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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

割賦販売（かっぷはんばい）

Selling a building lot (宅地) or building on terms that all or part of the price is received in two or more instalments spread over a period of one year or more after the property is handed over.

代金の全部又は一部について、目的物の引渡し後一年以上の期間にわたり、かつ、二回以上に分割して受領することを条件として販売すること

受託法人（じゅたくほうじん）

The trustee of a trust taxed as a corporation (法人課税信託), treated under Article 6-2 as a separate corporation to which that trust's assets, liabilities, income and expenses belong; an individual trustee is treated the same way.

…課税信託の受託者である法人（その受託者が個人である場合にあつては、当該受託者である個人）について、前条の規定により、当該法人課税信託に係る信託資産等が帰属する者としてこの法律の規定を適用する場合における…

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).

第七十二条第一項（仮決算をした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…

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).

原動機、動力伝達装置、走行装置、操縦装置、制動装置、緩衝装置、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…

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

取引情報（とりひきじょうほう）

Information on transactions that a Cabinet Office Order (内閣府令) specifies as needing to be made clear, for investor protection, to show the state of the transactions of financial instruments business operators, etc. (金融商品取引業者等).

前条第三項に規定する取引情報

保険会社（ほけんがいしゃ）

An insurance company as defined in Article 2, paragraph (2) of the Insurance Business Act.

保険業法第二条第二項（定義）に規定する保険会社

開示請求者（かいじせいきゅうしゃ）

In Article 78, paragraph (1), items (i) to (iii), Article 79, paragraph (2) and Article 86, paragraph (1), the person who made the request for disclosure (開示請求) or, where an agent (代理人) made it on the identifiable person's behalf under Article 76, paragraph (2), that identifiable person (本人).

第七十六条第二項の規定により代理人が本人に代わって開示請求をする場合にあっては、当該本人

譲渡性預金（じょうとせいよきん）

A negotiable deposit as Article 224-2 of the Income Tax Act names it: a deposit or savings without terms prohibiting its transfer, of the kind a Cabinet Order (政令) specifies.

法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）に規定する譲渡性預金

更正の請求（こうせいのせいきゅう）

In Chapter IV (Articles 42 to 56), a request under Article 23, paragraph (1) of the Act on General Rules for National Taxes by a person who filed a tax return, made within the period that paragraph sets (five years from the statutory deadline for filing, for consumption tax), for the tax office to correct the return because a miscalculation or a failure to follow the tax laws made it overstate the tax payable or understate a loss or a refund.

同法第二十三条第一項（更正の請求）の規定による更正の請求

カジノ業務（かじのぎょうむ）

Casino business as defined in Article 2, paragraph 8 of the Act on Development of Specified Integrated Resort Districts; Article 86-6 denies an authorized integrated resort operator the consumption tax (消費税) credit for purchases that must be accounted for as relating to it.

同法第二条第八項に規定するカジノ業務

取引参加者（とりひきさんかしゃ）

A person that may take part in purchases and sales of securities or market derivatives transactions (市場デリバティブ取引) on a financial instruments exchange market (取引所金融商品市場) under a trading qualification granted under Article 112, paragraph (1) or (2) or Article 113, paragraph (1) or (2).

第百十二条第一項若しくは第二項又は第百十三条第一項若しくは第二項の規定による取引資格に基づき、取引所金融商品市場における有価証券の売買又は市場デリバティブ取引に参加できる者

特定勧誘等（とくていかんゆうとう）

An exclusive solicitation for acquisition (特定取得勧誘) or a specified solicitation for selling, etc. (特定売付け勧誘等): a solicitation only for professional investors, or another solicitation a Cabinet Order (政令) specifies, that is not subject to the notification requirements of Article 4 and for which the issuer must provide or publish specified information on securities (特定証券情報) by the time it is made.

第二十七条の三十一第一項に規定する特定勧誘等

特定関係者（とくていかんけいしゃ）

In Article 174-3, a company in which the violator (違反者) holds a majority of the voting rights of all shareholders, etc., or another person a Cabinet Office Order (内閣府令) specifies as closely connected with the violator; or a person who shares a household with the violator, or another person a Cabinet Office Order specifies as having a special relationship with them.

次に掲げる者

中小企業者等（ちゅうしょうきぎょうしゃとう）

A small and medium sized enterprise under Article 42-6, paragraph 1 (other than an excluded business operator or a group tax sharing excluded business operator), an agricultural cooperative or similar body (農業協同組合等) under Article 42-4, paragraph 19, item 9, or a shopping district promotion association (商店街振興組合), that files a blue return (青色申告書) and is a specified business operator, etc. (特定事業者等) whose management improvement plan has been approved under Article 17, paragraph 1 of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (or under the food business Act that paragraph names).

第四十二条の六第一項に規定する中小企業者（第四十二条の四第十九項第八号に規定する適用除外事業者又は同項第八号の二に規定する通算適用除外事業者に該当するも…

加熱式たばこ（かねつしきたばこ）

In Article 88, paragraphs (1) and (2), heated tobacco listed in Article 2, paragraph (2), item (i)(e) of the Tobacco Tax Act among the kinds of manufactured tobacco for smoking, including the filled heated-tobacco devices that Article 8, paragraph (2) of that Act treats as manufactured tobacco (製造たばこ).

たばこ税法第二条第二項第一号ホに掲げる加熱式たばこをいい、同法第八条第二項の規定により製造たばことみなされるものを含む

運用対象財産（うんようたいしょうざいさん）

In Articles 173 to 175, money and other property that a person carrying on any of the acts in Article 28, paragraph (4) as a business (investment management business) manages on behalf of rights holders (権利者) under Article 42, paragraph (1).

第二十八条第四項各号に掲げる行為のいずれかを業として行う者が第四十二条第一項に規定する権利者のため運用を行う金銭その他の財産

基準議決権数（きじゅんぎけつけんすう）

In Articles 52-23 and 52-24, the maximum threshold for voting rights as defined in Article 52-24, paragraph (1): 15% of the voting rights of all shareholders, etc. (総株主等の議決権) of a domestic company.

同条第一項に規定する基準議決権数

保険医療機関等（ほけんいりょうきかんとう）

The hospitals, clinics and pharmacies listed in Article 63, paragraph (3) from which insured persons receive benefits for medical treatment (療養の給付): those designated by the Minister of Health, Labour and Welfare, those an insurer designates for the persons it insures, and those a health insurance society (健康保険組合) runs as insurer.

第六十三条第三項各号に掲げる病院若しくは診療所又は薬局