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Terms
資産運用型会社
A company in which, in any business year within the period a Cabinet Order (政令) sets for checking how its assets are used, income from managing specified assets (特定資産) is 75% or more of its total revenue, as Article 70-7(2)(ix) defines it.
前条第二項第九号に定める会社
In Article 10, paragraph (2), items (ii) and (xii), brokerage with written orders as provided for in Article 33, paragraph (2) of the Financial Instruments and Exchange Act (Act No. 25 of 1948).
それぞれ金融商品取引法（昭和二十三年法律第二十五号）第二十八条第八項第六号（通則）に規定する有価証券関連デリバティブ取引又は同法第三十三条第二項（金融機関の有価証券関連業の禁…
予定保険料収納額
For a municipality (市町村), the part of the insurance premiums (保険料) it expected to collect during the plan period (計画期間) of its Municipal Insured Long-Term Care Service Plan (市町村介護保険事業計画) that goes, as calculated in the way a Cabinet Order (政令) sets, to the cost of long-term care and prevention benefits (介護給付及び予防給付), community support projects (地域支援事業), its contribution to the prefecture's financial stabilization fund (財政安定化基金拠出金) and repaying loans from the prefecture under Article 147, paragraph (1), item (ii) (基金事業借入金).
…する費用の額、地域支援事業に要する費用の額、財政安定化基金拠出金の納付に要する費用の額並びに前項第二号の規定による都道府県からの借入金（以下この項及び次条において「基金事業借入金」という。）の償還に要す…
施設等受給資格者
A person who meets the requirements for payment of child allowance (児童手当) under Article 4(1)(iv) — a provider of child independent living assistance (児童自立生活援助), an operator of a small-scale residential child care project (小規模住居型児童養育事業), a foster parent (里親), or the founder (設置者) of a facility in which a child placed in a facility, etc. (施設入所等児童) lives — and who must have the certification (認定) of Article 7(2) to be paid it.
次条第二項に規定する施設等受給資格者
For one business year, the ratio of the total of testing and research expenses (試験研究費) and development expenses (開発費) — the development expenses defined in Article 14, paragraph (1), item (iii) of the Order for the Enforcement of the Corporation Tax Act together with costs specially spent to start a new business — to revenue, meaning total revenue less revenue from selling fixed assets or securities as defined in Article 2, item (xxi) of the Corporation Tax Act.
一事業年度における試験研究費及び開発費（法人税法施行令（昭和四十年政令第九十七号）第十四条第一項第三号に規定する開発費及び新たな事業の開始のために特別に支出する費用をいう。）の合計額の収入金額（総収入金…
A financial instruments business operator as provided in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (Act No. 25 of 1948), one of the bodies with which a National Pension Fund (国民年金基金) may conclude contracts for the cost of its pensions and lump-sum payments (Article 128, paragraph (3)).
金融商品取引法（昭和二十三年法律第二十五号）第二条第九項に規定する金融商品取引業者
課税資産の譲渡等
In Article 2, item (ix) and Article 15, paragraph (2), item (vii), a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act — a transfer or lending of assets or provision of services for consideration in the course of business, other than those on which Article 6, paragraph (1) of that Act imposes no consumption tax — but not a specified transfer, etc. of assets (特定資産の譲渡等: the provision of telecommunications services for businesses and of specified services) under item (viii-2) of that paragraph.
消費税法（昭和六十三年法律第百八号）第二条第一項第九号（定義）に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く
課税山林所得金額
Timber income (山林所得金額) less the deductions from income (所得控除) under Part II, Chapter II, Section 4 of the Income Tax Act, as Article 89, paragraph (2) of that Act defines it and Article 1, paragraph (2), item (v) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) adopts it.
それぞれ所得税法施行令（昭和四十年政令第九十六号。以下「令」という。）第一条第二項（定義）に規定する不動産所得、事業所得、山林所得、譲渡所得、不動産…
In Article 37-2, paragraph (2), item (i), over-the-counter traded securities as defined in Article 2, paragraph (8), item (x), (c) of the Financial Instruments and Exchange Act: securities that an authorized financial instruments firms association (認可金融商品取引業協会) has registered under Article 67-11, paragraph (1) of that Act for trading on the over-the-counter securities market it opens.
金融商品取引法第二条第八項第十号ハに規定する店頭売買有価証券
In Article 81-21, paragraphs (2) and (3), the submission referred to in Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act of an application by the recipient of the price for a transfer of shares, etc. (株式等) to its payer, including providing its contents by electronic data processing or other information and communications technology instead, on which the payer keeps a book of the recipient's name, address and individual or corporate number.
令第三百四十三条第五項に規定する提出
In Article 82-3, paragraph (1) and Article 82-11, paragraph (2), the international minimum tax amount (国際最低課税額) for a covered fiscal year (対象会計年度) together with the equivalent amounts under foreign law.
同条第一項第一号ロに規定する国際最低課税額等
In Article 2, an out-of-court procedure in which a private business, asked by both parties and under a contract with them, mediates a settlement of a civil dispute the parties are able to settle, as Article 2, item (i) of the Act on Promotion of Use of Alternative Dispute Resolution (Act No. 151 of 2004) defines it, leaving out the procedures, specified by Cabinet Order (政令), that a body designated under an Act conducts as its dispute resolution work under that Act.
裁判外紛争解決手続の利用の促進に関する法律（平成十六年法律第百五十一号）第二条第一号に規定する民間紛争解決手続
控除対象扶養親族
A claimable dependent as defined in Article 2, paragraph (1), item (xxxiv)-2 of the Income Tax Act, limited to one who is a resident (居住者): that is, a dependent (扶養親族) who is a resident aged 16 or over.
所得税法第二条第一項第三十四号の二に規定する控除対象扶養親族をいい、居住者に限る
In Article 55, paragraph (1), a corporation that a Cabinet Order (政令) specifies as one whose current business is limited to investing in or making long-term loans to resource development business corporations (資源開発事業法人) — other such investment corporations and foreign governments carrying on resource development business included — (投融資等), to that together with investing in or lending to corporations running businesses incidental to those corporations' resource exploration, development or extraction (付随事業法人に対する出資等), or to such investment and lending together with resource development business itself (資源開発事業等).
現に行つている事業が前号の資源開発事業法人（この号に該当する他の法人及び資源開発事業等を行つている外国政府を含む。）に係る投融資等（法人に対する出資又…
The certification of a forest management plan by the mayor of the municipality under Article 11(5) of the Forest Act (森林法), including as applied with modifications by the Forest Act and the Act on Special Measures concerning Assurance of Stable Supply of Timber (木材の安定供給の確保に関する特別措置法) — or, where Article 19 of the Forest Act applies, by the person it sets.
…て準用する場合を含む。）の規定による市町村の長（同法第十九条の規定の適用がある場合には、同条第一項各号に掲げる場合の区分に応じ当該各号に定める者）の認定
Certification under Article 12, paragraph (1) of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises by the Minister of Economy, Trade and Industry (or by a prefectural governor where a Cabinet Order (政令) under Article 17 of that Act gives the governor that work), limited to those a Ministry of Finance Order (財務省令) specifies as relating to item (i) of that paragraph.
中小企業における経営の承継の円滑化に関する法律第十二条第一項（同項第一号に係るものとして財務省令で定めるものに限る。）の経済産業大臣（同法第十七条の規定に基づく政令の規定に…
船用品又は機用品
In Articles 85, 87-5 and 88-3, ship's stores or aircraft stores as defined in Article 2, paragraph (1), item (ix) or (x) of the Customs Act.
関税法第二条第一項第九号又は第十号に規定する船用品又は機用品
In Article 51-4, paragraph (5), Article 62-16, paragraph (5) and Article 63-12, paragraph (5), authorized dispute resolution procedures as defined in Article 2, item (iii) of the Act on Promotion of Use of Alternative Dispute Resolution: private dispute resolution procedures carried out as business that the Minister of Justice has certified under Article 5 of that Act.
裁判外紛争解決手続の利用の促進に関する法律（平成十六年法律第百五十一号）第二条第三号に規定する認証紛争解決手続
A market located in a foreign state that is similar to a financial instruments exchange market (取引所金融商品市場).
第八項第三号ロに規定する外国金融商品市場
Services a financial instruments business operator carries out in relation to the acts listed in Article 28, paragraph (4) — the acts that make up investment management business — other than those in Article 63, paragraph (1), item (ii) or Article 63-8, paragraph (1), item (i), together with services it carries out under Article 35, paragraph (1) and services a financial instruments intermediary service provider carries out for it in relation to the acts in Article 2, paragraph (11), item (iv).
金融商品取引業者が行う第二十八条第四項各号に掲げる行為に係る業務（第六十三条第一項第二号又は第六十三条の八第一項第一号に掲げる行為に係る業務を除く。）及び第三十五条第一項の規定により行う業務並びに当該金融商品取引業者の…