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公社管理道路（こうしゃかんりどうろ）

In Article 76-4 and Article 76-6, paragraphs (8) and (9), a road that a local road public corporation maintains, repairs and restores after disasters under Article 14 of the Act on Special Measures concerning Road Construction and Improvement, or does so with a permission under Article 15, paragraph (1) of that Act.

地方道路公社（地方道路公社法（昭和四十五年法律第八十二号）第一条の地方道路公社をいう。以下同じ。）が道路整備特別措置法第十四条の規定により維持、修繕及び災害…

個人識別事項（こじんしきべつじこう）

In Article 3, a person's name and date of birth, or name and address, as stated in a copy of their certificate of residence (住民票の写し) or a certificate of what it records, as defined in Article 12, paragraph (1), item (ii) of the Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014).

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施行令（平成二十六年政令第百五十五号）第十二条第一項第二号に規定する個人識別事項

侵害関連通信（しんがいかんれんつうしん）

In Article 5, paragraphs (1) and (2), a transmission by telecommunications of an identification code (識別符号) — the letters, numbers, symbols or other code a specified telecommunications service provider (特定電気通信役務提供者) uses to tell those entitled to its service apart from others — or of another code, made by the sender (発信者) of violating information (侵害情報) to use, or to stop using, the service through which that information was sent, and of a kind that a Ministry of Internal Affairs and Communications Order (総務省令) sets as within what is needed to identify the sender.

…信に係る特定電気通信役務を利用し、又はその利用を終了するために行った当該特定電気通信役務に係る識別符号（特定電気通信役務提供者が特定電気通信役務の提供に際して当該特定電気通信役務の提供を受けることができ…

特定株式分配（とくていかぶしきぶんぱい）

In Article 37-14-3(6), a share distribution (株式分配, as Article 2(xii-15-2) of the Corporation Tax Act defines it) in which the shareholders, etc. of the corporation making the distribution in kind receive nothing but shares of the wholly owned foreign subsidiary (外国完全子法人), given in proportion to their holdings.

法人税法第二条第十二号の十五の二に規定する株式分配で、同条第十二号の五の二に規定する現物分配法人の株主等に外国完全子法人の株式以外の資産が交付されなかつたもの（当該株…

適用対象金額（てきようたいしょうきんがく）

In Article 40-4, the income for a business year of a specified foreign affiliated company (特定外国関係会社) or subject foreign affiliated company (対象外国関係会社), computed from its accounts by standards a Cabinet Order (政令) sets that follow the Corporation Tax Act and this Act (the base income amount (基準所得金額)), then adjusted, as a Cabinet Order provides, for deficits arising in business years beginning in the previous seven years and for taxes on that income.

…法律による各事業年度の所得の金額の計算に準ずるものとして政令で定める基準により計算した金額（以下この号において「基準所得金額」という。）を基礎として、政令で定めるところにより、当該各事業年度開始の日前七…

特別特定取得（とくべつとくていしゅとく）

As paragraph (12) defines: an acquisition, etc. of a home (住宅の取得等) whose price or cost includes consumption tax charged at the rate set by Article 3 of Act No. 68 of 2012, the 2012 reform of the tax system to secure stable funding for social security, together with the local consumption tax charged on it.

前項に規定する特別特定取得

住宅借入金等（じゅうたくかりいれきんとう）

In Article 41-5, a loan or debt, other than interest, of a kind a Cabinet Order (政令) sets, taken on for building or buying a house used as a dwelling or acquiring its site — such as a loan from a financial institution or the Japan Housing Finance Agency that the contract says is repaid in instalments over ten years or more.

…新築若しくは取得又は当該家屋の敷地の用に供される土地若しくは当該土地の上に存する権利の取得（以下この号において「住宅の取得等」という。）に要する資金に充てるために第八条第一項に規定する金融機関又は独立行…

揮発油自動車（きはつゆじどうしゃ）

In Article 90-12, a motor vehicle whose internal combustion engine runs on gasoline (揮発油), other than an inspected motor vehicle (検査自動車) listed in paragraph (1), item (iii): a hybrid that uses electricity as well and can be charged from an outside source (電力併用自動車), as a Ministry of Finance Order (財務省令) specifies.

揮発油を内燃機関の燃料とする自動車をいい、前号に掲げる検査自動車に該当するものを除く

権利管理情報（けんりかんりじょうほう）

Information on the moral rights of authors, copyright, print rights or the rights in Article 89, paragraph (1) to (4) (copyright, etc., 著作権等), recorded or transmitted by electronic or magnetic means (電磁的方法) together with a work, performance, phonogram, or the sounds or images of a broadcast or cablecast, that identifies the work, its right holders or other matters a Cabinet Order (政令) sets, states the terms of use on which permission is given, or allows these to be identified when checked against other information; excluding information not used for computerised rights management, such as tracking use or handling permissions.

…第一項に規定する著作者人格権若しくは著作権、出版権又は第八十九条第一項から第四項までの権利（以下この号において「著作権等」という。）に関する情報であつて、イからハまでのいずれかに該当するもののうち、電磁…

戸籍関係情報（こせきかんけいじょうほう）

Information, specified by Ministry of Justice Order (法務省令) as information to be provided under Article 19, item (viii) or (ix), that can be produced by computer processing of the duplicate copies (副本) of family registers (戸籍) or removed family registers (除かれた戸籍) kept on magnetic disk — such as whether a person recorded there has a parent-child or other family relationship with another, or about marriage and the forming of other family relationships — and that contains an information provision personal identification code (情報提供用個人識別符号).

…の身分関係の存否に関する情報、婚姻その他の身分関係の形成に関する情報その他の情報のうち、第十九条第八号又は第九号の規定により提供するものとして法務省令で定めるものであって、情報提供用個人識別符号（同条第八号又は第九号の規定による利用特定個人情報の提供を管理し、及び当該利用特定個人情報を検索するために必要な限度で第二…

紛争解決手続（ふんそうかいけつてつづき）

Except in Article 100, paragraph (3), procedures for resolving without litigation disputes that the parties can settle concerning funds transfer services (資金移動業), electronic payment instruments services (電子決済手段等取引業), cryptoasset exchange services (暗号資産交換業) or electronic payment instruments and cryptoasset intermediary services (電子決済手段・暗号資産サービス仲介業).

資金移動業、電子決済手段等取引業、暗号資産交換業又は電子決済手段・暗号資産サービス仲介業に関する紛争で当事者が和解をすることができるものについて訴訟手続によらずに解決を図る手続

投資運用業等（とうしうんようぎょうとう）

In Article 2, paragraphs (43) and (44) and Article 66-80, paragraph (2), investment management business (投資運用業) as defined in Article 28, paragraph (4); specially permitted services for qualified institutional investors, etc. (適格機関投資家等特例業務) under Article 63, paragraph (2) that consist in the act in Article 63, paragraph (1), item (ii); or specially permitted services for foreign investors, etc. (海外投資家等特例業務) under Article 63-8, paragraph (1) that consist in the act in its item (i).

…、適格機関投資家等特例業務（第六十三条第二項に規定する適格機関投資家等特例業務をいい、同条第一項第二号に掲げる行為を行うものに限る。）又は海外投資家等特例業務（第六十三条の八第一項に規定する海外投資家等…

算出基礎情報（さんしゅつきそじょうほう）

The prices, indices, figures and other information provided to a specified financial index administrator (特定金融指標算出者) as the basis for calculating a specified financial index (特定金融指標).

第三十八条第七号に規定する算出基礎情報

贈与満了基準日（ぞうよまんりょうきじゅんび）

The earlier of the day five years after a gift by which assets pass to a nonresident (非居住者) — ten years where an extension is filed under Article 137-3, paragraph (3) — and the day the donee returns to Japan or another case of Article 60-3, paragraph (6), item (i) or (iii), or one a Cabinet Order (政令) specifies, arises; the deferral of the donor's tax under Article 137-3, paragraph (1) lasts until four months after the day after it.

当該贈与の日から五年を経過する日又は受贈者帰国等の場合（第六十条の三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。第三項第一号において同じ。）に該当することとなつた日のいずれか早い日

退職金共済契約（たいしょくきんきょうさいけいやく）

A retirement allowance mutual aid contract as Article 73, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines it: a contract under which an employer pays contributions to an organization running a retirement allowance mutual aid business, and the organization promises to pay retirement benefits when the employer's employees retire.

同項第一号に規定する退職金共済契約

当期純損益金額（とうきじゅんそんえききんがく）

The net profit or net loss of a constituent entity (構成会社等) or joint venture (共同支配会社等) for a covered fiscal year (対象会計年度), in the amount a Cabinet Order (政令) sets, on which the consolidated financial statements used for it — its ultimate parent entity's, or for a joint venture those of the joint venture at the head of it — are based, as Article 82, item (xxvi) defines it.

第八十二条第二十六号に規定する当期純損益金額

適格簡易請求書（てきかくかんいせいきゅうしょ）

An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) may give instead of a qualified invoice (適格請求書) for taxable transfers in retail and other businesses a Cabinet Order (政令) sets, stating the issuer's name and registration number, the date, what was supplied (marking items taxed at the reduced rate), the tax-exclusive or tax-inclusive total for each tax rate, and the consumption tax amount or the rate applied.

第五十七条の四第二項に規定する適格簡易請求書

一般用医薬品等（いっぱんよういやくひんとう）

Pharmaceuticals requiring guidance (要指導医薬品) and over-the-counter drugs (一般用医薬品) as defined in Article 4, paragraph 5, items 3 and 4 of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, as used in Article 41-17 on the deduction for buying them.

医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第四条第五項第三号に規定する要指導医薬品及び同項第四号に規定する一般用医薬品

石油ガス自動車（せきゆがすじどうしゃ）

In Article 90-12, a passenger motor vehicle whose internal combustion engine runs on liquefied petroleum gas (液化石油ガス), other than an inspected motor vehicle (検査自動車) listed in paragraph (1), item (iii): a hybrid that uses electricity as well and can be charged from an outside source (電力併用自動車), as a Ministry of Finance Order (財務省令) specifies.

液化石油ガスを内燃機関の燃料とする乗用自動車をいい、第三号に掲げる検査自動車に該当するものを除く

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.

…で定める国債証券その他の内閣府令で定める債券（社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二百七十八条第一項に規定する振替債を含む。）の保有により運用するものであることその他内閣府令で定…