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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…
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…
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.
…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号）第八百七十九条第三項（特別清算事件の管轄）の規定により議決権を有するものとみなされる株式についての議決権を含む。以…
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
納税猶予分の所得税額
The part of the income tax for the year a resident leaves Japan (国外転出) that arises because securities and unsettled transactions held on departure are treated as sold or settled under Article 60-2 — the tax as computed minus the tax as it would be without that rule — whose payment may be deferred if security is given.
第一号に掲げる金額から第二号に掲げる金額を控除した金額
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
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
地域密着型介護老人福祉施設
An intensive care home for the elderly (特別養護老人ホーム) under Article 20-5 of the Act on Social Welfare for the Elderly with 29 or fewer places, whose purpose is to give the people requiring long-term care (要介護者) admitted to it — limited to those in a care-need category a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets or otherwise unable to live at home as such an Order provides — bathing, toileting, eating and other daily-life care, functional training, health management and care in the course of medical treatment under a community-based facility service plan (地域密着型施設サービス計画).
老人福祉法第二十条の五に規定する特別養護老人ホーム（入所定員が二十九人以下であるものに限る。以下この項において同じ。）…
地域密着型介護老人福祉施設
An intensive care home for the elderly (特別養護老人ホーム) under Article 20-5 of the Act on Social Welfare for the Elderly with 29 or fewer places, whose purpose is to give the people requiring long-term care (要介護者) admitted to it — limited to those in a care-need category a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets or otherwise unable to live at home as such an Order provides — bathing, toileting, eating and other daily-life care, functional training, health management and care in the course of medical treatment under a community-based facility service plan (地域密着型施設サービス計画).
介護保険法第八条第二十二項に規定する地域密着型介護老人福祉施設
特定受贈森林経営計画対象山林
Standing timber or land, etc. that a deceased person who was a specified donor (特定贈与者, as Article 21-9(5) of the Inheritance Tax Act defines it) gave by a gift covered by Article 21-9(3) of that Act, and that lies in an area for which a forest management plan (森林経営計画) certified by the mayor or other authority had been set before the gift.
被相続人である特定贈与者（相続税法第二十一条の九第五項に規定する特定贈与者をいう。以下この条において同じ。）が贈与（同法第二十一条の九第三項の規定の適用を受ける財産に係る贈与に限る。以下この条において同じ。）をした立木又は土地等のうち当該贈与の前に市町村長等の認定を受けた森林経営計画が定めら…
非居住者
An individual who is not a resident.
所得税法第二条第一項第五号に規定する非居住者
Support given, at the request of a person requiring long-term care living at home (居宅要介護者), so that they can make proper use of designated in-home services (指定居宅サービス), designated community-based services (指定地域密着型サービス) and other health, medical or welfare services needed for daily life at home: drawing up an in-home service plan (居宅サービス計画), liaising with designated providers and others so that the services in it are provided, and, where the person needs to enter a facility, referring them to a community-based welfare facility for the elderly (地域密着型介護老人福祉施設) or a long-term care insurance facility (介護保険施設).
居宅要介護者が第四十一条第一項に規定する指定居宅サービス又は特例居宅介護サービス費に係る居宅サービス若しくはこれに相当するサ…
Personal information that includes the identifiable person's race, creed, social status, medical history or criminal record, the fact that the person has been harmed by a crime, or other descriptions that a Cabinet Order (政令) names as needing special care in handling so that the person does not suffer unfair discrimination, prejudice or other disadvantage.
本人の人種、信条、社会的身分、病歴、犯罪の経歴、犯罪により害を被った事実その他本人に対する不当な差別、偏見その他の不…
An intensive care home for the elderly (特別養護老人ホーム) under Article 20-5 of the Act on Social Welfare for the Elderly with 30 or more places, whose purpose is to give the people requiring long-term care (要介護者) admitted to it bathing, toileting, eating and other daily-life care, functional training, health management and care in the course of medical treatment under a facility service plan (施設サービス計画).
同条第二十七項に規定する介護老人福祉施設
共助対象外国租税
A tax claim of another country that, under a tax treaty, Japan may help that country collect or secure property for, as defined in Article 11, paragraph (1) 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. (Act No. 46 of 1969).
租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号。第百…
有価証券報告書等
In Chapter VI-2, annual securities reports and their attached documents under Article 24, paragraph (1) or (3) (including as applied under paragraph (5) of that Article and under Article 27) and Article 24, paragraph (6), and amendment reports under Article 7, paragraph (1), Article 9, paragraph (1) or Article 10, paragraph (1) as applied under Article 24-2, paragraph (1).
第二十四条第一項若しくは第三項（これらの規定を同条第五項において準用し、及びこれらの規定を第二十七条において準用する場合を含む。）及び第二十四条第六項（第二十七条において準用する場合を含む。）の規定による有価証券報告書及びその添付書類又は第二十四条の二第一項（第二十七条において準用する場合を含む。）において準用する第七条第一項、第九条第一項若しくは第十条第一項の規定による訂正報告書
For each party to a divorce or similar event, the total of the standard monthly remuneration (標準報酬月額) — for a month in which Article 26, paragraph (1) applied, the previous standardized monthly amount of remuneration (従前標準報酬月額) — and the standard bonus amounts for each insured month in the subject period (対象期間), each multiplied by the revaluation rate (再評価率) that applies on the last day of the subject period with the party treated as a beneficiary.
対象期間に係る被保険者期間の各月の標準報酬月額（第二十六条第一項の規定により同項に規定する従前標準報酬月額が当該月の標準報酬月額とみなされた月にあつては、従前…