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住宅借入金等（じゅうたくかりいれきんとう）

In Article 41-2-3, paragraphs (1) to (3), housing loans, etc. as Article 41, paragraph (1) defines them: loans and debts, other than interest, for a housing acquisition, etc. (住宅の取得等) that are repaid in instalments over ten years or more, such as loans from financial institutions, debts to builders or sellers, and loans from an employer.

第四十一条第一項に規定する住宅借入金等

債券現先取引（さいけんげんさきとりひき）

In Article 42-2, paragraphs (1), (3) and (7), a sale and purchase of bonds on condition that they be bought back or sold back, of the kind a Cabinet Order (政令) sets under Article 161, paragraph (1), item (x) of the Income Tax Act.

所得税法第百六十一条第一項第十号に規定する政令で定める債券の買戻又は売戻条件付売買取引

非課税拠出額（ひかぜいきょしゅつがく）

The total of the amounts stated, as amounts to be exempted from gift tax under Article 70-2-2, paragraph (1), in the return for tax exemption of education funds (教育資金非課税申告書) and any additional return for tax exemption of education funds (追加教育資金非課税申告書).

教育資金非課税申告書又は第四項本文に規定する追加教育資金非課税申告書に前項本文の規定の適用を受けるものとして記載された金額を合計した金額

アルコール分（あるこーるぶん）

Alcohol content as defined in Article 3, item 1 of the Liquor Tax Act (酒税法): the volume of ethyl alcohol in 100 parts of the original volume at 15 degrees Celsius, which Article 87-2 uses to set the liquor tax (酒税) rates for low-alcohol distilled spirits and liqueurs.

同条第一号に規定するアルコール分

電子募集業務（でんしぼしゅうぎょうむ）

In Chapter III, carrying on as a business, by using an electronic data processing system or another method using information and communications technology that a Cabinet Office Order (内閣府令) specifies, the public offering or private placement of the securities listed in Article 2, paragraph (8), item (vii), such as beneficiary certificates of investment trusts, or a secondary distribution of securities or solicitation for selling only to professional investors (item (viii) of that paragraph), other than acts a Cabinet Order (政令) excludes.

電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて内閣府令で定めるものにより第二条第八項第七号又は第八号に掲げる行為（政令で定めるものを除く。）を業として行うこと

特定関与行為（とくていかんよこうい）

An act that induces a person submitting disclosure documents, etc. (開示書類提出者等) to submit, provide or publish fake disclosure documents, etc. (虚偽開示書類等), or that makes it easier for them to do so by advising the person who prepares those documents on the basis of a concealment or disguise of the facts underlying the accounting, or by knowingly carrying out any part of that concealment or disguise (other than giving an audit certification).

開示書類提出者等が虚偽開示書類等を提出し、提供し若しくは公表することを容易にすべき行為であつて次の各号のいずれかに該当するもの又は開示書類提出者等が虚偽開示書類等を提出し、提供し若しくは公表することを…

個人番号カード（こじんばんごうかーど）

An Individual Number Card as defined in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: a card showing, among other things, the holder's name, address, date of birth, sex and Individual Number (個人番号), with a photograph unless the holder is below an age set by Ministerial Order, and with that information also recorded electronically.

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（平成二十五年法律第二十七号。以下「番号利用法」という。）第二条第七項に規定する個人番号カード

標準報酬平均額（ひょうじゅんほうしゅうへいきんがく）

The average standardized amount of remuneration for insureds as provided in Article 43-2, paragraph (1), item (ii), (a) of the Employees' Pension Insurance Act, used in Article 27-2, paragraph (2), item (ii) and Article 87, paragraph (5), item (ii), (a).

厚生年金保険法第四十三条の二第一項第二号イに規定する標準報酬平均額

各対象会計年度（かくたいしょうかいけいねんど）

Each covered fiscal year (対象会計年度) as defined in Article 15-2 of the Corporation Tax Act — a period for which the ultimate parent entity (最終親会社等) of a multinational enterprise group, etc. (多国籍企業グループ等) prepares its consolidated financial statements; corporation tax on that year's global minimum tax amount (国際最低課税額), global minimum tax residual amount (国際最低課税残余額) and domestic minimum tax amount (国内最低課税額) is left out of the corporation tax amount on which the corporation tax levy (法人税割) of inhabitant tax is charged.

法人税法第十五条の二に規定する対象会計年度

地方税関係法令（ちほうぜいかんけいほうれい）

The Local Tax Act together with the orders (命令), ordinances (条例) and rules (規則) made under it.

地方税法第七百四十七条の二第一項に規定する地方税関係法令

保管電磁的記録（ほかんでんじてききろく）

An electronic or magnetic record (電磁的記録) that a public prosecutor (検察官) keeps after it was moved, under an order to provide electronic or magnetic records (電磁的記録提供命令) made under Article 218, paragraph (1) or Article 509, paragraph (1) of the Code of Criminal Procedure, onto a recording medium managed by a public prosecutor, public prosecutor's assistant officer (検察事務官) or judicial police official (司法警察職員) — counting only orders to send the record over a telecommunications line (電気通信回線) and move it there, as Article 102-2, paragraph (1), item (i), (b) of that Code provides.

刑事訴訟法第二百十八条第一項又は第五百九条第一項の規定による電磁的記録提供命令（同法第百二条の二第一項第一号ロに掲げる方法（電磁的記録を記録媒体に移転させるものに限る。）による提供を命ずるもの…

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.

資金決済に関する法律第二条第九項（定義）に規定する特定信託受益権

金融商品取引所（きんゆうしょうひんとりひきじょ）

In Article 81-5, a financial instruments exchange as Article 2, paragraph (16) of the Financial Instruments and Exchange Act defines it.

金融商品取引法第二条第十六項（定義）に規定する金融商品取引所

譲渡制限付株式（じょうとせいげんつきかぶしき）

In Article 54(1), shares (including capital contributions) with restrictions on transfer or other conditions attached, of the kinds a Cabinet Order (政令) sets.

譲渡についての制限その他の条件が付されている株式（出資を含む。）として政令で定めるもの

外国合併親法人（がいこくがっぺいおやほうじん）

A foreign corporation that holds, directly or indirectly, all the issued shares or capital contributions (other than its own shares) of the merging corporation (合併法人, as in Article 2, item (xii) of the Corporation Tax Act), in a relationship a Cabinet Order (政令) specifies.

法人税法第二条第十二号に規定する合併法人との間に当該合併法人の発行済株式又は出資（自己が有する自己の株式を除く。以…

特定分割型分割（とくていぶんかつがたぶんかつ）

A company split by split-off (分割型分割, as Article 2(xii-9) of the Corporation Tax Act defines it) in which nothing but shares of one foreign corporation among the foreign succeeding parent corporations (外国分割承継親法人) is given as consideration, and those shares go to the split corporation's shareholders in proportion to their holdings.

法人税法第二条第十二号の九に規定する分割型分割で、同号イに規定する分割対価資産として外国分割承継親法人のうちいずれ…

無限責任組合員（むげんせきにんくみあいいん）

A general partner with unlimited liability of an investment limited partnership as defined in Article 2, paragraph (2) of the Limited Partnership Act for Investment, or a person in a similar position under a foreign partnership contract (外国組合契約).

投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合の無限責任組合員及び外国組合契約におけるこれに類する者

特定非営利活動（とくていひえいりかつどう）

Specified non-profit activities as defined in Article 2, paragraph (1) of the Act on Promotion of Specified Non-profit Activities.

同条第一項に規定する特定非営利活動

技術的保護手段（ぎじゅつてきほごしゅだん）

A means using electronic, magnetic or other means people cannot perceive (電磁的方法) to prevent or deter infringement of the moral rights of authors, copyright, print rights, the moral rights of performers or neighbouring rights (other than one used against the will of the right holders), working by recording on a medium or transmitting a signal to which the equipment used reacts in a particular way, or by converting a work's or performance's sounds or images so that the equipment needs a particular conversion.

…によつて認識することができない方法（次号及び第二十二号において「電磁的方法」という。）により、第十七条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に規定する実演家人格権若しくは同条第六項に規定する著作隣接権（以下この号、第三十条第一項第二号、第百十三条第七項並びに第百二十条の二第一号及び第四号において「著作権等」という。）を侵害する行為の防止又は抑止（著作権等を侵害する行…

支払可能金額等（しはらいかのうきんがくとう）

In Chapter II, for a prepaid payment instrument for an amount of money, the amount usable to pay when it was issued, and for one for goods or services, the quantity of goods or services that could be claimed when it was issued.

第一項第一号の前払式支払手段にあってはその発行された時において代価の弁済に充てることができる金額