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非電磁的訴訟記録（ひでんじてきそしょうきろく）

The part of a case record (訴訟記録) other than the electronic or magnetic case records (電磁的訴訟記録) defined in Article 91-2, paragraph (1).

訴訟記録中次条第一項に規定する電磁的訴訟記録を除いた部分

報告対象会計年度（ほうこくたいしょうかいけいねんど）

In Article 150-3, paragraph (4), the covered fiscal year (対象会計年度) for which paragraph (4), (7) or (9) of that Article applies, that is, for which information on the domestic minimum tax amount (国内最低課税額) is to be provided.

この項、第七項又は第九項の規定の適用に係る対象会計年度

介護老人保健施設（かいごろうじんほけんしせつ）

A long-term care health facility as defined in Article 8, paragraph (28) of the Long-Term Care Insurance Act: a facility licensed by the prefectural governor (都道府県知事) under Article 94, paragraph (1) of that Act to give nursing, care under medical supervision, functional training, other necessary medical care and help with daily life, under a facility service plan (施設サービス計画), to people requiring long-term care (要介護者) who mainly need support to maintain and restore their physical and mental functions so that they can live at home, and whose need for treatment is of the degree a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.

同条第二十八項に規定する介護老人保健施設

外国金融子会社等（がいこくきんゆうこがいしゃとう）

A partially covered foreign affiliated company (部分対象外国関係会社) that carries on banking, financial instruments business of the same type as Type I Financial Instruments Business (第一種金融商品取引業), or insurance under the laws of the country of its head office, and whose officers or employees there do all the work normally needed to carry it on properly (a foreign financial institution (外国金融機関)), together with partially covered foreign affiliated companies a Cabinet Order (政令) specifies as comparable to one.

その本店所在地国の法令に準拠して銀行業、金融商品取引業（金融商品取引法第二十八条第一項に規定する第一種金融商品取引業と同種類の業務に限る。）又は保険業を行う部分対象外国関係会社でその本店…

外国金融関係法人（がいこくきんゆうかんけいほうじん）

A partially covered affiliated foreign corporation (部分対象外国関係法人) that carries on banking, financial instruments business of the same type as Type I Financial Instruments Business (第一種金融商品取引業), or insurance under the laws of the country of its head office, and whose officers or employees there do all the work normally needed to carry it on properly, together with partially covered affiliated foreign corporations a Cabinet Order (政令) specifies as comparable to one.

その本店所在地国の法令に準拠して銀行業、金融商品取引業（金融商品取引法第二十八条第一項に規定する第一種金融商品取引業と同種類の業務に限る。）又は保険業を行う部分対象外国関係法人でその本店…

特例施業対象山林（とくれいせぎょうたいしょうさんりん）

Forest the decedent owned just before the inheritance began that lies in an area covered by a specified forest management plan (特定森林経営計画) made before the inheritance (other than in a district for developing forest health facilities under the Act on Special Measures concerning Improvement of Public Health Function of Forests), that the decedent, or a person entrusted with managing all of the decedent's forest, managed properly and reliably under the plan until the inheritance, and whose part planned for a forestry road network meets the requirements a Cabinet Order (政令) sets for efficient operation by one person as a single unit.

…特定森林経営計画が定められている区域内に存するもの（森林の保健機能の増進に関する特別措置法第二条第二項第二号に規定する森林保健施設の整備に係る地区内に存するものを除く。）であつて、次に掲げる要件の全てを…

課税資産の譲渡等（かぜいしさんのじょうととう）

In Article 86, paragraphs (1) and (2) and Article 86-6, paragraph (3), a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, other than a specified transfer, etc. of assets (特定資産の譲渡等) as item (viii)-2 of that paragraph defines it: a business-to-business telecommunications service (事業者向け電気通信利用役務の提供) or a specified service (特定役務の提供), both supplied by a business outside Japan (国外事業者).

消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く

バイオエタノール（ばいおえたのーる）

In Article 88-7, alcohol as defined in Article 2, paragraph (1) of the Ethanol Business Act that is made from organic matter of animal or plant origin (other than crude oil, petroleum gas, combustible natural gas, coal and what is made from them), other than carbon-recycled ethanol (カーボンリサイクルエタノール) listed in Article 88-7, paragraph (1), item (ii).

アルコール（アルコール事業法（平成十二年法律第三十六号）第二条第一項に規定するアルコールをいう。次号において同じ。）のうち、動植物に由来する有機物（原油、石油ガス、可燃…

第二種資金移動業（だいにしゅしきんいどうぎょう）

In Chapter III, funds transfer services (資金移動業) consisting only of funds transfer transactions (為替取引) for transfers of no more than an amount a Cabinet Order (政令) sets as small, other than type III funds transfer services (第三種資金移動業).

資金移動業のうち、少額として政令で定める額以下の資金の移動に係る為替取引のみを業として営むこと（第三種資金移動業を除く。）

電子募集取扱業務（でんしぼしゅうとりあつかいぎょうむ）

In Chapter III, carrying on as a business, by using an electronic data processing system or another method using information and communications technology that a Cabinet Office Order (内閣府令) specifies, the handling of a public offering, secondary distribution or private placement of securities or of a solicitation for selling only to professional investors (Article 2, paragraph (8), item (ix)).

電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて内閣府令で定めるものにより同項第九号に掲げる行為を業として行うこと

発行開示訂正書類（はっこうかいじていせいしょるい）

In Chapter VI-2, an amended securities registration statement under the first sentence of Article 7, paragraph (1), or an amended shelf registration statement (訂正発行登録書) under the first sentence of Article 23-4, including as either applies under Article 27.

第七条第一項前段（第二十七条において準用する場合を含む。）の規定による訂正届出書又は第二十三条の四前段（第二十七条において準用する場合を含む。）の規定による訂正発行登録書

通算適用前欠損金額（つうさんてきようまえけっそんきんがく）

A deficit (欠損金額) under Article 57, paragraph 1 of the Corporation Tax Act, other than one Article 58, paragraph 1 of that Act treats as nil, that Article 57, paragraph 6 or 8 of that Act treats as nil once the corporation's group tax sharing approval takes effect; the corporation tax levy (法人税割) base is reduced by an amount for it in later business years.

同法第五十七条第一項の欠損金額（同法第五十八条第一項の規定によりないものとされたものを除く。）で、同法第五十七条第六項又は第八項の規定によりないものとされたもの

国立公文書館等の長（こくりつこうぶんしょかんとうのちょう）

The head of the National Archives of Japan, etc. (国立公文書館等) as defined in Article 15, paragraph (1) of the Public Records and Archives Management Act: where the archives are a facility of an administrative organ (行政機関), the head of that organ, and where they are a facility of an incorporated administrative agency, etc. (独立行政法人等), the agency that set up the facility.

公文書管理法第十五条第一項に規定する国立公文書館等の長

特例子会社対象会社（とくれいこがいしゃたいしょうがいしゃ）

A company listed in Article 52-23-2, paragraph (1), or a company engaged exclusively in advanced special banking services (特例銀行業高度化等業務), which a bank holding company (銀行持株会社) may have as a specified bank holding company subsidiary (持株特定子会社).

第一項各号に掲げる会社又は特例銀行業高度化等業務を専ら営む会社

特定受任行為の代理等（とくていじゅにんこういのだいりとう）

Acting as agent or proxy (代理又は代行) for a client in the buying or selling of building lots or buildings, in incorporating or merging a company and other acts or procedures on the organization, operation or management of a company that a Cabinet Order (政令) specifies (with comparable acts for other corporations, partnerships or trusts it specifies), or in managing or disposing of cash, deposits, securities or other property, other than acts a Cabinet Order excludes — as the appended table (別表) defines it for judicial scriveners (司法書士) and applies it to certified administrative procedures legal specialists, certified public accountants and certified public tax accountants.

別表第二条第二項第四十六号に掲げる者の項の中欄に規定する特定受任行為の代理等

外国間接口座管理機関（がいこくかんせつこうざかんりきかん）

A foreign account management institution (外国口座管理機関) for which a specified account management institution (特定口座管理機関) or specified secondary account management institution (特定間接口座管理機関) has opened an account under Article 44, paragraph (1) of the Act on Book-Entry Transfer of Corporate Bonds and Shares, as Article 5-2, paragraph (7), item (viii) sets out.

外国口座管理機関のうち、特定口座管理機関又は特定間接口座管理機関が社債、株式等の振替に関する法律第四十四条第一項の規定により口座を開設した者

特定市街化区域農地等（とくていしがいかくいきのうちとう）

Farmland or grazing land in an urbanization promotion area (市街化区域) under Article 7(1) of the City Planning Act that lay, on 1 January 1991, in the special wards of Tokyo, in a designated city within the National Capital Region, Kinki Region or Chubu Region, or in another city lying wholly or partly in the built-up or suburban development areas the item names, other than farmland for urban farming (都市営農農地等).

都市計画法第七条第一項に規定する市街化区域内に所在する農地又は採草放牧地で、平成三年一月一日において次に掲げる区域内に所在するもの（都市営農農地等を除く。）

納税猶予分の相続税額（のうぜいゆうよぶんのそうぞくぜいがく）

In Article 70-6-10, the inheritance tax of a successor of specified business assets (特例事業相続人等) worked out, as a Cabinet Order (政令) sets, under Articles 13 to 19 of the Inheritance Tax Act by treating the value of the specified business assets (特例事業用資産) as their taxable value.

前項の規定の適用に係る特例事業用資産の価額を同項の特例事業相続人等に係る相続税の課税価格とみなして、相続税法第十三条から第十九条までの規定を適用して…

免税取扱特別徴収義務者（めんぜいとりあつかいとくべつちょうしゅうぎむしゃ）

A registered special collection agent (登録特別徴収義務者) of light oil delivery tax (軽油引取税) to whom a tax-exempt light oil user (免税軽油使用者) must hand a tax exemption certificate (免税証) under Article 144-21, paragraph 1 to take delivery of tax-exempt light oil, as this Section uses the term.

第一項の規定により免税証を提出すべき登録特別徴収義務者

外国再間接口座管理機関（がいこくさいかんせつこうざかんりきかん）

A foreign account management institution (外国口座管理機関) — an account management institution under Article 44, paragraph (1), item (xiii) of the Act on Book-Entry Transfer of Corporate Bonds and Shares that is not a domestic corporation — for which a secondary foreign account management institution (外国間接口座管理機関), or another tertiary one, has opened an account under Article 44, paragraph (1) of that Act, as Article 5-2, paragraph (7), item (vii) sets out.

口座管理機関（社債、株式等の振替に関する法律第四十四条第一項第十三号に掲げる者に該当するものに限るものとし、内国法人を除く。次号において「外国口座管理機関」という。）のうち、次のいずれかに該当するもの