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代表社会医療法人債権者
In Articles 78, 81(1) and 91, a representative of the holders of a social medical corporation's bonds (社会医療法人債), chosen by resolution of their meeting under Article 736, paragraph (1) of the Companies Act as Article 54-7 applies it, from among holders of at least one-thousandth of the total unredeemed amount of that kind of bond, to whom the meeting may delegate decisions on matters it would resolve.
第五十四条の七において準用する会社法第七百三十六条第一項の規定により選任された代表社会医療法人債権者
過去当初申告税額控除額
For a past applied business year (過去適用事業年度) of a group tax sharing corporation (通算法人), the tax credit amount stated in the documents attached to that year's corporate inhabitant tax return filed by its deadline under Article 53, paragraph 1 or Article 321-8, paragraph 1, or, where that year was corrected, the amount in the latest attached documents or latest reassessment (更正); the adjusted past tax credit amount (調整後過去税額控除額) is compared with it.
当該過去適用事業年度の第一項の規定による申告書（法人税法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でに提出したものに限る。）に添付された書類に当該過去適用事業年度の第三…
未決済デリバティブ取引
A derivatives transaction not yet settled, as described in Article 60-2, paragraph (3), which is treated as settled when the person leaves Japan.
第六十条の二第三項に規定する未決済デリバティブ取引
In Article 64-7, paragraphs (4) and (5), the limit on inclusion of losses in deductible expenses (損金算入限度額) for a group tax sharing corporation's (通算法人) business year as stated in the documents attached to its final return for that year under Article 74, paragraph (1).
当該適用事業年度の第七十四条第一項の規定による申告書に添付された書類に当該適用事業年度の損金算入限度額として記載された金額
過去当初申告税額控除額
In Article 69(18), the amount shown as creditable under Article 69(1) to (3) for a past applied business year (過去適用事業年度) in the documents attached to that year's return under Article 74(1) or, where paragraph (17) applied to that year, in the most recent of the documents attached to the amended return (修正申告書) or to the written notice of reassessment (更正通知書) under Article 28(2) of the Act on General Rules for National Taxes.
当該過去適用事業年度の第七十四条第一項の規定による申告書に添付された書類に当該過去適用事業年度の第一項から第三項までの規定による控除をされるべき金額として記載された金額（当該過去適用事業年度について前項の規定の適用を受けた場合には、その適用に係る修正申告書又は更正に係る国税通則法第二十八条第二項に規定する更正通知書に添付された書類のうち、最も新しいものに当該過去適用事業年度の第一項から第三項までの規定による控除をされるべき金額として記載された金額）
上場株式等保管委託契約
A contract that a resident, or a non-resident with a permanent establishment in Japan, concludes with a financial instruments business operator or similar institution to have listed shares, etc. recorded in its book-entry transfer account register or held in its custody (other than for margin trading), stating that they are handled in a specified custody account (特定保管勘定) kept apart from other dealings and meeting other conditions, so that Article 37-11-3, paragraph 1 can apply.
第一項の規定の適用を受けるために同項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の振替口座簿への記載若…
Shares of a foreign parent corporation of the successor in a company split (外国分割承継親法人), as defined in Article 37-14-3, paragraph (6), item (iv).
前条第六項第四号に規定する外国分割承継親法人の株式
Acquiring, from the real estate dealer (宅地建物取引業者) that carried out the specified renovation, etc. (特定増改築等), a special existing house (特例既存住宅) on which it carried out that renovation, of the kind a Cabinet Order (政令) specifies.
建築後使用されたことのある小規模居住用家屋で耐震基準に適合するものとして政令で定めるもの（以下この項及び次項において「特例既存住宅」という。）のうち特定増改築等をした家屋で政令で定めるものの当該特定増改築等を…
In Article 70-2-3, the total of the payments of marriage and child-rearing funds (結婚・子育て資金) that the business office of the handling financial institution (取扱金融機関) has confirmed and recorded under paragraph (10) of that Article.
第十項の規定により取扱金融機関（受贈者の直系尊属と結婚・子育て資金管理契約を締結した受託者又は受贈者と結婚…
A financial instruments exchange market on which purchases of securities made on entrustment from persons other than professional investors, etc. (一般投資家等買付け) are prohibited under Article 117-2, paragraph (1).
第百十七条の二第一項の規定により同項に規定する一般投資家等買付けをすることが禁止されている取引所金融商品市場
In Article 37-7, paragraph (1), item (i) and paragraph (3), item (ii), a designated dispute resolution organization (指定紛争解決機関) whose category of dispute resolution services is specified type-I financial instruments business (特定第一種金融商品取引業務) as defined in Article 156-38, paragraph (2).
指定紛争解決機関（第百五十六条の三十八第一項に規定する指定紛争解決機関をいう。以下この章及び第五章の四において同じ。）であつてその紛争解決等業務…
In Article 37-7, paragraph (1), item (ii) and paragraph (3), item (ii), a designated dispute resolution organization (指定紛争解決機関) whose category of dispute resolution services is specified type-II financial instruments business (特定第二種金融商品取引業務) as defined in Article 156-38, paragraph (3).
指定紛争解決機関であつてその紛争解決等業務の種別が特定第二種金融商品取引業務（第百五十六条の三十八第三項に規定する特定第二種金融商品取引業務をいう。以下この号において同じ。）であるもの
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.
第百五十六条の三十八第四項に規定する特定投資助言・代理業務
Among financial instruments business operators, etc. (金融商品取引業者等), a financial instruments business operator that carries on securities-related business (有価証券関連業) and is registered under Article 29 for type-I financial instruments business (第一種金融商品取引業), and others a Cabinet Order (政令) specifies.
同条第二項に規定する特定金融商品取引業者等
An approved regional economy advancement project plan (承認地域経済牽引事業計画) under Article 14, paragraph (2) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects, under which the facilities of Articles 10-4 and 42-11-2 are newly built or expanded.
同法第十四条第二項に規定する承認地域経済牽引事業計画
A contract that a resident, or a non-resident with a permanent establishment in Japan, concludes with a financial instruments business operator or similar institution for margin trading and similar transactions in listed shares, etc., stating that they are handled in a specified margin trading account (特定信用取引等勘定) kept apart from other dealings, which handles only transactions begun after the notification opening a specified account (特定口座), and meeting other conditions a Cabinet Order (政令) sets, so that Article 37-11-3, paragraph 2 can apply.
前項の規定の適用を受けるために同項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の信用取引等に係る契約…
In Article 37-7, paragraph (1), item (iv) and paragraph (3), item (ii), a designated dispute resolution organization (指定紛争解決機関) whose category of dispute resolution services is specified investment management business (特定投資運用業務) as defined in Article 156-38, paragraph (5).
指定紛争解決機関であつてその紛争解決等業務の種別が特定投資運用業務（第百五十六条の三十八第五項に規定する特定投資運用業務をいう。以下この号において同じ。）であるもの
A contract that a resident, or a non-resident with a permanent establishment in Japan, concludes with a financial instruments business operator or similar institution entrusting it to receive dividends and similar income on listed shares, etc., stating that those it handles can be credited to a specified listed share dividend account (特定上場株式配当等勘定) in the person's account with tax withholding selected (源泉徴収選択口座) and meeting other conditions, so that Article 37-11-6, paragraph 1 can apply.
第一項の規定の適用を受けるために同項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の配当等の受領の委任に…
特定第一種金融商品取引業務
The business a financial instruments business operator (金融商品取引業者) carries on in the acts listed in Article 28, paragraph (1), the business it carries on under Article 35, paragraph (1), and the business in the acts of Article 2, paragraph (11), items (i) to (iii) that financial instruments intermediary service providers (金融商品仲介業者) carry on for it.
同条第二項に規定する特定第一種金融商品取引業務
特定第二種金融商品取引業務
The business a financial instruments business operator (金融商品取引業者) carries on in the acts listed in Article 28, paragraph (2) — other than business in the acts of Article 63, paragraph (1), item (i) or Article 63-8, paragraph (1), item (ii) — and business incidental to it.
第百五十六条の三十八第三項に規定する特定第二種金融商品取引業務