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商品先物取引（しょうひんさきものとりひき）

A futures transaction as defined in Article 2, paragraph (3) of the Commodity Derivatives Transaction Act: one of the transactions that paragraph lists — such as futures sales, price-difference transactions and options on commodities or commodity indices — carried out on a commodity market under the standards and methods a commodity exchange sets.

商品先物取引法第二条第三項に規定する先物取引

仮特別徴収税額（かりとくべつちょうしゅうぜいがく）

For a pensioner whose municipal inhabitant tax (市町村民税) is collected from public pensions (特別徴収対象年金所得者), half of the income levy (所得割額) and per-capita levy (均等割額) on public pension income of two years before in the previous fiscal year's tax (only the income levy where the per-capita levy was collected by special collection under Article 321-3, paragraph 1), rounded down to the nearest 100 yen and at least 100 yen, which the municipality collects from pensions paid between 1 April and 30 September.

…に係る所得に係る所得割額及び均等割額の合算額（当該特別徴収対象年金所得者に係る均等割額を第三百二十一条の三第一項の規定により特別徴収の方法によつて徴収した場合には、前々年中の公的年金等に係る所得に係る所…

特定電気通信設備（とくていでんきつうしんせつび）

Telecommunications facilities (電気通信設備, as defined in Article 2, item (ii) of the Telecommunications Business Act) used for specified telecommunications (特定電気通信).

特定電気通信の用に供される電気通信設備（電気通信事業法第二条第二号に規定する電気通信設備をいう。第五条第二項において同じ。）

締約国登録自動車（ていやくこくとうろくじどうしゃ）

An automobile registered in a contracting state as defined in Article 2, paragraph (2) of the Act on Special Provisions of the Road Transport Vehicle Act Incidental to Enforcement of the "Convention on Road Traffic": a vehicle registered by a contracting state other than Japan, or a subdivision of one, or a trailer it tows, that was imported under the customs rules for temporary importation, is for the use of the person who imported it, and has not passed one year since its import was permitted.

道路交通に関する条約の実施に伴う道路運送車両法の特例等に関する法律（昭和三十九年法律第百九号）第二条第二項に規定する締約国登録自動車

個人番号関係事務（こじんばんごうかんけいじむ）

Work, carried out under Article 9(4) in connection with work using Individual Numbers (個人番号利用事務), that uses other people's Individual Numbers (個人番号) to the extent needed, such as submitting documents bearing other people's numbers where a law, regulation or local ordinance (条例) requires it.

第九条第四項の規定により個人番号利用事務に関して行われる他人の個人番号を必要な限度で利用して行う事務

子会社対象外国会社（こがいしゃたいしょうがいこくがいしゃ）

In Article 16-2, a company listed in paragraph (1), items (vii) to (xi) or (xv) of that Article (for items (xi) and (xv), only a foreign company), a special holding company (特例持株会社) — a holding company with a company eligible to be a subsidiary company (子会社対象会社) as its subsidiary — or a foreign company of the same type as or similar to a holding company that has such a subsidiary.

…る会社にあつては、外国の会社に限る。）、持株会社（子会社対象会社を子会社としている会社に限る。第十六条の四第一項において「特例持株会社」という。）又は外国の会社であつて持株会社と同種のもの若しくは持株会…

多数消費者財産被害事態（たすうしょうひしゃざいさんひがいじたい）

A situation under Article 2, paragraph (5), item (iii) in which a business (事業者) deals with consumers unfairly and against their financial interests, by presenting the goods, services, rights or terms of the deal as significantly different from what they are or in another way a Cabinet Order (政令) sets, so that the property of many consumers is or may be damaged.

第五項第三号に掲げる事態のうち、同号に定める行為に係る取引であって次の各号のいずれかに該当するものが事業者により行われることにより、多数の消費者の財産に被害を生じ、又は生じさせるおそれのあるもの

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

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

地域（ちいき）

In Article 7-2, paragraph (3), items (i) and (ii)(a), a region (地域) designated by Cabinet Order (政令) under Article 2, item (v)(b) of the Immigration Control and Refugee Recognition Act, whose competent authorities issue documents equivalent to passports.

法第二条第五号ロに規定する地域

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（確定申告に係る更正等又は決定による中間納付額の還付）、第百三十五条第三項第三号及び第四項（仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例）、第百四十七条の三（更正等による所得税額等の還付）並びに第百四十七条の四（確定申告に係る更正等又は決定による中間納付額の還付）の場合を除き、国税通則法第二十五条（決定）の規定による決定

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

事業（じぎょう）

In Article 7, a business covered by workers’ accident compensation insurance (労働者災害補償保険); where Article 8 of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance treats a business carried out through several layers of subcontracting as one business with the prime contractor as its employer, the business as it would stand without that Article.

労働保険の保険料の徴収等に関する法律（昭和四十四年法律第八十四号）第八条の規定の適用を受ける事業にあつては、同条の規定の適用がないものとした場合における事業

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