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A term barring the division of property in co-ownership (共有物), or of a property right other than ownership held by several people: one set by an agreement not to divide it under the proviso to Article 256(1) of the Civil Code (also as applied by Article 264) or Article 908(2), or by a deceased person's will under Article 908(1), or a family court ruling (審判) under Article 908(4) forbidding the division of such property in an estate.
共有物若しくは所有権以外の財産権について民法（明治二十九年法律第八十九号）第二百五十六条第一項ただし書（同法第二百六十四条において準用する場合を含む。）若しくは第…
信託財産責任負担債務
An obligation covered by the trust property as defined in Article 2, paragraph (9) of the Trust Act (Act No. 108 of 2006): a debt that the trustee is liable to perform with property belonging to the trust property (信託財産).
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
A securities investment trust (証券投資信託), of a kind a Cabinet Order (政令) specifies, that invests its trust property mainly in foreign-currency assets (外貨建資産) or mainly in assets other than shares (investment units (投資口) not counting as shares).
…、債券、その他の資産をいう。以下この号において同じ。）又は主として株式（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除く。以下この号において同じ。）以外の資産に運用する証券投資信託とし…
A project for reorganizing medical institutions as defined in Article 13, paragraph (1) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities, here one stated in an approved reorganization plan (再編計画).
地域における医療及び介護の総合的な確保の促進に関する法律第十三条第一項に規定する医療機関の再編の事業
サイバーセキュリティ
Cybersecurity as defined in Article 2 of the Basic Act on Cybersecurity: a state in which the measures needed to keep electronically or magnetically recorded or transmitted information safe from leaks, loss or damage, and to keep information systems and networks secure and reliable, have been taken and are properly maintained.
サイバーセキュリティ基本法（平成二十六年法律第百四号）第二条に規定するサイバーセキュリティ
In Article 82, paragraphs (6) and (7), the wide-area union (広域連合) that all the municipalities in a prefecture join, under Article 48 of the Act on Assurance of Medical Care for Elderly People, to handle medical care for persons in the late stage of old age (後期高齢者医療), other than collecting premiums and the work a Cabinet Order (政令) names as serving insured persons' convenience.
高齢者の医療の確保に関する法律第四十八条に規定する後期高齢者医療広域連合
自動車損害賠償責任保険
The insurance provided for in Chapter III of the Act on Securing Compensation for Automobile Accidents (Act No. 97 of 1955).
自動車損害賠償保障法（昭和三十年法律第九十七号）第三章に規定する保険
係る課税標準である金額
In Article 43, paragraph (1), the amount of the tax base (課税標準) for the taxable transfers, etc. of assets (課税資産の譲渡等) a business operator made in Japan during an interim filing period (中間申告対象期間), other than those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or another law or a treaty.
当該中間申告対象期間中に国内において行つた課税資産の譲渡等（第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）に係る課税標準である金額
固定資産税の税収入見込額
The expected revenue from fixed assets tax (固定資産税) worked out at the standard tax rate (基準税率) of Article 14, paragraph 2 of the Local Allocation Tax Act.
地方交付税法（昭和二十五年法律第二百十一号）第十四条第二項の基準税率をもつて算定した税収入見込額
外国電子決済手段・暗号資産サービス仲介業者
A person that carries on electronic payment instruments and cryptoasset intermediary services (電子決済手段・暗号資産サービス仲介業) in a foreign country under a registration there, under a foreign law equivalent to this Act, of the same kind as registration under Article 63-22-2 (or a similar administrative disposition), or that carries on as a business, under that country's law, acts equivalent to those in Article 2, paragraph (18).
この法律に相当する外国の法令の規定により当該外国において第六十三条の二十二の二の登録と同種類の登録（当該登録…
In Article 39(1) and (2), the bodies the Commissioner of the National Tax Agency (国税庁長官) designates a corporate number (法人番号) for: national government organs, local governments (地方公共団体) and corporations registered on incorporation under the Companies Act or other laws, and other corporations and associations or foundations without legal personality that have a set representative or manager, where these must file a notification under Article 230 of the Income Tax Act, Article 148, 149 or 150 of the Corporation Tax Act or Article 57 of the Consumption Tax Act.
国の機関、地方公共団体及び会社法（平成十七年法律第八十六号）その他の法令の規定により設立の登記をした法人並びにこれらの法人以外の法人又は法人でない社…
In Article 21, paragraph (1), items (i) and (ii), stealing property, breaking into a facility, unauthorized computer access (不正アクセス行為) as defined in Article 2, paragraph (4) of the Act on Prohibition of Unauthorized Computer Access, or any other act that undermines the trade secret holder's (営業秘密保有者) control over its trade secrets.
財物の窃取、施設への侵入、不正アクセス行為（不正アクセス行為の禁止等に関する法律（平成十一年法律第百二十八号）第二条第四項に規定する不正アクセス行為をいう。）その他の営業秘密保有者の管理を害する行為
信託兼営銀行
In Article 16-2, paragraph (1), item (xi), (b) and Article 52-23, paragraph (1), item (x), (b), a bank that carries on trust business (信託業務) with authorization under Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions.
兼営法第一条第一項の認可を受けて信託業務を営む銀行
相互会社
A mutual company as defined in Article 2, paragraph 6 of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions; real property that a reorganization plan (更生計画) transfers from one to a new mutual company (新相互会社) is free of real property acquisition tax (不動産取得税) for the new company.
更生特例法第二条第六項に規定する相互会社
In Article 19, paragraph (1), item (ii) and Article 150, paragraph (6), item (iii), a mutual company as defined in Article 2, paragraph (5) of the Insurance Business Act (Act No. 105 of 1995): an association whose members are its policyholders, set up under that Act to carry on insurance business.
保険業法（平成七年法律第百五号）第二条第五項に規定する相互会社
The deadline by which a local tax must be paid or remitted under the Local Tax Act or an ordinance (条例) made under it, not counting the deadlines for an amended return, a late return, a reassessment or determination, accelerated collection or a collection deferral, or others a Cabinet Order (政令) sets; for a tax paid in instalments, the first instalment's deadline counts for the later ones, and for a demand fee (督促手数料), a delinquency charge (延滞金), an additional charge for understatement or failure to file, a substantial additional charge (重加算金) or delinquency disposition costs (滞納処分費), the deadline of the tax they arise from.
この法律又はこれに基づく条例の規定により地方税を納付し、又は納入すべき期限（修正申告、期限後申告、更正若しく…
In Article 166, paragraph (2), item (xi), the previous operating period (営業期間), as defined in Article 129, paragraph (2) of the Act on Investment Trusts and Investment Corporations, of the listed company, etc. (上場会社等).
投資信託及び投資法人に関する法律第百二十九条第二項に規定する営業期間
In Chapter III, Article 86, item (ii) and Articles 3 to 6 of the supplementary provisions (附則), a person with a physical disability, a person with an intellectual disability, or a person with a mental disability who holds a mental disability certificate (精神障害者保健福祉手帳) issued under Article 45, paragraph (2) of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities.
身体障害者、知的障害者又は精神障害者（精神保健及び精神障害者福祉に関する法律（昭和二十五年法律第百二十三号）第四十五条第二項の規定により精神障害者保健福祉手帳の交付を受けているものに限る。第四節…
In Article 8, paragraph (2) and Article 9, the goals a technical intern training plan sets for the trainee to reach by the end of the training, such as passing a trade skills test (技能検定) under the Vocational Abilities Development Promotion Act or a technical intern training evaluation examination (技能実習評価試験).
技能実習を修了するまでに職業能力開発促進法（昭和四十四年法律第六十四号）第四十四条第一項の技能検定（次条において「技能検定」という。）又は主務省令で指定する試験…
A cooperative financial institution as defined in Article 2, paragraph 2 of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions (更生特例法).
更生特例法第二条第二項に規定する協同組織金融機関