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Terms
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.
…の提供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…
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…
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.
…株式のみ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
Medical care-related information (診療等関連情報) processed, to standards a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, so that the insured persons and others it concerns cannot be identified and the information it was made from cannot be restored; the Minister of Health, Labour and Welfare may use it, or provide it to other government bodies, local governments, universities and research institutions, and private businesses and others a Ministry Order names, for work of considerable public benefit.
診療等関連情報に係る特定の被保険者その他の厚生労働省令で定める者（次条において「本人」という。）を識別すること及びその作成に用いる診療等関連情報を復元することができないよ…
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…
匿名医療保険等関連情報
Medical insurance-related information (医療保険等関連情報) processed, to standards a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, so that the specific insured persons and others it concerns (本人) cannot be identified and the information it was made from cannot be restored; under Article 16-2 the Minister of Health, Labour and Welfare may use it, and may provide it for work of considerable public interest to other national bodies and local governments, universities and other research institutions, and private businesses and others the Order names.
医療保険等関連情報に係る特定の被保険者その他の厚生労働省令で定める者（次条において「本人」という。）を識別すること及びその作成に用いる医療保険等関連情報を復元することができな…
難民
A refugee to whom the Refugee Convention applies under Article 1 of the Convention or Article 1 of the Protocol Relating to the Status of Refugees.
難民の地位に関する条約（以下「難民条約」という。）第一条の規定又は難民の地位に関する議定書第一条の規定により難民条約の適用を受ける難民
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.
…金額を当該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
In Article 7, paragraph (1), Article 9, paragraph (1), Article 10, paragraph (1) and Article 22 as Article 24-5, paragraph (5) applies them, a semiannual securities report under Article 24-5, paragraph (1): the report that every company required to submit annual securities reports (有価証券報告書) must submit to the Prime Minister for the first six months of each business year, stating the particulars the table in that paragraph sets.
第二十四条の五第一項（同条第三項において準用する場合を含む。）に規定する半期報告書
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
A code or other information that identifies the person recorded as a motor vehicle's owner (所有者) in the motor vehicle registration file (自動車登録ファイル) of Article 4, used to confirm that it is that person who is applying for a registration of the vehicle.
第四条の自動車登録ファイルに自動車の所有者として記録されている者が当該自動車に係る登録を申請する場合におい…
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
A determination under Article 25 of the Act on General Rules for National Taxes: where a person who should have filed a tax return has not, the tax office fixes the tax base and tax amount after its examination.
国税通則法第二十五条（決定）の規定による決定
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…