービス仲介業に関す…
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)).
第八百四十七条の三第一項に規定する最終完全親会社等
The work, set out in Article 70, paragraph (2), done to promote coordination of the work of hospitals, clinics and similar facilities in line with the medical coordination promotion policy (医療連携推進方針) — such as training to improve medical care professionals' skills, supplying the medicines, medical devices and other goods that work needs, and lending funds or other support a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets to help participants that are corporations raise the money for it.
第七十条第二項に規定する医療連携推進業務
A telecommunications service (電気通信役務, as defined in Article 2, item (iii) of the Telecommunications Business Act) provided using specified telecommunications facilities (特定電気通信設備).
特定電気通信設備を用いて提供する電気通信役務（電気通信事業法第二条第三号に規定する電気通信役務をいう。第五条第二項において同じ。）
特定株式投資信託
A securities investment trust (証券投資信託) whose purpose is to invest its trust property only in shares, and whose beneficial interests are listed on a financial instruments exchange or meet the other requirements a Cabinet Order (政令) sets.
…に対する投資として運用することを目的とする証券投資信託のうち、その受益権が金融商品取引法第二条第十六項に規定する金融商品取引所に上場されていることその他の政令で定める要件に該当するもの
A contract a resident, or a nonresident with a permanent establishment (恒久的施設), makes with a financial instruments business operator, etc. (金融商品取引業者等) for book entries or custody of listed shares, etc., to receive the tax exemptions of Articles 9-9 and 37-14-2, whose written terms include the matters in Article 37-14-2, paragraph (5), item (ii) — among them that the shares are held in a tax-exempt management account (非課税管理勘定) or continuing management account (継続管理勘定), limits on what may be accepted, and restrictions on moving them out.
第九条の九及び前各項の規定の適用を受けるために第一項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の振替口座簿への記載若…
In "provisions on carrying forward a tax credit (繰越税額控除に関する規定)": Article 42-4, paragraph (7), Article 42-5, paragraph (2), Article 42-6, paragraph (3), Article 42-9, paragraph (2), Article 42-12-4, paragraph (3), Article 42-12-5, paragraph (3), Article 42-12-6, paragraph (4) or (7) and Article 42-12-7, paragraph (3), and similar corporation tax provisions a Cabinet Order (政令) specifies, applied as if the amounts in the items of Article 42-13, paragraph (1) had been left undeducted under the provisions those items list.
…各号に掲げる規定による控除をしても控除しきれなかつた金額とみなした場合に適用される第四十二条の四第七項、第四十二条の五第二項、第四十二条の六第三項、第四十二条の九第二項、第四十二条の十二の四第三項、第四十二条の十二の五第三項、第四十二条の十二の六第四項若しくは第七項又は前条第三項の規定その他これらに類する法人税の繰越税額控除に関する規定として政令で定める規定
臨時報告書
A report that a company required to file annual securities reports (有価証券報告書) must file with the Prime Minister without delay when its securities are publicly offered or distributed abroad or another case a Cabinet Office Order (内閣府令) specifies arises, stating what has happened.
第二十四条の五第四項に規定する臨時報告書
An automated operation device as defined in the Road Transport Vehicle Act: a device built mainly of sensors detecting the vehicle's state and surroundings and a computer and program processing their data, which, used under the conditions the Minister of Land, Infrastructure, Transport and Tourism attaches to it, can take over all of a driver's recognition, prediction, judgement and operation, and which records the data needed to check how it is working.
道路運送車両法（昭和二十六年法律第百八十五号）第四十一条第一項第二十号に規定する自動運行装置
Care with bathing, toileting, meals and other daily needs of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, functional training and care during treatment (療養上の世話), given to a person requiring long-term care (要介護者) who lives in a specified facility (特定施設), under a plan that sets the services the facility provides, who provides them and other matters that Order specifies.
…要介護者について、当該特定施設が提供するサービスの内容、これを担当する者その他厚生労働省令で定める事項を定めた計画に基づき行われる入浴、排せつ、食事等の介護その他の日常生活上の世話であって厚生労働省令で…
In Article 16-2 and Article 16-3, paragraph (1), a foreign company mainly engaged in those finance-related services (金融関連業務: services incidental or related to banking, securities-related business, insurance or trust business that a Cabinet Office Order (内閣府令) specifies) which a Cabinet Office Order specifies, other than a company of Article 16-2, paragraph (1), item (xi) (one exclusively engaged in ancillary services (従属業務) or finance-related services).
金融関連業務（第二項第二号に規定する金融関連業務をいう。第九項及び第五十二条の二十三において同じ。）のうち内閣府令で定めるものを主として営む外国の会社をいい、第一項第十一号に掲げる会社を除く
In the provisions on the local consumption tax (地方消費税), a taxable transfer of assets, etc. (課税資産の譲渡等) as defined in Article 2, paragraph 1, item 9 of the Consumption Tax Act, other than specified asset transfers, etc. (特定資産の譲渡等) and those on which that Act, another law or a treaty imposes no consumption tax or which it exempts.
消費税法第二条第一項第九号に規定する課税資産の譲渡等のうち、特定資産の譲渡等（同項第八号の二に規定する特定資産の譲渡等をいう。第七十二条の八十四第一項第二号及び第二項において同じ。）並びに同法その他の法律又は条約の規定により消費税を課さないこととされるもの及び免除さ…
保有者
In Chapter 2-3, a holder of share certificates, etc. (株券等) as Article 27-23, paragraph (1) uses the word, which its paragraph (3) extends to anyone owning them in their own or another's name (or having a right to their delivery), and to persons with authority to exercise or direct voting and other shareholder rights in order to control the issuer, with authority to invest in them, or with derivatives rights over them held for purposes a Cabinet Order (政令) specifies.
同項に規定する保有者
In the chapter on administrative monetary penalties (課徴金), apart from the provisions the defining sentence excepts, a secondary distribution of securities (有価証券の売出し) as Article 4, paragraph (4) uses the term: one as defined in Article 2, paragraph (4), together with the general solicitations and specified reorganization deliveries that paragraph adds.
第四条第四項に規定する有価証券の売出し