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非課税上場株式等管理契約（ひかぜいじょうじょうかぶしきとうかんりけいやく）

A contract on recording or keeping listed shares, etc. (上場株式等) 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 exemption of Article 9-8, item (i) and Article 37-14, providing, among other things set by Cabinet Order (政令), that they are recorded or kept in a tax-exempt management account (非課税管理勘定) of the account, which accepts only listed shares, etc. within set limits (such as up to 1.2 million yen of acquisitions a year), that they are sold through or to the operator, and that after five years they are moved to another account unless moved into another year's tax-exempt management account.

第九条の八（第一号に係る部分に限る。）の規定並びに第一項（第一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…

連携金融商品債務引受業務（れんけいきんゆうしょうひんさいむひきうけぎょうむ）

Carrying on as a business an act specified by Cabinet Office Order (内閣府令) by which a financial instruments clearing organization has a third party take on a clearing member's (清算参加者) obligations under a subject transaction (対象取引) other than those in Article 156-62, item (i), and itself takes on the obligations of that clearing member's counterparty; a clearing organization may do so, with the Prime Minister's authorization, under a contract with a collaborating clearing organization, etc. (連携清算機関等).

第百五十六条の六十二第一号に掲げる取引以外の対象取引に係る清算参加者の債務を第三者に負担させ、当該対象取引に係る清算参加者の相手方の債務は自らが負担する行為として内閣府令で定める行為を業として行うこと

特定投資家向け売付け勧誘等（とくていとうしかむけうりつけかんゆうとう）

A solicitation for selling, etc. (売付け勧誘等) of paragraph (1) securities (第一項有価証券) that falls under Article 2, paragraph (4), item (ii), (b) — one made only to professional investors (特定投資家) that meets the requirements listed there — other than one involving trades on a financial instruments exchange market and other securities transactions a Cabinet Order (政令) specifies.

第一項有価証券に係る売付け勧誘等であつて、第四項第二号ロに掲げる場合に該当するもの（取引所金融商品市場における有価証券の売買及びこれに準ずる取引その他の政令で定める有価証券の取引に係るものを除く。）

内国法人（ないこくほうじん）

A corporation whose head office or principal office is in Japan.

法人税法第二条第三号に規定する内国法人

出生時育児休業（しゅっしょうじいくじきゅうぎょう）

A form of childcare leave (育児休業), for a period of up to four weeks, taken within the window from the child's birth or expected date of birth, whichever is earlier, until the day after eight weeks have passed from whichever is later; as a rule a worker can take it no more than twice, and for 28 days in total, for one child (Article 9-2).

…場合にあっては当該出産予定日から当該出生の日から起算して八週間を経過する日の翌日までとする。次項第一号において同じ。）の期間内に四週間以内の期間を定めてする休業

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

事業協同組合等（じぎょうきょうどうくみあいとう）

In Article 45-3, a business cooperative (事業協同組合), a limited liability partnership (有限責任事業組合) under Article 2 of the Limited Liability Partnership Act that meets the requirements a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, among them that its only members are small and medium-sized enterprises (中小企業者) listed in the items of Article 2, paragraph (1) of the Small and Medium-sized Enterprise Basic Act, or another association set up under a special Act (法律) that such an Order specifies.

事業協同組合、有限責任事業組合契約に関する法律（平成十七年法律第四十号）第二条に規定する有限責任事業組合（中小企業者（中小企業基本法（昭和三十八年法律第百五十四号）第二条第一項各号に掲げるものに限る。）のみがその組合員となつていることその他の厚生労働省令で定める要件を満たすものに…

内国法人又は外国法人（ないこくほうじんまたはがいこくほうじん）

In Chapter II (special provisions on the Income Tax Act), a domestic corporation — a corporation with its head office or principal office in Japan — or a foreign corporation — any other corporation — as defined in Article 2, paragraph (1), items (vi) and (vii) of the Income Tax Act, each including an association or foundation without juridical personality (人格のない社団等), one that is not a corporation but has a named representative or administrator, whose head office or principal office is in Japan or, for a foreign corporation, outside Japan.

それぞれ所得税法第二条第一項第六号又は第七号に規定する内国法人又は外国法人をいい、それぞれ同項第八号に規定する人格のない社団等で、第一号に規定する国内に本店若しくは主たる事務所を有するもの又は同号に規定する国外に本店若しくは主たる事務所を有するものを含む

利子（りし）

In Article 42, interest listed in Article 161, paragraph (1), item (x) of the Income Tax Act — interest on loans to a person doing business in Japan that relate to that business, as that item lists it — other than interest to which Article 7 applies (interest on deposits and borrowings booked in a special international financial transactions account (特別国際金融取引勘定)).

所得税法第百六十一条第一項第十号に掲げる利子をいい、第七条の規定の適用があるものを除く

調整率（ちょうせいりつ）

The rate used during the adjustment period (調整期間) to hold down pension revisions: the cube root of the change in the total number of public pension insured persons (公的年金被保険者総数) multiplied by 0.997, but not more than 1 (Article 27-4).

第一号に掲げる率に第二号に掲げる率を乗じて得た率（当該率が一を上回るときは、一）

相手国等（あいてこくとう）

The other country or party to a tax treaty, etc. (租税条約等) — a tax treaty or another international agreement of Japan's on exchanging tax information or on help with collecting tax or serving documents — as defined in Article 2, item (iii) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.

同法第二条第三号に規定する相手国等

外国法人（がいこくほうじん）

A corporation other than a domestic corporation (内国法人), that is, one with neither its head office nor its principal office in Japan.

法人税法第二条第四号に規定する外国法人

同族会社（どうぞくがいしゃ）

A company (investment corporations included) in which three or fewer of its shareholders, etc., together with individuals and corporations specially related to them as a Cabinet Order (政令) sets, hold more than 50 percent of its issued shares or capital contributions (its own shares aside), or that meets another test a Cabinet Order sets.

会社（投資法人を含む。以下この号において同じ。）の株主等（その会社が自己の株式（投資信託及び投資法人に関する法律（昭和二十六年法律第…

株式分配（かぶしきぶんぱい）

A distribution in kind (現物分配) by way of a dividend of surplus or of profits through which all the issued shares, etc. of a corporation wholly owned by the distributing corporation immediately before it pass on, other than one where everyone receiving them had a full controlling interest (完全支配関係) with the distributing corporation immediately before.

…る。）のうち、その現物分配の直前において現物分配法人により発行済株式等の全部を保有されていた法人（次号において「完全子法人」という。）の当該発行済株式等の全部が移転するもの（その現物分配により当該発行済…

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

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同じ。）の規定又は同法第三百四十五条の二（同法第四百四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。）若しくは第四百九十四条の三の規定による決定により、裁判所の許可を受けなければ本邦から…

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り当該職員による質問検査等の対象となることとなる者並びに第七十四条の六第一項第一号イ及び第二号イに掲げる者

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

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