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A public employment security office (公共職業安定所), including the head of a school that shares some of its work under the Employment Security Act; a local government running a free employment placement business under that Act; or anyone running an employment placement business under that Act with a license or after giving notice.
公共職業安定所（職業安定法（昭和二十二年法律第百四十一号）の規定により公共職業安定所の業務の一部を分担する学校の長を含む。）、同法の規定により無料の職業紹介…
性的影像記録
An electronic or magnetic record (電磁的記録) or other record created by the acts in Article 2, paragraph (1) or Article 6, paragraph (1), or a copy of all or part of such a record, as far as the copy takes in the part recording images of the covered sexual pose, etc. (対象性的姿態等) — or, for a record created through the acts in Article 2, paragraph (1), item (iv) or Article 5, paragraph (1), item (iv), of the sexual pose, etc. (性的姿態等).
前条第一項各号に掲げる行為若しくは第六条第一項の行為により生成された電磁的記録（電子的方式、磁気的方式その他人の知…
集団投資信託
A group investment trust as Article 176, paragraph (3) of the Income Tax Act names it: a jointly managed trust (合同運用信託), an investment trust of the kind Article 2, item (xxix), (b) of the Corporation Tax Act lists, or a specified trust issuing beneficiary certificates (特定受益証券発行信託), as Article 13, paragraph (3), item (i) of the Income Tax Act groups them, limited to one entrusted to an office in Japan.
法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する集団投資信託
A trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act: a trust that issues beneficiary certificates, has no beneficiary, has a corporation as settlor and meets certain conditions, or is an investment trust or a specific purpose trust, other than collective investment trusts and certain others.
法人税法第二条第二十九号の二に規定する法人課税信託
The corporation tax on which the special corporation tax for reconstruction (復興特別法人税) is charged (Article 43): for a corporation other than a consolidated parent corporation (連結親法人), the corporation tax on its income for each business year, and for a consolidated parent corporation, that on its consolidated income (連結所得) for each consolidated business year, calculated under the Corporation Tax Act and other laws leaving out certain of their provisions and any accessory tax (附帯税).
次の各号に掲げる法人の区分に応じ当該各号に定める金額
The shares (capital contributions included) of the succeeding corporation in a company split (分割承継法人), or other assets, that the succeeding corporation delivers in the split, as Article 2, item (xii)-9(a) defines them for Article 2, items (xii)-9 to (xii)-11 and Articles 62 and 62-6 use them.
分割により分割承継法人によつて交付される当該分割承継法人の株式（出資を含む。以下第十二号の十七までにおいて同じ。）その他の資産
Machines, apparatus, lines and other electrical facilities for carrying out telecommunications (電気通信), as defined in the Telecommunications Business Act.
電気通信事業法第二条第二号に規定する電気通信設備
The pay listed in Article 3, paragraph (1), item (ii): retirement allowances, merit payments and similar pay (including benefits a Cabinet Order (政令) specifies) that would have been paid to the decedent and that heirs or others receive, the payment having been settled within three years after the death.
第三条第一項第二号に掲げる給与
In Article 64, paragraph (5), a trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act.
法人税法第二条第二十九号の二に規定する法人課税信託
In Article 8, a way of keeping corporate bonds (社債 under Article 2(1)(ix) of the Income Tax Act that are rights under Article 29-2(1)(viii) of the Financial Instruments and Exchange Act) that meets the requirements a Cabinet Order (政令) sets, such as placing restrictions on their transfer.
社債（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をいう。以下この号、次項第二号及び第三項第二号において同じ。）の譲渡についての制限を付すことその他の政令で定める要件を満たす方法
A director's, etc. specified shares (取締役等の特定株式), or similar shares a Cabinet Order (政令) sets, that a successor acquired by inheritance or bequest from the person who had the special treatment of Article 29-2 (特例適用者), and that remain recorded in a transfer account book, in custody or under a management trust with the financial instruments business operator, etc. (金融商品取引業者等), or managed by the stock company, as the arrangements in Article 29-2, paragraph (1), item (vi) require.
…又は遺贈により取得をした取締役等の特定株式その他これに類する株式として政令で定めるもので、第一項第六号イに規定する取決めに従い引き続き当該取締役等の特定株式に係る金融商品取引業者等の振替口座簿に記載若し…
特定株式交換
In Article 37-14-3(6), a share exchange in which the shareholders of the wholly owned subsidiary in the exchange (株式交換完全子法人) receive nothing but shares of one foreign corporation among the foreign wholly controlling parent corporations (外国株式交換完全支配親法人), leaving aside dividends and payments to shareholders who opposed the exchange and asked to be bought out.
株式交換で、法人税法第二条第十二号の六に規定する株式交換完全子法人の株主に外国株式交換完全支配親法人のうちいずれか一の外国法人の株式以…
The relationship between a resident or domestic corporation and a foreign corporation where the resident or domestic corporation has the right to claim nearly all of the foreign corporation's residual assets, or another relationship a Cabinet Order (政令) specifies.
同条第二項第五号に規定する実質支配関係
In Article 42-2, paragraphs (1), (3) and (7), a sale and purchase of bonds on condition that they be bought back or sold back, of the kind a Cabinet Order (政令) sets under Article 161, paragraph (1), item (x) of the Income Tax Act.
所得税法第百六十一条第一項第十号に規定する政令で定める債券の買戻又は売戻条件付売買取引
A relationship, of a kind a Cabinet Order (政令) specifies, in which one person holds directly or indirectly all the issued shares or capital contributions of a corporation (not counting those it holds itself), or the relationship between corporations each in such a relationship with the same person.
…る自己の株式又は出資を除く。）の全部を直接若しくは間接に保有する関係として政令で定める関係（以下この号において「当事者間の完全支配の関係」という。）又は一の者との間に当事者間の完全支配の関係がある法人相…
アルコール分
Alcohol content as defined in Article 3, item 1 of the Liquor Tax Act (酒税法): the volume of ethyl alcohol in 100 parts of the original volume at 15 degrees Celsius, which Article 87-2 uses to set the liquor tax (酒税) rates for low-alcohol distilled spirits and liqueurs.
同条第一号に規定するアルコール分
In Chapter III, carrying on as a business, by using an electronic data processing system or another method using information and communications technology that a Cabinet Office Order (内閣府令) specifies, the public offering or private placement of the securities listed in Article 2, paragraph (8), item (vii), such as beneficiary certificates of investment trusts, or a secondary distribution of securities or solicitation for selling only to professional investors (item (viii) of that paragraph), other than acts a Cabinet Order (政令) excludes.
電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて内閣府令で定めるものにより第二条第八項第七号又は第八号に掲げる行為（政令で定めるものを除く。）を業として行うこと
An act that induces a person submitting disclosure documents, etc. (開示書類提出者等) to submit, provide or publish fake disclosure documents, etc. (虚偽開示書類等), or that makes it easier for them to do so by advising the person who prepares those documents on the basis of a concealment or disguise of the facts underlying the accounting, or by knowingly carrying out any part of that concealment or disguise (other than giving an audit certification).
開示書類提出者等が虚偽開示書類等を提出し、提供し若しくは公表することを容易にすべき行為であつて次の各号のいずれかに該当するもの又は開示書類提出者等が虚偽開示書類等を提出し、提供し若しくは公表することを唆…
The average standardized amount of remuneration for insureds as provided in Article 43-2, paragraph (1), item (ii), (a) of the Employees' Pension Insurance Act, used in Article 27-2, paragraph (2), item (ii) and Article 87, paragraph (5), item (ii), (a).
厚生年金保険法第四十三条の二第一項第二号イに規定する標準報酬平均額
An electronic or magnetic record (電磁的記録) that a public prosecutor (検察官) keeps after it was moved, under an order to provide electronic or magnetic records (電磁的記録提供命令) made under Article 218, paragraph (1) or Article 509, paragraph (1) of the Code of Criminal Procedure, onto a recording medium managed by a public prosecutor, public prosecutor's assistant officer (検察事務官) or judicial police official (司法警察職員) — counting only orders to send the record over a telecommunications line (電気通信回線) and move it there, as Article 102-2, paragraph (1), item (i), (b) of that Code provides.
…訟法第二百十八条第一項又は第五百九条第一項の規定による電磁的記録提供命令（同法第百二条の二第一項第一号ロに掲げる方法（電磁的記録を記録媒体に移転させるものに限る。）による提供を命ずるものに限る。以下この…