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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

労働保険（ろうどうほけん）

Industrial accident insurance (労災保険) under the Industrial Accident Compensation Insurance Act (Act No. 50 of 1947) and employment insurance (雇用保険) under the Employment Insurance Act (Act No. 116 of 1974), taken together.

労働者災害補償保険法（昭和二十二年法律第五十号。以下「労災保険法」という。）による労働者災害補償保険（以下「労災保険」という。）及び雇用保険法（昭…

通算法人（つうさんほうじん）

A group tax sharing corporation as defined in Article 2, item (xii)-7-2 of the Corporation Tax Act: a parent corporation (通算親法人), or a domestic corporation wholly controlled by it (通算子法人), that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 64-9, paragraph (1) of that Act to be taxed under the group tax sharing rules.

法人税法第二条第十二号の七の二に規定する通算法人

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.

…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…

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.

…者（当該贈与者と生計を一にする配偶者その他の親族及びこれらに類するものとして政令で定める者を含む。次号トにおいて同じ。）の事業（不動産貸付業その他政令で定めるものを除く。以下この条及び第七十条の六の十に…

不正アクセス行為（ふせいあくせすこうい）

Any of the three acts listed in Article 2(4): over a telecommunications line (電気通信回線), entering another person's identification code (識別符号), or information or a command that gets around an access control feature (アクセス制御機能), into a computer so as to make possible a use of it that the feature restricts, unless the access administrator (アクセス管理者) who added the feature does it or consents to it (or, where another person's code is entered, the authorized user (利用権者) the code belongs to consents).

次の各号のいずれかに該当する行為

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.

…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、貯金口座若しくは顧客から預託を受けた金銭その他の資産の管…

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.

…。）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宅地建物取引業法第二条第三号に規定する宅地建物取引業者（以下この条において「宅地建物取引業者」という。）からの取得

団体監理型技能実習生（だんたいかんりがたぎのうじっしゅうせい）

A foreign national (外国人) doing supervising-organization-type technical intern training (団体監理型技能実習), at stage (i), (ii) or (iii).

次に掲げるもの

貸付信託（かしつけしんたく）

A loan trust as defined in Article 2, paragraph (1) of the Loan Trust Act (Act No. 195 of 1952).

貸付信託法（昭和二十七年法律第百九十五号）第二条第一項（定義）に規定する貸付信託

普通法人（ふつうほうじん）

In Chapter III (special provisions on the Corporation Tax Act), an ordinary corporation as defined in Article 2, item (ix) of the Corporation Tax Act: a corporation other than a public service corporation (公共法人), a public interest corporation, etc. (公益法人等) or a cooperative, etc. (協同組合等), not counting an association or foundation without juridical personality (人格のない社団等).

法人税法第二条第九号に規定する普通法人

主務省令（しゅむしょうれい）

In Chapter IV, on funds transfer transaction analysis (為替取引分析), a joint Cabinet Office Order and Order of the Ministry of Finance (内閣府令・財務省令) where a funds transfer transaction analysis service provider (為替取引分析業者) carries on the work of Article 2, paragraph (21), item (i), and a Cabinet Office Order (内閣府令) in any other case.

次の各号に掲げる場合の区分に応じ、当該各号に定める命令

電子公告（でんしこうこく）

Electronic public notice as defined in Article 2, item (xxxiv) of the Companies Act: giving public notice by electronic or magnetic means, in a way set by Ministry of Justice Order (法務省令), so that anyone can receive the information to be given notice of.

会社法第二条第三十四号（定義）に規定する電子公告

振替記載等（ふりかえきさいとう）

An entry or record in the transfer account book (振替口座簿) of the Act on Book-Entry Transfer of Corporate Bonds and Shares, made as that Act provides.

第五条の二第七項第六号に規定する振替記載等

教科用図書（きょうかようとしょ）

A textbook as referred to in Article 34, paragraph (1) of the School Education Act, including as applied to other kinds of school by Articles 49, 49-8, 62, 70(1) and 82 of that Act: one approved by the Minister of Education, Culture, Sports, Science and Technology, or one of which that Ministry holds authorship, which those schools must use.

学校教育法（昭和二十二年法律第二十六号）第三十四条第一項（同法第四十九条、第四十九条の八、第六十二条、第七十条第一項及び第八十二条において準用する場合を含む。）に規定する教科用図書

介護予防支援（かいごよぼうしえん）

The help given, at the request of a person needing in-home support (居宅要支援者), by staff of a community general support center (地域包括支援センター) or by employees a Ministry of Health, Labour and Welfare Order (厚生労働省令) names at a place of business giving designated in-home long-term care support: drawing up a preventive long-term care service plan (介護予防サービス計画) so that the person can make proper use of designated preventive services, community-based preventive services, specified comprehensive projects for prevention and daily life support (特定介護予防・日常生活支援総合事業) and other preventive health, medical and welfare services, and liaising and coordinating with the providers and others so that those services are given under the plan.

…る指定事業者又は第百十五条の四十七第七項の受託者が行うものに限る。以下この項及び第三十二条第四項第二号において同じ。）及びその他の介護予防に資する保健医療サービス又は福祉サービス（以下この項において「指…

利益積立金額（りえきつみたてきんがく）

In Chapter III (special provisions on the Corporation Tax Act), the amount of revenue reserves as defined in Article 2, item (xviii) of the Corporation Tax Act: the amount, computed as a Cabinet Order (政令) specifies, of a corporation's income that it has kept rather than paid out.

法人税法第二条第十八号に規定する利益積立金額

契約不履行等事由（けいやくふりこうとうじゆう）

An event by which a minor's account management contract (未成年者口座管理契約) or taxable minor's account management contract (課税未成年者口座管理契約), or its performance, stops meeting certain requirements listed in Article 37-14-2, paragraph (5), or the closing of a minor's account (未成年者口座) or taxable minor's account (課税未成年者口座) other than because of a return or similar event caused by a disaster.

未成年者口座管理契約若しくは課税未成年者口座管理契約若しくはこれらの履行につき前項第二号ホ若しくはヘ若しくは第六号ハ若しくはニに掲げる要件に該当しない事由が生じたこと又は未成年者口座若しくは課税未成年者口座の廃止（…