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業務提供誘引販売業（ぎょうむていきょうゆういんはんばいぎょう）

A business of selling articles or providing services for payment (or arranging either) that draws people in with the prospect of profit from work using those goods or services, offered or arranged by the business itself, and makes transactions with them that involve a specified burden (特定負担) — buying the goods, paying for the services or providing a transaction fee (取引料).

…つせんを含む。）の事業であつて、その販売の目的物たる物品（以下この章及び第五十八条の二十三第一項第一号イにおいて「商品」という。）又はその提供される役務を利用する業務（その商品の販売若しくはそのあつせん…

株式移転完全子法人（かぶしきいてんかんぜんこほうじん）

In Chapter III (special provisions on the Corporation Tax Act), a wholly owned subsidiary corporation in a share transfer as defined in Article 2, item (xii)-6-5 of the Corporation Tax Act: a corporation whose shareholders, through a share transfer (株式移転), had the corporation newly formed by it acquire their shares in it.

法人税法第二条第十二号の六の五に規定する株式移転完全子法人

調整前事業所得税額（ちょうせいまえじぎょうしょとくぜいがく）

The amount a Cabinet Order (政令) specifies as the income tax on an individual's business income, against which the caps on the special income tax credits are set.

第十条第八項第四号に規定する調整前事業所得税額

外国合併親法人株式（がいこくがっぺいおやほうじんかぶしき）

Shares of a foreign parent corporation of the merging corporation (外国合併親法人), as defined in Article 37-14-3, paragraph (6), item (ii).

同項第二号に規定する外国合併親法人の株式

特例再計算贈与税額（とくれいさいけいさんぞうよぜいがく）

The gift tax recalculated under paragraph (2), item (viii), treating the consideration received in the transfer, merger or exchange referred to in item (i) of the preceding paragraph as the value, at the time of the gift, of the special eligible gifted unlisted shares or similar interests (特例対象受贈非上場株式等) acquired by the gift, plus the amount in item (i)(b), (ii)(b) or (iii)(b) of paragraph (12).

同号の規定の適用に係る譲渡等の対価の額、合併対価の額又は交換等対価の額に相当する金額を第一項の規定の適用…

特例再計算相続税額（とくれいさいけいさんそうぞくぜいがく）

The inheritance tax recalculated under paragraph (2), item (viii), treating the consideration received in the transfer, merger or exchange referred to in item (i) of the preceding paragraph as the value, when the inheritance began, of the special eligible unlisted shares or similar interests (特例対象非上場株式等) acquired by the inheritance, plus the amount in item (i)(b), (ii)(b) or (iii)(b) of paragraph (13).

同号の規定の適用に係る譲渡等の対価の額、合併対価の額又は交換等対価の額に相当する金額を第一項の規定の適用…

有価証券の元引受け（ゆうかしょうけんのもとひきうけ）

In Chapter III, an underwriting of securities (Article 2, paragraph (8), item (vi)) that takes one of these forms: acquiring all or part of the securities from their issuer or holder in order to have others acquire them; contracting with the issuer or holder to acquire whatever part of the securities no one else acquires; or, for share option certificates, contracting with the issuer or holder to acquire the certificates whose options their acquirers do not exercise and to exercise those options oneself or have a third party do so.

第二条第八項第六号に規定する有価証券の引受けであつて、次の各号のいずれかに該当するもの

位置情報無承諾取得等（いちじょうほうむしょうだくしゅとくとう）

Any of the acts listed in Article 2(3), done to a particular person, or to their spouse, a relative in the direct line or living with them, or anyone else closely connected to them in social life, in order to satisfy romantic or other feelings of affection for that person or resentment at those feelings going unreturned: without the person's consent, obtaining the location information (位置情報) of a device for recording or transmitting location information (位置情報記録・送信装置) in their possession, by a method a Cabinet Order (政令) sets, or of a locating device that transmits identifying information (位置特定用識別情報送信装置) in their possession, or attaching such a device to something in their possession, giving them something with one attached, or doing another act a Cabinet Order sets that makes such a device move with them.

…配偶者、直系若しくは同居の親族その他当該特定の者と社会生活において密接な関係を有する者に対し、次の各号のいずれかに掲げる行為をすること

新個人年金保険契約等（しんこじんねんきんほけんけいやくとう）

A contract of the kinds in item 1(a) to (c) of the paragraph (life insurance, the former postal life insurance (簡易生命保険) and life mutual aid (生命共済)) that provides for an annuity and is of a kind a Cabinet Order (政令) specifies, concluded on or after 1 January 2012 (other than one concluded earlier that lapsed and was revived on or after that date), or one attached to another insurance contract, that meets the conditions the item lists on who receives the annuity, how the premiums are paid and when and for how long the annuity is paid.

平成二十四年一月一日以後に締結した第一号イからハまでに掲げる契約（年金を給付する定めのあるもので政令で定めるもの（次号において「年金給付契約」という。）に限るものとし、失効した同日前に締結した当該契約が同日以後に復活し…

株式交換等完全親法人（かぶしきこうかんとうかんぜんおやほうじん）

A wholly owning parent corporation in a share exchange (株式交換完全親法人), or, for a share exchange, etc. (株式交換等) other than a share exchange, the corporation that is the largest shareholder, etc. under Article 2, item (xii)-16(a) or (b), or the one shareholder, etc. under item (xii)-16(c).

株式交換完全親法人並びに株式交換等（株式交換を除く。）に係る第十二号の十六イ及びロに規定する最大株主等である法人並びに同号ハの一の株主等である法人

通算開始直前事業年度（つうさんかいしちょくぜんじぎょうねんど）

In Article 64-11(1) and (2), the business year of a domestic corporation that includes the day before its parent corporation's first group tax sharing business year (最初通算事業年度) begins — that is, the first business year ending on or after the day the group tax sharing approval takes effect — or, for a corporation subject to fair valuation (時価評価法人) under Article 64-9(10)(i), the last day of that first business year.

当該最初通算事業年度開始の日の前日（当該内国法人が第六十四条の九第十項第一号に規定する時価評価法人である場合には、当該最初通算事業年度終了の日）の属する当該内国法人の事業年度

株式交換等完全子法人（かぶしきこうかんとうかんぜんこほうじん）

In Chapter III (special provisions on the Corporation Tax Act), a wholly owned subsidiary corporation in a share exchange or similar act as defined in Article 2, item (xii)-6-2 of the Corporation Tax Act: a corporation whose shareholders had another corporation acquire their shares in it by a share exchange (株式交換), or the target corporation (対象法人) of one of the other acts that item (xii)-16 counts as a share exchange, etc. (株式交換等) — a resolution to acquire a whole class of shares, a share consolidation or a demand for the sale of all shares — by which it comes under the full control (完全支配関係) of its largest shareholder or of the one shareholder making the demand.

法人税法第二条第十二号の六の二に規定する株式交換等完全子法人

直接保有の株式等の数（ちょくせつほゆうのかぶしきとうのかず）

The number of shares or the amount of capital contributions of a foreign corporation that a resident holds, as Article 40-5, paragraph (1), item (i) defines it.

第四十条の五第一項第一号に規定する直接保有の株式等の数

通算後譲渡損失の金額（つうさんごじょうとそんしつのきんがく）

In Article 41-5, the part of an individual's net loss for the year that, as a Cabinet Order (政令) computes it, comes from the loss on transfer of residential property (居住用財産の譲渡損失の金額), leaving out the part for land over 500 square metres included in the transferred asset.

当該個人のその年において生じた純損失の金額のうち、居住用財産の譲渡損失の金額に係るもの（当該居住用財産の譲渡損失の金額に係る譲渡資産のうちに土地又は土地の上に存する権利で政令で定める面積が五百平方メー…

組合等損失超過合計額（くみあいとうそんしつちょうかごうけいがく）

For a corporation, the excess partnership losses, etc. (組合等損失超過額) of its earlier business years, totalled for each partnership business or trust, counting only those for which it has filed final returns (確定申告書) every year since the year they were disallowed, less any part already deducted in an earlier year under Article 67-12, paragraph (2).

…おける組合等損失超過額のうち、当該組合等損失超過額につき第一項の規定の適用を受けた事業年度（以下この号において「適用年度」という。）から前事業年度まで連続して法人税法第二条第三十一号に規定する確定申告書（以下この号において「確定申告書」という。）の提出をしている場合（適用年度が前事業年度である場合には、当該適用年…

技術的保護手段の回避（ぎじゅつてきほごしゅだんのかいひ）

In Article 30, paragraph (1), item (ii), Article 113, paragraph (7) and Article 120-2, items (i) and (ii), removing or altering the signal of a technological protection measure (技術的保護手段) or otherwise interfering with its effect (except as a technical side effect of converting a recording or transmission format), or restoring sounds or images converted to need a particular conversion, so that an act the measure prevents becomes possible or an act it deters no longer meets an obstacle, unless done in line with the will of the right holders.

第二条第一項第二十号に規定する信号の除去若しくは改変その他の当該信号の効果を妨げる行為（記録又は送信の方式の変換に伴う技術的な制約によるものを除く。）を行うこと又は同号に規定する特定の変換を必要とするよう変換された著作物、実演、レコード若しくは放送若しくは有線放送に係…

特定登録金融機関業務（とくていとうろくきんゆうきかんぎょうむ）

The business a registered financial institution (登録金融機関) carries on under its registration under Article 33-2 and business incidental to it, together with the specified financial instruments business (特定金融商品取引業務) others carry on for it and the business in the acts of Article 2, paragraph (11), items (i) to (iv) that financial instruments intermediary service providers (金融商品仲介業者) carry on for it.

第百五十六条の三十八第六項に規定する特定登録金融機関業務

外国分割承継親法人株式（がいこくぶんかつしょうけいおやほうじんかぶしき）

Shares of a foreign parent corporation of the successor in a company split (外国分割承継親法人), as defined in Article 37-14-3, paragraph (6), item (iv).

前条第六項第四号に規定する外国分割承継親法人の株式

条例事務関係情報提供者（じょうれいじむかんけいじょうほうていきょうしゃ）

A person in charge of work using Individual Numbers (個人番号利用事務実施者) whom Personal Information Protection Commission Rules (個人情報保護委員会規則) name as holding a specific personal information file (特定個人情報ファイル) that records the Specific Personal Information for Use (利用特定個人情報) needed for ordinance-based work under Article 19, item (ix); under that item, the side that provides the information.

当該事務を処理するために必要な利用特定個人情報を記録した特定個人情報ファイルを保有する者として個人情報保護委員会規則で定める個人番号利用事務実施者

指定第一種紛争解決機関（していだいいっしゅふんそうかいけつきかん）

In Article 37-7, paragraph (1), item (i) and paragraph (3), item (ii), a designated dispute resolution organization (指定紛争解決機関) whose category of dispute resolution services is specified type-I financial instruments business (特定第一種金融商品取引業務) as defined in Article 156-38, paragraph (2).

…同じ。）が特定第一種金融商品取引業務（同条第二項に規定する特定第一種金融商品取引業務をいう。以下この号において同じ。）であるもの