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短期所有に係る土地の譲渡等（たんきしょゆうにかかるとちのじょうととう）

Among the transfers, etc. of land (土地の譲渡等) under Article 62-3, paragraph (2), item (i), a transfer of land, etc. that the corporation acquired from another person and has held since, for five years or less as of 1 January of the year of the transfer (including land acquired in that year), or another act a Cabinet Order (政令) sets as similar.

前条第二項第一号に規定する土地の譲渡等のうち、当該法人がその取得をした日から引き続き所有していた土地等（他の者（当該…

特定介護予防・日常生活支援総合事業（とくていかいごよぼう・にちじょうせいかつしえんそうごうじぎょう）

The category 1 home-visit projects (第一号訪問事業), day service projects (第一号通所事業) and daily life support projects (第一号生活支援事業) of Article 115-45, paragraph (1), item (i), (a) to (c).

第百十五条の四十五第一項第一号イに規定する第一号訪問事業、同号ロに規定する第一号通所事業又は同号ハに規定する第一号生活支援事業

商品先物取引（しょうひんさきものとりひき）

A futures transaction as defined in Article 2, paragraph (3) of the Commodity Derivatives Transaction Act, including certain other transactions on a commodity market listed in that Article.

商品先物取引法（昭和二十五年法律第二百三十九号）第二条第三項（定義）に規定する先物取引（同条第九項に規定する商品市場において行われる同条第十項第一号ホからチまで及び第二号に掲げる取引を含む。）

特定目的会社（とくていもくてきがいしゃ）

A specific purpose company as defined in Article 2, paragraph (3) of the Act on the Securitization of Assets (Act No. 105 of 1998).

資産の流動化に関する法律（平成十年法律第百五号）第二条第三項（定義）に規定する特定目的会社

平和条約国籍離脱者（へいわじょうやくこくせきりだつしゃ）

A person who lost Japanese nationality under the Treaty of Peace with Japan on the date it first came into effect and who has lived in Japan continuously since 2 September 1945 or earlier, or who was born in Japan between 3 September 1945 and that date, has lived there ever since, and has a parent who met conditions Article 2, paragraph (1) sets.

日本国との平和条約の規定に基づき同条約の最初の効力発生の日（以下「平和条約発効日」という。）において日本の国籍を離脱した者で、次の各号の一に該当するもの

訪問介護（ほうもんかいご）

Care with bathing, toileting, meals and other daily needs, of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, given at home by a certified care worker (介護福祉士) or another person a Cabinet Order (政令) specifies to a person requiring long-term care who is cared for at home (居宅要介護者), home including a room in a low-cost home for the elderly (軽費老人ホーム), a fee-based home for the elderly (有料老人ホーム) or another facility that Order specifies; it does not include care that is regular-visit and on-call home-visit care and nursing (定期巡回・随時対応型訪問介護看護) of the kind in Article 8, paragraph (15), item (ii), or night-time home-visit care (夜間対応型訪問介護).

要介護者であって、居宅（老人福祉法（昭和三十八年法律第百三十三号）第二十条の六に規定する軽費老人ホーム、同法第二十九条第一項に規定する有料老人ホーム（以下「有料老人…

収入割等（しゅうにゅうわりとう）

The levies of corporate enterprise tax (事業税) charged under Article 72-2, paragraph 1, items 2 to 4 on a corporation carrying on electricity supply, gas supply, insurance or trade insurance business: the revenue levy (収入割) alone, or the revenue levy together with the value added levy (付加価値割) and capital levy (資本割) or with the income levy (所得割), as those items set.

同項第二号に掲げる事業を行う法人の収入割、同項第三号イに掲げる法人若しくは同項第四号に掲げる事業を行う法人の収入割、付加価値割及び資本割又は同項第三号ロに掲げる法人の収入割及び所得割

所得割等（しょとくわりとう）

In the Section on enterprise tax (事業税), the value-added levy (付加価値割), capital levy (資本割) and income levy (所得割) of a corporation listed in Article 72-2, paragraph 1, item 1(a), or the income levy of a corporation listed in item 1(b).

第七十二条の二第一項第一号イに掲げる法人の付加価値割、資本割及び所得割又は同号ロに掲げる法人の所得割

事業場等（じぎょうじょうとう）

In Articles 68-2 and 68-3, a place of business of a nonresident, or something similar of a kind a Cabinet Order (政令) specifies, other than the nonresident's permanent establishment (恒久的施設), as Article 161, paragraph (1), item (i) of the Income Tax Act defines it.

法第百六十一条第一項第一号（国内源泉所得）に規定する事業場等

受取顧客（うけとりこきゃく）

In Article 10-5 and Article 22, paragraph (2), item (iii), the person who receives a transfer of cryptoassets (暗号資産) and who, as a customer, has entrusted the management of their cryptoassets to another cryptoasset exchange service provider, or to a foreign one not located in a country or region a Cabinet Order (政令) excludes (他の暗号資産交換業者等).

当該移転を受ける者であって、他の暗号資産交換業者又は外国暗号資産交換業者（資金決済に関する法律第二条第十七項に規定する外国暗号資産交換業者をいい、政令で定める国又は地域に所在するものを除く。）（以下この条において「他の暗号資産交換業者等」という。）の顧客として暗号資産の管理を当該他の暗号資産交換業者等に委託しているもの

自然災害（しぜんさいがい）

A natural disaster set by Cabinet Order (政令) under Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims.

被災者生活再建支援法第二条第二号に規定する政令で定める自然災害

区分部分（くぶんぶぶん）

The part of an Individual Number Card (個人番号カード) kept separate from the part where the Card Information (カード記録事項) of Article 18 of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures is recorded; other bodies may record their own information there.

同法第十八条に規定するカード記録事項が記録された部分と区分された部分

準法定事務（じゅんほうていじむ）

Work similar to the work listed in the Appended Tables of this Act (別表事務), other than work under a specific Act, limited to work for which the Individual Number (個人番号) may be used under Article 9, paragraph (1) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and which meets the criteria Cabinet Order (政令) sets, such as being of the same nature as that listed work.

別表第一から別表第四までの各項の下欄、別表第五各号及び別表第六の各項の下欄に掲げる事務（以下この項において「別表事務」という。）に準ずる事務（個別の法…

電磁的記録（でんじてききろく）

A record made in electronic, magnetic or any other form that people cannot perceive with their senses (電磁的方式).

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

難民調査官（なんみんちょうさかん）

An immigration inspector designated by the Commissioner of the Immigration Services Agency to hear opinions and investigate facts in refugee and complementary-protection proceedings.

第六十一条の三第二項第二号（第六十一条の二の十一第二項において準用する第二十二条の四第二項に係る部分に限る。）及び第三号（第六十一条の二の十七第一項及び第二項に係る部分に限る。）に掲げる事務を行わせるため出入国在留管理庁…

専門職学位（せんもんしょくがくい）

A professional degree (専門職学位) as defined in Article 5-2 of the Degree Regulations (学位規則, Ministry of Education Order No. 9 of 1953) — the degree awarded on completing a course at a professional graduate school, such as a Master's (Professional), a Juris Doctor (Professional) from a law school or a Master of Education (Professional) — including an equivalent degree awarded abroad.

学位規則（昭和二十八年文部省令第九号）第五条の二に規定する専門職学位をいい、外国において授与されたこれに相当する学位を含む

感染症病床（かんせんしょうびょうしょう）

A hospital bed for admitting patients with Class I or Class II infectious diseases (other than tuberculosis), novel influenza and similar infectious diseases, or certain designated infectious diseases, as defined in the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (including people treated as such patients), and people showing signs of a new infectious disease.

病院の病床のうち、感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第六条第二項に規定する一類感染症、同条第三項に規定する二類感染症（結核を除く。）、同条第七項に規定…

特定取引者（とくていとりひきしゃ）

In Article 74-7-2, a person who makes specified transactions (特定取引), other than the specified business operator, etc. itself — and, where the report rests on past findings about people making similar transactions, only those whose transactions exceed an amount that could produce a tax basis of 10 million yen.

特定取引を行う者（特定事業者等を除き、前項第一号に掲げる場合に該当する場合にあつては、特定の税目について千万円の課税標準を生じ得る取引金額を超える同号の特定取引を行う者に限る。）

中小事業者（ちゅうしょうじぎょうしゃ）

A small and medium sized business operator under Article 10, paragraph 8, item 6 who files a blue return (青色申告書) and whom a Cabinet Order (政令) designates as one whose administrative burden calls for consideration, as used in Article 28-2 on depreciable assets costing less than 400,000 yen.

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、事務負担に配慮する必要があるものとして政令で定めるもの

マンション（まんしょん）

A condominium as defined in Article 2, paragraph 1, item 1 of the Act on Facilitation of the Regeneration, etc. of Condominiums: a building with two or more unit owners that has exclusively owned parts used as homes.

同項第一号に規定するマンション