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価格減少行為（かかくげんしょうこうい）

An act that reduces, or is likely to reduce, the price of immovable property (不動産), as Article 55, paragraph (1) defines it.

不動産の価格を減少させ、又は減少させるおそれがある行為

道路管理者等（どうろかんりしゃとう）

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（昭和二十七年法律第百八…

退職手当金等（たいしょくてあてきんとう）

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

特定管理方法（とくていかんりほうほう）

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

承継特定株式（しょうけいとくていかぶしき）

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.

…該相続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…

実質支配関係（じっしつしはいかんけい）

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

住宅借入金等（じゅうたくかりいれきんとう）

In Article 41-2-3, paragraphs (1) to (3), housing loans, etc. as Article 41, paragraph (1) defines them: loans and debts, other than interest, for a housing acquisition, etc. (住宅の取得等) that are repaid in instalments over ten years or more, such as loans from financial institutions, debts to builders or sellers, and loans from an employer.

第四十一条第一項に規定する住宅借入金等

債券現先取引（さいけんげんさきとりひき）

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

他の通算法人（たのつうさんほうじん）

Another domestic corporation that, on the day the defining provision fixes (such as the last day of the corporation's covered or applicable business year), has a group tax sharing full controlling interest (通算完全支配関係) with the corporation.

当該内国法人の当該適用事業年度終了の日（以下この項において「基準日」という。）において当該内国法人との間に通算完全支配関係がある他の内国法人

非課税拠出額（ひかぜいきょしゅつがく）

The total of the amounts stated, as amounts to be exempted from gift tax under Article 70-2-2, paragraph (1), in the return for tax exemption of education funds (教育資金非課税申告書) and any additional return for tax exemption of education funds (追加教育資金非課税申告書).

教育資金非課税申告書又は第四項本文に規定する追加教育資金非課税申告書に前項本文の規定の適用を受けるものとして記載された金額を合計した金額

電子募集業務（でんしぼしゅうぎょうむ）

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

特定関与行為（とくていかんよこうい）

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…

個人番号カード（こじんばんごうかーど）

An Individual Number Card as defined in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: a card showing, among other things, the holder's name, address, date of birth, sex and Individual Number (個人番号), with a photograph unless the holder is below an age set by Ministerial Order, and with that information also recorded electronically.

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。以下「番号利用法」という。）第二条第七項に規定する個人番号カード

標準報酬平均額（ひょうじゅんほうしゅうへいきんがく）

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

地方税関係法令（ちほうぜいかんけいほうれい）

The Local Tax Act together with the orders (命令), ordinances (条例) and rules (規則) made under it.

地方税法第七百四十七条の二第一項に規定する地方税関係法令

保管電磁的記録（ほかんでんじてききろく）

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.

刑事訴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…

特定信託受益権（とくていしんたくじゅえきけん）

A beneficial interest in a money trust, shown as property value that can be transferred electronically, whose trustee keeps at least the share a Cabinet Office Order (内閣府令) sets of the money entrusted in bank deposits and savings, invests the rest in government bonds or other bonds that Order specifies and meets its other requirements, as defined in Article 2, paragraph (9) of the Payment Services Act.

資金決済に関する法律第二条第九項（定義）に規定する特定信託受益権

金融商品取引所（きんゆうしょうひんとりひきじょ）

In Article 81-5, a financial instruments exchange as Article 2, paragraph (16) of the Financial Instruments and Exchange Act defines it.

金融商品取引法第二条第十六項（定義）に規定する金融商品取引所

外国合併親法人（がいこくがっぺいおやほうじん）

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.

…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。以下この項において「発行済株式等」という。）の全部を直接又は間接に保有する関係として政令で定める関係がある外国…

無限責任組合員（むげんせきにんくみあいいん）

A general partner with unlimited liability of an investment limited partnership as defined in Article 2, paragraph (2) of the Limited Partnership Act for Investment, or a person in a similar position under a foreign partnership contract (外国組合契約).

投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合の無限責任組合員及び外国組合契約におけるこれに類する者