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受益者連続型信託
In Article 9-3, paragraph (1), a trust under Article 91 of the Trust Act (Act No. 108 of 2006), which provides that on a beneficiary's death another person acquires a new beneficial interest, a trust providing for a person who holds the power to designate beneficiaries under Article 89, paragraph (1) of that Act, or a similar trust a Cabinet Order (政令) specifies.
信託法（平成十八年法律第百八号）第九十一条（受益者の死亡により他の者が新たに受益権を取得する旨の定めのある信託の特例）に規定する信…
The country or region in which a resident's foreign office or similar establishment (国外事業所等) is located.
同項第二号イに規定する国外事業所等所在地国
An account management institution (口座管理機関), other than a secondary foreign account management institution (外国間接口座管理機関), that opened its account under Article 44, paragraph (1) of the Act on Book-Entry Transfer of Corporate Bonds and Shares with a specified account management institution (特定口座管理機関) or with an institution that is itself a specified secondary account management institution, as Article 5-2, paragraph (7), item (iii) sets out.
前条第七項第三号に規定する特定間接口座管理機関
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.
前条第七項第八号に規定する外国間接口座管理機関
既取戻税額控除超過額
For a domestic corporation or another applicable domestic corporation (他の適用内国法人) in its group, the total of the tax credit excess (税額控除超過額) under Article 42-4, paragraph (8), item (vi)(a) and the amount added to corporation tax under item (vii) of that paragraph, for the past applicable business year, etc. (過去適用事業年度等).
当該内国法人又は他の適用内国法人の当該過去適用事業年度等に係る第八項第六号の規定の適用がある場合における同号イに規定する税額控除超過額及び同項第七号の規定により法人税の額に加算することとされた同号に規定する相当する金額の合計額
再計算猶予中贈与税額
In Article 70-6-8, paragraph (18), the gift tax recomputed under paragraph (2), item (iii) by treating the value on the approval date (認可決定日) of the specified gifted business assets (特例受贈事業用資産), as far as they match the deferred tax, as their value at the time of the gift.
…定の適用に係る贈与により取得をした特例受贈事業用資産の当該贈与の時における価額とみなして、第二項第三号の規定により計算した金額
再計算猶予中相続税額
In Article 70-6-10, paragraph (19), the inheritance tax recomputed under paragraph (2), item (iii) by treating the value on the approval date (認可決定日) of the specified business assets (特例事業用資産), as far as they match the deferred tax, as their value when the inheritance began.
…の適用に係る相続により取得をした特例事業用資産の当該相続の開始の時における価額とみなして、第二項第三号の規定により計算した金額
非清算集中等取引情報
In Article 156-64, paragraphs (1) and (2) and Article 198-6, item (xvii)-2-2, the trade data (取引情報) defined in Article 156-63, paragraph (3) other than the data on centrally cleared trades (清算集中等取引情報), which a financial instruments business operator, etc. (金融商品取引業者等) must provide to a trade repository (取引情報蓄積機関) or designated foreign trade repository.
取引情報（前条第三項に規定する取引情報をいう。以下この章において同じ。）のうち、清算集中等取引情報（同項に規定する清算集中等取引情報をいう。第百九十八条の六第十七号の二の二において同じ。）を除いたもの
市場デリバティブ取引等
In Article 90-5, paragraph (1), item (ii), a market derivatives transaction or foreign market derivatives transaction as Article 224-5, paragraph (1), item (iv) of the Income Tax Act defines them, or an over-the-counter derivatives transaction (店頭デリバティブ取引) as item (vi) of that paragraph defines it, other than a crypto-asset derivatives transaction (暗号資産デリバティブ取引) as item (iii) of Article 90-5, paragraph (1) defines it.
法第二百二十四条の五第一項第四号に規定する市場デリバティブ取引（次号に規定する暗号資産デリバティブ取引を除く。）若しくは外国市場デリバティブ取引（次号に規定する暗号資産デリバティブ取引を除く。）又は同項第六号に規定する店頭デリバティブ取引（次号に規定する暗号資産デリバティブ取引を除く。）
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) for the year of the credit (for a corporation, the business year), less amounts received from others to fund that salary other than certain employment subsidies from the national or a local government and payments for services, as Article 10-5-4, paragraph (4), item (iv) (for individuals) and Article 42-12-5, paragraph (4), item (v) (for corporations) define it.
…各事業年度（以下この項において「適用年度」という。）及び当該適用年度開始の日の前日を含む事業年度（次号及び第九号において「前事業年度」という。）の期間内の各月分のその法人の給与等の支給を受けた国内雇用者として政令…
The head or other executive organ of a local government (地方公共団体), named in Personal Information Protection Commission Rules (個人情報保護委員会規則), that handles work set by local ordinance (条例) under Article 9(2) which those Rules specify as work, comparable to specified work using Individual Numbers (特定個人番号利用事務), to be made more efficient by receiving specific personal information (特定個人情報) promptly.
第九条第二項の規定に基づき条例で定める事務のうち特定個人番号利用事務に準じて迅速に特定個人情報の提供を受けることによって効率化を図るべきものとして個人情報保護委…
被少数保有共同支配会社等
In Part 2, Chapter 2, on the corporation tax on the international minimum top-up amount (国際最低課税額), a jointly controlled entity (共同支配会社等) of the kind in Article 82, item (xv)(b) or (c) — an entity consolidated into a joint venture's financial statements, or a permanent establishment (恒久的施設等) — in which the joint venture under item (xv)(a) concerned, directly and through other entities, holds ownership interests (所有持分) entitling it to 30 percent or less of what all the ownership interests in it can receive, calculated as a Cabinet Order (政令) sets.
第十五号ロ又はハに掲げる共同支配会社等のうち、当該共同支配会社等に係る同号イに掲げる共同支配会社等が、その有する当該同号ロ又はハに掲げる共同支配会社等に対する所有持分に係る権利に基づき受けることができる金額及び他の会社等…
認定特定非営利活動法人等
A certified specified nonprofit corporation under Article 2, paragraph (3), or a special certified specified nonprofit corporation under Article 2, paragraph (4), of the Act on Promotion of Specified Non-profit Activities.
特定非営利活動促進法（平成十年法律第七号）第二条第三項に規定する認定特定非営利活動法人及び同条第四項に規定する特例認定特定非営利活動法人
特定有価証券等の売付け等
In Article 175-2, paragraph (3), item (i), a sale of regulated securities, etc. (特定有価証券等), a transaction set out in Article 2, paragraph (21), item (ii) in which the party is the one who pays money if the actual figure exceeds the agreed figure, a transaction set out in item (iii) of that paragraph in which the party grants the option, and other transactions a Cabinet Order (政令) specifies.
特定有価証券等の売付け、第二条第二十一項第二号に掲げる取引（現実数値が約定数値を上回つた場合に金銭を支払う立場の当事者となるものに限る。）、同項第…
Disclosing shared data with limited access (限定提供データ), after being shown it by its holder (限定提供データ保有者), for the purpose of gaining a wrongful profit or of causing that holder damage.
前号に規定する場合において同号に規定する目的でその限定提供データを開示する行為
Handling, by electronic means, the public offering or private placement of rights treated as securities under Article 2, paragraph (2), item (v) or (vi) — other than electronically recorded transferable rights (電子記録移転権利), only those set out in Article 3, item (iii) or not listed on a financial instruments exchange, and not of a kind a Cabinet Order (政令) excludes — where the total issue value and the amount each acquirer pays are small enough to meet the requirements a Cabinet Order specifies.
電子募集取扱業務のうち、有価証券（第二条第二項の規定により有価証券とみなされる同項第五号又は第六号に掲げる権利（電子記録移転権利に該当するものを除く。）であつて、第三条第三号に掲げるもの又は金融商品取引所に上場されていないものに限り、政令で定めるものを除く。以下この項におい…
The daily amounts of the first class benefits (第一級給付金), second class benefits (第二級給付金) and third class benefits (第三級給付金) of the job applicant benefits for day workers (日雇労働求職者給付金) under Article 48, together with the two daily wages that divide the first from the second, and the second from the third, class of stamp premiums (印紙保険料) under Article 22, paragraph (1) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance — the amounts the Minister of Health, Labour and Welfare changes under Article 49, paragraph (1).
前条第一号に定める額の日雇労働求職者給付金（次項及び第五十四条において「第一級給付金」という。）の日額、前条第…
Supervising business (監理事業) of any kind other than specified supervising business (特定監理事業, supervision only of organizations that carry out nothing beyond stage (i) or stage (ii) of supervising-organization-type technical intern training); only a supervising organization licensed for this category can supervise stage (iii) training (Article 9, item (viii)).
監理事業のうち次号に掲げるもの以外のもの
An incorporated administrative agency as defined in Article 2, paragraph (1) of the Act on General Rules for Incorporated Administrative Agencies: a corporation set up, as a medium-term objectives agency, a national research and development agency or an administrative execution agency, to carry out effectively and efficiently public work that must be done reliably, that the national government need not do itself, and that might not get done if left to the private sector or must be done by a single body.
独立行政法人通則法（平成十一年法律第百三号）第二条第一項に規定する独立行政法人
Telecommunications facilities (電気通信設備, as defined in Article 2, item (ii) of the Telecommunications Business Act) used for specified telecommunications (特定電気通信).
特定電気通信の用に供される電気通信設備（電気通信事業法第二条第二号に規定する電気通信設備をいう。第五条第二項において同じ。）