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登記事項（とうきじこう）

Any matter that this Act requires to be registered as part of a registration record (登記記録).

この法律の規定により登記記録として登記すべき事項

地方独立行政法人（ちほうどくりつぎょうせいほうじん）

A corporation that a local government (地方公共団体) sets up under the Local Independent Administrative Agency Act to carry out, efficiently and effectively, public work in its area that must be done reliably, that the local government need not do itself, and that it judges might not get done if left to the private sector, as Article 2(1) of that Act defines it.

地方独立行政法人法（平成十五年法律第百十八号）第二条第一項に規定する地方独立行政法人

特例認定承継会社（とくれいにんていしょうけいがいしゃ）

A company that is a small and medium-sized enterprise under Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises with a special certification for business succession (特例円滑化法認定) (or one a Ministry of Finance Order (財務省令) treats as taking its place, as after a merger), which, when the inheritance under paragraph (1) began, meets all the requirements this item lists: at least one regular employee; not being an asset-holding or asset-management company of the kind a Cabinet Order (政令) specifies; its shares and those of its closely connected specially related companies (特定特別関係会社) being unlisted; neither it nor those companies being an adult entertainment business company (風俗営業会社); at least five regular employees where a specially related company (特別関係会社) is a foreign company whose shares it or a corporation it controls holds; and other requirements a Cabinet Order sets.

中小企業における経営の承継の円滑化に関する法律第二条に規定する中小企業者のうち特例円滑化法認定を受けた会社（合併により当該会社が消滅した場合その他…

カード代替電磁的記録（かーどだいたいでんじてききろく）

An electronic record (電磁的記録) made up of the items shown on an Individual Number Card (個人番号カード) — name, name reading (omitted for a foreign resident (外国人住民)), address, date of birth, sex and Individual Number (個人番号) — and the holder's photograph where the card shows one, together with the information an order of the competent ministries (主務省令) sets for confirming that the record belongs to the person sending it, all electronically signed by the Japan Agency for Local Authority Information Systems (機構).

…について地方公共団体情報システム機構（以下「機構」という。）が電子署名（電子署名及び認証業務に関する法律（平成十二年法律第百二号）第二条第一項に規定する電子署名であって、主務省令で定める基準に適合するものをいう。第十八条…

公益通報（こうえきつうほう）

A report made, not for a wrongful purpose such as gaining an unfair benefit or harming others, by one of the persons the items of Article 2, paragraph (1) list (workers, dispatched workers (派遣労働者) and officers (役員) among them), that a reportable fact (通報対象事実) has occurred or is about to occur at the business operator (事業者) the item names for that person, the recipient of services (役務提供先), or among its officers, employees, agents or others, made to that business operator or a person it designated in advance, to an administrative body (行政機関) with authority to make a disposition (処分) or recommendation about the fact or a person that body designated in advance, or to another person to whom reporting it is considered necessary to prevent it or the spread of the harm it causes.

…るその役員（法人の取締役、執行役、会計参与、監査役、理事、監事及び清算人並びにこれら以外の者で法令（法律及び法律に基づく命令をいう。以下同じ。）の規定に基づき法人の経営に従事している者（会計監査人を除く。）をいう…

個人番号（こじんばんごう）

The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

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（平成二十五年法律第二十七号）第二条第五項（定義）に規定する個人番号

納税申告書（のうぜいしんこくしょ）

A return filed under the national tax laws for a self-assessed national tax (申告納税方式), stating the tax basis, the tax payable, losses carried forward or back, a refund or similar items, including a return filed to claim a refund.

申告納税方式による国税に関し国税に関する法律の規定により次に掲げるいずれかの事項その他当該事項に関し必要な事項を記載した申告書をいい、国税に関す…

保税地域（ほぜいちいき）

A bonded area as defined in Article 29 of the Customs Act: a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area.

関税法（昭和二十九年法律第六十一号）第二十九条に規定する保税地域

特別永住者（とくべつえいじゅうしゃ）

A special permanent resident: a person who lost Japanese nationality under the Treaty of Peace with Japan, or a descendant of such a person, who may live permanently in Japan under the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (特例法).

日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号。以下「特例法」という。）に定める特別永住者

自動車（じどうしゃ）

An automobile as defined in Article 2, paragraph (2) of the Road Transport Vehicle Act, other than a small-sized special purpose vehicle (小型特殊自動車) built for farm work, and a motorized bicycle (原動機付自転車) as defined in paragraph (3) of that Article.

道路運送車両法（昭和二十六年法律第百八十五号）第二条第二項に規定する自動車（農耕作業の用に供することを目的として製作した小型特殊自動車を除く。）及び同条第三項に規定する原動機付自転車

敷地共有者等（しきちきょうゆうしゃとう）

After a building with exclusively-owned areas has been destroyed (滅失), the people holding the co-ownership interests in its grounds, etc. (敷地共有持分等): the right to use the grounds that several people held, or co-ownership shares in its attached facilities (附属施設).

第七十二条に規定する敷地共有者等

更正（こうせい）

A reassessment under Article 24 or 26 of the Act on General Rules for National Taxes: the district tax office director (税務署長) correcting, after an examination, the tax basis or tax amount in a tax return, or in an earlier reassessment or determination.

国税通則法第二十四条又は第二十六条の規定による更正

方法（ほうほう）

The method of using a specified electronic data processing system (特定電子情報処理組織): using an electronic data processing system (電子情報処理組織) as referred to in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology, after notifying the district director (税務署長) in advance, by a method a Ministry of Finance Order (財務省令) sets.

財務省令で定めるところによりあらかじめ税務署長に届け出て行う情報通信技術を活用した行政の推進等に関する法律第六条第一項に規定する電子情報処理組織を使用する方法として財務省令で定める方法

住宅宿泊事業者（じゅうたくしゅくはくじぎょうしゃ）

A person who runs a private lodging business (住宅宿泊事業) after notifying the prefectural governor (都道府県知事) — or, where a city with a health center or special ward (保健所設置市等) has taken over that work, its head — under Article 3, paragraph (1).

次条第一項の届出をして住宅宿泊事業を営む者

合同運用信託（ごうどううんようしんたく）

A money trust accepted by a trust company (or a financial institution authorised to do trust business) that manages together the trust property of many unrelated settlors, excluding certain investment trusts and trusts whose settlors are not in substance many.

信託会社（金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む…

電子メール（でんしめーる）

Telecommunications (電気通信), as defined in the Telecommunications Business Act, that deliver a message or other information to a particular person by making it appear on the screen of the communications device that person uses, and that use a method of communication a Ministry of Internal Affairs and Communications Order (総務省令) sets.

…同じ。）の映像面に表示されるようにすることにより伝達するための電気通信（電気通信事業法（昭和五十九年法律第八十六号）第二条第一号に規定する電気通信をいう。）であって、総務省令で定める通信方式を用いるもの

振替口座簿（ふりかえこうざぼ）

A transfer account book (振替口座簿) under the Act on Book-Entry Transfer of Corporate Bonds and Shares.

社債、株式等の振替に関する法律に規定する振替口座簿

法定申告期限（ほうていしんこくきげん）

The deadline the national tax laws set for filing a tax return (including a deadline those laws treat as one, and, in some transitional provisions, the day a return claiming a refund is filed).

国税に関する法律の規定により納税申告書を提出すべき期限

期限内申告書（きげんないしんこくしょ）

In Chapter IV (special provisions on the Inheritance Tax Act), a return filed by the due date as defined in Article 17, paragraph (2) of the Act on General Rules for National Taxes: a tax return a taxpayer must file with the district tax office director (税務署長) by the statutory due date for a national tax assessed by self-assessment (申告納税方式).

国税通則法第十七条第二項に規定する期限内申告書

個人番号（こじんばんごう）

The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

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（平成二十五年法律第二十七号）第二条第五項に規定する個人番号