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デリバティブ取引（でりばてぃぶとりひき）

A derivative transaction as defined in Article 61-5, paragraph 1 of the Corporation Tax Act; item 5 of paragraph 8 of each of Articles 40-4, 40-7, 66-6 and 66-9-2 counts, with listed exceptions, the profit or loss from such transactions of a foreign company within the scope of those Articles.

法人税法第六十一条の五第一項に規定するデリバティブ取引

認定保存活用計画（にんていほぞんかつようけいかく）

A certified preservation and utilization plan for an Important Cultural Property (重要文化財) under Article 53-6 of the Act on Protection of Cultural Properties that contains the matter in Article 53-2, paragraph (3), item (iii) of that Act, or a certified plan for a registered tangible cultural property under Article 67-5 that contains the matter in Article 67-2, paragraph (3), item (ii).

次に掲げるもの

認定中小企業団体（にんていちゅうしょうきぎょうだんたい）

A business cooperative or other association whose members are small and medium-sized businesses (事業協同組合等, as defined in Article 2, paragraph 2 of the Act on the Promotion of Improvement of Employment Management in Small and Medium-sized Enterprises for Securing Manpower and Creating Quality Jobs) that the Minister of Health, Labour and Welfare, on its application, has certified under standards the Minister sets as fit to advise and assist its member businesses on the measures employers must take under Article 22, paragraph 3 and other matters.

…企業における労働力の確保及び良好な雇用の機会の創出のための雇用管理の改善の促進に関する法律第二条第二項に規定する事業協同組合等であって、その構成員たる中小企業者に対し、第二十二条第三項の事業主が講ずべき措置その他に関する相談及び援助を行うものとして、当該事業協同組合等の申請に基づき厚…

夜間対応型訪問介護（やかんたいおうがたほうもんかいご）

Bathing, toileting, eating and other daily-life care a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, given at night at the home of a person requiring long-term care at home (居宅要介護者), on regular rounds or when called, by a certified care worker (介護福祉士) or another person a Cabinet Order (政令) names under Article 8, paragraph (2), other than periodic patrol and on-demand home-visit long-term care and nursing (定期巡回・随時対応型訪問介護看護).

…、夜間において、定期的な巡回訪問により、又は随時通報を受け、その者の居宅において介護福祉士その他第二項の政令で定める者により行われる入浴、排せつ、食事等の介護その他の日常生活上の世話であって、厚生労働省…

登録特別徴収義務者（とうろくとくべつちょうしゅうぎむしゃ）

In the section on the light oil delivery tax (軽油引取税), a special collection agent (特別徴収義務者) registered with the prefecture under Article 144-15, paragraph 2; the prefectural governor deletes the registration on its application or in other cases the prefecture's by-law (条例) sets, and notifies it.

前項の規定により登録を受けた特別徴収義務者

承認中小事業主団体（しょうにんちゅうしょうじぎょうぬしだんたい）

In Articles 16 and 17, a business cooperative (事業協同組合), a federation of cooperatives or another cooperative or federation set up under a special Act that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, or a general incorporated association (一般社団法人) with small and medium-sized employers (中小事業主) as direct or indirect members that meets requirements such an Order sets, which advises and helps its member small and medium-sized employers secure the people they need to promote measures to support raising next-generation children (次世代育成支援対策), and which the Minister of Health, Labour and Welfare has approved as suitable, on its application, under standards the Minister sets.

…で中小事業主を直接又は間接の構成員とするもの（厚生労働省令で定める要件に該当するものに限る。以下この項において「事業協同組合等」という。）であって、その構成員である中小事業主に対し、次世代育成支援対策を…

公開買付撤回届出書（こうかいかいつけてっかいとどけでしょ）

In Section 2 of Chapter 2-2, the written tender offer withdrawal notice under Article 27-11, paragraph (3) as Article 27-22-2, paragraph (2) applies it to a tender offer an issuer makes for its own listed share certificates, etc. (上場株券等).

第二項において準用する第二十七条の十一第三項に規定する公開買付撤回届出書

国外事業所等所在地国（こくがいじぎょうしょとうしょざいちこく）

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

特定間接口座管理機関（とくていかんせつこうざかんりきかん）

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

既取戻税額控除超過額（きとりもどしぜいがくこうじょちょうかがく）

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（さいけいさんゆうよちゅうぞうよぜいがく）

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.

第一項の規定の適用に係る特例受贈事業用資産（猶予中贈与税額に対応する部分に限る。）の認可決定日における価額…

再計算猶予中相続税額（さいけいさんゆうよちゅうそうぞくぜいがく）

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.

第一項の規定の適用に係る特例事業用資産（猶予中相続税額に対応する部分に限る。）の認可決定日における価額を同項の規定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

買付予定の株券等の数（かいつけよていのかぶけんとうのかず）

In Section 1 of Chapter II-2, the number of share certificates, etc. (株券等) a tender offeror plans to buy in a tender offer (公開買付け): for share certificates, the number of shares; for other securities, the number a Cabinet Office Order (内閣府令) specifies.

株券については株式の数を、その他のものについては内閣府令で定める数

非清算集中等取引情報（ひせいさんしゅうちゅうとうとりひきじょうほう）

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

第一種金融商品取引業（だいいっしゅきんゆうしょうひんとりひきぎょう）

The part of financial instruments business (金融商品取引業) that consists of carrying on, as a business, any of the acts listed in Article 28, paragraph (1), such as dealing in securities (other than most rights treated as securities) and brokerage for them, over-the-counter derivatives transactions, the underwriting of securities, and trading securities through an electronic system as Article 2, paragraph (8), item (x) describes.

第二十八条第一項に規定する第一種金融商品取引業

市場デリバティブ取引等（しじょうでりばてぃぶとりひきとう）

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…

継続雇用者給与等支給額（けいぞくこようしゃきゅうよとうしきゅうがく）

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.

継続雇用者（法人の各事業年度（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「…

条例事務関係情報照会者（じょうれいじむかんけいじょうほうしょうかいしゃ）

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…

市町村相互財政安定化事業（しちょうそんそうございせいあんていかじぎょう）

A project in which municipalities, jointly and to stabilize the finances of long-term care insurance, adjust among themselves at an adjustment premium rate (調整保険料率) the funding of their long-term care and prevention benefits, community support projects (地域支援事業), contributions to the fiscal stabilization fund (財政安定化基金拠出金) and repayment of fund-project loans (基金事業借入金) (Article 148, paragraph (1)).

次条第一項に規定する市町村相互財政安定化事業

会社等別国際最低課税額等（かいしゃとうべつこくさいさいていかぜいがくとう）

In Article 82-11, paragraph (2), the international minimum tax amount by entity (会社等別国際最低課税額) of Article 82-3, paragraph (1), or, for a constituent entity (構成会社等) or jointly controlled entity, etc. (共同支配会社等) located in Japan, the amount a Cabinet Order (政令) sets as its equivalent.

同条第一項に規定する会社等別国際最低課税額又は我が国を所在地国とする構成会社等若しくは共同支配会社等に係るこれに相当するものとして政令で定める金額