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その他の資産の譲渡等（そのたのしさんのじょうととう）

In Article 32, paragraph (1), item (ii), (b) and paragraph (4), item (ii), (b), the other transfers, etc. of assets as Article 30, paragraph (2), item (i) uses the term: a transfer, etc. of assets (資産の譲渡等) other than a taxable transfer, etc. of assets (課税資産の譲渡等).

同号に規定するその他の資産の譲渡等

日常生活支援住居施設（にちじょうせいかつしえんじゅうきょしせつ）

A facility used for the business set out in Article 2, paragraph (3), item (viii) of the Social Welfare Act, or another facility, that the prefectural governor (都道府県知事) has found to meet the requirements a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets as needed for giving public assistance recipients (被保護者) support in daily life.

社会福祉法第二条第三項第八号に規定する事業の用に供する施設その他の施設であつて、被保護者に対する日常生活上の支援の実施に必要なものとして厚生労働省令で定める要件に該当すると都道府県知事が認めたもの

他年分非課税管理勘定（たねんぶんひかぜいかんりかんじょう）

A tax-exempt management account (非課税管理勘定) for another year in the same account, or a minor's tax-exempt management account set up in a minor's account (未成年者口座) opened at the same office of the financial instruments business operator or similar institution, as used in Article 37-14, paragraph 5.

…る他の年分の非課税管理勘定又は当該金融商品取引業者等の営業所に開設された未成年者口座（次条第五項第一号に規定する未成年者口座をいう。第三十二項及び第三十三項において同じ。）に設けられた未成年者非課税管理…

間接保有の株式等の数（かんせつほゆうのかぶしきとうのかず）

The number of shares or amount of capital contributions of another foreign corporation that a resident is treated, as a Cabinet Order (政令) sets, as holding indirectly through a foreign corporation, as Article 40-5, paragraph (2), item (ii)(a) defines it.

第四十条の五第二項第二号イに規定する間接保有の株式等の数

特例経営相続承継期間（とくれいけいえいそうぞくしょうけいきかん）

Where the special donor (特例贈与者) dies between the day after the due date of the gift tax return for the year of the gift under Article 70-7-5, paragraph (1) and the earlier of the two days this item lists, the period from the start of that inheritance to the earlier of those days or the day before the death of the special business successor donee upon inheritance (特例経営相続承継受贈者); the two days are five years after the day after the due date of that donee's first gift tax return under Article 70-7-5, paragraph (1) and five years after the day after the due date of their first inheritance tax return under Article 70-7-6, paragraph (1).

…与者（特例経営相続承継受贈者の同項の規定の適用に係る贈与が当該特例贈与者の第七十条の七第十五項（第三号に係る部分に限り、第七十条の七の五第十一項において準用する場合を含む。）の規定の適用に係るものである…

電子決済手段の交換等（でんしけっさいしゅだんのこうかんとう）

Buying and selling electronic payment instruments (電子決済手段) or exchanging them for others, and acting as intermediary, broker or agent for those transactions: the acts in Article 2, paragraph (10), items (i) and (ii).

第一号又は第二号に掲げる行為

特定金融商品取引業務（とくていきんゆうしょうひんとりひきぎょうむ）

The business that the persons set out in the items of Article 33-8, paragraph (2) — persons a Cabinet Order (政令) specifies among those acting as agent of a registered financial institution (登録金融機関), and non-life insurance agents (損害保険代理店) and certain of their officers and employees — carry on as agent of a registered financial institution: acts concerning the securities of Article 33, paragraph (2), item (ii), and transactions on a financial index of Article 2, paragraph (25), item (ii) in which the customer cannot lose more than the money it paid in advance.

第三十三条の八第二項に規定する特定金融商品取引業務

特定証券金融会社業務（とくていしょうけんきんゆうがいしゃぎょうむ）

The business a securities finance company (証券金融会社) carries on under Article 156-27, paragraph (1), items (i), (iii) and (iv).

証券金融会社が第百五十六条の二十七第一項第一号、第三号及び第四号の規定により行う業務

信用農業協同組合連合会（しんようのうぎょうきょうどうくみあいれんごうかい）

In Article 18-4, paragraph (3), items (iii), (v)(b) and (vi), a federation of agricultural cooperatives (農業協同組合連合会) that is a member of the Norinchukin Bank (農林中央金庫) and carries on both of the businesses that Article 2, paragraph (1), item (ii) of the Act on Enhancement and Restructuring of Credit Business Conducted by The Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Cooperation, etc. (Act No. 118 of 1996) names, as that item defines it.

再編強化法第二条第一項第二号に規定する信用農業協同組合連合会

電子決済手段等取引契約（でんしけっさいしゅだんとうとりひきけいやく）

In Article 29, paragraph (1) and Article 32, paragraph (4), item (i)(c), a contract with an electronic payment instruments service provider (電子決済手段等取引業者) for carrying out any of the acts listed in the items of Article 2, paragraph (10) of the Payment Services Act.

同法第二条第十項各号に掲げる行為を行うことを内容とする契約

介護予防・日常生活支援（かいごよぼう・にちじょうせいかつしえん）

Support equivalent to that given through the category 1 home-visit projects (第一号訪問事業), category 1 day-service projects (第一号通所事業) and category 1 daily life support projects (第一号生活支援事業) of Article 115-45, paragraph (1), item (i), (a) to (c) of the Long-Term Care Insurance Act, as Article 15-2, paragraph (7) defines it: one of the forms long-term care assistance (介護扶助) takes.

同条第七項に規定する介護予防・日常生活支援

前二年以内の各事業年度（ぜんにねんいないのかくじぎょうねんど）

In Article 66-8, paragraphs (5) and (6) as paragraph (11) of that Article applies them, each business year of the domestic corporation that began within the two years before the start of its business year in which it receives a dividend of surplus, etc. (剰余金の配当等) from the foreign corporation (配当事業年度), as Article 66-8, paragraph (10), item (i) defines it.

同項第一号に規定する前二年以内の各事業年度

窒素酸化物排出量等基準（ちっそさんかぶつはいしゅつりょうとうきじゅん）

The standards on emissions of nitrogen oxides (窒素酸化物) and particulate matter and on energy consumption efficiency that an inspected motor vehicle (検査自動車) must meet to qualify as a tax-exempt vehicle, etc. (免税対象車等) under the items of Article 90-12, paragraphs (1) to (4), including corresponding standards a Cabinet Order (政令) under Article 90-11 sets.

前条第一項から第四項までの各号の規定により検査自動車が免税対象車等に該当するために当該検査自動車が適合しなければならないものとされ…

電子決済手段等取引業務（でんしけっさいしゅだんとうとりひきぎょうむ）

One of the kinds into which dispute resolution services (紛争解決等業務) are sorted: the business of an electronic payment instruments service provider (電子決済手段等取引業者) in the acts listed in Article 2, paragraph (10), together with the business of an intermediary registered under Article 63-22-2 (電子決済手段・暗号資産サービス仲介業者) in electronic payment instruments intermediary acts (電子決済手段仲介行為).

電子決済手段等取引業者が行う第十項各号に掲げる行為に係る業務及び電子決済手段・暗号資産サービス仲介業者が行う電子決済手段仲介行為に係る業務

第三者型前払式支払手段（だいさんしゃがたまえばらいしきしはらいしゅだん）

A prepaid payment instrument (前払式支払手段) other than a prepaid payment instrument for the issuer's own business (自家型前払式支払手段), as Article 3, paragraph (5) defines it.

第三条第五項に規定する第三者型前払式支払手段

特定投資助言・代理業務（とくていとうしじょげん・だいりぎょうむ）

Services a financial instruments business operator carries out in relation to the acts listed in Article 28, paragraph (3) — the acts that make up investment advisory and agency business (投資助言・代理業) — and services incidental to them.

金融商品取引業者が行う第二十八条第三項各号に掲げる行為に係る業務及びこれに付随する業務

労働時間等設定改善委員会（ろうどうじかんとうせっていかいぜんいいんかい）

A committee as defined in Article 7 of the Act on Special Measures for Improvement of Working Hours Arrangements (Act No. 90 of 1992): a committee for a single workplace, of members representing the employer and the workers, that studies how working hours and related arrangements can be improved and advises the employer, and that meets that Article's requirements, among them that half its members be nominated on the recommendation of the workers' majority union or majority representative and that minutes be made and kept.

労働時間等の設定の改善に関する特別措置法（平成四年法律第九十号）第七条に規定する労働時間等設定改善委員会

贈与納税猶予分の所得税額（ぞうよのうぜいゆうよぶんのしょとくぜいがく）

The part of a resident's income tax that arises from treating securities and similar assets given to a nonresident as sold, worked out as the difference between the tax with and without that treatment, whose payment may be deferred.

第一号に掲げる金額から第二号に掲げる金額を控除した金額

相続等納税猶予分の所得税額（そうぞくとうのうぜいゆうよぶんのしょとくぜいがく）

The part of the income tax due on a deceased person's final return that arises from treating assets passing to nonresident heirs as sold, worked out as the difference between the tax with and without that treatment, whose payment the heirs may defer.

第一号に掲げる金額から第二号に掲げる金額を控除した金額

電子決済等関連預金媒介業務（でんしけっさいとうかんれんよきんばいかいぎょうむ）

The act in Article 2, paragraph (17), item (ii): acting as intermediary in concluding contracts for accepting deposits for the entrusting bank (委託銀行), in connection with the electronic payment handling done for that bank.

第二号に掲げる行為