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Terms
通報対象事実
A criminal act, or a fact that is grounds for a civil fine (過料), under this Act or one of the Acts listed in the Appended Table (別表) as Acts protecting people's life, body, property and other interests, such as consumers' interests, the environment and fair competition, including orders under them; or the facts that are the grounds for a disposition (処分) under an Act listed in the Appended Table, where breaching that disposition would be such a criminal act or ground for a fine, including, where that disposition was made for breaching another disposition or not following a recommendation, etc. (勧告等) under those Acts, the grounds for that other disposition or recommendation.
次の各号のいずれかの事実
An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.
法人税法第二条第八号に規定する人格のない社団等
The specific individual whom an Individual Number (個人番号) identifies.
個人番号によって識別される特定の個人
The corporation tax worked out without applying the special tax credits and other provisions listed in Article 42-4, paragraph (19), item (ii) — Articles 42-4 to 42-14 as listed there, other provisions a Cabinet Order (政令) specifies, Article 62, paragraph (1), Article 62-3, paragraphs (1) and (9), Article 63, paragraph (1), and Articles 67 to 70-2 and 144 to 144-2-3 of the Corporation Tax Act — and leaving out incidental taxes (附帯税); the caps on the special corporation tax credits are set against it.
次に掲げる規定を適用しないで計算した場合の法人税の額（国税通則法第二条第四号に規定する附帯税の額を除く。）
航空機燃料
In Chapter VI (special provisions on the Consumption Tax Act and other Acts), aviation fuel as defined in Article 2, item (ii) of the Aviation Fuel Tax Act: hydrocarbon oil, including a mixture of hydrocarbons with other substances or a single hydrocarbon, used as fuel for aircraft, including the aircraft engines that Act covers.
航空機燃料税法第二条第二号に規定する航空機燃料
A certified medical care corporation as defined in Article 10-4, paragraph (1) of the supplementary provisions (附則) of the 2006 Act amending the Medical Care Act and other laws to establish a system for providing good-quality medical care (Act No. 84 of 2006).
良質な医療を提供する体制の確立を図るための医療法等の一部を改正する法律（平成十八年法律第八十四号。以下この条、第七十条の七の十二及び第七十条の七の十四において「平成十八年医療法等改正法」という。）…
In a minor's account, an account for keeping the records of listed shares, etc. recorded or kept under a minor's account management contract (未成年者口座管理契約) separately from other transactions, set up on 1 January of each year from 2016 to 2023 in which the holder is under 18 on 1 January or is born (or on a later date where the documents are submitted or the information is provided in the middle of the year).
…未成年者口座廃止通知書が提出された場合にあつては第二十四項の規定により同項の所轄税務署長から同項第一号に定める事項の提供があつた日（その非課税管理勘定を設定しようとする年の一月一日前に当該事項の提供があ…
The name and its kana reading, address (or, for a person who has moved out of Japan, that fact), date of birth, sex and resident record code (住民票コード) on a family register supplement (戸籍の附票), or on one that has been deleted, together with details of the entries that Cabinet Order (政令) sets — the information a municipal mayor passes to the prefectural governor under Article 30-41.
戸籍の附票に記載されている同条第二号から第三号まで及び第五号から第七号までに掲げる事項（戸籍の附票の消除を行つた場合には、当該戸籍の附票に記載されていたこれらの事項）並び…
Specially permitted services for qualified institutional investors, etc.: carrying on as a business any of the acts listed in Article 63, paragraph (1): privately placing rights in collective investment schemes (Article 2, paragraph (2), item (v) or (vi)) with qualified institutional investors, etc. (適格機関投資家等), or investing money contributed by them, within the limits that paragraph sets; a person other than a financial instruments business operator, etc. may do so after notifying the Prime Minister.
前項各号に掲げる行為のいずれかを業として行うこと
A monetary claim against a social medical corporation, arising from its allotment under the provisions of the Companies Act that Article 54-7 applies and redeemed on the terms decided under Article 54-3, paragraph (1), which it may issue, up to the amount its general meeting of members (社員総会) or board of councillors (評議員会) has resolved, to help carry out activities to ensure emergency medical care (救急医療等確保事業).
第五十四条の七において準用する会社法（平成十七年法律第八十六号）の規定により社会医療法人が行う割当てにより発生する当該社会医療法人を債務者とする金銭債権であつて、…
An equity interest (持分) as referred to in Article 10-3, paragraph (3), item (ii) of the supplementary provisions (附則) of the 2006 Act amending the Medical Care Act and other laws (Act No. 84 of 2006), as used in Articles 70-7-9 to 70-7-14.
平成十八年医療法等改正法附則第十条の三第三項第二号に規定する持分
In Chapter III (special provisions on the Corporation Tax Act), a splitting corporation as defined in Article 2, item (xii)-2 of the Corporation Tax Act: a corporation that transfers its assets or liabilities to another by a company split (分割).
法人税法第二条第十二号の二に規定する分割法人
A designated facility covered by public aid providing long-term care to the elderly (指定介護老人福祉施設) under Article 48, paragraph (1), item (i), a long-term care health facility (介護老人保健施設) or an integrated facility for medical and long-term care (介護医療院).
第四十八条第一項第一号に規定する指定介護老人福祉施設、介護老人保健施設及び介護医療院
Book-entry corporate bonds (振替社債) listed in Article 66(ii) of the Act on Book-Entry Transfer of Corporate Bonds and Shares, together with the similar bonds Article 5-3(4)(vii) adds, other than those whose interest is worked out from an index relating to the issuer or its specially related persons that a Cabinet Order (政令) sets.
社債、株式等の振替に関する法律第六十六条第二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（次に掲げるものを含む。以下この号において「振替社債等」という。）のうち、その利子の額が当該振替社債等の発行をする者又は当該発行をする…
保険料四分の三免除期間
Time as a category 1 insured person (第一号被保険者) for which three quarters of the premium did not have to be paid under Article 90-2, paragraph (1) and the other quarter 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一項の規定によりその四分の三の額につき納…
In this Act, an order (命令) issued, as a Cabinet Order (政令) provides, by the Minister of Health, Labour and Welfare, the Minister of Finance, the Minister of Education, Culture, Sports, Science and Technology or the competent minister under Article 144-29, paragraph (1) of the Local Public Officers, etc. Mutual Aid Association Act — except that the order under Article 79-8, paragraphs (1) and (2) is issued by the minister with jurisdiction (所管大臣), and the order under Article 79-9, paragraph (1) by the Ministers of Health, Labour and Welfare, of Finance, of Internal Affairs and Communications, and of Education, Culture, Sports, Science and Technology.
…方公務員等共済組合法第百四十四条の二十九第一項の規定による主務大臣の発する命令とする。ただし、次の各号に掲げる主務省令については、当該各号に定めるとおり
Services carried out in connection with investment management business, etc. (投資運用業等): calculating the value of the property under management (運用対象財産) from the securities and other assets in it, the interest or dividends they yield and the fees for managing it; and guiding compliance with laws and regulations, administrative dispositions under them, and articles of incorporation and other rules (法令等).
…、適格機関投資家等特例業務（第六十三条第二項に規定する適格機関投資家等特例業務をいい、同条第一項第二号に掲げる行為を行うものに限る。）又は海外投資家等特例業務（第六十三条の八第一項に規定する海外投資家等…
A public or corporate bond (公社債) listed in Article 37-10, paragraph (2), item (vii) that is issued at a discount, is the separated principal or separated interest part of a bond, or pays interest but was issued at or below a ratio of its face value that a Ministry of Finance Order (財務省令) sets — other than one recorded in or deposited with a specified account (特定口座) when it is redeemed, and the foreign-currency bonds listed in Article 41-12, paragraph (7), item (i).
第三十七条の十第二項第七号に掲げる公社債（以下この号において「公社債」という。）のうち次に掲げるもの（その償還の時において第三十七条の十一の三第三項第一号に規定する特定口座に係る振替口座簿（社債、株式等の振替に関する法律に規定する振替口座簿をいう。第三号ハにおいて同じ。）に記載若しくは記録がされ、又は当該特定口座に保管の委託がされているもの及び前条第七…
一般病床
A bed in a hospital or clinic that is not a psychiatric bed, an infectious disease bed, a tuberculosis bed or a long-term care bed (療養病床), the kinds listed before it in Article 7, paragraph (2).
病院又は診療所の病床のうち、前各号に掲げる病床以外のもの
An administrative body or other person carrying out a delinquent tax collection procedure (滞納処分), a court (or, in small-claims enforcement under Article 167-2, paragraph 2 of the Civil Enforcement Act, a court clerk), a court execution officer (執行官) or a bankruptcy trustee (破産管財人).
…政機関その他の者（以下本章において「行政機関等」という。）、裁判所（民事執行法（昭和五十四年法律第四号）第百六十七条の二第二項に規定する少額訴訟債権執行にあつては、裁判所書記官）、執行官及び破産管財人