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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…

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

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歳から中型免…

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（平成十一年法律第十八号）第十七条第一項の認定（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品…

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

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

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…

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.

…物等の視聴（プ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…

外国市場デリバティブ取引（がいこくしじょうでりばてぃぶとりひき）

A transaction on a foreign financial instruments market (外国金融商品市場) that is similar to a market derivatives transaction (市場デリバティブ取引), other than one on the commodities listed in Article 2, paragraph (24), item (iii)-3 or on financial indicators limited to their prices and figures calculated from them.

外国金融商品市場において行う取引であつて、市場デリバティブ取引と類似の取引（金融商品（次項第三号の三に掲げるものに限る。）又は金融指標（当該金融商品の価格及びこれに基づいて算出した数値に限る。）に…

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

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…

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

記述等（きじゅつとう）

Any matter, other than an individual identification code (個人識別符号), written or recorded in a document, drawing or electronic or magnetic record (電磁的記録), or expressed by sound, movement or other means, such as a name or date of birth.

…電磁的方式（電子的方式、磁気的方式その他人の知覚によっては認識することができない方式をいう。次項第二号において同じ。）で作られる記録をいう。以下同じ。）に記載され、若しくは記録され、又は音声、動作その他…

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。）

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

同族会社（どうぞくがいしゃ）

A family corporation as defined in Article 2, item 10 of the Corporation Tax Act; whether a corporation is one is judged as things stood when the act or calculation in question took place.

法人税法第二条第十号の同族会社

中間期間（ちゅうかんきかん）

In Article 80, the period covered by an interim return based on provisional accounts (仮決算の中間申告書) that a domestic corporation files: the six months from the first day of its business year under Article 72, paragraph (1), or, for a group tax sharing subsidiary corporation (通算子法人), the period from that first day to the day before the six-month day (六月経過日).

…場合の中間申告書の記載事項等）に規定する期間（当該内国法人が通算子法人である場合には、同条第五項第一号に規定する期間）に係る同条第一項各号に掲げる事項を記載した中間申告書（以下この条において「仮決算の中間申告書」という。）を提出する場合に…

特定整備（とくていせいび）

Maintenance or modification of a motor vehicle done by removing its motor (原動機), power transmission, running gear, steering, braking equipment (制動装置), suspension, coupling device or automated operation device (自動運行装置), or other maintenance or modification liable to affect how that equipment works, of a kind a Ministry of Land, Infrastructure, Transport and Tourism Order (国土交通省令) specifies, other than the program modification of Article 99-3, paragraph (1), item (i).

…置、連結装置又は自動運行装置（第四十一条第二項に規定する自動運行装置をいう。第九十九条の三第一項第一号において同じ。）を取り外して行う自動車の整備又は改造その他のこれらの装置の作動に影響を及ぼすおそれが…

電子公告（でんしこうこく）

Giving public notice by making it available online to anyone, in the way set by Ministry of Justice Order (法務省令).

同法第二条第三十四号に規定する電子公告