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In Article 81-7, paragraph (2), the business office of a financial institution or other such place whose head is the head of the business office of a savings institution (貯蓄取扱機関等の営業所の長) referred to in item (i) of that paragraph.
同号に規定する金融機関の営業所等の長が同号に規定する貯蓄取扱機関等の営業所の長である場合における当該金融機関の営業所等
居住者又は非居住者
In Chapter II (special provisions on the Income Tax Act), a resident — an individual who has a domicile (住所) in Japan or has had a residence (居所) there continuously for one year or more up to now — or a nonresident — any other individual — as defined in Article 2, paragraph (1), items (iii) and (v) of the Income Tax Act.
それぞれ所得税法第二条第一項第三号又は第五号に規定する居住者又は非居住者
The part of experimental research expenses (試験研究費) that a Cabinet Order (政令) specifies as relating to experimental research it specifies, such as research done jointly with, or commissioned to, national research institutions, universities or others, research done under a licence of intellectual property rights from a small or medium-sized enterprise, research on medicines for which few patients exist, and research paying personnel costs to people with advanced expertise.
…の者と共同して行う試験研究、国の試験研究機関、大学その他の者に委託する試験研究、中小企業者（第四十二条の四第十九項第七号に規定する中小企業者をいう。）からその有する知的財産権（知的財産基本法（平成十四年…
The fixed 30,000 yen that Article 41-3-5, paragraph 3 sets as the special deduction from a resident's tax prepayment (予定納税額), which Article 41-3-6 subtracts from the amount payable in the first instalment where the prepayment is reduced on approval.
前条第三項に規定する予定納税特別控除額
Bond transactions with a repurchase or resale agreement (債券現先取引, as Article 42-2(1) defines them) and bond lending or borrowing against cash collateral, of the kinds a Cabinet Order (政令) specifies.
債券現先取引（第四十二条の二第一項に規定する債券現先取引をいう。）及び現金担保付債券貸借取引（現金を担保として債券の借入れ又は貸付けを行う取引をいう。）で、政令で定めるもの
A fund-contribution type medical care corporation (医療法人) as referred to in Article 10-3, paragraph (2), item (i)(c) of the supplementary provisions (附則) of the 2006 Act amending the Medical Care Act and other laws (Act No. 84 of 2006).
平成十八年医療法等改正法附則第十条の三第二項第一号ハに規定する基金拠出型医療法人
A foreign securities firm (外国証券業者) that holds the Prime Minister's permission under Article 60, paragraph (1) to carry on on-exchange transaction services (取引所取引業務).
第六十条の四第一項に規定する取引所取引許可業者
A person who provides educational training (教育訓練) that the Minister of Health, Labour and Welfare designates under Article 60-2, paragraph (1) for the educational training benefits (教育訓練給付金).
第六十条の二第一項に規定する厚生労働大臣が指定する教育訓練を行う者
The wholly owning parent company (完全親会社) of a wholly owned subsidiary company resulting from the share exchange, etc. (株式交換等完全子会社) in the cases Article 847-2, paragraph (1) or paragraph (3), item (i) or (ii) covers, leaving out a parent that itself had a wholly owning parent when the share exchange, share transfer or merger took effect, and any parent after whose own share exchange or share transfer, or a merger in which it disappears, a stock company has become the wholly owning parent company (Article 849, paragraph (2), item (i)).
第八百四十七条の二第一項各号に定める場合又は同条第三項第一号（同条第四項及び第五項において準用する場合を含む。以下この号において同じ。）若しくは第二号（同条第四項及び第五項において準用する場合を含む。以下この号において同じ。）に掲げる場合における株式交換等…
信託財産責任負担債務
In Chapter 1, an obligation covered by the trust property as defined in Article 2, paragraph 9 of the Trust Act: a debt that a trustee is liable to perform with the property belonging to the trust property (信託財産).
同法第二条第九項に規定する信託財産責任負担債務
店頭デリバティブ取引
An over-the-counter derivatives transaction as defined in Article 2, paragraph (22) of the Financial Instruments and Exchange Act.
金融商品取引法第二条第二十二項に規定する店頭デリバティブ取引
A specified foreign corporation with less tax burden (特定軽課税外国法人) — one whose tax on income where its head office is located is markedly lower than corporate tax in Japan, as a Cabinet Order (政令) sets — together with any other foreign corporation that, just before a merger, company split or share exchange, directly or indirectly holds all the issued shares of such a corporation which itself directly or indirectly holds all the issued shares of the merging corporation, successor corporation or wholly owning parent company.
第六十八条の二の二第五項第一号に規定する特定軽課税外国法人等
A foreign investment trust (外国投資信託) that is a securities investment trust or a bond-based investment trust and meets one of the requirements in Article 5-2(2): its units were offered abroad in a way corresponding to a public offering (and, where also offered in Japan, by public offering with distributions paid through a paying agent in Japan), or all of its units are acquired as trust property of other qualified foreign securities investment trusts — in either case as its prospectus or similar document states.
第五条の二第二項に規定する適格外国証券投資信託
A wholly owned subsidiary company resulting from a share exchange (株式交換完全子会社) as defined in Article 768, paragraph (1), item (i) of the Companies Act, or a wholly owned subsidiary company resulting from a share transfer (株式移転完全子会社) as defined in Article 773, paragraph (1), item (v) of the Companies Act.
会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社
紛争解決等業務の種別
The kind of business — specified type-I financial instruments business (特定第一種金融商品取引業務), specified type-II financial instruments business, specified investment advisory and agency business, specified investment management business, specified services of a registered financial institution, or specified services of a securities finance company — to which a body's dispute resolution services (紛争解決等業務) relate.
同条第十二項に規定する紛争解決等業務の種別
In Article 3, the Commissioner of the Immigration Services Agency and the others that Article 4-2, item (i) of the Ministerial Order (省令) enforcing the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (番号利用法施行規則) defines together under this name; a person receiving a specified residence card (特定在留カード) on a mid- to long-term resident's (中長期在留者) behalf must show them the documents Article 3 lists.
行政手続における特定の個人を識別するための番号の利用等に関する法律施行規則（平成二十六年内閣府・総務省令第三号。以下「番号利用法施行規則」という。）第四条の二第一号に規定する出入国在留管理庁長官等
繰越税額控除限度超過額
In Article 42-4, the total of the parts of a corporation's tax credit limit for small and medium-sized enterprises, etc. (中小企業者等税額控除限度額) under paragraph (4) for each business year that began within three years before the current one — counting only years from which blue returns (青色申告書) have been filed without a break — that could not be credited under that paragraph, less what has already been credited in those years under paragraph (7).
法人の当該事業年度開始の日前三年以内に開始した各事業年度（当該事業年度まで連続して青色申告書の提出をしている場合の各事業年度に限る。）における第四項に規定する中小企業者等税額控除限度額のうち、同項の規…
金融商品取引所グループ
In Article 87-2, paragraph (1) and Article 87-4-2, a financial instruments exchange together with its subsidiary companies (子会社, as defined in Article 87-3, paragraph (3)), taken as a group.
金融商品取引所及びその子会社（第八十七条の三第三項に規定する子会社をいう。以下この項、同条第六項から第八項まで及び第八十七条の四の二第一項において同じ。）の集団
A short stay of a person needing in-home support (居宅要支援者), for the prevention of long-term care, at a facility a Ministry of Health, Labour and Welfare Order (厚生労働省令) names under Article 5-2, paragraph (4) of the Act on Social Welfare for the Elderly or at a short-term admission facility for the elderly (老人短期入所施設) under Article 20-3 of that Act, where they receive bathing, toileting, eating and other daily-life support and functional training for a period such an Order sets.
居宅要支援者について、老人福祉法第五条の二第四項の厚生労働省令で定める施設又は同法第二十条の三に規定する老人短期入所施設に短期間入所させ、その介護予防を目的として、厚生労働省令で定める期間に…
An over-the-counter commodity derivatives transaction as defined in Article 2, paragraph (14) of the Commodity Derivatives Transaction Act.
商品先物取引法第二条第十四項に規定する店頭商品デリバティブ取引