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保有者（ほゆうしゃ）

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

売出し（うりだし）

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

営業秘密（えいぎょうひみつ）

Production methods, sales methods or other technical or business information useful for business activities that is kept under control as a secret and is not publicly known.

不正競争防止法第二条第六項に規定する営業秘密

有価証券（ゆうかしょうけん）

Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act, and rights deemed securities under paragraph (2) of that Article, other than electronically recorded monetary claims (電子記録債権) as defined in Article 2, paragraph (1) of the Electronically Recorded Monetary Claims Act.

金融商品取引法（昭和二十三年法律第二十五号）第二条第一項に規定する有価証券又は同条第二項の規定により有価証券とみなされる権利（電子記録債権法第二条第一項に規定する電子記録債権に該当するものを除く。）

特別永住者（とくべつえいじゅうしゃ）

A special permanent resident: a person who lost Japanese nationality under the Treaty of Peace with Japan, or a descendant of such a person, who may live permanently in Japan under the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (特例法).

日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号。以下「特例法」という。）に定める特別永住者

通算子法人（つうさんこほうじん）

A group tax sharing subsidiary corporation as defined in Article 2, item 12-7 of the Corporation Tax Act: another domestic corporation described in Article 64-9, paragraph 2 of that Act that has received the approval under paragraph 1 of that Article.

法人税法第二条第十二号の七に規定する通算子法人

電磁的方法（でんじてきほうほう）

A way of using an electronic data processing system or other information and communications technology, of a kind an order of the competent ministry (主務省令) specifies — used, for example, when a seller or service provider, with the customer's consent, provides the contents of a document it must hand over instead of the paper itself.

電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて主務省令で定めるもの

利益の配当（りえきのはいとう）

A dividend of profits as Article 24, paragraph (1) of the Income Tax Act uses the term in defining dividend income (配当所得), here the dividend of profits paid by a specific purpose company (特定目的会社).

所得税法第二十四条第一項に規定する利益の配当

公社債投資信託（こうしゃさいとうししんたく）

A securities investment trust set up to invest its trust property in public and corporate bonds, and that does not invest in shares or equity.

…を公社債に対する投資として運用することを目的とするもので、株式（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。第二十四条（配当所得）、第二十五条（配当等とみなす金額）、第五十七条の四第三項（株式交換等に係る譲渡所得等の特例）、第百七十六条第一項及び第二項（信託財産に係る利子等の課税の特例）、第二百二十四条の三第二項第一号（株式等の譲渡の対価の受領者の告知）並びに第二百二十五条第一項第二号（支払調書及び支払通知書）において同じ。）又は出資に対する投資として運用しないもの

無記名公社債等（むきめいこうしゃさいとう）

In Article 81-9, the bearer bonds and similar securities defined in Article 339, paragraph (1) of the Order for Enforcement of the Income Tax Act: bearer corporate and public bonds, bearer shares and similar interests (無記名株式等) referred to in Article 224, paragraph (2) of the Income Tax Act, and bearer beneficiary certificates of loan trusts, investment trusts or specified beneficiary certificate-issuing trusts.

同項に規定する無記名公社債等

第三者型発行者（だいさんしゃがたはっこうしゃ）

A corporation registered by the Prime Minister under Article 7 to issue prepaid payment instruments for third-party business (第三者型前払式支払手段), as Article 3, paragraph (7) defines it.

第七条の登録を受けた法人

特定証券等情報（とくていしょうけんとうじょうほう）

Specified information on securities (特定証券情報), the reference information (参照情報) for it where Article 27-31, paragraph (3) applies, or amended specified information on securities (訂正特定証券情報) together with its reference information.

特定証券情報、第二十七条の三十一第三項の規定の適用を受ける特定証券情報に係る参照情報又は訂正特定証券情報（当該訂正特定証券情報に係る参照情報を含む。）

結婚・子育て資金（けっこん・こそだてしきん）

In Article 70-2-3, money to be spent on costs, of the kinds a Cabinet Order (政令) sets, of the donee's (受贈者) marriage, or of the pregnancy, childbirth or child-rearing of the donee or the donee's spouse.

次に掲げる金銭

調整対象固定資産（ちょうせいたいしょうこていしさん）

An adjustment-target fixed asset as defined in Article 2, paragraph (1), item (xvi) of the Consumption Tax Act; here, one that a certified installer and operator (認定設置運営事業者) of an integrated resort buys in Japan or takes out of a bonded area.

消費税法第二条第一項第十六号に規定する調整対象固定資産

デリバティブ取引等（でりばてぃぶとりひきとう）

In Article 61-7, the transactions Article 61-6, paragraph (4) lists — derivative transactions (デリバティブ取引), margin trading in cryptoassets (暗号資産信用取引), short sales of securities and margin and when-issued transactions in them, and transactions that acquire or create assets or liabilities in a foreign currency (外貨建資産等) — other than those based on a forward exchange contract, etc. (先物外国為替契約等) to which Article 61-8, paragraph (2) applies and those a Ministry of Finance Order (財務省令) leaves out under Article 61-5, paragraph (1).

前条第四項に規定するデリバティブ取引等

教育資金非課税申告書（きょういくしきんひかぜいしんこくしょ）

A return stating that the donee (受贈者) seeks the gift tax exemption in the main clause of Article 70-2-2, paragraph (1), with the donee's name, address or residence and other matters a Ministry of Finance Order (財務省令) sets.

前項本文の規定の適用を受けようとする旨、受贈者の氏名及び住所又は居所その他財務省令で定める事項を記載した申告書

特定非課税累積投資契約（とくていひかぜいるいせきとうしけいやく）

A contract that a resident, or a nonresident with a permanent establishment (恒久的施設), concludes with a financial instruments business operator, etc. (金融商品取引業者等) to use the tax exemptions of Article 9-8 and Article 37-14 for listed shares, etc. (上場株式等), whose terms provide among other things that they are recorded or held only in a specified cumulative investment account (特定累積投資勘定) or a specified tax-exempt management account (特定非課税管理勘定), each receiving only what the item allows, that the business operator checks the person's address and other matters at set intervals, and that they are transferred only by the methods the item names.

第九条の八（第三号及び第四号に係る部分に限る。）の規定並びに第一項（第三号及び第四号に係る部分に限る。）及…

個人番号カード関係事務（こじんばんごうかーどかんけいじむ）

In Articles 38-8 to 38-12, the work the Japan Agency for Local Authority Information Systems (機構) handles under Article 16-2, Article 17(3), Article 18-2(2), (3), (8) and (10) to (13) and Article 18-5(2), together with its certification work (認証事務) under Article 39(1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc..

第十六条の二、第十七条第三項、第十八条の二第二項、第三項、第八項及び第十項から第十三項まで並びに第十八条の五第二項の規定により機構が処理する事務並びに公的個人認証法第三十九条第一項に規定する認証事務

結婚・子育て資金非課税申告書（けっこん・こそだてしきんひかぜいしんこくしょ）

In Article 70-2-3, the return stating that the donee (受贈者) wants the gift tax exemption for a lump-sum gift of marriage and child-rearing funds, the donee's name and address and other matters a Ministry of Finance Order (財務省令) sets.

前項本文の規定の適用を受けようとする旨、受贈者の氏名及び住所又は居所その他財務省令で定める事項を記載した申告書

情報提供ネットワークシステム（じょうほうていきょうねっとわーくしすてむ）

The computer network, set up and managed by the Prime Minister (内閣総理大臣) under Article 21(1), that links by telecommunications lines the computers of administrative organs, local government bodies, incorporated administrative agencies and the other bodies Article 2(15) lists, including the persons referring and providing information under Article 19, items (viii) and (ix), to manage the provision of Specific Personal Information for Use (利用特定個人情報) under those items by encrypted communication.

…公共団体の機関、独立行政法人等、地方独立行政法人（地方独立行政法人法（平成十五年法律第百十八号）第二条第一項に規定する地方独立行政法人をいう。以下同じ。）及び機構並びに第十九条第八号に規定する情報照会者及び情報提供者並びに同条第九号に規定する条例事務関係情報照会者及び条例事務関係情報提供者をいう。第七章を除き、以下同じ。）の使用に係る電子計算機を相互に電気通信回線で接…