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普通自転車通行指定部分（ふつうじてんしゃつうこうしていぶぶん）

The part of a sidewalk that road signs or markings (道路標識等) designate as the part where standard bicycles (普通自転車) are to be ridden.

第六十三条の四第二項に規定する普通自転車通行指定部分

第三号企業単独型技能実習（だいさんごうきぎょうたんどくがたぎのうじっしゅう）

Stage (iii) of individual-enterprise-type technical intern training: a person who has completed stage (ii) works, under the matching Technical Intern Training (技能実習) status of residence (在留資格) and an employment contract with a Japanese public or private organization, at its offices in Japan in work that requires the skills, techniques or knowledge (技能等), in order to attain proficiency in them.

…企業単独型技能実習を修了した者が、技能等に熟達するため、在留資格（入管法別表第一の二の表の技能実習の項の下欄第三号イに係るものに限る。）をもって、本邦の公私の機関との雇用契約に基づいて当該機関の本邦にあ…

高額特定資産の仕入れ等を行つた場合（こうがくとくていしさんのしいれとうをおこなったばあい）

In Article 86-5, the case where a business operator makes a taxable purchase in Japan of a high-value specified asset (高額特定資産) — an inventory asset or fixed asset subject to adjustment with a high value set by Cabinet Order (政令) — or takes such an asset out of a bonded area as taxable cargo, in a taxable period to which the simplified tax system does not apply, as Article 12-4, paragraph (1) of the Consumption Tax Act defines it (including the completion of a self-constructed high-value specified asset whose costs reach the amount set by Cabinet Order).

消費税法第十二条の四第一項に規定する高額特定資産の仕入れ等を行つた場合

電子店頭デリバティブ取引等許可業者（でんしてんとうでりばてぃぶとりひきとうきょかぎょうしゃ）

A person established under foreign law that has the Prime Minister's (内閣総理大臣) permission under Article 60-14, paragraph (1) to carry on the business of conducting electronic over-the-counter derivatives transactions, etc. (電子店頭デリバティブ取引等業務): regularly conducting specified over-the-counter derivatives transactions, or their intermediation, brokerage or agency, through the electronic data processing system it uses in its over-the-counter derivatives business, with counterparties engaged in securities-related business (有価証券関連業) or in similar cases a Cabinet Order (政令) specifies.

同項に規定する電子店頭デリバティブ取引等許可業者

学校（がっこう）

In Article 3, paragraph (4), an Article 1 school (第一条学校) — a school under Article 1 of the School Education Act other than a university — or a certified pre-school/daycare center (幼保連携型認定こども園).

第一条学校及び幼保連携型認定こども園

決定（けってい）

A determination under Article 25 of the Act on General Rules for National Taxes: the district tax office director (税務署長), after an examination, fixing the tax basis and tax amount of a person who should have filed a tax return but did not; this meaning does not apply in Part I, Part II, Chapter I, Section 1, or Articles 80(4), 133, 134, 135(3)(iii) and (4), 147-3 and 147-4.

この編、次編第一章第一節（課税標準及びその計算）、第八十条第四項（欠損金の繰戻しによる還付）、第百三十三条（更正等による所得税額等の還付）、第百三十四条（確定申告に…

社債（しゃさい）

A corporate bond as defined in Article 2, paragraph (1), item (ix) of the Income Tax Act that is a right listed in Article 29-2, paragraph (1), item (viii) of the Financial Instruments and Exchange Act.

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

出国（しゅっこく）

In the provisions of Article 37-13 as paragraph (9), item (ii) applies them, absence from Japan as defined in Article 2, paragraph (1), item (xlii) of the Income Tax Act: for a resident, ceasing to have a domicile or residence in Japan without first notifying a tax agent (納税管理人) under Article 117, paragraph (2) of the Act on General Rules for National Taxes; for a nonresident, ceasing without that notice to have a residence in Japan — or, without one, ceasing to have a permanent establishment in Japan or, without that either, ending the business in Japan that item names.

第九項に規定する出国

災害（さいがい）

A disaster designated as a disaster of extreme severity (激甚災害) under Article 2, paragraph (1) of the Act on Special Financial Support to Deal with the Designated Disaster of Extreme Severity, for which the measures in Article 12 of that Act have been designated under paragraph (2) of that Article as measures to apply to it.

激甚災害に対処するための特別の財政援助等に関する法律（昭和三十七年法律第百五十号）第二条第一項の規定により激甚災害として指定され、同条第二項の規定により当該激甚災害に対して適用すべき措置として同法第十二条に規定する措置が指定されたもの

許諾（きょだく）

In Article 63, paragraph (5), a permission under Article 63, paragraph (1): the copyright owner's permission for another person to use the work.

第一項の許諾

採石権（さいせきけん）

In Article 3, Article 50, Article 70(2) and Article 82, the right of quarrying under the Quarrying Act (Act No. 291 of 1950), a right to take rock and gravel from another person's land as the act creating the right provides.

採石法（昭和二十五年法律第二百九十一号）に規定する採石権

取得日（しゅとくび）

The day, stated in a special controlling shareholder's demand for cash-out (Article 179-2, paragraph (1), item (v)), on which that shareholder acquires the shares (and any share options) that the other holders must sell to it.

第百七十九条の二第一項第五号に規定する取得日

分割等（ぶんかつとう）

A company split (分割), an in-kind contribution (現物出資), an in-kind distribution (現物分配) as defined in Article 2, item 12-5-2 of the Corporation Tax Act, or a transfer of an asset whose gain or loss on transfer is adjusted under Article 61-11, paragraph 1 of that Act, so that the special time limits of Article 17-6, paragraph 1 reach the corporations on both sides.

分割、現物出資、法人税法第二条第十二号の五の二に規定する現物分配又は同法第六十一条の十一第一項の規定の適用を受ける同項に規定する譲渡損益調整資産の譲渡

株式等（かぶしきとう）

In Article 177, paragraphs (1) and (2), shares or equity interests (株式又は出資) as Article 23, paragraph (1) of the Corporation Tax Act uses the term, limited to those the domestic corporation holds in its own name.

同条第一項に規定する株式等をいい、当該内国法人が自己の名義をもつて有するものに限る

農産物（のうさんぶつ）

In Article 47-3, paragraph (1), crops of the kind Article 41, paragraph (1) of the Income Tax Act names: rice, barley, wheat and other crops a Cabinet Order (政令) specifies.

法第四十一条第一項（農産物の収穫の場合の総収入金額算入）に規定する農産物

評価益（ひょうかえき）

In Article 61(3) and (4), the amount by which the value under the fair value method (時価法) of short-term trading commodities, etc. (短期売買商品等) at the end of the period exceeds their book value at that time; it is counted in gross profits (益金の額) for the business year containing that time.

当該短期売買商品等の時価評価金額が当該短期売買商品等のその期末時における帳簿価額（以下この項において「期末帳簿価額」という。）を超える場合におけるその超える部分の金額

農用地（のうようち）

Agricultural land as defined in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation, including leasehold rights (賃借権) over it.

農業経営基盤強化促進法第四条第一項第一号に規定する農用地をいい、当該農用地に係る賃借権を含む

発行者（はっこうしゃ）

An issuer as defined in Article 2, paragraph (5) of the Financial Instruments and Exchange Act, here the issuer of bond-type beneficial interests (社債的受益権) offered for subscription.

金融商品取引法第二条第五項に規定する発行者

公務員（こうむいん）

National public employees (国家公務員) as defined in Article 2, paragraph (1) of the National Public Service Act (Act No. 120 of 1947) and local public employees (地方公務員) as defined in Article 3, paragraph (1) of the Local Public Service Act (Act No. 261 of 1950).

国家公務員法（昭和二十二年法律第百二十号）第二条第一項に規定する国家公務員及び地方公務員法（昭和二十五年法律第二百六十一号）第三条第一項に規定する地方公務員

発行者（はっこうしゃ）

In Articles 172-7 and 172-8, the issuer of the share certificates, etc. (株券等) that a statement of large-volume holdings or changes (大量保有・変更報告書) concerns, as Article 27-23, paragraph (1) defines it: for securities a Cabinet Office Order (内閣府令) specifies, the person it specifies.

同項に規定する発行者