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The transfer account book (振替口座簿) that a bank, trust company or other body listed in Article 32, item (i), (iv) or (v) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) keeps under the law on book-entry transfer of company bonds and shares, as Article 51, item (i) of that Order defines it.
令第五十一条第一号（貸付信託の受益権の収益の分配のうち公共法人等が引き続き所有していた期間の金額）に規定する金融機関の振替口座簿
特定受任行為の代理等
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
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
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
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.
…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政令で定めるところにより計算した当該特例事業相続人等の相続税の額
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
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
Among financial instruments business operators, etc. (金融商品取引業者等), a financial instruments business operator that carries on securities-related business (有価証券関連業) and is registered under Article 29 for type-I financial instruments business (第一種金融商品取引業), and others a Cabinet Order (政令) specifies.
金融商品取引業者等のうち、有価証券関連業を行う金融商品取引業者（第一種金融商品取引業を行うことにつき第二十九条の登録を受けた者に限る。）その他の政令で定める者
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
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.
…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（以下この号及び次項において「譲渡資産…
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…
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…
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号）第二条第二項に規定する信託会社をいう。以下同じ。）その他これに準ずるものとして法務省令で定めるもの
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
An application, notification or other notice made to an administrative body under a provision of law or regulation, other than in court proceedings, criminal cases and certain offence cases a Cabinet Order (政令) names, as Article 3, item (viii) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology defines it; Article 64, paragraph (1) lists those under the Immigration Control and Refugee Recognition Act and this Regulation that may be made through the electronic data processing system (電子情報処理組織).
情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号。以下「情報通信技術活用法」という。）第三条第八号に規定する申請等
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