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資産運用会社
In Articles 163 and 166, an asset management company as defined in Article 2, paragraph (21) of the Act on Investment Trusts and Investment Corporations — a financial instruments business operator (金融商品取引業者) that manages a registered investment corporation's (登録投資法人) assets on its behalf — here, that of a listed investment corporation, etc. (上場投資法人等).
同法第二条第二十一項に規定する資産運用会社
A measure that uses electronic or magnetic means to restrict viewing images or listening to sounds, running programs, processing information, or recording images, sounds, programs or other information, by recording on a medium or transmitting either signals that make viewing devices respond in a particular way, or information converted so that viewing devices must perform a particular conversion.
…行若しくは情報の処理又は影像、音、プログラムその他の情報の記録のために用いられる機器をいう。以下この項において同じ。）が特定の反応をする信号を記録媒体に記録し、若しくは送信する方式又は視聴等機器が特定の…
業務執行取締役
A director who runs a stock company's business: the representative director, any director chosen by the board to execute its business under Article 363, paragraph (1), and any other director who has in fact executed its business.
株式会社の第三百六十三条第一項各号に掲げる取締役及び当該株式会社の業務を執行したその他の取締役
Share options that a stock company allots to the persons who applied for them in response to its invitation to subscribe.
第二百三十八条第一項に規定する募集新株予約権
犯罪による収益
Criminal proceeds, etc. (犯罪収益等) as defined in Article 2, paragraph (4) of the Act on Punishment of Organized Crimes and Control of Proceeds of Crime — proceeds of crime (犯罪収益), property derived from them, or property in which they are mixed with other property — or drug crime proceeds, etc. (薬物犯罪収益等) as defined in Article 2, paragraph (5) of the Act Concerning Special Provisions for the Narcotics and Psychotropics Control Act, etc. and Other Matters for the Prevention of Activities Encouraging Illicit Conducts and Other Activities Involving Controlled Substances through International Cooperation, drug crime proceeds (薬物犯罪収益), property derived from them, or property in which they are mixed with other property.
組織的犯罪処罰法第二条第四項に規定する犯罪収益等又は麻薬特例法第二条第五項に規定する薬物犯罪収益等
特定課税仕入れ
A specified taxable purchase as defined in Article 5, paragraph (1) of the Consumption Tax Act, in the rule on purchases a certified integrated resort operator (認定設置運営事業者) makes for its casino business (カジノ業務).
同法第五条第一項に規定する特定課税仕入れ
Throughout this Act except Chapter VII, the head of an administrative organ (行政機関), an organ of a local government (地方公共団体), an incorporated administrative agency, etc. (独立行政法人等), a local incorporated administrative agency (地方独立行政法人), the Japan Agency for Local Authority Information Systems (地方公共団体情報システム機構), and the bodies that Article 19, items (viii) and (ix) name as the side asking for and the side providing information over the Information Providing Network System (情報提供ネットワークシステム).
…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…
個人番号カード
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）第二条第七項に規定する個人番号カード
The amounts that Article 18 changes in line with average earnings (平均給与額): the daily wage bands used to work out the daily amount of the basic allowance (基本手当) under Article 16, paragraph (1) — 2,460 yen to under 4,920 yen, paid at 80 percent, and 4,920 yen to 12,090 yen, paid at 80 to 50 percent — and the amounts listed in Article 17, paragraph (4).
第十六条第一項（同条第二項において読み替えて適用する場合を含む。）の規定による基本手当の日額の算定に当たつて、百分の八十を乗ず…
In Article 175-2, paragraph (4), item (i), a sale of share certificates, etc.; a transaction under Article 2, paragraph (21), item (ii) in which one is the party that pays money if the actual figure exceeds the agreed figure; a transaction under item (iii) of that paragraph in which one is the party that grants the option; and other transactions a Cabinet Order (政令) specifies.
株券等の売付け、第二条第二十一項第二号に掲げる取引（現実数値が約定数値を上回つた場合に金銭を支払う立場の当事者となるものに限る。）、…
The voting rights of all shareholders or all investors (出資者) of a company, leaving out, for a stock company, votes on shares that cannot be voted on any matter at a shareholders' meeting, and counting votes on shares treated as having voting rights under Article 879, paragraph (3) of the Companies Act.
総株主又は総出資者の議決権（株式会社にあつては、株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法（平成十七年法律第八十六…
Securities other than securities for buying and selling (売買目的有価証券), as Article 61-3, paragraph (1), item (ii) defines them.
第六十一条の三第一項第二号（売買目的有価証券の評価益又は評価損の益金又は損金算入等）に規定する売買目的外有価証券
In Article 42-4(12) and (13), each business year, ending before the end of the current business year of the group tax sharing corporation, etc. (通算法人等), of that corporation or a fellow group tax sharing corporation, in which it, or a group tax sharing corporation linked to it by a group tax sharing full controlling interest (通算完全支配関係) whose business year ended on the same day, applied Article 42-4(1) or (4) (for a subsidiary, only years ending on the last day of the parent's business year).
…該通算法人等若しくは他の通算法人との間に通算完全支配関係がある通算法人の同日に終了する事業年度が第一項又は第四項の規定の適用を受けた事業年度（通算子法人にあつては、その事業年度終了の日において当該通算法人等又は他…
有価証券等管理業務
In Chapter III, the part of type-I financial instruments business made up of the acts in Article 28, paragraph (1), item (v): taking deposits of money, securities or electronically recorded transferable rights from customers in connection with one's dealings in securities and derivatives (Article 2, paragraph (8), item (xvi)), and transferring corporate bonds, shares and the like through book-entry accounts (item (xvii) of that paragraph).
第一種金融商品取引業に係る業務のうち、第一項第五号に掲げる行為に係る業務
A financial instruments clearing organization as defined in Article 2, paragraph (29) of the Financial Instruments and Exchange Act: a person carrying on financial instruments obligation assumption service (金融商品債務引受業) under a licence or approval of the Prime Minister under Article 156-2 or Article 156-19, paragraph (1) of that Act.
金融商品取引法第二条第二十九項に規定する金融商品取引清算機関
In Article 42-4, paragraphs (8) and (10), a business year of a corporation in group tax sharing (通算法人) referred to in paragraph (7) that ends on the day its group tax sharing parent's (通算親法人) business year ends; its experimental research expenses (試験研究費) and those of the other group members for years ending that day are totalled and compared with their combined comparative research expenses (比較試験研究費の額).
当該通算法人の同項に規定する各事業年度（当該通算法人に係る通算親法人の同項に規定する各事業年度終了の日に終了する事業年度に限る。）
Consideration or salary paid to a person with a special relationship (特別関係者) with the individual that a Cabinet Order (政令) sets as not counted as a necessary expense in calculating the individual's business income under Article 27, paragraph (2) of the Income Tax Act.
特別関係者に対して支払われた対価又は給与の金額であつて当該個人の所得税法第二十七条第二項に規定する事業所得の金額の計算上、必要経費に算入されないものとして政令で定めるもの
特例経営贈与承継期間
The period from the day after the due date of the gift tax return for the year of the gift under paragraph (1) to the earliest of: five years after the day after the due date of the special business successor donee's (特例経営承継受贈者) first gift tax return under paragraph (1); five years after the day after the due date of their first inheritance tax return under paragraph (1) of the next Article; and the day before the death of the donee or of the special donor (特例贈与者).
前項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限の翌日から次に掲げる日のいずれか早い…
Stage (i) of supervising-organization-type technical intern training: a foreign national, under the matching Technical Intern Training (技能実習) status of residence (在留資格), is taken in by a Japanese non-profit corporation to attend the necessary lectures, and works under an employment contract at the offices in Japan of a Japanese public or private organization that the corporation supervises (実習監理), in order to acquire skills, techniques or knowledge (技能等).
外国人が、技能等を修得するため、在留資格（入管法別表第一の二の表の技能実習の項の下欄第一号ロに係るものに限る。）をもって、本邦の営利を目的としない法人により受け入れられて必要な講…
売上げに係る対価の返還等
A refund of all or part of the tax-inclusive price (税込価額) of a taxable transfer, etc. of assets (課税資産の譲渡等) made in Japan, other than one exempt from consumption tax, or a reduction of the receivable for it, made because the business operator accepted returned goods or gave a discount or rebate, as Article 38, paragraph (1) defines it.
第三十八条第一項に規定する売上げに係る対価の返還等