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投資運用関係業務受託業（とうしうんようかんけいぎょうむじゅたくぎょう）

Carrying on as a business, on entrustment by a person allowed by this Act to carry on investment management business, etc. (投資運用業等), any of the investment management-related services (投資運用関係業務) in Article 2, paragraph (43) for that person.

この法律の規定により投資運用業等を行うことができる者の委託を受けて、当該委託をした者のために前項各号に掲げる業務のいずれかを業として行うこと

償還金（しょうかんきん）

The redemption money listed in Article 41-12-2, paragraph (1), item (i): money paid in Japan on the redemption of a discount bond (割引債), including interest on separated-interest bonds (分離利子公社債) and, where the bond is bought back and cancelled, the purchase price.

第四十一条の十二の二第一項第一号に掲げる償還金

要支援者（ようしえんしゃ）

A person in a condition needing support (要支援状態) who is aged 65 or over, or aged 40 to 64 where the physical or mental disability causing it arose from a specified disease (特定疾病).

次の各号のいずれかに該当する者

住宅宿泊事業（じゅうたくしゅくはくじぎょう）

A business of putting people up in a residence (住宅) for a lodging charge, run by someone other than a person who runs a hotel business (旅館業) under a permit from Article 3, paragraph (1) of the Hotel Business Act, on no more than 180 days a year, counted as an Order of the Ministry of Land, Infrastructure, Transport and Tourism and the Ministry of Health, Labour and Welfare (国土交通省令・厚生労働省令) sets.

旅館業法（昭和二十三年法律第百三十八号）第三条の二第一項に規定する営業者以外の者が宿泊料を受けて住宅に人を宿泊させる事業であって、人を宿泊…

投資助言業務（とうしじょげんぎょうむ）

Within investment advisory and agency business (投資助言・代理業), the services connected with giving advice under an investment advisory contract (投資顧問契約) — the act in Article 28, paragraph (3), item (i).

投資助言・代理業に係る業務のうち、第三項第一号に掲げる行為に係る業務

介護老人保健施設（かいごろうじんほけんしせつ）

A long-term care health facility as defined in Article 8, paragraph (28) of the Long-Term Care Insurance Act: a facility licensed by the prefectural governor under Article 94, paragraph (1) of that Act to give nursing, care under medical supervision, functional training, other necessary medical care and help with daily life, under a facility service plan (施設サービス計画), to people requiring long-term care (要介護者) who mainly need support to maintain and restore their physical and mental functions so that they can live at home, and whose need for treatment is of the degree a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.

介護保険法（平成九年法律第百二十三号）の規定による介護老人保健施設

保険料納付済期間（ほけんりょうのうふずみきかん）

A premium-paid period as defined in Article 5, paragraph (1) of the National Pension Act: time as a category 1 insured person (第一号被保険者) under that Act for which the full premium was paid or collected, or did not have to be paid under its Article 88-2 or Article 88-3, paragraph (1) or (2), together with all time as a category 2 (第二号被保険者) or category 3 insured person (第三号被保険者) under it.

国民年金法第五条第一項に規定する保険料納付済期間

源泉徴収等による国税（げんせんちょうしゅうとうによるこくぜい）

Income tax collected by withholding (源泉徴収) and the international tourist tax (国際観光旅客税) that international passenger carriers collect from departing travellers and pay to the State, not counting the accessory tax (附帯税) on them.

源泉徴収に係る所得税及び国際観光旅客税法（平成三十年法律第十六号）第二条第一項第七号（定義）に規定する特別徴収に係る国際観光旅客税（これらの税に係る附帯税を除く。）

全部取得条項付種類株式（ぜんぶしゅとくじょうこうつきしゅるいかぶしき）

A class of shares whose terms let the company acquire every share of that class by a resolution at a shareholders meeting, as provided for in Article 108, paragraph (1), item (vii).

第百八条第一項第七号に掲げる事項についての定めがある種類の株式

国内最低課税額（こくないさいていかぜいがく）

In Part II, Chapter II, Section 4 (corporation tax on the domestic minimum tax amount of domestic corporations), the amount on which that tax is charged to a domestic corporation that is, or in a past covered fiscal year (過去対象会計年度) was, a constituent entity (構成会社等) or joint venture (共同支配会社等) located in Japan of a specified multinational enterprise group (特定多国籍企業グループ等), calculated as Article 82-19, paragraphs (2) onward set out where the group's domestic effective tax rate (国内実効税率) falls short of the 15 percent base tax rate (基準税率).

次の各号に掲げる内国法人の区分に応じ当該各号に定める金額

支払不能（しはらいふのう）

The state in which a debtor, lacking the ability to pay, is generally and continuously unable to pay its debts as they fall due — for the bankruptcy of trust property (信託財産), the state in which the trustee, lacking the ability to pay out of the trust property, is generally and continuously unable to pay the obligations covered by the trust property (信託財産責任負担債務) that have fallen due.

…は、受託者が、信託財産による支払能力を欠くために、信託財産責任負担債務（信託法（平成十八年法律第百八号）第二条第九項に規定する信託財産責任負担債務をいう。以下同じ。）のうち弁済期にあるものにつき、一般的…

銀行法等（ぎんこうほうとう）

The Banking Act, the Long Term Credit Bank Act, the Shinkin Bank Act, the Labor Bank Act, the Small and Medium-Sized Enterprise Cooperatives Act, the Act on Financial Businesses by Cooperative, the Agricultural Co-operatives Act, the Fishery Industry Cooperative Act, the Norinchukin Bank Act and the Shoko Chukin Bank Limited Act, taken together.

銀行法、長期信用銀行法、信用金庫法（昭和二十六年法律第二百三十八号）、労働金庫法（昭和二十八年法律第二百二十七号）、中小企業等協同組合法、協同組合による金融事業に関する法律（昭和二十四年法律第百八十三号）、農業協同組合法、水産業協同組合法、農林中央金庫法（平成十三年法律第九十三号）又は株式会社商工組合中央金庫法（平成十九年法律第七十四号）

連結子法人（れんけつこほうじん）

A consolidated subsidiary corporation as defined in Article 2, item (xii)-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: another domestic corporation (内国法人) that, with the domestic corporation that wholly controls it, 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 with that corporation as the taxpayer.

法人税法第二条第十二号の七に規定する連結子法人

法人課税信託（ほうじんかぜいしんたく）

A trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act (Act No. 34 of 1965).

法人税法第二条第二十九号の二に規定する法人課税信託

送信防止措置（そうしんぼうしそち）

A measure that stops information circulated through specified telecommunications (特定電気通信) from being sent, such as measures for preventing transmission of violating information (侵害情報送信防止措置), including one that also stops providing the specified telecommunications service (特定電気通信役務) to the sender (発信者) of that information.

…防止するとともに、当該情報の発信者に対する特定電気通信役務の提供を停止する措置（第二十六条第二項第二号において「役務提供停止措置」という。）を含む。）

商標（しょうひょう）

A trademark as defined in Article 2, paragraph (1) of the Trademark Act: a mark people can perceive, made of characters, figures, signs, three-dimensional shapes or colours or a combination of them, sounds, or anything else a Cabinet Order (政令) sets, that a person who produces, certifies or transfers goods in business uses on those goods, or that a person who provides or certifies services in business uses for those services.

商標法第二条第一項に規定する商標

課税期間（かぜいきかん）

The period on which the tax basis of a national tax is calculated under the national tax laws; for consumption tax on taxable transfers of assets and services, the taxable period under Article 19 of the Consumption Tax Act (for an individual business, the calendar year, and for a corporation, its business year, unless shortened).

…の規定により国税の課税標準の計算の基礎となる期間（課税資産の譲渡等（消費税法（昭和六十三年法律第百八号）第二条第一項第九号（定義）に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。第十五条第二項第七号（納税義務の成立及びその納付すべき税額の確定）において同じ。）及び特定課税仕入れ（同法第五条第一項（…

社債の種類（しゃさいのしゅるい）

In Part 5 (entity conversions, mergers, company splits, share exchanges, share transfers and partial share exchanges), the class of a bond as Article 107, paragraph (2), item (ii), (b) uses the word: the features that identify a kind of bond listed in Article 681, item (i), namely the matters in Article 676, items (iii) to (viii)-2, such as its interest rate and how and when it is repaid, and others set by Ministry of Justice Order (法務省令).

第百七条第二項第二号ロに規定する社債の種類

税務代理人（ぜいむだいりにん）

In the subsection on investigations of the corporate enterprise tax (事業税) by officials the Minister for Internal Affairs and Communications designates, and in the subsection after it, a certified public tax accountant or tax accountant corporation that has submitted the document under Article 30 of the Certified Public Tax Accountant Act (including as applied by its Article 48-16), or an attorney, legal professional corporation or joint corporation of attorneys and registered foreign lawyers that has given notice under Article 51, paragraph 1 or 3 of that Act; it is notified of an on-site investigation in advance together with the taxpayer.

税理士法（昭和二十六年法律第二百三十七号）第三十条（同法第四十八条の十六において準用する場合を含む。）の書面を提出している税理士若しくは税理…

基準所得税額（きじゅんしょとくぜいがく）

The income tax on which the special income tax for reconstruction (復興特別所得税) is charged: for each kind of taxpayer — a resident other than a non-permanent resident, a non-permanent resident, a nonresident, a domestic corporation and a foreign corporation — the income tax calculated under the Income Tax Act and other laws on the income Article 7, paragraph (1) of that Act makes taxable for it (with certain interest, dividends and gains under the Act on Special Measures Concerning Taxation added for corporations), leaving out certain provisions and any accessory tax (附帯税).

次の各号に掲げる者の区分に応じ当該各号に定める所得税の額（附帯税の額を除く。）