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In Article 87-6, a nonresident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act who is staying in Japan with landing permission under Articles 14 to 18 of the Immigration Control and Refugee Recognition Act, or with the status of residence (在留資格) of Diplomat, Official or Temporary Visitor, or another person a Cabinet Order (政令) sets.
外国為替及び外国貿易法第六条第一項第六号に規定する非居住者であつて、出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第十…
Financial instruments (金融商品), financial indicators (金融指標) or options (オプション) listed by a financial instruments exchange (金融商品取引所).
第百五十九条第二項第一号に規定する上場金融商品等
The special permanent resident certificate provided for in Article 7, paragraph (1) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, held by a special permanent resident (特別永住者).
特例法第七条第一項に規定する特別永住者証明書
合併等前欠損金額
A loss (欠損金額) under Article 57, paragraph 1 of the Corporation Tax Act of the merged or liquidated corporation (被合併法人等), other than one that Article 57, paragraph 6 or Article 58, paragraph 1 of that Act treats as not existing, to which Article 57, paragraph 2 of that Act was not applied because of item 1 of its paragraph 7.
同法第五十七条第一項の欠損金額（同条第六項又は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、同法第五十七条第七項（第一号に係る部分に限る。以下この項において同じ。）の規定により同条第二項の規定が適用されなかつたもの
An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.
法人税法第二条第八号に規定する人格のない社団等
An account management institution (口座管理機関) under Article 2(4) of the Act on Book-Entry Transfer of Corporate Bonds and Shares for which a specified book-entry transfer institution (特定振替機関) has opened an account under Article 12(1) of that Act, as Article 5-2(7)(ii) defines it.
社債、株式等の振替に関する法律第二条第四項に規定する口座管理機関（次号及び第七号において「口座管理機関」という。）のうち、特定振替機関が同法第十二条第一項の規定により口座を開設した者
A financial instruments business operator as defined in Article 2, paragraph (9) of the Financial Instruments and Exchange Act: a person registered with the Prime Minister (内閣総理大臣) under Article 29 of that Act.
金融商品取引法第二条第九項（定義）に規定する金融商品取引業者
電子メール通信役務
A telecommunications service (電気通信役務) for electronic mail (電子メール): under the Telecommunications Business Act, carrying other people's communications over telecommunications facilities (電気通信設備), or otherwise letting others use those facilities for their communications.
電子メールに係る電気通信事業法第二条第三号に規定する電気通信役務
The person a specified automated operation provider (特定自動運行実施者) must designate under Article 75-19, paragraph (2), from among those meeting aptitude requirements a Cabinet Office Order (内閣府令) sets, to take the measures this Act requires of that person during specified automated operation (特定自動運行), such as those after a traffic accident.
第七十五条の十九第二項に規定する特定自動運行主任者
カード代替電磁的記録
A card substitute electronic record (カード代替電磁的記録) as defined in Article 2, paragraph (8) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures — an electronic record of the items an Individual Number Card (個人番号カード) shows, with the holder's photograph, electronically signed by the Japan Agency for Local Authority Information Systems (機構) — but only one the holder has sent using a certified program, as Article 18-2, paragraph (6) of that Act requires.
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第二条第八項に規定するカード代替電磁的記録をいい、同法第十八条の二第六項（カード代替電磁的記録の発行等）の規定により送信をされたものに限る
店頭デリバティブ取引
In Article 42, an over-the-counter derivatives transaction as defined in Article 2(22) of the Financial Instruments and Exchange Act (金融商品取引法), other than one relating to the assets listed in Article 2(24)(iii-2) of that Act (暗号等資産, cryptoassets and similar) or to the financial indicators under Article 29-2(1)(ix) of that Act.
金融商品取引法第二条第二十二項に規定する店頭デリバティブ取引（同条第二十四項第三号の二に掲げる暗号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。）
A code that identifies a particular individual and is used in place of the Individual Number (個人番号), to the extent needed to manage and search the provision of Specific Personal Information for Use (利用特定個人情報) under Article 19, item (viii) or (ix), and which counts as an Individual Number under Article 2(9).
同条第八号又は第九号の規定による利用特定個人情報の提供を管理し、及び当該利用特定個人情報を検索するために…
A person that carries on electronic payment handling services (電子決済等取扱業) in a foreign country after a registration there, under that country's equivalent of this Act, of the same kind as registration under Article 52-60-3 (or another comparable administrative disposition), or that carries on equivalent business there under that country's laws and regulations.
この法律に相当する外国の法令の規定により当該外国において第五十二条の六十の三の登録と同種類の登録（当該登録に類するその他の行政処分を含む。）を受けて電子決済等取扱業を…
A foreign financial instruments clearing organization as defined in Article 2, paragraph (29) of the Financial Instruments and Exchange Act: one that carries on financial instruments obligation assumption business (金融商品債務引受業) under a licence from the Prime Minister under Article 156-20-2 of that Act.
金融商品取引法第二条第二十九項に規定する外国金融商品取引清算機関
特定森林経営計画対象山林
Standing timber or land, etc. that the deceased owned just before the inheritance began 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 under Article 11(5) of the Forest Act had been set before the inheritance — other than plans a Ministry of Finance Order (財務省令) excludes or whose certification was cancelled, and other than land in a district for developing forest health facilities — limited to forest a Ministry of Finance Order treats as managed efficiently as a whole.
…被相続人に係る相続開始の直前に有していた立木又は土地等（土地又は土地の上に存する権利をいう。以下この条において同じ。）のうち当該相続開始の前に森林法第十一条第五項（同法第十二条第三項において読み替えて準用する場合並びに木材の安定供給の確保に関する特別措置法第八条の規定により読み替えて適用される場合及び同法第九条第二項又は第三項において読み替えて適用される森林法第十二条第三項において読み替えて準用する場合を含む。）の規定による市町村の長（同法第十九条の規定の適用がある場合には、同条第一項各号に掲げる場合の区分に応じ当該各号に定める者）の認定（以下この項において「市町村長等の認定」…
In Articles 81-7 and 81-8, the person who handles the payment of interest or dividends (支払事務取扱者), including the head of the business office of a financial institution or other such place (金融機関の営業所等), as Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines the term and Article 337, paragraph (1) of that Order refers to it.
令第三百三十七条第一項に規定する貯蓄取扱機関等の営業所の長
In Article 41-5, the part, worked out as a Cabinet Order (政令) sets, of the loss on a specified transfer, between 1 January 1998 and 31 December 2027, of a home in Japan or its land owned for more than five years (including a former home or the land of a home lost to a disaster, sold within the time set) that cannot be offset against that year's long-term and short-term capital gains, where the individual acquires a replacement home with a housing loan by the deadline and moves in, or expects to, by the end of the following year.
…という。）内に、その有する家屋又は土地若しくは土地の上に存する権利で、その年一月一日において第三十一条第二項に規定する所有期間が五年を超えるもののうち次に掲げるもの（以下この項及び次項において「譲渡資産…
短期所有に係る土地の譲渡等
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（…
地方税関係手続用電子情報処理組織
The electronic data processing system, defined in Article 762, item 1, that links by telecommunications lines the computers of the heads of administrative organs (行政機関の長) — heads of local governments, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), regional taxation bureau commissioners, district directors of tax offices and others a Cabinet Order (政令) sets —, of the Local Tax Joint Organization (地方税共同機構), and of the persons who file returns and other notices under local tax laws or receive notices from those heads.
第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織
特定介護予防・日常生活支援総合事業
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