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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
A bed in a hospital or clinic, other than a psychiatric, infectious disease or tuberculosis bed, mainly for admitting patients who need medical care over a long period.
病院又は診療所の病床のうち、前三号に掲げる病床以外の病床であつて、主として長期にわたり療養を必要とする患者を入院させるためのもの
合同運用信託
A money trust accepted by a trust company (or a financial institution authorised to do trust business) that manages together the trust property of many unrelated settlors, excluding certain investment trusts and trusts whose settlors are not in substance many.
信託会社（金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。）が引き…
保険料半額免除期間
Time as a category 1 insured person (第一号被保険者) for which half the premium did not have to be paid under Article 90-2, paragraph (2) and the other half was 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二項の規定によりその半額につき納付するこ…
An entrusting business operator (業務委託事業者) that is either an individual who employs employees, or a corporation that has two or more officers or employs employees.
業務委託事業者であって、次の各号のいずれかに該当するもの
A foreign affiliated company (外国関係会社), other than a specified foreign affiliated company (特定外国関係会社), that meets all of requirements (a) to (c) of item (iii) of the same paragraph: its main business is not, apart from listed exceptions, holding shares or bonds, providing industrial property rights, know-how or copyrights, or leasing ships or aircraft; it has in its home country the fixed facilities its main business needs and manages and runs that business itself there; and its main business passes the test that item sets for its kind of business.
第三号イからハまでに掲げる要件の全てに該当する外国関係会社（特定外国関係会社に該当するものを除く。）
電子メール
Telecommunications (電気通信), as defined in the Telecommunications Business Act, that deliver a message or other information to a particular person by making it appear on the screen of the communications device that person uses, and that use a method of communication a Ministry of Internal Affairs and Communications Order (総務省令) sets.
…像面に表示されるようにすることにより伝達するための電気通信（電気通信事業法（昭和五十九年法律第八十六号）第二条第一号に規定する電気通信をいう。）であって、総務省令で定める通信方式を用いるもの
A consolidated parent corporation as defined in Article 2, item (xii)-6-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: a domestic corporation (内国法人) that 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 as the taxpayer for itself and the other domestic corporations it wholly controls.
法人税法第二条第十二号の六の七に規定する連結親法人
Shares of a company none of whose shares are listed on a financial instruments exchange (金融商品取引所) and that meet the other requirements a Ministry of Finance Order (財務省令) sets, and equity interests in a general partnership company (合名会社), limited partnership company (合資会社) or limited liability company (合同会社) that meet that Order's requirements, as Article 70-7, paragraph (2), item (ii) defines them.
前条第二項第二号に定める株式等
A company described in Article 70-7, paragraph (2), item (i) — a certified small or medium-sized company whose shares were given under the gift tax grace period — that, when the donor's estate is inherited, has at least one regular employee, is not an asset-holding or asset-management company of a kind a Cabinet Order (政令) sets, has unlisted shares, as do its closely related specified affiliated companies (the last not required where the donor died after the earlier of the days in item (v)(a) or (b)), is not, nor are those companies, a company running a sex-related special business (風俗営業会社), has at least five regular employees where a foreign company is among its specially related companies and it or a company it controls holds shares in it, and meets the other requirements a Cabinet Order sets.
第七十条の七第二項第一号に定める会社で、前項の規定の適用に係る相続の開始の時において、次に掲げる要件（同項の規定の適用を受け…
被用者保険等保険者
An insurer (保険者) other than the Japan Health Insurance Association (全国健康保険協会) as insurer under Article 123, paragraph (1) of the Health Insurance Act, prefectures, municipalities (市町村) and national health insurance societies (国民健康保険組合), together with any national health insurance society the Minister of Health, Labour and Welfare designates whose members are people who, with approval under Article 3, paragraph (1), item (viii) of the Health Insurance Act, are not insured under that Act.
…の全国健康保険協会、都道府県及び市町村並びに国民健康保険組合を除く。）又は健康保険法第三条第一項第八号の規定による承認を受けて同法の被保険者とならない者を組合員とする国民健康保険組合であつて厚生労働大臣…
A general incorporated association (一般社団法人) certified by the Prime Minister under Article 87.
第八十七条の規定による認定を受けた一般社団法人
A relationship, as a Cabinet Order (政令) specifies, in which one person holds, directly or indirectly, more than 50 percent of a corporation's issued shares or capital contributions (not counting those the corporation holds itself), or the relationship between corporations each in such a relationship with the same person.
…える数若しくは金額の株式若しくは出資を直接若しくは間接に保有する関係として政令で定める関係（以下この号において「当事者間の支配の関係」という。）又は一の者との間に当事者間の支配の関係がある法人相互の関係
The tax amounts in a tax return listed in Article 2, item (vi)(d) to (f): the tax payable, the tax equal to a refund, and the amounts deducted or used in calculating them.
同号ニからヘまでに掲げる事項
In Chapter III (special provisions on the Corporation Tax Act), accounting as an expense or loss as defined in Article 2, item (xxv) of the Corporation Tax Act — a corporation recording an amount as an expense or loss in its finalized accounts (確定した決算) — except that, in computing the amounts for an interim return based on provisional accounts under Article 72, paragraph (1), item (i) or Article 144-4, paragraph (1), item (i) or (ii) or paragraph (2), item (i) of that Act, it means recording the amount as an expense or loss in the accounts settled for the period those provisions use (for a group tax sharing subsidiary corporation (通算子法人), the period in Article 72, paragraph (5), item (i) of that Act).
法人税法第二条第二十五号に規定する損金経理（同法第七十二条第一項第一号又は第百四十四条の四第一項第一号若しくは第二号若しくは第二項第一号に掲げる金額を計算する場合にあつては、同法第七十二条第一項又は第百四十四条の四第一項若しくは第二項に…
In Chapter III (special provisions on the Corporation Tax Act), a group tax sharing subsidiary corporation as defined in Article 2, item (xii)-7 of the Corporation Tax Act: a domestic corporation under the full controlling interest (完全支配関係) of a parent corporation (親法人), as described in Article 64-9, paragraph (2) of that Act, that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under paragraph (1) of that Article to use the group tax sharing system.
法人税法第二条第十二号の七に規定する通算子法人
Book-entry national government bonds, book-entry local government bonds or book-entry corporate bonds, etc. that are discount bonds (割引債) under Article 41-12-2(6)(i), other than those whose redemption amount is worked out from an index relating to the issuer or its specially related persons that a Cabinet Order (政令) sets.
…関する法律第八十八条に規定する振替国債、第五条の二第一項に規定する振替地方債又は第五条の三第四項第七号に規定する振替社債等（同法第六十六条第一号に掲げる社債で同条に規定する振替社債に該当するものを含む。）のうち、第四十一条の十二の二第六項第一号に規定する割引債に該当するもの（その償還金の額が当該割引債の発行者又は当該発行者の特殊関係者に関する…
Business carried on, on entrustment by a financial instruments business operator (金融商品取引業者) carrying on Type I financial instruments business or investment management business (with some exceptions for small-amount electronic offerings, unlisted securities and qualified investors) or by a registered financial institution (登録金融機関), of any of these acts on its behalf: intermediating purchases and sales of securities; intermediating the entrustment of trades on a financial instruments exchange market or a foreign financial instruments market; handling public offerings, secondary distributions or private placements of securities; and intermediating investment advisory or discretionary investment contracts, subject to an exception for investment management business that paragraph sets.
…。以下同じ。）の委託を受けて、次に掲げる行為（第二十八条第四項に規定する投資運用業を行う者が行う第四号に掲げる行為を除く。）のいずれかを当該金融商品取引業者又は登録金融機関のために行う業務
特定多国籍企業グループ等
A specified multinational enterprise group, etc. as defined in Article 82, item (iv): a multinational enterprise group, etc. (多国籍企業グループ等) whose total revenue was at least 750 million euros converted into yen in two or more of the four covered fiscal years (対象会計年度) before the year in question, or another such group a Cabinet Order (政令) treats as equivalent.
第八十二条第四号（定義）に規定する特定多国籍企業グループ等
A secondary distribution of securities: an offer to sell securities already issued, or a solicitation of offers to buy them (other than acts similar to solicitation for acquisition and acts a Cabinet Office Order (内閣府令) excludes), 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 to hold them — not counting trades on a financial instruments exchange market and other transactions a Cabinet Order specifies.
…「売付け勧誘等」という。）のうち、当該売付け勧誘等が第一項有価証券に係るものである場合にあつては第一号及び第二号に掲げる場合、当該売付け勧誘等が第二項有価証券に係るものである場合にあつては第三号に掲げる場合に該当するもの（取引所金融商品市場における有価証券の売買及びこれに準ずる取引その他の政令…
課税標準等
The items of a tax return listed in Article 2, item (vi)(a) to (c): the tax basis, the amounts deducted from it, and the amount of net loss, etc. (純損失等の金額).
第二条第六号イからハまで（定義）に掲げる事項