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プログラム（ぷろぐらむ）

Instructions to a computer (電子計算機), including its input and output devices, combined so that they can produce a particular result.

電子計算機（入出力装置を含む。この項及び第九十九条の三第一項第一号を除き、以下同じ。）に対する指令であつて、一の結果を得ることができるように組み合わされたもの

公開買付者（こうかいかいつけしゃ）

In Article 27-30-11, paragraphs (2) and (4), a tender offeror as defined in Article 27-3, paragraph (2): a person that has given public notice of the commencement of a tender offer by someone other than the issuer of the share certificates, etc. (株券等).

第二十七条の三第二項に規定する公開買付者

適格投資家（てきかくとうしか）

In Article 29-5, a professional investor (特定投資家), a person a Cabinet Office Order (内閣府令) specifies as comparable to one in knowledge, experience and assets, or a person a Cabinet Order (政令) specifies as closely related to a financial instruments business operator (including a person seeking registration under Article 29).

…験及び財産の状況に照らして特定投資家に準ずる者として内閣府令で定める者又は金融商品取引業者（第二十九条の登録を受けようとする者を含む。）と密接な関係を有する者として政令で定める者

信託会社等（しんたくがいしゃとう）

Trust companies (信託会社), and financial institutions authorized under Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions, which allows banks and other financial institutions specified by Cabinet Order (政令) to carry on trust business with the Prime Minister's authorization.

信託会社又は金融機関の信託業務の兼営等に関する法律第一条第一項の認可を受けた金融機関

投資運用業（とうしうんようぎょう）

Investment management business as defined in Article 28, paragraph (4): the part of financial instruments business (金融商品取引業) that consists in carrying on as a business the acts in Article 2, paragraph (8), items (xii), (xiv) and (xv) — managing money or other property, on investment decisions (投資判断) based on an analysis of the value, etc. of financial instruments, as an investment in securities or in rights under derivatives transactions, whether under a discretionary investment contract (投資一任契約) or an asset management contract with a registered investment corporation (登録投資法人), or for the holders of the rights items (xiv) and (xv) list who contributed it — including where a bank, a cooperative financial institution or another financial institution a Cabinet Order (政令) specifies carries them on.

第二十八条第四項に規定する投資運用業

不動産の表示（ふどうさんのひょうじ）

The registered details that describe a piece of land or a building itself, such as its location, parcel number or building number, land category, area, and a building's type, structure and floor area, as listed in Article 27, items (i), (iii) and (iv), Article 34(1), Article 43(1), Article 44(1) and Article 58(1).

不動産についての第二十七条第一号、第三号若しくは第四号、第三十四条第一項各号、第四十三条第一項、第四十四条第一項各号又は第五十八条第一項各号に規定する登記事項

健康管理時間（けんこうかんりじかん）

The total time a worker under the highly-skilled professional system has spent working, both at the workplace and outside it, which the employer must track to look after the worker's health under Labor Standards Act Article 41-2, paragraph (1), item (iii).

同項第三号に規定する健康管理時間

性的影像記録（せいてきえいぞうきろく）

An electronic or magnetic record (電磁的記録) or other record created by the acts in Article 2, paragraph (1) or Article 6, paragraph (1), or a copy of all or part of such a record, as far as the copy takes in the part recording images of the covered sexual pose, etc. (対象性的姿態等) — or, for a record created through the acts in Article 2, paragraph (1), item (iv) or Article 5, paragraph (1), item (iv), of the sexual pose, etc. (性的姿態等).

前条第一項各号に掲げる行為若しくは第六条第一項の行為により生成された電磁的記録（電子的方式、磁気的方式その他人の知覚によっては認識することが…

集団投資信託（しゅうだんとうししんたく）

A group investment trust as Article 176, paragraph (3) of the Income Tax Act names it: a jointly managed trust (合同運用信託), an investment trust of the kind Article 2, item (xxix), (b) of the Corporation Tax Act lists, or a specified trust issuing beneficiary certificates (特定受益証券発行信託), as Article 13, paragraph (3), item (i) of the Income Tax Act groups them, limited to one entrusted to an office in Japan.

法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する集団投資信託

無記名株式等（むきめいかぶしきとう）

Bearer shares, including bearer beneficiary certificates of a Bond-Based Investment Trust (公社債等運用投資信託) other than one under public offering, and bearer beneficiary certificates for a company bond-type beneficial interest (社債的受益権).

法第三十六条第三項（収入金額）に規定する無記名株式等

法人課税信託（ほうじんかぜいしんたく）

A trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act: a trust that issues beneficiary certificates, has no beneficiary, has a corporation as settlor and meets certain conditions, or is an investment trust or a specific purpose trust, other than collective investment trusts and certain others.

法人税法第二条第二十九号の二に規定する法人課税信託

公示保全処分（こうじほぜんしょぶん）

A provisional order (保全処分) that has a court enforcement officer (執行官) publicly announce what another provisional order says, by posting a notice or other sign at the place where the immovable property is, as Article 55, paragraph (1) defines it.

第五十五条第一項に規定する公示保全処分

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…

電気通信設備（でんきつうしんせつび）

Machines, apparatus, lines and other electrical facilities for carrying out telecommunications (電気通信), as defined in the Telecommunications Business Act.

電気通信事業法第二条第二号に規定する電気通信設備

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

法人課税信託（ほうじんかぜいしんたく）

In Article 64, paragraph (5), a trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act.

法人税法第二条第二十九号の二に規定する法人課税信託

財産開示手続（ざいさんかいじてつづき）

In Article 42, paragraph (6) and Article 249, paragraphs (1) and (2), the asset disclosure procedure under Article 196 of the Civil Enforcement Act: the procedure under that Act for disclosing a debtor's property.

民事執行法第百九十六条に規定する財産開示手続

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…

特定株式交換（とくていかぶしきこうかん）

In Article 37-14-3(6), a share exchange in which the shareholders of the wholly owned subsidiary in the exchange (株式交換完全子法人) receive nothing but shares of one foreign corporation among the foreign wholly controlling parent corporations (外国株式交換完全支配親法人), leaving aside dividends and payments to shareholders who opposed the exchange and asked to be bought out.

株式交換で、法人税法第二条第十二号の六に規定する株式交換完全子法人の株主に外国株式交換完全支配親法人のうちいずれか一の外国法人…

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