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Book-entry national government bonds, book-entry local government bonds or book-entry corporate bonds, etc. that are discount bonds (割引債) under Article 41-12-2(6)(i), other than those whose redemption amount is worked out from an index relating to the issuer or its specially related persons that a Cabinet Order (政令) sets.
社債、株式等の振替に関する法律第八十八条に規定する振替国債、第五条の二第一項に規定する振替地方債又は第五条の三第四項第七号に規定す…
A secondary distribution of securities: an offer to sell securities already issued, or a solicitation of offers to buy them (other than acts similar to solicitation for acquisition and acts a Cabinet Office Order (内閣府令) excludes), that, for paragraph (1) securities (第一項有価証券), is made to many persons as a Cabinet Order (政令) sets or falls under none of the exemptions for solicitations made only to qualified institutional investors, only to professional investors, or to a small number of persons, and that, for paragraph (2) securities (第二項有価証券), will lead a fairly large number of persons to hold them — not counting trades on a financial instruments exchange market and other transactions a Cabinet Order specifies.
既に発行された有価証券の売付けの申込み又はその買付けの申込みの勧誘（取得勧誘類似行為に該当するものその他内閣府令で定めるものを除く。以下「売付け勧誘等」という。）のうち、当該売付け勧誘等が第一項有価証…
通報対象事実
A criminal act, or a fact that is grounds for a civil fine (過料), under this Act or one of the Acts listed in the Appended Table (別表) as Acts protecting people's life, body, property and other interests, such as consumers' interests, the environment and fair competition, including orders under them; or the facts that are the grounds for a disposition (処分) under an Act listed in the Appended Table, where breaching that disposition would be such a criminal act or ground for a fine, including, where that disposition was made for breaching another disposition or not following a recommendation, etc. (勧告等) under those Acts, the grounds for that other disposition or recommendation.
次の各号のいずれかの事実
A contract for managing the education funds (教育資金) needed for an individual's education (the donee (受贈者)) that is one of those listed: a trust contract between the donee's lineal ascendant (直系尊属) and a trustee, a deposit or savings contract with a bank, or a contract with a financial instruments business operator for the custody of securities, each stating the matters the provision requires.
個人（以下この条において「受贈者」という。）の教育に必要な教育資金を管理することを目的とする契約であつて次に掲げるもの
The corporations Article 42-2, paragraph (7), item (ii) lists: financial institutions, financial instruments business operators, etc. (金融商品取引業者等) and others a Cabinet Order (政令) sets that are financial institutions, etc. under Article 2, paragraph (2) of the Act on Close-Out Netting of Specified Financial Transactions Conducted by Financial Institutions and have an office in Japan; a financial instruments clearing organization (金融商品取引清算機関) where it takes on the debts of certain bond repurchase or securities lending transactions; and the Bank of Japan.
次に掲げる法人
The corporation tax worked out without applying the special tax credits and other provisions listed in Article 42-4, paragraph (19), item (ii) — Articles 42-4 to 42-14 as listed there, other provisions a Cabinet Order (政令) specifies, Article 62, paragraph (1), Article 62-3, paragraphs (1) and (9), Article 63, paragraph (1), and Articles 67 to 70-2 and 144 to 144-2-3 of the Corporation Tax Act — and leaving out incidental taxes (附帯税); the caps on the special corporation tax credits are set against it.
次に掲げる規定を適用しないで計算した場合の法人税の額（国税通則法第二条第四号に規定する附帯税の額を除く。）
A certified medical care corporation as defined in Article 10-4, paragraph (1) of the supplementary provisions (附則) of the 2006 Act amending the Medical Care Act and other laws to establish a system for providing good-quality medical care (Act No. 84 of 2006).
良質な医療を提供する体制の確立を図るための医療法等の一部を改正する法律（平成十八年法律第八十四号。以下この条、第七十条の七の十二及び第七十条の七の十四において「平成十八年医療法等改正法」…
In Chapter IV, any of three kinds of electronic or magnetic record (電磁的記録): one recording images of a covered sexual pose, etc. (対象性的姿態等) — or, for the acts in item (iv) of either Article, a sexual pose, etc. (性的姿態等) — created by the photographing in Article 2, paragraph (1) or by recording images transmitted through the acts in Article 5, paragraph (1); one of a private sexual image record (私事性的画像記録); and one of the kind in Article 3-2 of the Act on Regulation and Punishment of Acts Relating to Child Prostitution and Child Pornography, and the Protection of Children, which records information depicting, in a way that can be seen, a child's pose of a kind listed in Article 2, paragraph (3) of that Act.
次に掲げるもの
A monetary claim against a social medical corporation, arising from its allotment under the provisions of the Companies Act that Article 54-7 applies and redeemed on the terms decided under Article 54-3, paragraph (1), which it may issue, up to the amount its general meeting of members (社員総会) or board of councillors (評議員会) has resolved, to help carry out activities to ensure emergency medical care (救急医療等確保事業).
第五十四条の七において準用する会社法（平成十七年法律第八十六号）の規定により社会医療法人が行う割当てにより発生する当該社会医療法人を債務者とする金銭債権…
An equity interest (持分) as referred to in Article 10-3, paragraph (3), item (ii) of the supplementary provisions (附則) of the 2006 Act amending the Medical Care Act and other laws (Act No. 84 of 2006), as used in Articles 70-7-9 to 70-7-14.
平成十八年医療法等改正法附則第十条の三第三項第二号に規定する持分
Book-entry corporate bonds (振替社債) listed in Article 66(ii) of the Act on Book-Entry Transfer of Corporate Bonds and Shares, together with the similar bonds Article 5-3(4)(vii) adds, other than those whose interest is worked out from an index relating to the issuer or its specially related persons that a Cabinet Order (政令) sets.
社債、株式等の振替に関する法律第六十六条第二号に掲げる社債で同条に規定する振替社債に該当するもの（次に掲げるものを含む。以下この号…
A public or corporate bond (公社債) listed in Article 37-10, paragraph (2), item (vii) that is issued at a discount, is the separated principal or separated interest part of a bond, or pays interest but was issued at or below a ratio of its face value that a Ministry of Finance Order (財務省令) sets — other than one recorded in or deposited with a specified account (特定口座) when it is redeemed, and the foreign-currency bonds listed in Article 41-12, paragraph (7), item (i).
…おいて第三十七条の十一の三第三項第一号に規定する特定口座に係る振替口座簿（社債、株式等の振替に関する法律に規定する振替口座簿をいう。第三号ハにおいて同じ。）に記載若しくは記録がされ、又は当該特定口座に保管…
An administrative body or other person carrying out a delinquent tax collection procedure (滞納処分), a court (or, in small-claims enforcement under Article 167-2, paragraph 2 of the Civil Enforcement Act, a court clerk), a court execution officer (執行官) or a bankruptcy trustee (破産管財人).
…行する行政機関その他の者（以下本章において「行政機関等」という。）、裁判所（民事執行法（昭和五十四年法律第四号）第百六十七条の二第二項に規定する少額訴訟債権執行にあつては、裁判所書記官）、執行官及び破産管…
An account for holding, recording or margin-trading listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment in Japan, opens at a business office in Japan of a financial instruments business operator, registered financial institution or investment trust management company by filing a written notification for opening a specified account (特定口座開設届出書), so that gains on the listed shares, etc. in it are calculated separately, as Article 37-11-3(3)(i) defines it.
…品取引業を行う者に限る。）、同法第二条第十一項に規定する登録金融機関又は投資信託及び投資法人に関する法律第二条第十一項に規定する投資信託委託会社（以下この条、次条及び第三十七条の十一の六において「金融商品…
Vocational training at public human resources development facilities (公共職業能力開発施設) set up by the national government, prefectures, municipalities or the Japan Organization for Employment of the Elderly, Persons with Disabilities and Job Seekers (独立行政法人高齢・障害・求職者雇用支援機構), including training at the Polytechnic University (職業能力開発総合大学校); authorized vocational training (認定職業訓練) under Article 4, paragraph (2) of the Act on Support for the Employment of Specified Job Seekers through Implementation of Vocational Training, etc., other than kinds a Ministry of Health, Labour and Welfare Order (厚生労働省令) excludes; and other training or courses given under laws to help unemployed people adapt to work or learn the knowledge and skills a job needs, as a Cabinet Order (政令) specifies.
…練（職業能力開発総合大学校の行うものを含む。）、職業訓練の実施等による特定求職者の就職の支援に関する法律（平成二十三年法律第四十七号）第四条第二項に規定する認定職業訓練（厚生労働省令で定めるものを除く。）その他法令の規定に…
国内
The area in which this Act is in force, that is, Japan.
この法律の施行地
事業者
In Article 45, an employer (事業者) as defined in Article 2, item (iii) of the Industrial Safety and Health Act — a person who runs a business and employs workers there; for the provisions of that Act this Article lists, the person running a client's business (派遣先の事業) is also treated as an employer employing the assigned workers (派遣中の労働者) dispatched to it.
労働安全衛生法（昭和四十七年法律第五十七号）第二条第三号に規定する事業者
In this Act, the authority that supervises each kind of specified business operator (特定事業者) of Article 2, paragraph (2), as Article 22, paragraph (1) assigns it: the Prime Minister (内閣総理大臣) for most financial businesses — banks, shinkin banks, credit cooperatives, insurers, securities and trust businesses, money lenders, funds transfer and cryptoasset exchange service providers — and for certified public accountants; the Minister of Finance (財務大臣) for currency exchangers and tax accountants; the Minister of Economy, Trade and Industry (経済産業大臣) for finance lessors, credit card companies, precious metal and gem dealers and mail-receiving services; the Minister of Justice (法務大臣) for judicial scriveners (司法書士); the Minister of Internal Affairs and Communications (総務大臣) for the postal savings and postal life insurance management organisation and telephone-forwarding services; the Japan Casino Regulatory Commission (カジノ管理委員会) for casino operators; the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) or the prefectural governor (都道府県知事) that licensed a real estate broker; the prefectural governor for administrative scriveners (行政書士); two or three ministers jointly for labour banks, the Norinchukin Bank and book-entry transfer and electronic claim recording institutions; and, for agricultural and fishery cooperatives and some government-affiliated financial institutions, the authority their own Acts name — with the Minister of Finance (財務大臣) added for some matters by Article 22, paragraph (2) and another authority for some businesses by paragraphs (3) and (4).
次の各号に掲げる特定事業者の区分に応じ、当該特定事業者に係る事項に関して、それぞれ当該各号に定める者
Sending telecommunications (電気通信, as defined in the Telecommunications Business Act) meant to be received by unspecified persons, other than sending meant to be received directly by the public.
不特定の者によって受信されることを目的とする電気通信（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をいう。以下この号及び第五条第三項において同じ。）の送信（…
A tax return filed after the deadline, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).
国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告書）に規定する期限後申告書