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Book-entry national government bonds, book-entry local government bonds or book-entry corporate bonds, etc. that are discount bonds (割引債) under Article 41-12-2(6)(i), other than those whose redemption amount is worked out from an index relating to the issuer or its specially related persons that a Cabinet Order (政令) sets.
…に規定する割引債に該当するもの（その償還金の額が当該割引債の発行者又は当該発行者の特殊関係者に関する政令で定める指標を基礎として算定されるもの以外のものに限る。）
普通償却限度額
In this Section, the depreciation limit of an asset under Article 31, paragraph (1) or (2) of the Corporation Tax Act, to which the special depreciation limit (特別償却限度額) is added.
同条第一項に規定する償却限度額又は同条第二項に規定する償却限度額に相当する金額
Carrying on as a business, as entrusted by two or more financial institutions, etc. (金融機関等), any of these for their funds transfer transactions (為替取引), and notifying them of the results: analysing whether a transaction concerns the payments listed in Article 17 of the Foreign Exchange and Foreign Trade Act; analysing whether it concerns a person subject to asset freezing (財産凍結等対象者) under Article 9 of the Act on Special Measures Concerning Freezing of Assets Implemented by Japan in Light of the United Nations Security Council Resolution 1267, or a person an order of the competent ministries (主務省令) treats likewise; or carrying out the analysis needed for the judgement under Article 8, paragraph (1) of the Act on Prevention of Transfer of Criminal Proceeds.
複数の金融機関等（銀行等その他の政令で定める者をいう。以下同じ。）の委託を受けて、当該金融機関等の行う為替取引（これに準ずるものとして主…
Business carried on, on entrustment by a financial instruments business operator (金融商品取引業者) carrying on Type I financial instruments business or investment management business (with some exceptions for small-amount electronic offerings, unlisted securities and qualified investors) or by a registered financial institution (登録金融機関), of any of these acts on its behalf: intermediating purchases and sales of securities; intermediating the entrustment of trades on a financial instruments exchange market or a foreign financial instruments market; handling public offerings, secondary distributions or private placements of securities; and intermediating investment advisory or discretionary investment contracts, subject to an exception for investment management business that paragraph sets.
…除く。）を行う者に限る。）又は登録金融機関（第三十三条の二の登録を受けた銀行、協同組織金融機関その他政令で定める金融機関をいう。以下同じ。）の委託を受けて、次に掲げる行為（第二十八条第四項に規定する投資運…
A secondary distribution of securities: an offer to sell securities already issued, or a solicitation of offers to buy them (other than acts similar to solicitation for acquisition and acts a Cabinet Office Order (内閣府令) excludes), that, for paragraph (1) securities (第一項有価証券), is made to many persons as a Cabinet Order (政令) sets or falls under none of the exemptions for solicitations made only to qualified institutional investors, only to professional investors, or to a small number of persons, and that, for paragraph (2) securities (第二項有価証券), will lead a fairly large number of persons to hold them — not counting trades on a financial instruments exchange market and other transactions a Cabinet Order specifies.
…三号に掲げる場合に該当するもの（取引所金融商品市場における有価証券の売買及びこれに準ずる取引その他の政令で定める有価証券の取引に係るものを除く。）
繰延資産
Expenses a corporation pays whose benefit lasts a year or more from the day of payment, of kinds a Cabinet Order (政令) specifies.
法人が支出する費用のうち支出の効果がその支出の日以後一年以上に及ぶもので政令で定めるもの
一般顧客
In Chapter 4-2, a customer of the head office or another office in Japan of a financial instruments business operator (金融商品取引業者) that carries on securities-related business (有価証券関連業) or commodity derivatives-related business (商品デリバティブ取引関連業務), who carries out covered securities-related transactions (対象有価証券関連取引) or covered commodity derivatives-related transactions (対象商品デリバティブ取引関連取引) with it, other than qualified institutional investors (適格機関投資家), the State, local governments and others a Cabinet Order (政令) specifies.
…証券関連取引又は対象商品デリバティブ取引関連取引をする者（適格機関投資家及び国、地方公共団体その他の政令で定める者を除く。）
In Chapter IV, personal data (個人データ) that a business handling personal information (個人情報取扱事業者) has the authority to disclose, correct, add to or delete, stop using, erase and stop providing to third parties, other than data that a Cabinet Order (政令) names as data whose existence or absence, if made known, would harm the public interest or other interests.
…権限を有する個人データであって、その存否が明らかになることにより公益その他の利益が害されるものとして政令で定めるもの以外のもの
A contract for managing the education funds (教育資金) needed for an individual's education (the donee (受贈者)) that is one of those listed: a trust contract between the donee's lineal ascendant (直系尊属) and a trustee, a deposit or savings contract with a bank, or a contract with a financial instruments business operator for the custody of securities, each stating the matters the provision requires.
個人（以下この条において「受贈者」という。）の教育に必要な教育資金を管理することを目的とする契約であつて次に掲げるもの
Deposits and savings, including anything similar a Cabinet Order (政令) specifies.
預金及び貯金（これらに準ずるものとして政令で定めるものを含む。）
In the rules on the international and domestic minimum taxes, an interest in an entity recorded in its net assets under the accounting standard used for the consolidated financial statements, etc. (連結等財務諸表) that carries a right to dividends of profit or a similar right a Cabinet Order (政令) specifies; an entity is treated as holding the ownership interests in its own permanent establishments, etc., as Article 82, item (viii) of the Corporation Tax Act defines it.
…の純資産の部に計上される当該会社等に対する持分のうち利益の配当を受ける権利又はこれに準ずるものとして政令で定める権利が付されたものをいい、会社等の恒久的施設等がある場合においては、当該会社等は当該恒久的施…
The corporations Article 42-2, paragraph (7), item (ii) lists: financial institutions, financial instruments business operators, etc. (金融商品取引業者等) and others a Cabinet Order (政令) sets that are financial institutions, etc. under Article 2, paragraph (2) of the Act on Close-Out Netting of Specified Financial Transactions Conducted by Financial Institutions and have an office in Japan; a financial instruments clearing organization (金融商品取引清算機関) where it takes on the debts of certain bond repurchase or securities lending transactions; and the Bank of Japan.
次に掲げる法人
A health checkup for diabetes and other lifestyle-related diseases (生活習慣病) that a Cabinet Order (政令) specifies.
糖尿病その他の政令で定める生活習慣病に関する健康診査
The name and its kana reading, address (or, for a person who has moved out of Japan, that fact), date of birth, sex and resident record code (住民票コード) on a family register supplement (戸籍の附票), or on one that has been deleted, together with details of the entries that Cabinet Order (政令) sets — the information a municipal mayor passes to the prefectural governor under Article 30-41.
…を行つた場合には、当該戸籍の附票に記載されていたこれらの事項）並びに戸籍の附票の記載等に関する事項で政令で定めるもの
A transaction listed in Article 2, paragraph (22) — such as forward, index, option and swap transactions on financial instruments or financial indicators — carried out outside financial instruments markets and foreign financial instruments markets, other than those a Cabinet Order (政令) excludes as posing no risk to the public interest or the protection of investors.
金融商品市場及び外国金融商品市場によらないで行う次に掲げる取引（その内容等を勘案し、公益又は投資者の保護のため支障を生ずることがないと認められるものとして政令で定めるものを除く。）
調整対象固定資産
Buildings, structures, machinery and equipment, ships, aircraft, vehicles and transport equipment, tools, fixtures and fittings, mining rights and other assets whose value is not small, as a Cabinet Order (政令) sets.
建物、構築物、機械及び装置、船舶、航空機、車両及び運搬具、工具、器具及び備品、鉱業権その他の資産でその価額が少額でないものとして政令で定めるもの
Book-entry corporate bonds (振替社債) listed in Article 66(ii) of the Act on Book-Entry Transfer of Corporate Bonds and Shares, together with the similar bonds Article 5-3(4)(vii) adds, other than those whose interest is worked out from an index relating to the issuer or its specially related persons that a Cabinet Order (政令) sets.
…という。）のうち、その利子の額が当該振替社債等の発行をする者又は当該発行をする者の特殊関係者に関する政令で定める指標を基礎として算定されるもの以外のもの
A lease transaction (リース取引) as defined in Article 67-2, paragraph (3) of the Income Tax Act — in Article 42-6, Article 64-2, paragraph (3) of the Corporation Tax Act — that a Cabinet Order (政令) sets as one under which ownership does not pass.
法人税法第六十四条の二第三項に規定するリース取引のうち所有権が移転しないものとして政令で定めるもの
In this Act, an order (命令) issued, as a Cabinet Order (政令) provides, by the Minister of Health, Labour and Welfare, the Minister of Finance, the Minister of Education, Culture, Sports, Science and Technology or the competent minister under Article 144-29, paragraph (1) of the Local Public Officers, etc. Mutual Aid Association Act — except that the order under Article 79-8, paragraphs (1) and (2) is issued by the minister with jurisdiction (所管大臣), and the order under Article 79-9, paragraph (1) by the Ministers of Health, Labour and Welfare, of Finance, of Internal Affairs and Communications, and of Education, Culture, Sports, Science and Technology.
政令で定めるところにより、厚生労働大臣、財務大臣、文部科学大臣又は地方公務員等共済組合法第百四十四条の二…
A subsidiary corporation, etc. as defined in Article 57-2, paragraph (9): a subsidiary company (子会社) of another company, or another corporation or organization meeting requirements a Cabinet Order (政令) sets as closely related to that company.
前条第九項に規定する子法人等