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A device able to record or transmit location information (位置情報) on its own position, of a kind a Cabinet Order (政令) sets.
当該装置の位置に係る位置情報（地理空間情報活用推進基本法（平成十九年法律第六十三号）第二条第一項第一号に規定する位置情報をいう。以下この号及び次号において同じ。）を記録し、又は送信する機能を…
In Article 7, item (x), Article 28 and Article 31, paragraph (3), a person insured under the National Health Insurance (国民健康保険) that a prefecture runs with its municipalities, under Articles 5 and 6 of the National Health Insurance Act: anyone with an address in the prefecture, except those Article 6 leaves out, such as members of other public health insurance schemes and their dependants, and members of households receiving public assistance (生活保護).
国民健康保険法（昭和三十三年法律第百九十二号）第五条及び第六条の規定による国民健康保険の被保険者
当該事業組合の計算期間
In Article 96-2, paragraph (1), the business year of the limited liability partnership set in its partnership agreement under Article 4, paragraph (3), item (viii) of the Limited Liability Partnership Act, or the business year of the investment limited partnership referred to in Article 8, paragraph (1) of the Limited Partnership Act for Investment.
有限責任事業組合契約に関する法律第四条第三項第八号（組合契約書の作成）の有限責任事業組合の事業年度の期間又は投資事業有限責任組合契約に関す…
In Article 41, the creditable amount of a foreign country's corporate tax as Article 69, paragraph (1) defines it; a domestic corporation that claims the foreign tax credit for it cannot also deduct it as an expense.
第六十九条第一項（外国税額の控除）に規定する控除対象外国法人税の額
Dividends and similar income on listed shares, etc. (上場株式等の配当等) of the kinds in items (i) to (iii) of Article 8-4, paragraph (1): dividends and similar income on listed shares, etc. other than those paid to a holder of 3% or more of the issuing domestic company, profit distributions of publicly offered investment trusts (other than specified share investment trusts) limited to securities investment trusts other than bond investment trusts, and dividends on units of specified investment corporations.
第八条の四第二項に規定する特定上場株式等の配当等
A device able to record or transmit location information (位置情報) on its own position, of a kind a Cabinet Order (政令) sets.
当該装置の位置に係る位置情報（地理空間情報活用推進基本法（平成十九年法律第六十三号）第二条第一項第一号に規定する位置情報をいう。以下この号及び次号において同じ。）を記録し、又は送信する機能を…
In Article 167, paragraph (5), items (viii) and (ix), a person concerned with a tender offeror, etc. (公開買付者等関係者) who has learned of a fact concerning the launch of a tender offer, etc. in one of the ways listed in Article 167, paragraph (1).
公開買付者等関係者であつて第一項各号に定めるところにより同項に規定する公開買付け等の実施に関する事実を知つたもの
特例銀行業高度化等業務
In Article 52-23-2, Article 52-34-2, paragraph (2) and Article 65, item (xvii), the services a Cabinet Office Order (内閣府令) specifies from among those a company in Article 52-23, paragraph (1), item (xiv) may carry on; a certified bank holding company (認定銀行持株会社) may have a company engaged exclusively in them as a specified bank holding company subsidiary (持株特定子会社).
同条第一項第十四号に掲げる会社が営むことができる業務のうち内閣府令で定めるもの
In Article 42, paragraph (6) and Article 249, paragraphs (1) and (2), the procedure for acquiring information from third parties under Article 204 of the Civil Enforcement Act: the procedure under that Act for obtaining information about a debtor's property.
同法第二百四条に規定する第三者からの情報取得手続
課税未成年者口座管理契約
A contract that a resident or nonresident with a permanent establishment (恒久的施設) makes with the financial instruments business operator, etc. (金融商品取引業者等) holding the minor's account when opening a taxable minor's account, at the same time as the minor's account management contract, providing for the matters in Article 37-14-2, paragraph (5), item (vi)(a) to (g): keeping listed shares and money in a taxable management account (課税管理勘定), selling the shares only by set methods, paying sale proceeds into the account at once, no transfers, gifts or withdrawals before 31 December of the year before the base year (基準年) except as allowed, closing the accounts when a closing event occurs, and other matters a Cabinet Order (政令) sets.
第九条の九及び前各項の規定の適用を受ける第一項の居住者又は恒久的施設を有する非居住者が、前号の特定口座又は…
The basic pension contributions (基礎年金拠出金) less the amount equal to half of them provided for in Article 80, paragraph (1) of this Act, Article 99, paragraph (4), item (iii) of the National Public Officers Mutual Aid Association Act, Article 113, paragraph (4), item (ii) of the Local Public Officers, etc. Mutual Aid Association Act or Article 35, paragraph (1) of the Private School Personnel Mutual Aid Association Act; Articles 84-5 and 84-6 use it in dividing the cost of employees' pension insurance among the government and the implementing organizations (実施機関).
基礎年金拠出金から第八十条第一項、国家公務員共済組合法第九十九条第四項第三号、地方公務員等共済組合法第百十三条第四項第二号又は私立学校教職員共済法第三十五条第一項に規定する基礎年金拠出金の額の二分の一に相当する額を控除した額
A document stating that the person chooses to have income tax withheld on gains in their specified account (特定口座) under Article 37-11-4(1), with other matters a Ministry of Finance Order (財務省令) sets, filed with the head of the business office keeping the account by the first sale or margin settlement of the year.
この項の規定の適用を受ける旨その他財務省令で定める事項を記載した書類
A foreign corporation that holds, directly or indirectly, all the issued shares, etc. of the wholly owning parent corporation in a share exchange (株式交換完全親法人, as in Article 2, item (xii)-6-3 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の六の三に規定する株式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある外国法人
The special experimental research expenses (特別試験研究費の額) counted for the credit: those for research other than outsourced overseas research (国外委託試験研究) in full, and those for outsourced overseas research at 50 percent, or the higher rate set for the transitional years.
次条第一項第一号に規定する控除対象特別試験研究費の額
特定電子決済手段等取引契約
A contract to carry out electronic payment instruments-related business (電子決済手段関連業務) in electronic payment instruments (電子決済手段) that a Cabinet Office Order (内閣府令) specifies as liable to change in price with the value of currencies or other indicators.
資金決済に関する法律第六十二条の十七第一項に規定する特定電子決済手段等取引契約
An incorporated financial instruments exchange (株式会社金融商品取引所) that, with authorization under the proviso to Article 87-2, paragraph (1), operates a market needed for commodity futures transactions (商品先物取引).
第八十七条の二第一項ただし書の認可を受けて商品先物取引（商品先物取引法第二条第三項に規定する先物取引をいう。以下同じ。）をするために必要な市場を開設する株式会社金融商品取引所
The part of the employment insurance rate (雇用保険率) that corresponds to the costs of the benefits for unemployment, etc. (失業等給付) under the Employment Insurance Act and of the programs under Article 64 of that Act: 8 per 1,000, or 10 per 1,000 for the farming and forestry, livestock, sericulture and fishery, construction and sake-brewing businesses and the businesses a Cabinet Order (政令) specifies, as listed in Article 12, paragraph (4), item (i) (leaving out businesses of its sub-items (a) and (b) that the Minister of Health, Labour and Welfare designates as never closing for the season or scaling down), unless changed under paragraph (5) of that Article.
雇用保険率のうち雇用保険法の規定による失業等給付及び同法第六十四条に規定する事業に要する費用に対応する部分の率
In Article 53, paragraphs 44 to 46, the amount stated as the amount equivalent to excess tax credit (税額控除超過額相当額) for a group tax sharing corporation's (通算法人) covered business year (対象事業年度) in the documents attached to its prefectural inhabitant tax (道府県民税) return under paragraph 1 of that Article, filed by the deadline by a corporation that must file a corporation tax return under Article 71, paragraph 1 (where Article 72, paragraph 1 applies) or Article 74, paragraph 1 of the Corporation Tax Act; where the actual figure differs, the stated one is used.
それぞれ当該対象事業年度の第一項の規定による申告書（法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合に限る。）又は第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人が、第一項の規定による申告書の提出期限ま…
The salary income earner's return for deduction for Dependents, etc. (給与所得者の扶養控除等申告書) as Article 194, paragraph (8) of the Income Tax Act names it: the return a resident receiving salary in Japan files with the district tax office director (税務署長) through the payer of the salary (or of the main salary), stating such matters as the spouse and relatives claimed for withholding deductions and any disability.
法第百九十四条第八項（給与所得者の扶養控除等申告書）に規定する給与所得者の扶養控除等申告書
In Article 29-4-4, paragraphs (3) to (6), a person registered under Article 29, or registered for a change under Article 31, paragraph (4), on an application stating that its business falls under specially permitted intermediary services for unlisted securities, etc. (非上場有価証券特例仲介等業務), other than a person holding the authorization under Article 30, paragraph (1) to carry on the acts in Article 2, paragraph (8), item (x).
登録申請書に非上場有価証券特例仲介等業務に該当する旨を記載して第二十九条の登録又は第三十一条第四項の変更登録を受けた者（第三十条第一項の認可を受けた者を除く。）