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投資法人（とうしほうじん）

An investment corporation (投資法人) as defined in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations: an association established under that Act to invest its assets mainly in specified assets (特定資産).

投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人

差益金額（さえききんがく）

The amount of gain on the redemption money of a discount bond as Article 41-12-2(6)(iii) defines it — set by the bond's kind: 0.2 percent of the redemption money for one running one year or less, 25 percent for one running longer and for a separated-interest bond, or the excess of the redemption money over its acquisition cost where a financial instruments business operator manages that cost under a contract.

第四十一条の十二の二第六項第三号に規定する差益金額

対象取引（たいしょうとりひき）

A purchase and sale of securities or a derivatives transaction, other than those a Cabinet Order (政令) excludes, or a transaction a Cabinet Order specifies as incidental or related to one — the transactions whose obligations a financial instruments clearing organization (金融商品取引清算機関) takes on, as Article 2, paragraph (28) defines them.

同条第二十八項に規定する対象取引

出国の制限（しゅっこくのせいげん）

A court order under Article 342-2, 345-2 or 494-3 of the Code of Criminal Procedure (Act No. 131 of 1948) that a person involved in criminal proceedings may not leave Japan without the court's permission.

刑事訴訟法（昭和二十三年法律第百三十一号）第三百四十二条の二（同法第四百四条（同法第四百十四条において準用する場合を含む。以下この号において同じ。）において準用する場合を含む。以下この号において…

納税義務者（のうぜいぎむしゃ）

In Articles 74-9 to 74-11, the person whose own tax is being examined — such as a person liable, or appearing to be liable, for income tax, corporation tax, inheritance tax or consumption tax — as listed in Article 74-9, paragraph (3), item (i), and who is questioned and whose records are inspected.

第七十四条の二第一項第一号イ、第二号イ、第三号イ及び第四号イ並びに第七十四条の三第一項第一号イ及び第二号イに掲げる者、第七十四条の四第一項並びに第七十四条の五第一号イ及びロ、第二号イ及びロ、第三号イ及びロ、第四号イ及びロ、第五号イ並びに第六号イの規定によ…

電磁的方法（でんじてきほうほう）

In Chapter III, a method using an electronic data processing system (電子情報処理組織) or other information and communications technology, as Article 10, paragraph (8) of the Income Tax Act defines it.

法第十条第八項に規定する電磁的方法

加入事業主（かにゅうじぎょうぬし）

In Article 18-4, an employer that has concluded a retirement allowance mutual aid contract (退職金共済契約) with a body running a retirement allowance mutual aid business, as Article 73, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act (所得税法施行令) defines it.

同項第一号に規定する加入事業主

外国法人税（がいこくほうじんぜい）

In Article 144-2, paragraph (1) (foreign tax credit of a foreign corporation with a permanent establishment in Japan), a foreign country's corporate tax as Article 69, paragraph (1) defines it: a tax under foreign law corresponding to corporation tax that a Cabinet Order (政令) specifies.

第六十九条第一項（外国税額の控除）に規定する外国法人税

製造たばこ（せいぞうたばこ）

In Chapter VI (special provisions on the Consumption Tax Act and other Acts), manufactured tobacco as referred to in Article 3 of the Tobacco Tax Act, the provision that imposes tobacco tax on it: products made wholly or partly from leaf tobacco into a state fit for smoking, chewing or sniffing.

たばこ税法第三条に規定する製造たばこ

耕作の放棄（こうさくのほうき）

In Article 70-4-2, abandonment of cultivation as defined in Article 70-4, paragraph (1), item (i): a recommendation under Article 36, paragraph (1) of the Cropland Act having been made about the farmland or, for farmland outside an agricultural promotion area, a notice to the district director (税務署長) by the agricultural committee or another body a Cabinet Order (政令) names that the farmland is subject to a survey of intention to use (利用意向調査) and falls under that paragraph.

前条第一項第一号に規定する耕作の放棄

信託会社等（しんたくがいしゃとう）

A trust company as defined in Article 2, paragraph (2) of the Trust Business Act (one holding the Prime Minister's licence under Article 3 or registration under Article 7, paragraph (1) of that Act), a foreign trust company as defined in Article 2, paragraph (6) of that Act, or a financial institution authorized under Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions to carry on trust business.

信託業法（平成十六年法律第百五十四号）第二条第二項に規定する信託会社若しくは同条第六項に規定する外国信託会社又は金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）第…

身体障害者（しんたいしょうがいしゃ）

A person with a disability (障害者) who has a physical disability listed in the Appended Table (別表): certain impairments of sight, of hearing or balance, of voice, speech or chewing, of the limbs or trunk, or of the heart, kidneys or breathing, or another impairment a Cabinet Order (政令) sets.

障害者のうち、身体障害がある者であつて別表に掲げる障害があるもの

社債的受益権（しゃさいてきじゅえきけん）

A class of beneficial interest in a specified-purpose trust (特定目的信託) whose holders receive distributions of a predetermined amount during the trust period, as Article 6-3, item (iv) of the Income Tax Act defines it by reference to Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets.

法第六条の三第四号（受託法人等に関するこの法律の適用）に規定する社債的受益権

連結事業年度（れんけつじぎょうねんど）

A consolidated business year as defined in Article 15-2 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: for a corporation in a consolidated group, the period from the start to the end of the business year of its consolidated parent corporation (連結親法人), with other periods for a subsidiary that leaves or joins the group partway through.

法人税法第十五条の二に規定する連結事業年度

特例取得免許（とくれいしゅとくめんきょ）

A large-vehicle license (大型免許) or medium-sized vehicle license (中型免許) obtained by a person a Cabinet Order (政令) lets obtain it from the age of 19 rather than the usual 21 or 20 (Article 88, paragraph (1), item (i)), or a class 2 license (第二種免許) obtained after taking its driving license examination from the age of 19 as a person who completed the training a Cabinet Order sets (Article 96, paragraph (5), item (i) or (ii)), other than licenses a Cabinet Order excludes.

第八十八条第一項第一号の規定により十九歳から大型免許を受けることができる者に該当して受けた大型免許若しくは十九…

発行開示書類（はっこうかいじしょるい）

A securities registration statement and the documents filed with it under Article 5, an amended registration statement under Article 7, paragraph (1), Article 9, paragraph (1) or Article 10, paragraph (1), a shelf registration statement (発行登録書) and its attachments, an amended shelf registration statement (訂正発行登録書), or a shelf registration supplement (発行登録追補書類) and its attachments, each with the reference documents (参照書類) for it, including where those provisions apply under Article 27.

第五条（第二十七条において準用する場合を含む。）の規定による届出書類（第五条第四項の規定の適用を受ける届出書の場合には、当該届出書に係る参照書類を含む。）、第七条第一項、第九条第一項若しくは第十条第一項（これらの規定を第二十七条において準用する場合を含む。）の規定による訂正届出書（当該訂正届出書に係る参照書類を含む。）、第二十…

個人番号カード（こじんばんごうかーど）

An Individual Number Card as defined in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: a card showing, among other things, the holder's name, address, date of birth, sex and Individual Number (個人番号), with a photograph unless the holder is below an age set by Ministerial Order, and with that information also recorded electronically.

行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号。以下「番号利用法」という。）第二条第七項に規定する個人番号カード

特定中小事業者（とくていちゅうしょうじぎょうしゃ）

A small and medium-sized business operator (中小事業者) under Article 10, paragraph (8), item (vi) filing a blue return that is a specified business operator, etc. under Article 2, paragraph (6) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. certified under Article 17, paragraph (1) of that Act (including certification of a plan listed in Article 13 of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.).

第十条第八項第六号に規定する中小事業者で青色申告書を提出するもののうち中小企業等経営強化法（平成十一年法律…

国内金融機関等（こくないきんゆうきかんとう）

A bank or other financial institution with a business office in Japan that a Cabinet Order (政令) specifies (the financial institutions of Article 8, paragraph (1)), or a financial instruments business operator (金融商品取引業者) carrying on Type I Financial Instruments Business (第一種金融商品取引業) under the Financial Instruments and Exchange Act, that has a business office or other office in Japan.

第八条第一項に規定する金融機関又は金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。）で、国内に営業所又は事務所を有するもの

独立行政法人等（どくりつぎょうせいほうじんとう）

The bodies Article 2(1) of the Act on Access to Information Held by Incorporated Administrative Agencies defines by this name: the incorporated administrative agencies (独立行政法人) of Article 2(1) of the Act on General Rules for Incorporated Administrative Agencies, and the corporations listed in its own Appended Table 1 (別表第一).

独立行政法人等の保有する情報の公開に関する法律（平成十三年法律第百四十号。以下「独立行政法人等情報公開法」という。）第二条第一項に規定する独立行政法人等