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An internal transaction (内部取引) other than one the Article exempts from preparing, at the time, the documents needed to work out the arm's length price (独立企業間価格).
第四項の規定の適用がある内部取引以外の内部取引
一般株式等に係る譲渡所得等
Business income, capital gains (譲渡所得) and miscellaneous income from transferring general shares, etc. (一般株式等), other than the transfers and the kinds of income Article 37-10, paragraph 1 leaves out, which that paragraph taxes separately from other income.
第三十七条の十第一項に規定する一般株式等に係る譲渡所得等
上場株式等に係る譲渡所得等
Business income, capital gains (譲渡所得) and miscellaneous income from transferring listed shares, etc. (上場株式等), other than the kinds of income Article 37-11, paragraph 1 leaves out, which that paragraph taxes separately from other income.
第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等
エネルギー消費性能向上住宅
A house, other than a certified long-life quality house, a low-carbon building or a specified energy-efficient house (特定エネルギー消費性能向上住宅) under items 1 to 3 of Article 41, paragraph 6, that a Cabinet Order (政令) designates as a dwelling that contributes to rational energy use; it is one of the kinds of house that qualify for the housing loan tax credit in Article 41.
前三号に掲げる家屋以外の家屋で、エネルギーの使用の合理化に資する住宅の用に供する家屋として政令で定めるもの
In the tax credits and other rules on increased salary payments, the amount a Cabinet Order (政令) sets as the salary paid to continuing employees (継続雇用者) in the year before the year of the credit — for a corporation, in the previous business year — as Article 10-5-4, paragraph (4), item (v) (for individuals) and Article 42-12-5, paragraph (4), item (vi) (for corporations) define it.
前号の法人の継続雇用者に対する前事業年度の給与等の支給額として政令で定める金額
A transaction with a foreign affiliate (国外関連取引) other than one to which Article 66-4, paragraph (7) applies, so that the documents needed to work out its arm's length price (独立企業間価格) must be prepared at the time.
第七項の規定の適用がある国外関連取引以外の国外関連取引
特定居住用財産の譲渡損失の金額
The part of an individual's loss on selling, between 1 January 2004 and 31 December 2027, a home in Japan they live in or lived in recently, with its land, or the land of such a home lost in a disaster, owned for more than five years and still carrying a housing loan, that cannot be set off against the year's long-term and short-term capital gains, worked out as a Cabinet Order (政令) sets and capped at the loan balance less the sale price; sales to a spouse or other related persons, and years in which certain other reliefs were used, are excluded.
当該個人が、平成十六年一月一日から令和九年十二月三十一日までの期間（次項において「適用期間」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…
The number of days of basic allowance (基本手当) a qualified recipient would still have been able to receive, had they not taken up a job, from the day they took it up to the end of their period for receiving the allowance under Article 20, paragraphs (1) and (2) (or under Article 33, paragraph (3) or Article 57, paragraph (1), where those apply).
当該職業に就かなかつたこととした場合における同日の翌日から当該受給資格に係る第二十条第一項及び第二項の規定による期間（第三十三条第三項の規定に該当する受給資格者については同項の規定による期間とし、次条第一項の規定に該当する受給資格者については同項の規定による期間とする。）の最後の日までの間に基本手当の支給を受けることができることとなる日数
金融関連業務
In Article 16-2, paragraphs (6) and (9), and in Article 52-23, finance-related services as Article 16-2, paragraph (2), item (ii) defines them: services a Cabinet Office Order (内閣府令) specifies as incidental or related to banking, securities-related services (有価証券関連業), insurance business or trust business.
第二項第二号に規定する金融関連業務
The three kinds into which dispute resolution services (紛争解決等業務) are divided: funds transfer business (資金移動業務), electronic payment instruments business (電子決済手段等取引業務) and cryptoasset exchange business (暗号資産交換業務).
紛争解決等業務に係る資金移動業務（資金移動業者が営む為替取引に係る業務をいう。第五十一条の四第一項第一号において同じ。）、電子決済手段等取引業務（電子決済手段等取引業者が行う第十項各号に掲げる行為に係る業務及び電子決済手段・暗号資産サービス仲介業者が行う電子決済手段仲介行為に係る…
Stage (iii) of supervising-organization-type technical intern training: a person who has completed stage (ii) works, under the matching Technical Intern Training (技能実習) status of residence (在留資格) and an employment contract, at the offices in Japan of a Japanese public or private organization supervised (実習監理) by a Japanese non-profit corporation, in work that requires the skills, techniques or knowledge (技能等), in order to attain proficiency in them.
…団体監理型技能実習を修了した者が、技能等に熟達するため、在留資格（入管法別表第一の二の表の技能実習の項の下欄第三号ロに係るものに限る。）をもって、本邦の営利を目的としない法人による実習監理を受ける本邦の…
銀行等
A bank (a business licensed by the Prime Minister to carry on banking, as defined in Article 2, paragraph (1) of the Banking Act), a trust company, or a similar institution set by Ministry of Justice Order (法務省令), at which money for shares must be paid in when a stock company is formed.
銀行（銀行法（昭和五十六年法律第五十九号）第二条第一項に規定する銀行をいう。第七百三条第一号において同じ。）、信託会社（信託業法（平成十六年法律第百五十四…
In the provisions of the Administrative Complaint Review Act that the Immigration Control and Refugee Recognition Act applies to the decision on a request for examination (審査の申請) and to a request for re-examination (再審査の申請), as Articles 15 and 16 of this Cabinet Order (政令) read them, the director of an immigration detention center or of a regional immigration services bureau (入国者収容所長等, as Article 55-5, paragraph (1) of that Act defines them) who made the disposition (処分) in question.
処分をした入管法第五十五条の五第一項に規定する入国者収容所長等
基準日
The base date as defined in Article 39, paragraph (7) of the Labor Standards Act: the first day of each one-year period of a worker's continuous service, counted from the day six months after hiring.
同条第七項の基準日
加入者
In Articles 74-13-3 and 74-13-4, a participant in the book-entry transfer system: a person for whom an account management institution (口座管理機関) or book-entry transfer institution (振替機関) has opened an account for transferring corporate bonds, shares and similar securities, as defined in Article 2, paragraph (3) of the Act on Book-Entry Transfer of Corporate Bonds and Shares.
同法第二条第三項に規定する加入者
株式等
Shares, etc. as defined in Article 37-10, paragraph (2): shares (with rights to become a shareholder or unitholder, rights to an allotment of shares, share options and rights to their allotment), equity interests in corporations, preferred equity, beneficial interests in investment trusts, specified beneficiary certificate-issuing trusts and bond-like beneficial interests, and public and corporate bonds (公社債) other than certain ones — foreign corporations' included, golf-club-type shares excluded.
第三十七条の十第二項に規定する株式等
In Article 172-5, Article 172-6 and Article 178, paragraph (13), share certificates, etc. as defined in Article 27-2, paragraph (1): share certificates, corporate bond certificates with share options and other securities a Cabinet Order (政令) specifies.
第二十七条の二第一項に規定する株券等
銀行等
In Article 4, paragraph (3), a bank, a long-term credit bank (長期信用銀行) as defined in Article 2 of the Long Term Credit Bank Act (a person licensed by the Prime Minister (内閣総理大臣) under Article 4, paragraph (1) of that Act), or another financial institution set by Cabinet Office Order (内閣府令).
銀行、長期信用銀行（長期信用銀行法（昭和二十七年法律第百八十七号）第二条（定義）に規定する長期信用銀行をいう。以下同じ。）その他内閣府令で定める金融機関
A mortgage (抵当権) under Article 398-2(1) of the Civil Code, which Article 88 sets apart from other mortgages when it lists what a mortgage registration records.
民法第三百九十八条の二第一項の規定による抵当権
In splitting the pension records of a couple after a divorce (離婚等), the share that the person subject to a class II revision (第二号改定者) is to have, after the split, of the two parties' combined aggregate amounts of standardized remuneration for the subject period (対象期間標準報酬総額), as agreed between them or set by the family court.
当該改定又は決定後の当事者の次条第一項に規定する対象期間標準報酬総額の合計額に対する第二号改定者の対象期間標準報酬総額の割合