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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
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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
A road management body, or a port management body or fishing port management body in so far as it manages roads within a port or fishing port.
道路管理者（高速自動車国道法（昭和三十二年法律第七十九号）第四条第一項に規定する高速自動車国道にあつては国土交通大臣、その他の道路にあつては道路法（昭和二十…
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…
事業用固定資産
Fixed assets, and assets of a similar kind that a Cabinet Order (政令) specifies, other than land and rights over land.
土地及び土地の上に存する権利以外の固定資産等（固定資産その他これに準ずる資産で政令で定めるものをいう。第七号において同じ。）
A share exchange, etc. (株式交換等) of one of the kinds Article 2, item (xii)-17 lists — such as one where the wholly owning parent corporation already fully controls the subsidiary, one between corporations in a controlling interest (支配関係) in which about 80 percent or more of the subsidiary's employees and its main business carry on, or one for running a business jointly — in which the subsidiary's shareholders receive nothing but shares of the wholly owning parent corporation or of its own wholly owning parent, apart from dividends of surplus, payments to dissenting shareholders and certain other cash payments that item lists.
…相当する数の株式を有する場合における当該株式交換完全親法人以外の株主に交付される金銭その他の資産、前号イの取得の価格の決定の申立てに基づいて交付される金銭その他の資産、同号イに掲げる行為に係る同号イの一に満たない端数の株式又は同号ロに掲げる行為により生ずる同号ロに規定する法人の一に満たない端数の株式の取得の対価として交付される金銭その他の資産及び同号ハの取得の対価として交付される金銭その他の資産を除く。）が交付されないもの
A foreign corporation that holds, directly or indirectly, all the issued shares or capital contributions (other than its own shares) of the merging corporation (合併法人, as in Article 2, item (xii) 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に規定する合併法人との間に当該合併法人の発行済株式又は出資（自己が有する自己の株式を除く。以下この項…
A company split by split-off (分割型分割, as Article 2(xii-9) of the Corporation Tax Act defines it) in which nothing but shares of one foreign corporation among the foreign succeeding parent corporations (外国分割承継親法人) is given as consideration, and those shares go to the split corporation's shareholders in proportion to their holdings.
法人税法第二条第十二号の九に規定する分割型分割で、同号イに規定する分割対価資産として外国分割承継親法人のうちいずれか一の外国法人の株式以外の資産が交付され…