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有価証券関連業（ゆうかしょうけんかんれんぎょう）

In Chapter III, carrying on as a business any of these: buying and selling securities, or intermediating, brokering (other than brokerage for clearing of securities, etc.) or acting as agent in such trades; intermediating, brokering or acting as agent for entrustments of securities trades on a financial instruments exchange market or a foreign financial instruments market; securities-related market and over-the-counter derivatives transactions, similar transactions on foreign markets, and intermediation, brokerage or agency for them; brokerage for clearing of securities trades and securities-related derivatives transactions; and underwriting, secondary distributions, and handling public offerings, secondary distributions and private placements of securities (Article 28, paragraph (8), items (i) to (viii)).

次に掲げる行為のいずれかを業として行うこと

第一種資金移動業（だいいっしゅしきんいどうぎょう）

In Chapter III, funds transfer services (資金移動業), other than specified funds transfer services (特定資金移動業), that are neither type II nor type III funds transfer services.

資金移動業（特定資金移動業を除く。第四項を除き、以下同じ。）のうち、第二種資金移動業及び第三種資金移動業以外のもの

電気通信利用役務の提供（でんきつうしんりようえきむのていきょう）

A supply of telecommunications services: a transfer, etc. of assets (資産の譲渡等) that is a service supplied over telecommunications lines (電気通信回線), such as supplying copyrighted works (著作物) or licensing their use, other than relaying other people's communications by telephone, telegraph or similar facilities, and other than a service that only accompanies another transaction, such as notifying its result.

…の譲渡等のうち、電気通信回線を介して行われる著作物（著作権法（昭和四十五年法律第四十八号）第二条第一項第一号（定義）に規定する著作物をいう。）の提供（当該著作物の利用の許諾に係る取引を含む。）その他の電…

通勤（つうきん）

Travel a worker makes in connection with work, by a reasonable route and means, between home and the place of work, from one place of work to another as a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, or between residences before or after the trip between home and work where that Order's conditions are met, other than travel that is itself part of the job; after a detour or break the travel no longer counts, unless the detour or break is the minimum needed for an everyday necessity that Order lists, in which case travel counts again once it is over (Article 7(2) and (3)).

第七条第一項第三号の通勤

居住者（きょじゅうしゃ）

An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.

所得税法（昭和四十年法律第三十三号）第二条第一項第三号に規定する居住者

配当等（はいとうとう）

Dividends and similar income as defined in Article 24, paragraph (1) of the Income Tax Act: dividends of surplus, dividends of profits, distributions of surplus, distributions of money by investment corporations, interest on foundation funds (基金利息), and distributions of profit from investment trusts (other than bond investment trusts and publicly offered bond-type investment trusts) and from specified trusts issuing beneficiary certificates (特定受益証券発行信託).

所得税法第二十四条第一項に規定する配当等

定型約款（ていけいやっかん）

The whole set of terms that the particular person conducting a standard transaction (定型取引) has prepared in order to make them the content of the contract.

定型取引において、契約の内容とすることを目的としてその特定の者により準備された条項の総体

行政機関（ぎょうせいきかん）

The administrative organs (行政機関) defined in Article 2(8) of the Act on the Protection of Personal Information: bodies placed in or under the Cabinet (内閣), the Cabinet Office (内閣府), the Imperial Household Agency (宮内庁) and the other organs of the national government listed there, and the Board of Audit (会計検査院).

個人情報の保護に関する法律（以下「個人情報保護法」という。）第二条第八項に規定する行政機関

運用財産（うんようざいさん）

Money and other property that a financial instruments business operator, etc. (金融商品取引業者等) carrying on investment management business (投資運用業) manages on behalf of rights holders (権利者) under Article 42, paragraph (1).

投資運用業を行う金融商品取引業者等が第四十二条第一項に規定する権利者のため運用を行う金銭その他の財産

預金者等（よきんしゃとう）

A depositor, or a person who pays money into installment savings (定期積金), including one who pays instalments of the kind described in Article 2, paragraph (4), as Article 2, paragraph (5) defines it.

預金者及び定期積金の積金者（前項に規定する掛金の掛金者を含む。）

退職手当等（たいしょくてあてとう）

Retirement allowances, lump-sum pensions and other payments received all at once on retirement, and payments of the same nature, as described in Article 30, paragraph (1) on retirement income; some provisions leave out those from which no tax need be withheld.

第三十条第一項（退職所得）に規定する退職手当等

国外事業者（こくがいじぎょうしゃ）

An individual business operator (個人事業者) who is a nonresident (非居住者) as defined in Article 2, paragraph (1), item (v) of the Income Tax Act — an individual who neither has a domicile in Japan nor has had a residence there continuously for a year or more — or a foreign corporation (外国法人) as defined in Article 2, item (iv) of the Corporation Tax Act, one without its head office or principal office in Japan.

所得税法（昭和四十年法律第三十三号）第二条第一項第五号（定義）に規定する非居住者である個人事業者及び法人税法（昭和四十年法律第三十四号）第二条第四号（定義）に規定する外国法人

被災損失金額（ひさいそんしつきんがく）

For the enterprise tax (事業税) on an individual's business, the part of a year's business loss that relates, as a Cabinet Order (政令) specifies, to the total of the losses a specified disaster caused to inventory (棚卸資産特定災害損失額), to fixed assets (固定資産特定災害損失額) and to timber (山林特定災害損失額) under Article 70-2, paragraph 4, items 6 to 8 of the Income Tax Act that are losses on disaster-damaged business assets (被災事業用資産の損失の金額) under Article 72-49-12, paragraph 7.

…事業の所得の計算上生じた損失の金額のうち、被災事業用資産特定災害損失合計額（所得税法第七十条の二第四項第六号に規定する棚卸資産特定災害損失額、同項第七号に規定する固定資産特定災害損失額及び同項第八号に規定する山林特定災害損失額の合計額で、第七項に規定する被災事業用資産の損失の金額に該当するものをいう。）に係るものとして政令で定めるもの

国外居住親族（こくがいきょじゅうしんぞく）

In Article 73-2, a relative living outside Japan whom a resident has stated, in the matters Article 194, paragraph (1), item (vii) of the Income Tax Act requires, on a salary income earner's return for deduction for dependents, etc. (給与所得者の扶養控除等申告書), as paragraph (5) of that Article defines it.

同項に規定する国外居住親族

特定事業用資産（とくていじぎょうようしさん）

In Article 70-6-8, the assets a donor (or their spouse or relative living on the same income, and others a Cabinet Order (政令) adds) used for a business other than property rental and other excluded businesses, recorded on the balance sheet of the blue return (青色申告書) for the year before the gift: business land up to 400 square metres, buildings up to 800 square metres of floor area, and the depreciable assets a Ministry of Finance Order (財務省令) sets, such as assets subject to fixed asset tax as depreciable assets.

…除く。以下この条及び第七十条の六の十において同じ。）の用に供されていた次に掲げる資産（当該贈与者の前項の規定の適用に係る贈与の日の属する年の前年分の事業所得（所得税法第二十七条第一項に規定する事業所得をいう。以下この条及び第七十条の六の十において同じ。）に係る青色申告書（同法第二条…

課税未成年者口座（かぜいみせいねんしゃこうざ）

An account, opened at the same time as a minor's account (未成年者口座) by the same resident or nonresident with a permanent establishment (恒久的施設), at the office of the financial instruments business operator, etc. (金融商品取引業者等) holding the minor's account or of a corporation related to it as a Cabinet Order (政令) sets, made up of a specified account (特定口座) or a deposit, savings or asset-management account that handles only transactions under the taxable minor's account management contract (課税未成年者口座管理契約), with no more than one specified account in it.

…金融商品取引業者等と政令で定める関係にある法人の営業所に開設している口座で、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（以下この号及び次号において「特定口座」という。）又は預金口座、貯金口座若し…

買取再販住宅の取得（かいとりさいはんじゅうたくのしゅとく）

In the housing loan tax credit rules of Article 41 (and Articles 41-2 and 41-2-2), the purchase from a real estate broker (宅地建物取引業者) of a used house that meets earthquake-resistance standards (an existing house (既存住宅)) and is of a kind a Cabinet Order (政令) specifies, after the broker has carried out specified extension or renovation work (特定増改築等) on it.

…たことのある家屋で耐震基準（地震に対する安全性に係る規定又は基準として政令で定めるものをいう。第十七項及び第三十五項において同じ。）に適合するものとして政令で定めるもの（以下第三十一項まで及び第三十五項において「既存住宅」という。）のうち特定増改築等をした家屋で政令で定めるものの当該特定増改築等をした…

親会社等状況報告書（おやがいしゃとうじょうきょうほうこくしょ）

The report that a parent company, etc. (親会社等) must submit to the Prime Minister for each of its business years, within three months after the year ends (within a period a Cabinet Order (政令) sets, for a foreign company), stating matters on those who own its shares and other matters a Cabinet Office Order (内閣府令) specifies, unless the Prime Minister has approved its not doing so.

第二十四条の七第一項に規定する親会社等状況報告書

所有者不明土地管理人（しょゆうしゃふめいとちかんりにん）

The administrator of unclaimed land whom the court must appoint, under Article 264-2, paragraph (4), in an administration order for unclaimed land (所有者不明土地管理命令).

第四項に規定する所有者不明土地管理人

非課税口座廃止通知書（ひかぜいこうざはいしつうちしょ）

A document that a resident, or a nonresident with a permanent establishment, receives under Article 37-14, paragraphs (16) to (18) from the head of the business office of the financial instruments business operator, etc. named in paragraph (16), stating the person's name and date of birth, the date the tax-exempt account (非課税口座) was closed, whether listed shares, etc. were accepted into that year's accounts, and other matters a Ministry of Finance Order (財務省令) sets.

居住者又は恒久的施設を有する非居住者が、第十六項から第十八項までの規定の定めるところにより第十六項に規定する金融商品取引業者等の営業所の長から交付を受けた書類で、その者の氏名及び生年月日、非課税口座…