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締約国登録自動車（ていやくこくとうろくじどうしゃ）

An automobile registered in a contracting state as defined in Article 2, paragraph (2) of the Act on Special Provisions of the Road Transport Vehicle Act Incidental to Enforcement of the "Convention on Road Traffic": a vehicle registered by a contracting state other than Japan, or a subdivision of one, or a trailer it tows, that was imported under the customs rules for temporary importation, is for the use of the person who imported it, and has not passed one year since its import was permitted.

道路交通に関する条約の実施に伴う道路運送車両法の特例等に関する法律（昭和三十九年法律第百九号）第二条第二項に規定する締約国登録自動車

子会社対象外国会社（こがいしゃたいしょうがいこくがいしゃ）

In Article 16-2, a company listed in paragraph (1), items (vii) to (xi) or (xv) of that Article (for items (xi) and (xv), only a foreign company), a special holding company (特例持株会社) — a holding company with a company eligible to be a subsidiary company (子会社対象会社) as its subsidiary — or a foreign company of the same type as or similar to a holding company that has such a subsidiary.

第一項第七号から第十一号まで及び第十五号に掲げる会社（同項第十一号及び第十五号に掲げる会社にあつては、外国の会社に限る。）、持株会社（子会社対象会社を子会社としている会社に限る。…

地域（ちいき）

In Article 7-2, paragraph (3), items (i) and (ii)(a), a region (地域) designated by Cabinet Order (政令) under Article 2, item (v)(b) of the Immigration Control and Refugee Recognition Act, whose competent authorities issue documents equivalent to passports.

法第二条第五号ロに規定する地域

決定（けってい）

A determination under Article 25 of the Act on General Rules for National Taxes: the district tax office director (税務署長), after an examination, fixing the tax basis and tax amount of a person who should have filed a tax return but did not; this meaning does not apply in Part I, Part II, Chapter I, Section 1, or Articles 80(4), 133, 134, 135(3)(iii) and (4), 147-3 and 147-4.

…の還付）、第百三十四条（確定申告に係る更正等又は決定による中間納付額の還付）、第百三十五条第三項第三号及び第四項（仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例）、第百四十七条の三（更正…

社債（しゃさい）

A corporate bond as defined in Article 2, paragraph (1), item (ix) of the Income Tax Act that is a right listed in Article 29-2, paragraph (1), item (viii) of the Financial Instruments and Exchange Act.

所得税法第二条第一項第九号に規定する社債であつて、金融商品取引法第二十九条の二第一項第八号に規定する権利に該当するもの

出国（しゅっこく）

In the provisions of Article 37-13 as paragraph (9), item (ii) applies them, absence from Japan as defined in Article 2, paragraph (1), item (xlii) of the Income Tax Act: for a resident, ceasing to have a domicile or residence in Japan without first notifying a tax agent (納税管理人) under Article 117, paragraph (2) of the Act on General Rules for National Taxes; for a nonresident, ceasing without that notice to have a residence in Japan — or, without one, ceasing to have a permanent establishment in Japan or, without that either, ending the business in Japan that item names.

第九項に規定する出国

軽油（けいゆ）

In Article 90-3-4, light oil listed in heading 2710.12-1-(3), 2710.19-1-(2) or 2710.20-1-(3) of the Appended Table to the Customs Tariff Act.

関税定率法別表第二七一〇・一二号の一の（三）、第二七一〇・一九号の一の（二）又は第二七一〇・二〇号の一の（三）に掲げる軽油

災害（さいがい）

A disaster designated as a disaster of extreme severity (激甚災害) under Article 2, paragraph (1) of the Act on Special Financial Support to Deal with the Designated Disaster of Extreme Severity, for which the measures in Article 12 of that Act have been designated under paragraph (2) of that Article as measures to apply to it.

激甚災害に対処するための特別の財政援助等に関する法律（昭和三十七年法律第百五十号）第二条第一項の規定により激甚災害として指定され、同条第二項の規定により当該激甚災害に対して適用すべ…

道路（どうろ）

A road as defined in the Road Act, a motor vehicle road (自動車道) as defined in the Road Transportation Act, and any other place used for general traffic.

道路法（昭和二十七年法律第百八十号）による道路、道路運送法（昭和二十六年法律第百八十三号）による自動車道及びその他の一般交通の用に供する場所

事業（じぎょう）

In Article 7, a business covered by workers’ accident compensation insurance (労働者災害補償保険); where Article 8 of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance treats a business carried out through several layers of subcontracting as one business with the prime contractor as its employer, the business as it would stand without that Article.

労働保険の保険料の徴収等に関する法律（昭和四十四年法律第八十四号）第八条の規定の適用を受ける事業にあつては、同条の規定の適用がないものとした場合における事業

道路（どうろ）

A road as defined in the Road Act (Act No. 180 of 1952), a motor vehicle road (自動車道) as defined in the Road Transportation Act (Act No. 183 of 1951), and any other place used for general traffic.

道路法（昭和二十七年法律第百八十号）による道路、道路運送法（昭和二十六年法律第百八十三号）による自動車道及びその他の一般交通の用に供する場所

採石権（さいせきけん）

In Article 3, Article 50, Article 70(2) and Article 82, the right of quarrying under the Quarrying Act (Act No. 291 of 1950), a right to take rock and gravel from another person's land as the act creating the right provides.

採石法（昭和二十五年法律第二百九十一号）に規定する採石権

取得日（しゅとくび）

The day, stated in a special controlling shareholder's demand for cash-out (Article 179-2, paragraph (1), item (v)), on which that shareholder acquires the shares (and any share options) that the other holders must sell to it.

第百七十九条の二第一項第五号に規定する取得日

分割等（ぶんかつとう）

A company split (分割), an in-kind contribution (現物出資), an in-kind distribution (現物分配) as defined in Article 2, item 12-5-2 of the Corporation Tax Act, or a transfer of an asset whose gain or loss on transfer is adjusted under Article 61-11, paragraph 1 of that Act, so that the special time limits of Article 17-6, paragraph 1 reach the corporations on both sides.

分割、現物出資、法人税法第二条第十二号の五の二に規定する現物分配又は同法第六十一条の十一第一項の規定の適用を受ける同項に規定する譲渡損益調整資産の譲渡

農用地（のうようち）

Agricultural land as defined in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation, including leasehold rights (賃借権) over it.

農業経営基盤強化促進法第四条第一項第一号に規定する農用地をいい、当該農用地に係る賃借権を含む

公務員（こうむいん）

National public employees (国家公務員) as defined in Article 2, paragraph (1) of the National Public Service Act (Act No. 120 of 1947) and local public employees (地方公務員) as defined in Article 3, paragraph (1) of the Local Public Service Act (Act No. 261 of 1950).

国家公務員法（昭和二十二年法律第百二十号）第二条第一項に規定する国家公務員及び地方公務員法（昭和二十五年法律第二百六十一号）第三条第一項に規定する地方公務員

事業者等（じぎょうしゃとう）

In Article 150, a business operator (事業者) as defined in Article 2, item (iii) of the Industrial Safety and Health Act, any other person whom laws and regulations require to give health checkups covering the items of a specified health check (特定健康診査), and others a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, from whom an insurer may ask for copies of their records of insured persons' health checkups.

労働安全衛生法（昭和四十七年法律第五十七号）第二条第三号に規定する事業者その他の法令に基づき健康診断（特定健康診査に相当する項目を実施するものに限る。）を実…

事業者等（じぎょうしゃとう）

In Article 82, a business operator (事業者) as defined in Article 2, item (iii) of the Industrial Safety and Health Act — one who runs a business and employs workers — or anyone else obliged by law to carry out health checkups (健康診断) covering the items of the specified health checkup (特定健康診査), or another person a Ministry of Health, Labour and Welfare Order (厚生労働省令) names; a municipality or National Health Insurance Society (国民健康保険組合) may ask one that employs or employed an insured person for copies of that person's checkup records.

労働安全衛生法（昭和四十七年法律第五十七号）第二条第三号に規定する事業者その他の法令に基づき健康診断（特定健康診査に相当する項目を実施するものに限る。）を実…

納税義務（のうぜいぎむ）

The obligation to pay a national tax — or, for national withholding tax (源泉徴収等による国税), to collect it and pay it to the State.

第十五条第一項（納税義務の成立及びその納付すべき税額の確定）に規定する納税義務

石油ガス（せきゆがす）

In Article 74-5, item (iii), petroleum gas as defined in Article 2, item (i) of the Liquefied Petroleum Gas Tax Act: hydrocarbons (or similar mixtures) that are gaseous at 15 degrees and one atmosphere, other than those mainly made of molecules with two or fewer carbon atoms.

同法第二条第一号（定義）に規定する石油ガス