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特定電気通信役務（とくていでんきつうしんえきむ）

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。）

取得条項付新株予約権（しゅとくじょうこうつきしんかぶよやくけん）

Share options whose terms let the company acquire them when a specified event occurs, as provided for in Article 236, paragraph (1), item (vii).

第二百三十六条第一項第七号イに掲げる事項についての定めがある新株予約権

規定（きてい）

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.

当該各号に定める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、…

自動運行装置（じどううんこうそうち）

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

登録識別情報（とうろくしきべつじょうほう）

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.

…請する場合において、当該記録されている者自らが当該登録を申請していることを確認するために用いられる符号その他の情報であつて、当該記録されている者を識別することができるもの

外国特定金融関連業務会社（がいこくとくていきんゆうかんれんぎょうむがいしゃ）

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

譲渡等（じょうととう）

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渡等をいう。第七十二条の八十四第一項第二号及び第二項において同じ。）並びに同法その他の法律又は条約の規定により消費税を課さないこととされるもの…

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

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.

…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

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

電子決済手段仲介行為（でんしけっさいしゅだんちゅうかいこうい）

Acting as intermediary in the buying and selling of electronic payment instruments (電子決済手段), or their exchange for other electronic payment instruments, on behalf of an electronic payment instruments service provider (電子決済手段等取引業者) that has entrusted it with this, by a person who is not such a provider: the first of the two acts which, carried on as a business, make up the intermediary business of Article 2, paragraph (18) (電子決済手段・暗号資産サービス仲介業).

第一号に掲げる行為

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。）及び前三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…

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.

…長、地方公共団体の機関、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…

報酬（ほうしゅう）

The price an entrusting business operator (業務委託事業者) must pay a specified entrusted business operator (特定受託事業者) for what the latter delivers under a business entrustment (業務委託), or, where the entrustment is for services, for providing those services.

業務委託事業者が業務委託をした場合に特定受託事業者の給付（第三項第二号に該当する業務委託をした場合にあっては、当該役務の提供をすること。第五条第一項第一号及び第三号並びに第八条第三項及び第四項を除き、以下同じ。）に対し支払うべき代金

業務災害（ぎょうむさいがい）

An injury, illness, disability or death a worker suffers in the course of their duties, as Article 7, paragraph (1), item (i) of the Industrial Accident Compensation Insurance Act defines it.

労災保険法第七条第一項第一号の業務災害

道路標示（どうろひょうじ）

Lines, symbols or letters drawn on the road surface with road studs, paint, stones or the like, showing regulations or instructions on road traffic.

道路の交通に関し、規制又は指示を表示する標示で、路面に描かれた道路鋲、ペイント、石等による線、記号又は文字

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.

資産の譲渡等のうち、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。）その他の電気通信…