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外国信託（がいこくしんたく）

A foreign investment trust (外国投資信託) — a trust set up in a foreign country under its laws that is similar to an investment trust, as defined in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations — that is similar to a specified investment trust (特定投資信託) under Article 68-3-3, paragraph (1).

投資信託及び投資法人に関する法律第二条第二十四項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するもの

組合契約（くみあいけいやく）

In Article 67-12, a partnership contract under Article 667, paragraph (1) of the Civil Code, an investment limited partnership agreement under Article 3, paragraph (1) of the Limited Partnership Act for Investment, similar contracts abroad (including those a Cabinet Order (政令) names), and silent partnership contracts, etc. (匿名組合契約等).

民法第六百六十七条第一項に規定する組合契約及び投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約並びに外国におけるこれらに類する契約（政令で定めるものを含む。）並…

貸借料等（たいしゃくりょうとう）

In Article 67-17(7) and (8), the gains from bond transactions with a repurchase/resale agreement (債券現先取引) of kinds a Cabinet Order (政令) specifies, and the money paid as the fee for lending securities to a specified financial institution, etc. (特定金融機関等) under a securities lending transaction, that a foreign financial institution, etc. (外国金融機関等) receives.

同条第一項に規定する債券現先取引（第九項において「債券現先取引」という。）から生ずる差益として政令で定めるもの又は同条第一項に規定する証券貸借取引による特定金融機関等に対する同項各号に掲げる有価証券の貸付けの対価として支払われる金銭

親会社等（おやがいしゃとう）

In Article 24, paragraphs (8), (9) and (11) to (13) as Article 24-7, paragraph (5) applies them to a parent company, etc. that is a foreign company, a parent company, etc. as defined in Article 24-7, paragraph (1): a company that owns a majority of the voting rights of a company that must file annual securities reports, or another person a Cabinet Order (政令) specifies as closely related to such a company.

第二十四条の七第一項に規定する親会社等

売付け等（うりつけとう）

In Article 171-2, paragraph (1), a sale of securities, acting as intermediary or agent in one, handling a public offering or secondary distribution, or another act a Cabinet Order (政令) specifies as similar to these — here, one that an unregistered business operator (無登録業者) makes in unlisted securities (未公開有価証券).

売付け又はその媒介若しくは代理、募集又は売出しの取扱いその他これらに準ずる行為として政令で定める行為

違反行為（いはんこうい）

In Article 185-7, paragraphs (12) and (13), a violation as defined in Article 175-2, paragraph (1) or (2), including the specified communication acts, etc. (特定伝達等行為) of paragraphs (13) and (14) of that Article.

第百七十五条の二第一項又は第二項に規定する違反行為をいい、同条第十三項及び第十四項に規定する特定伝達等行為を含む

受給資格（じゅきゅうしかく）

The qualification to receive the basic allowance (基本手当) under Article 13, paragraph (1) (including as read under its paragraph (2)), which turns on how long a person who has become unemployed was insured before separating from service.

前条第一項（同条第二項において読み替えて適用する場合を含む。）の規定により基本手当の支給を受けることができる資格

対象家族（たいしょうかぞく）

In Article 61-4, an insured person's spouse (including a partner in an unregistered marriage that is one in all but name), parents and children (with people a Ministry of Health, Labour and Welfare Order (厚生労働省令) treats as equivalent to them) and the spouse's parents.

当該被保険者の配偶者（婚姻の届出をしていないが、事実上婚姻関係と同様の事情にある者を含む。以下この項において同じ。）、父母及び子（これらの者に準ずる者として厚生労働省令で定めるものを含む。）並びに配偶…

親会社株式（おやがいしゃかぶしき）

Shares of the stock company that is a company's parent company, which that subsidiary company may generally not acquire.

同条第一項に規定する親会社株式

削除情報等（さくじょじょうほうとう）

In Article 41 (and in paragraph (7) of that Article as Article 42, paragraph (3) applies it), the identifiers or the equivalent (記述等) and individual identification codes (個人識別符号) deleted from personal information used to make pseudonymized personal information (仮名加工情報), together with information on how it was processed under Article 41, paragraph (1).

仮名加工情報の作成に用いられた個人情報から削除された記述等及び個人識別符号並びに前項の規定により行われた加工の方法に関する情報

差押財産等（さしおさえざいさんとう）

In Article 128, paragraph 2, seized property, etc. as Article 89, paragraph 1 defines it: seized property (差押財産) other than money, claims and securities whose underlying claims are collected under Article 57, together with specified real property under participatory seizure (特定参加差押不動産): the property that must be realized (換価) under the rules on realization.

同条第一項に規定する差押財産等

納付受託者（のうふじゅたくしゃ）

A person the Commissioner of the National Tax Agency (国税庁長官) designates under Article 34-4, paragraph (1) as able to handle the payment of national taxes properly and reliably and as meeting the requirements a Cabinet Order (政令) sets, who may pay national tax on behalf of a person who entrusts the payment to them.

次条第一項に規定する納付受託者

第三種事業（だいさんしゅじぎょう）

For the individual enterprise tax (個人の事業税), the businesses Article 72-2, paragraph 10 lists — among them medicine, dentistry, pharmacy, massage, acupuncture and similar treatment (other than when done by people who are blind or have a like visual impairment a Cabinet Order (政令) sets), veterinary practice, the work of attorneys, judicial scriveners, tax accountants and other professionals, consulting, design, barbers, beauticians, cleaning and public baths — and businesses like them that a Cabinet Order names.

次に掲げるもの

従業者の数（じゅうぎょうしゃのかず）

In Article 72-63-4, the number of employees at an individual's office or place of business as Article 72-54, paragraph 2 defines it, by which the income of an individual doing business in two or more prefectures is divided among them for enterprise tax (事業税).

第七十二条の五十四第二項に規定する従業者の数

限定相続等（げんていそうぞくとう）

A gift, or an inheritance or universal bequest (包括遺贈) accepted with limited liability (限定承認), as defined in Article 60-2, paragraph (8), by which a person whose tax on leaving Japan (国外転出) is deferred passes on assets held since departure; foreign income tax charged on it can be credited against the Japanese tax for the year of departure.

第六十条の二第八項に規定する限定相続等

満了基準日（まんりょうきじゅんび）

The earlier of the day five years after a resident leaves Japan (国外転出) — ten years where an extension is filed under Article 137-2, paragraph (2) — and the day the person returns to Japan or another case of Article 60-2, paragraph (6), item (i) or (iii), or one a Cabinet Order (政令) specifies, arises; the deferral of tax on departure under Article 137-2 lasts until four months after the day after it.

当該国外転出の日から五年を経過する日又は帰国等の場合（第六十条の二第六項第一号又は第三号に掲げる場合その他政令で定める場合をいう。次項において同じ。）に該当することとなつた日のいずれか早い日

外貨建取引（がいかだてとりひき）

A sale or purchase of assets, provision of services, lending or borrowing of money, or other transaction whose payment is made in a foreign currency.

法第五十七条の三第一項（外貨建取引の換算）に規定する外貨建取引

親法人株式（おやほうじんかぶしき）

In Article 61-2(24), shares of a corporation that, on the day the contract for a merger, company split or share exchange is made, is expected to have the relationship a Cabinet Order (政令) sets of holding, directly or indirectly, all the issued shares (発行済株式等) of the domestic corporation that is the acquiring corporation, succeeding corporation or wholly owning parent corporation in it.

…に保有する関係として政令で定める関係がある法人に該当することが当該合併等に係る契約をする日（以下この項において「契約日」という。）において見込まれる法人の株式

特定委託者（とくていいたくしゃ）

A person, other than a beneficiary (受益者), who currently holds the power to change a trust — other than a power to make only minor changes, as a Cabinet Order (政令) specifies — and who is to receive the trust's property.

信託の変更をする権限（軽微な変更をする権限として政令で定めるものを除く。）を現に有し、かつ、当該信託の信託財産の給付を受けることとされている者（受益者を除く。）

特定障害者（とくていしょうがいしゃ）

In Article 21-4, paragraphs (1) and (2), a person with a particular disability (特別障害者) as defined in Article 19-4, paragraph (2), or another person with a disability (障害者) as defined there who, as a Cabinet Order (政令) specifies, has a mental disability, such as one who usually lacks the capacity to understand matters; in either case other than a person who falls under Article 1-4, paragraph (1), items (ii) to (iv).

第十九条の四第二項に規定する特別障害者（第一条の四第一項第二号から第四号までの規定に該当する者を除く。以下この項において「特別障害者」という。）及び第十九条の四第二項に規定する障害者（特別障害者を除く。）のうち精神上の障害により事理を弁識する能力を欠く常況にある者そ…