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親商品取引所等（おやしょうひんとりひきじょとう）

In Chapter V, a commodity exchange (商品取引所) that has a financial instruments exchange as its subsidiary company, or a commodity exchange holding company (商品取引所持株会社) that has one as its subsidiary company, other than a commodity exchange that is itself a financial instruments exchange or a holding company that is itself a financial instruments exchange holding company.

金融商品取引所を子会社（第八十七条の三第三項に規定する子会社をいう。以下この項において同じ。）とする商品取引所（金融商品取引所であるも…

商品取引参加者（しょうひんとりひきさんかしゃ）

A person to whom a financial instruments exchange (金融商品取引所) has given, under Article 112, paragraph (2) or Article 113, paragraph (2), a trading qualification to carry out only commodity-related market derivatives transactions (商品関連市場デリバティブ取引) on its financial instruments exchange market.

第百十二条第二項又は第百十三条第二項の規定により取引資格を与えられた者

通算完全支配関係（つうさんかんぜんしはいかんけい）

A group tax sharing full controlling interest as defined in Article 2, item 12-7-7 of the Corporation Tax Act: the full controlling interest (完全支配関係) between a group tax sharing parent corporation (通算親法人) and a group tax sharing subsidiary corporation (通算子法人), limited to the relationship a Cabinet Order (政令) sets under Article 64-9, paragraph 1 of that Act, or the relationship between subsidiaries that each have such an interest with the parent.

同法第二条第十二号の七の七に規定する通算完全支配関係

外国資金移動業者（がいこくしきんいどうぎょうしゃ）

A person that carries on funds transfer transactions (為替取引) as a business in a foreign country under a registration there, under a foreign law equivalent to this Act, of the same kind as registration under Article 37 (or a similar administrative disposition).

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三十七条の登録と同種類の登録（当該登録に類するその他の行政処分を含む。）を受けて為替取引を業として営む者

外国銀行代理銀行（がいこくぎんこうだいりぎんこう）

A bank that carries on foreign bank agency services (外国銀行代理業務) after obtaining authorization under Article 52-2, paragraph (1) or (2), or after filing a notification under paragraph (3) of that Article.

第五十二条の二第一項若しくは第二項の認可を受け、又は同条第三項の規定による届出をして外国銀行代理業務を営んでいる銀行

管理不全土地管理人（かんりふぜんとちかんりにん）

The administrator of mismanaged land whom the court must appoint, under Article 264-9, paragraph (3), in an administration order for mismanaged land (管理不全土地管理命令).

第三項に規定する管理不全土地管理人

非課税累積投資契約（ひかぜいるいせきとうしけいやく）

A contract on recording or keeping listed shares, etc. acquired under a cumulative investment contract (累積投資契約) — one to buy a fixed amount of pre-selected listed shares, etc. regularly and continuously through a financial instruments business operator, etc. (金融商品取引業者等) — that a resident, or a nonresident with a permanent establishment, concludes with it to use the tax exemption of Article 9-8, item (ii) and Article 37-14, providing, among other things set by Cabinet Order (政令), that they are kept in a cumulative investment account (累積投資勘定) that accepts only listed shares, etc. meeting the Cabinet Order's requirements for building assets by regular investment (such as up to 400,000 yen of acquisitions a year), that the operator checks the holder's address at set intervals, that they are sold through or to the operator, and that after twenty years they are moved to another account.

第九条の八（第二号に係る部分に限る。）の規定並びに第一項（第二号に係る部分に限る。）及び前三項の規定の適用…

技術的利用制限手段（ぎじゅつてきりようせいげんしゅだん）

A means using electronic, magnetic or other means people cannot perceive (電磁的方法) to restrict the viewing or listening of a work, performance, phonogram, broadcast or cablecast (for a computer program work, including running it), other than one used against the will of the copyright owner, etc., working by recording on a medium or transmitting a signal to which the equipment used reacts in a particular way, or by converting their sounds or images so that the equipment needs a particular conversion.

…ログラムの著作物にあつては、当該著作物を電子計算機において実行する行為を含む。以下この号及び第百十三条第六項において同じ。）を制限する手段（著作権者等の意思に基づくことなく用いられているものを除く。）で…

商品取引所持株会社（しょうひんとりひきじょもちかぶがいしゃ）

A commodity exchange holding company as defined in Article 2, paragraph (11) of the Commodity Derivatives Transaction Act — a stock company that has an incorporated commodity exchange (株式会社商品取引所) as its subsidiary and was set up with, or holds, authorization under Article 96-25 of that Act — limited to those a Cabinet Order (政令) specifies as regulated to a level equal to financial instruments exchange holding companies.

商品先物取引法第二条第十一項に規定する商品取引所持株会社（金融商品取引所持株会社に関する規制と同等の水準にあると認められる規制を受ける者として政令で定める者に限る。）

納税猶予分の贈与税額（のうぜいゆうよぶんのぞうよぜいがく）

In Article 70-7-9, the gift tax worked out by treating the value of the economic benefit (経済的利益) received when another holder gave up an equity interest in a certified medical corporation as the donee's taxable value for the year under Articles 21-5 and 21-7 of the Inheritance Tax Act (including as Articles 70-2-4 and 70-2-5 apply them).

当該経済的利益の価額を当該受贈者に係る当該年分の贈与税の課税価格とみなして、同法第二十一条の五及び第二十一条の七の規定（第七十条の二の四及び第七十条の二の五の規定を含む。）を適用して計算した金額

小学校第三学年修了前の子（しょうがっこうだいさんがくねんしゅうりょうまえのこ）

A child who has not yet passed the first 31 March on or after the day they reach nine years of age — the child a worker may take short-term leave for sick/injured childcare, etc. (子の看護等休暇) to look after (Article 16-2).

第十六条の二第一項に規定する小学校第三学年修了前の子

外国人（がいこくじん）

Anyone who does not hold Japanese nationality.

入管法第二条第一号に規定する外国人

法人番号（ほうじんばんごう）

The number designated under Article 39(1) or (2) to identify a particular corporation or other organisation.

第三十九条第一項又は第二項の規定により、特定の法人その他の団体を識別するための番号として指定されるもの

自家型前払式支払手段（じかがたまえばらいしきしはらいしゅだん）

In Chapter II, a prepaid payment instrument (前払式支払手段) that can be used only to pay for goods or services bought, rented or received from its issuer or from persons closely related to it (密接関係者) in a way a Cabinet Order (政令) sets, or with which goods or services can be claimed only from its issuer.

前払式支払手段を発行する者（当該発行する者と政令で定める密接な関係を有する者（次条第五号及び第三十二条において「密接関係者」という。）を含む。以下この項において同じ。）から物品等の購入若しくは借受けを行…

番号（ばんごう）

An individual number (個人番号), assigned to each person with a resident record (住民票), or a corporate number (法人番号), assigned to a corporation or other organisation, as defined in the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.

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）第二条第五項（定義）に規定する個人番号（第百二十四条（書類提出者の氏名、住所及び番号の記載）において「個人番号」という。）又は同法第二条第十六項に規定する法人番号

旅券（りょけん）

A passport, refugee travel document or other document in place of a passport (including a travel certificate from a Japanese consular officer) issued by the Japanese government, a foreign government Japan recognizes or a competent international organization, or an equivalent document from a competent authority of a region designated by Cabinet Order.

入管法第二条第五号に定める旅券

附帯税（ふたいぜい）

The taxes defined in Article 2, item (iv) of the Act on General Rules for National Taxes: delinquent tax (延滞税), interest tax (利子税), and the additional taxes (加算税) for understatement, failure to file and failure to pay, and the heavy additional tax (重加算税).

国税通則法第二条第四号（定義）に規定する附帯税

地方税（ちほうぜい）

Money collected by a local government (地方団体の徴収金) as defined in Article 1, paragraph (1), item (xiv) of the Local Tax Act (Act No. 226 of 1950), including the equivalent money collected by Tokyo Metropolis and the special wards (特別区).

地方税法（昭和二十五年法律第二百二十六号）第一条第一項第十四号（用語）に規定する地方団体の徴収金（都及び特別区のこれに相当する徴収金を含む。）

親法人（おやほうじん）

In Article 14, a parent corporation as defined in Article 64-9(1): a domestic ordinary corporation or cooperative that, with its wholly controlled domestic corporations, may seek approval to use the group tax sharing system (通算制度).

第六十四条の九第一項に規定する親法人

金融機関（きんゆうきかん）

In Article 128, paragraph (3) and the provisions after it, where a financial institution carrying on trust business (信託業務を営む金融機関) is meant: one authorised under Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions (Act No. 43 of 1943).

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）第一条第一項の認可を受けた金融機関