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資産管理運用機関等（しさんかんりうんようきかんとう）

An asset management and investment institution or fund (資産管理運用機関等) of a defined benefit corporate pension plan (確定給付企業年金), as Article 30, paragraph (3) of the Defined-Benefit Corporate Pension Act provides: the body that pays that plan's benefits to those who claim them once they have been awarded.

確定給付企業年金法第三十条第三項に規定する資産管理運用機関等

調整前事業所得税額（ちょうせいまえじぎょうしょとくぜいがく）

The amount a Cabinet Order (政令) specifies as the income tax on an individual's business income, against which the caps on the special income tax credits are set.

第十条第八項第四号に規定する調整前事業所得税額

外国合併親法人株式（がいこくがっぺいおやほうじんかぶしき）

Shares of a foreign parent corporation of the merging corporation (外国合併親法人), as defined in Article 37-14-3, paragraph (6), item (ii).

同項第二号に規定する外国合併親法人の株式

特例再計算贈与税額（とくれいさいけいさんぞうよぜいがく）

The gift tax recalculated under paragraph (2), item (viii), treating the consideration received in the transfer, merger or exchange referred to in item (i) of the preceding paragraph as the value, at the time of the gift, of the special eligible gifted unlisted shares or similar interests (特例対象受贈非上場株式等) acquired by the gift, plus the amount in item (i)(b), (ii)(b) or (iii)(b) of paragraph (12).

同号の規定の適用に係る譲渡等の対価の額、合併対価の額又は交換等対価の額に相当する金額を第一項の規定の適用に係る贈与により取得をした特例対象受贈非上場株式等の当該贈与の時における価額とみなして、…

特例再計算相続税額（とくれいさいけいさんそうぞくぜいがく）

The inheritance tax recalculated under paragraph (2), item (viii), treating the consideration received in the transfer, merger or exchange referred to in item (i) of the preceding paragraph as the value, when the inheritance began, of the special eligible unlisted shares or similar interests (特例対象非上場株式等) acquired by the inheritance, plus the amount in item (i)(b), (ii)(b) or (iii)(b) of paragraph (13).

同号の規定の適用に係る譲渡等の対価の額、合併対価の額又は交換等対価の額に相当する金額を第一項の規定の適用に係る相続により取得をした特例対象非上場株式等の当該相続の開始の時における価額とみなして…

利子税特例基準割合（りしぜいとくれいきじゅんわりあい）

The rate set in Article 93, paragraph (2): the average lending rate (平均貸付割合), which the Minister of Finance announces from banks' short-term lending rates, plus 0.5 percent a year.

第二項に規定する利子税特例基準割合

有価証券の元引受け（ゆうかしょうけんのもとひきうけ）

In Chapter III, an underwriting of securities (Article 2, paragraph (8), item (vi)) that takes one of these forms: acquiring all or part of the securities from their issuer or holder in order to have others acquire them; contracting with the issuer or holder to acquire whatever part of the securities no one else acquires; or, for share option certificates, contracting with the issuer or holder to acquire the certificates whose options their acquirers do not exercise and to exercise those options oneself or have a third party do so.

第二条第八項第六号に規定する有価証券の引受けであつて、次の各号のいずれかに該当するもの

株式会社商品取引所（かぶしきがいしゃしょうひんとりひきじょ）

In Article 142, an incorporated commodity exchange as defined in Article 2, paragraph (6) of the Commodity Derivatives Transaction Act.

商品先物取引法第二条第六項に規定する株式会社商品取引所

清算集中等取引情報（せいさんしゅうちゅうとうとりひきじょうほう）

The part of trade data (取引情報) that concerns transactions whose obligations a financial instruments clearing organization, etc. has assumed — the transactions that must be centrally cleared under Article 156-62 and other transactions a Cabinet Office Order (内閣府令) specifies.

同項に規定する清算集中等取引情報

通算開始直前事業年度（つうさんかいしちょくぜんじぎょうねんど）

In Article 64-11(1) and (2), the business year of a domestic corporation that includes the day before its parent corporation's first group tax sharing business year (最初通算事業年度) begins — that is, the first business year ending on or after the day the group tax sharing approval takes effect — or, for a corporation subject to fair valuation (時価評価法人) under Article 64-9(10)(i), the last day of that first business year.

当該最初通算事業年度開始の日の前日（当該内国法人が第六十四条の九第十項第一号に規定する時価評価法人である場合には、当該最初通算事業年度終了の日）の属する当該内国法人の事業年度

通算加入直前事業年度（つうさんかにゅうちょくぜんじぎょうねんど）

In Article 64-12(1), the business year of another domestic corporation joining a group that includes the day before its group tax sharing approval (通算承認) takes effect.

当該他の内国法人について通算承認の効力が生ずる日の前日の属する当該他の内国法人の事業年度

直接保有の株式等の数（ちょくせつほゆうのかぶしきとうのかず）

The number of shares or the amount of capital contributions of a foreign corporation that a resident holds, as Article 40-5, paragraph (1), item (i) defines it.

第四十条の五第一項第一号に規定する直接保有の株式等の数

通算後譲渡損失の金額（つうさんごじょうとそんしつのきんがく）

In Article 41-5, the part of an individual's net loss for the year that, as a Cabinet Order (政令) computes it, comes from the loss on transfer of residential property (居住用財産の譲渡損失の金額), leaving out the part for land over 500 square metres included in the transferred asset.

当該個人のその年において生じた純損失の金額のうち、居住用財産の譲渡損失の金額に係るもの（当該居住用財産の譲渡損失の金額に係る譲渡資産のうちに土地又は土地の上に存する権利で政令で定める面積が五百平方メー…

組合等損失超過合計額（くみあいとうそんしつちょうかごうけいがく）

For a corporation, the excess partnership losses, etc. (組合等損失超過額) of its earlier business years, totalled for each partnership business or trust, counting only those for which it has filed final returns (確定申告書) every year since the year they were disallowed, less any part already deducted in an earlier year under Article 67-12, paragraph (2).

前項の法人の当該事業年度の前事業年度以前の各事業年度における組合等損失超過額のうち、当該組合等損失超過額…

技術的保護手段の回避（ぎじゅつてきほごしゅだんのかいひ）

In Article 30, paragraph (1), item (ii), Article 113, paragraph (7) and Article 120-2, items (i) and (ii), removing or altering the signal of a technological protection measure (技術的保護手段) or otherwise interfering with its effect (except as a technical side effect of converting a recording or transmission format), or restoring sounds or images converted to need a particular conversion, so that an act the measure prevents becomes possible or an act it deters no longer meets an obstacle, unless done in line with the will of the right holders.

第二条第一項第二十号に規定する信号の除去若しくは改変その他の当該信号の効果を妨げる行為（記録又は送信の方式の変換…

特定自動運行主任者等（とくていじどううんこうしゅにんしゃとう）

The specified automated operation supervisor (特定自動運行主任者) and other staff members carried on board a motor vehicle for specified automated operation (特定自動運行用自動車) under Article 75-20, paragraph (1), item (ii), who must give first aid and take other necessary measures at once when that vehicle is involved in a traffic accident.

第七十五条の二十三第三項に規定する特定自動運行主任者等

特定登録金融機関業務（とくていとうろくきんゆうきかんぎょうむ）

The business a registered financial institution (登録金融機関) carries on under its registration under Article 33-2 and business incidental to it, together with the specified financial instruments business (特定金融商品取引業務) others carry on for it and the business in the acts of Article 2, paragraph (11), items (i) to (iv) that financial instruments intermediary service providers (金融商品仲介業者) carry on for it.

第百五十六条の三十八第六項に規定する特定登録金融機関業務

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).

第百五十六条の三十八第七項に規定する特定証券金融会社業務

市町村介護保険事業計画（しちょうそんかいごほけんじぎょうけいかく）

A plan each municipality draws up, in line with the basic guidelines (基本指針), for the smooth provision of insurance benefits in the long-term care insurance it runs, covering three years at a time (Article 117, paragraph (1)).

第百十七条第一項に規定する市町村介護保険事業計画

二事業費充当徴収保険率（にじぎょうひじゅうとうちょうしゅうほけんりつ）

The part of the employment insurance rate (雇用保険率) that corresponds to the costs of the employment stabilization programs (雇用安定事業) and capability development programs (能力開発事業, only those under Article 63 of the Employment Insurance Act) under the Employment Insurance Act: 3.5 per 1,000, or 4.5 per 1,000 for the construction businesses of Article 12, paragraph (4), item (i), sub-item (c), unless changed under paragraph (10) or (11) of that Article.

雇用保険率のうち雇用保険法の規定による雇用安定事業及び能力開発事業（同法第六十三条に規定するものに限る。）に要する費用に対応する部分の率