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A company that, by acquiring another company's shares in a share exchange, comes to own all of that company's issued shares, as defined in Article 2, item (xii)-6-3 of the Corporation Tax Act.
同条第十二号の六の三に規定する株式交換完全親法人
認定都市農地貸付け
A loan of farmland by setting up a right of lease (賃借権) or a right under a loan for use (使用貸借), made as a certified business plan (認定事業計画) under Article 7, paragraph (1), item (i) of the Act on Facilitation of Leasing of Urban Farmland provides.
賃借権又は使用貸借による権利の設定による貸付けであつて都市農地の貸借の円滑化に関する法律（平成三十年法律第六十八号）第七条第一項第一号に規定する認定事業計画の定めるところにより行われるもの
清算集中等取引情報
The part of trade data (取引情報) that concerns transactions whose obligations a financial instruments clearing organization, etc. has assumed — the transactions that must be centrally cleared under Article 156-62 and other transactions a Cabinet Office Order (内閣府令) specifies.
取引情報のうち、金融商品取引清算機関等が債務を負担した取引に係る情報であつて、前条各号に掲げる取引その他取引の状況等を勘案して内閣府令で定める取引に関するもの
電子決済等取扱業務
The business of an electronic payment handling service provider (電子決済等取扱業者) involving the acts listed in Article 2, paragraph (17): handling payments into and out of a bank's depositors' accounts on the bank's behalf, and acting as intermediary for deposit contracts in connection with that.
電子決済等取扱業者が営む第十七項各号に掲げる行為に係る業務
Electric facilities for general use (一般用電気工作物) and small-scale electric facilities for business use (小規模事業用電気工作物) taken together, both as Article 38 of the Electricity Business Act defines them, in paragraphs (1) and (3).
一般用電気工作物（電気事業法（昭和三十九年法律第百七十号）第三十八条第一項に規定する一般用電気工作物をいう。以下同じ。）及び小規模事業用電気工作物（同条第三…
Disclosing a trade secret (営業秘密) in breach of a legal duty to keep it secret, or disclosing it, after being shown it by the trade secret holder (営業秘密保有者), 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営業秘密を開示する行為又は秘密を守る法律上の義務に違反してその営業秘密を開示する行為
A contract of the kinds in item 2(a) to (c) of the paragraph (life insurance, the former postal life insurance (簡易生命保険) and life mutual aid (生命共済)) concluded on or before 31 December 2011 that provides for an annuity (年金給付契約), including one concluded by then that lapsed and was revived later, which meets the conditions item 4(a) to (c) sets on who receives the annuity, how the premiums are paid and when and for how long the annuity is paid.
平成二十三年十二月三十一日以前に締結した第二号イからハまでに掲げる契約（年金給付契約に限るものとし、失効した同日以前に締結した当該契約が同日後に復…
国内調整後対象租税額
In Article 82-19, paragraph (2), the amount of tax, calculated as a Cabinet Order (政令) sets from the covered taxes (対象租税) in Japan on a constituent entity's (構成会社等) net income or loss for the covered fiscal year and other circumstances, that serves as the basis for working out the domestic effective tax rate (国内実効税率).
…る国内実効税率を計算するための基準とすべき税の額として構成会社等の各対象会計年度の第八十二条第二十六号（定義）に規定する当期純損益金額に係る我が国における対象租税の額その他の事情を勘案して政令で定めると…
適格請求書発行事業者
In Article 86-5, paragraphs (13) and (14), a qualified invoice issuer as defined in Article 2, paragraph (1), item (vii)-2 of the Consumption Tax Act — a business operator (事業者) registered under Article 57-2, paragraph (1) of that Act — whose taxable sales in the base period (基準期間における課税売上高) under Article 9, paragraph (1) of that Act for the taxable period (課税期間) are 10 million yen or less.
消費税法第二条第一項第七号の二に規定する適格請求書発行事業者をいい、その課税期間に係る同法第九条第一項に規定する基準期間における課税売上高が千万円以下である者に限る
仕入れに係る消費税額
The consumption tax on purchases as defined in Article 32, paragraph 1, item 1 of the Consumption Tax Act, from which Article 86-6 subtracts part of the tax credited on adjustment-target fixed assets (調整対象固定資産) that an authorized integrated resort operator bought for business other than its casino business (カジノ業務) and then, within three years, used only in its casino business.
同法第三十二条第一項第一号に規定する仕入れに係る消費税額
A device able to record or transmit location information (位置情報) on its own position, of a kind a Cabinet Order (政令) sets.
当該装置の位置に係る位置情報（地理空間情報活用推進基本法（平成十九年法律第六十三号）第二条第一項第一号に規定する位置情報をいう。以下この号及び次号において同じ。）を記録し、又は送信する機能を有する装置で政令で定めるもの
In Article 7, item (x), Article 28 and Article 31, paragraph (3), a person insured under the National Health Insurance (国民健康保険) that a prefecture runs with its municipalities, under Articles 5 and 6 of the National Health Insurance Act: anyone with an address in the prefecture, except those Article 6 leaves out, such as members of other public health insurance schemes and their dependants, and members of households receiving public assistance (生活保護).
国民健康保険法（昭和三十三年法律第百九十二号）第五条及び第六条の規定による国民健康保険の被保険者
当該事業組合の計算期間
In Article 96-2, paragraph (1), the business year of the limited liability partnership set in its partnership agreement under Article 4, paragraph (3), item (viii) of the Limited Liability Partnership Act, or the business year of the investment limited partnership referred to in Article 8, paragraph (1) of the Limited Partnership Act for Investment.
有限責任事業組合契約に関する法律第四条第三項第八号（組合契約書の作成）の有限責任事業組合の事業年度の期間又は投資事業有限責任組合契約に関する法律第八条…
A device able to record or transmit location information (位置情報) on its own position, of a kind a Cabinet Order (政令) sets.
当該装置の位置に係る位置情報（地理空間情報活用推進基本法（平成十九年法律第六十三号）第二条第一項第一号に規定する位置情報をいう。以下この号及び次号において同じ。）を記録し、又は送信する機能を有する装置で政令で定めるもの
In Article 167, paragraph (5), items (viii) and (ix), a person concerned with a tender offeror, etc. (公開買付者等関係者) who has learned of a fact concerning the launch of a tender offer, etc. in one of the ways listed in Article 167, paragraph (1).
公開買付者等関係者であつて第一項各号に定めるところにより同項に規定する公開買付け等の実施に関する事実を知つたもの
特例銀行業高度化等業務
In Article 52-23-2, Article 52-34-2, paragraph (2) and Article 65, item (xvii), the services a Cabinet Office Order (内閣府令) specifies from among those a company in Article 52-23, paragraph (1), item (xiv) may carry on; a certified bank holding company (認定銀行持株会社) may have a company engaged exclusively in them as a specified bank holding company subsidiary (持株特定子会社).
同条第一項第十四号に掲げる会社が営むことができる業務のうち内閣府令で定めるもの
In Article 81-2, the part of the insurance premiums (保険料) a municipality (市町村) collected in the fiscal year that went, as calculated in the way a Cabinet Order (政令) sets, to its payment for national health insurance services expenses (国民健康保険事業費納付金), its financial stabilization fund contributions (財政安定化基金拠出金), repaying what it borrowed from the prefecture under the fund's loan scheme (財政安定化基金事業借入金), and other costs a Cabinet Order names.
…民健康保険事業費納付金の納付に要した費用の額、財政安定化基金拠出金の納付に要した費用の額、第一項第一号に掲げる事業による都道府県からの借入金（次号において「財政安定化基金事業借入金」という。）の償還に要した費用の額その他政令で定める費用の額に充て…
課税未成年者口座管理契約
A contract that a resident or nonresident with a permanent establishment (恒久的施設) makes with the financial instruments business operator, etc. (金融商品取引業者等) holding the minor's account when opening a taxable minor's account, at the same time as the minor's account management contract, providing for the matters in Article 37-14-2, paragraph (5), item (vi)(a) to (g): keeping listed shares and money in a taxable management account (課税管理勘定), selling the shares only by set methods, paying sale proceeds into the account at once, no transfers, gifts or withdrawals before 31 December of the year before the base year (基準年) except as allowed, closing the accounts when a closing event occurs, and other matters a Cabinet Order (政令) sets.
第九条の九及び前各項の規定の適用を受ける第一項の居住者又は恒久的施設を有する非居住者が、前号の特定口座又は預金口座、貯金口座若しくは顧客から預託を受けた金銭その他の資産の管理のための口座により…
The basic pension contributions (基礎年金拠出金) less the amount equal to half of them provided for in Article 80, paragraph (1) of this Act, Article 99, paragraph (4), item (iii) of the National Public Officers Mutual Aid Association Act, Article 113, paragraph (4), item (ii) of the Local Public Officers, etc. Mutual Aid Association Act or Article 35, paragraph (1) of the Private School Personnel Mutual Aid Association Act; Articles 84-5 and 84-6 use it in dividing the cost of employees' pension insurance among the government and the implementing organizations (実施機関).
基礎年金拠出金から第八十条第一項、国家公務員共済組合法第九十九条第四項第三号、地方公務員等共済組合法第百十三条第四項第二号又は私立学校教職員共済法第三十五条第一項に規定する基礎年金拠出金の額の二分の一に相当する額を控除した…
A foreign corporation that holds, directly or indirectly, all the issued shares, etc. of the wholly owning parent corporation in a share exchange (株式交換完全親法人, as in Article 2, item (xii)-6-3 of the Corporation Tax Act), in a relationship a Cabinet Order (政令) specifies.
法人税法第二条第十二号の六の三に規定する株式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある外国法人