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算定期間（さんていきかん）

In Article 58-2, for type I funds transfer services one business day, and for type II or type III funds transfer services the period of up to one week that the funds transfer service provider fixes for each type under Article 43, paragraph (1), item (ii).

第一種資金移動業にあっては一営業日を、第二種資金移動業又は第三種資金移動業にあっては第四十三条第一項第二号に規定する一週間以内で資金移動業の種別ごとに資金移動業者が定める期間

供託期限（きょうたくきげん）

In Article 58-2, the deadline for depositing security for providing funds transfer services (履行保証金): for type I funds transfer services, the last day of the period the funds transfer service provider fixes, within one week of each business day and within the limit a Cabinet Office Order (内閣府令) sets; for type II or type III, the last day of the period the provider fixes for each type, within one week of the base date (基準日) of Article 43, paragraph (1), item (ii) and within the limit that Order sets.

第一種資金移動業にあっては第四十三条第一項第一号に規定する各営業日から一週間以内で内閣府令で定める期間内において資金移動業者が定める期間の末日を、第…

電気通信（でんきつうしん）

Sending, passing on or receiving signs, sounds or images by wire, radio or other electromagnetic means, as defined in Article 2(i) of the Telecommunications Business Act.

電気通信事業法（昭和五十九年法律第八十六号）第二条第一号に規定する電気通信

運用財産（うんようざいさん）

Money and other property that a financial instruments business operator, etc. (金融商品取引業者等) carrying on investment management business (投資運用業) manages on behalf of rights holders (権利者) under Article 42, paragraph (1).

第三十五条第一項第十五号に規定する運用財産

公開会社（こうかいがいしゃ）

A stock company whose articles of incorporation do not require the company's approval for transfers of at least some of its shares; it need not be listed on a stock exchange.

会社法第二条第五号に規定する公開会社

従属業務（じゅうぞくぎょうむ）

In Article 16-2, paragraph (1), services a Cabinet Office Order (内閣府令) specifies as dependent on the business of a bank or of a company listed in items (ii) to (x) of that paragraph.

銀行又は前項第二号から第十号までに掲げる会社の営む業務に従属する業務として内閣府令で定めるもの

プログラム（ぷろぐらむ）

Instructions given to a computer, combined so as to produce a particular result, as used by a body that investigates electronic public notices under Article 944.

電子計算機に対する指令であって、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

特別永住者（とくべつえいじゅうしゃ）

A special permanent resident: a person who lost Japanese nationality under the Treaty of Peace with Japan, or a descendant of such a person, who may live permanently in Japan under the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (特例法).

日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号。以下この章において「入管特例法」という。）に定める特別永住者

労働者派遣（ろうどうしゃはけん）

Worker dispatch as defined in Article 2, item (i) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985): having workers one employs work under another person's direction and orders, and for that person, while they stay in one's own employment, not counting an arrangement made with that other person for it to employ the workers.

同条第一号に規定する労働者派遣

決済用情報（けっさいようじょうほう）

In Article 35-16, paragraph (1), a number, symbol or other information, other than the user's credit card numbers (クレジットカード番号等), that a user can present or quote to buy goods or rights from particular sellers or receive services from particular service providers — information a payment service links to the card number.

当該クレジットカード番号等以外の番号、記号その他の情報であつて、当該利用者がそれを提示し又は通知して、特定の販売業者から商品若しくは権利を購入…

金融機関等（きんゆうきかんとう）

The bodies listed in Article 2, paragraph 1 of the Deposit Insurance Act and the agricultural and fishery cooperatives (農水産業協同組合) defined in Article 2, paragraph 1 of the Agricultural and Fishery Cooperatives Savings Insurance Act, which must keep their depositors' information searchable by Individual Number (個人番号) or corporate number (法人番号).

預金保険法（昭和四十六年法律第三十四号）第二条第一項各号に掲げる者及び農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）第二条第一項に規定する農水産業協同組合

協同組合等（きょうどうくみあいとう）

A cooperative, etc. as defined in Article 2, item 7 of the Corporation Tax Act: a corporation listed in Appended Table 3 (別表第三) of that Act, such as fishery cooperatives (漁業協同組合), consumer cooperatives (消費生活協同組合), shinkin banks (信用金庫) and forest owners' cooperatives (森林組合).

法人税法第二条第七号に規定する協同組合等

放鳥獣猟区（ほうちょうじゅうりょうく）

A hunting ground (猟区) meant only for taking game birds and animals that have been released there, as defined in Article 68, paragraph 2, item 4 of the Act on the Protection and Management of Wildlife, and the Optimization of Hunting; a hunter registration (狩猟者の登録) for such grounds only is taxed at a quarter of the usual hunting tax (狩猟税) rate.

鳥獣の保護及び管理並びに狩猟の適正化に関する法律（平成十四年法律第八十八号）第六十八条第二項第四号に規定する放鳥獣猟区

法定納期限（ほうていのうきげん）

The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.

国税通則法第二条第八号に規定する法定納期限

電子呼出状（でんしよびだしじょう）

In Article 94, paragraphs (1) and (2) and Article 256, paragraph (3), an electronic or magnetic record (電磁的記録) that a court clerk (裁判所書記官) prepares, as the Rules of the Supreme Court (最高裁判所規則) provide, recording the date, time and place at which a person must appear, to notify them that they must appear on a court date (期日) the presiding judge has set.

裁判所書記官が、最高裁判所規則で定めるところにより、裁判長が指定した期日に出頭すべき旨を告知するために出頭すべき者において出頭すべき日時及び場所を記録して作成した電磁的記録

特定収入等（とくていしゅうにゅうとう）

Revenue, expenditure, profits or losses (収入等) of an entity that fall under Article 82, item (v)(a) or (b) — those the tax laws named there treat as its members'.

同号イ又はロに掲げる収入等

消費者団体（しょうひしゃだんたい）

A consumer organization as referred to in Article 8 of the Basic Act on Consumer Policies (Act No. 78 of 1968), which describes such organizations as working on their own initiative to collect and provide information on consumers' lives, voice opinions, inform and educate consumers, and prevent and remedy harm to them.

消費者基本法（昭和四十三年法律第七十八号）第八条の消費者団体

連鎖販売業（れんさはんばいぎょう）

A business of selling articles or providing services for payment (or arranging either) that draws people in to resell the goods, sell them on consignment or arrange their sale, or to provide or arrange the same kind of services, with the prospect of a specified profit (特定利益), 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).

…のあつせんを含む。）の事業であつて、販売の目的物たる物品（以下この章及び第五十八条の二十一第一項第一号イにおいて「商品」という。）の再販売（販売の相手方が商品を買い受けて販売することをいう。以下同じ。）…

一時居住者（いちじきょじゅうしゃ）

In Article 1-3, paragraph (1), on who pays inheritance tax, a person who, when the inheritance begins, holds a status of residence (在留資格) listed in the upper column of Appended Table I of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951) and who, in the 15 years before the inheritance began, had a domicile (住所) in the area where this Act is in force for 10 years or less in total.

相続開始の時において在留資格（出入国管理及び難民認定法（昭和二十六年政令第三百十九号）別表第一（在留資格）の上欄の在留資格をいう。次号及び次条第三項において同じ。）を有する者であつて当該相続の開始前十五年以内においてこの法律の施行地に…

分社型分割（ぶんしゃがたぶんかつ）

In Chapter III (special provisions on the Corporation Tax Act), a company split by spin-off as defined in Article 2, item (xii)-10 of the Corporation Tax Act: a company split (分割) in which the assets the splitting corporation (分割法人) receives as consideration are not given to its shareholders, etc. on the day of the split (splits with no consideration aside), or a split with no consideration (無対価分割) where, just before it, the splitting corporation holds shares of the succeeding corporation (分割承継法人) and the succeeding corporation does not hold all the splitting corporation's issued shares, etc.

法人税法第二条第十二号の十に規定する分社型分割