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In Article 70-7-5, paragraph (13), where paragraph (12), item (i) applies, the part of the deferred gift tax, calculated as a Cabinet Order (政令) provides, that corresponds to the number or amount of the transferred special covered gifted unlisted shares, etc. (特例対象受贈非上場株式等); where item (ii) or (iii) applies, the whole deferred gift tax.
前項第一号に掲げる場合に該当する場合には猶予中贈与税額のうち同号の譲渡等をした特例対象受贈非上場株式等の数又は金額に対応する部分の額として政令で定めるところにより計…
A term barring the division of property in co-ownership (共有物), or of a property right other than ownership held by several people: one set by an agreement not to divide it under the proviso to Article 256(1) of the Civil Code (also as applied by Article 264) or Article 908(2), or by a deceased person's will under Article 908(1), or a family court ruling (審判) under Article 908(4) forbidding the division of such property in an estate.
共有物若しくは所有権以外の財産権について民法（明治二十九年法律第八十九号）第二百五十六条第一項ただし書（同法第二百六十四条において準用する場合を含む。）若しくは第九百八条第…
In Article 69, paragraph (1), the period, calculated in the way a Cabinet Order (政令) sets, for which the right to collect a primary insured person's (第一号被保険者) insurance premiums (保険料) has been extinguished by prescription, looked at when that person is certified as needing long-term care or support.
当該期間に係る保険料を徴収する権利が時効によって消滅している期間につき政令で定めるところにより算定された期間
In Article 55-11, the employment preparation support programme for persons in need (生活困窮者就労準備支援事業), the household finance improvement support programme for persons in need (生活困窮者家計改善支援事業), or the part under item (ii) of Article 3, paragraph (6) of the Act on Self-Reliance Support for Persons in Need of the residence support programme for persons in need (生活困窮者居住支援事業), as Article 3, paragraphs (4) to (6) of that Act define them.
生活困窮者自立支援法第三条第四項に規定する生活困窮者就労準備支援事業、同条第五項に規定する生活困窮者家計改善支援事業又は同条第六項に規定する生活困窮者居住支援事業（同項第二号に係る部分に限る。）
信託財産責任負担債務
An obligation covered by the trust property as defined in Article 2, paragraph (9) of the Trust Act (Act No. 108 of 2006): a debt that the trustee is liable to perform with property belonging to the trust property (信託財産).
信託法（平成十八年法律第百八号）第二条第九項に規定する信託財産責任負担債務
A securities investment trust (証券投資信託), of a kind a Cabinet Order (政令) specifies, that invests its trust property mainly in foreign-currency assets (外貨建資産) or mainly in assets other than shares (investment units (投資口) not counting as shares).
…のうちその信託財産を主として外貨建資産（外国通貨で表示される株式、債券、その他の資産をいう。以下この号において同じ。）又は主として株式（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を除…
サイバーセキュリティ
Cybersecurity as defined in Article 2 of the Basic Act on Cybersecurity: a state in which the measures needed to keep electronically or magnetically recorded or transmitted information safe from leaks, loss or damage, and to keep information systems and networks secure and reliable, have been taken and are properly maintained.
サイバーセキュリティ基本法（平成二十六年法律第百四号）第二条に規定するサイバーセキュリティ
自動車損害賠償責任保険
The insurance provided for in Chapter III of the Act on Securing Compensation for Automobile Accidents (Act No. 97 of 1955).
自動車損害賠償保障法（昭和三十年法律第九十七号）第三章に規定する保険
デリバティブ取引損失額
The loss that arises when a person whose tax on leaving Japan (国外転出) is deferred settles an unsettled derivatives transaction (未決済デリバティブ取引) held since departure, or the loss deemed to arise when it passes on by a gift or an inheritance with limited liability (限定相続等) before the deferral's expiry base date (満了基準日), used in Article 60-2, paragraph (8) to decide whether the tax for the year of departure can be recomputed.
…済したものとみなして財務省令で定めるところにより算出した損失の額に相当する金額をいう。次条第八項第六号において同じ。）
The amount stated as the amount eligible for tax credit (税額控除可能額) under Article 42-4, paragraph (8), item (iii) for a past applicable business year (過去適用事業年度) in the documents attached to the domestic corporation's final return, etc. (確定申告書等) for that year.
当該内国法人の過去適用事業年度の確定申告書等に添付された書類に当該過去適用事業年度における第八項第三号に規定する税額控除可能額として記載された金額
特定厚生年金保険原簿記録
In Article 28-2, paragraph (1), what the EPI register (厚生年金保険原簿) records about a current or former category I EPI insured (第一号厚生年金被保険者): the dates they gained and lost that status, their standardized remuneration (標準報酬) and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names; a person who believes theirs is wrong or missing may ask the Minister of Health, Labour and Welfare to correct the register.
第一号厚生年金被保険者の資格の取得及び喪失の年月日、標準報酬その他厚生労働省令で定める事項の内容
固定資産税の税収入見込額
The expected revenue from fixed assets tax (固定資産税) worked out at the standard tax rate (基準税率) of Article 14, paragraph 2 of the Local Allocation Tax Act.
地方交付税法（昭和二十五年法律第二百十一号）第十四条第二項の基準税率をもつて算定した税収入見込額
A bond-based investment trust under public offering as defined in Article 2, paragraph (1), item (xv)-3 of the Income Tax Act; Article 69, paragraph (4), item (vi) and Article 144-2, paragraph (4), item (v) refer to distributions of proceeds from such a trust, or a similar trust, entrusted to a business office outside Japan.
所得税法第二条第一項第十五号の三に規定する公募公社債等運用投資信託
国外不動産所得の損失の金額
The part of an individual's loss from renting out foreign used buildings (国外中古建物), in working out real property income (不動産所得), that corresponds to the buildings' depreciation, computed as a Cabinet Order (政令) sets; where the individual has income from renting other foreign real property, etc. (国外不動産等), only the loss left after setting it against that income counts.
…金額の計算上国外中古建物の貸付け（他人（当該個人が非居住者である場合の所得税法第百六十一条第一項第一号に規定する事業場等を含む。以下この号において同じ。）に国外中古建物を使用させることを含む。）による損失の金額（当該国外中古建物以外の国外…
In Article 39, an insurer whose fixed amount equivalent to young-old payments before burden adjustment (負担調整前確定前期高齢者納付金相当額) for the fiscal year before last is above zero and for which the total in paragraph (1), item (i), (a) — that amount plus its fixed aid for the old-old (確定後期高齢者支援金) for that year divided by its adjustment rate for that aid — exceeds the amount in (b): that total plus the costs of its benefits (保険者の給付に要する費用等) and its contribution for securing medical care in the early phase of an epidemic (流行初期医療確保拠出金) for that year, multiplied by that year's burden adjustment base rate (負担調整基準率) under Article 38; an insurer exceeding the special fixed burden adjustment standard (特別確定負担調整基準超過保険者) is not included.
前々年度における負担調整前確定前期高齢者納付金相当額が零を超える保険者のうち、イに掲げる合計額がロに掲げる額を超える者（次号の特別確定負担調整基準超過保険者を除く。）
The loss deemed to arise on an unsettled margin transaction or similar transaction (未決済信用取引等) at the moment its holder left Japan (国外転出), in the amount Article 60-2, paragraph (2) sets for the case at hand, with which later losses on the same transaction are compared in Article 60-2, paragraphs (8) and (10).
当該国外転出の時における第二項各号に掲げる場合の区分に応じ当該各号に定める損失の額に相当する金額
国外転出時みなしデリバティブ取引損失額
The loss deemed to arise on an unsettled derivatives transaction (未決済デリバティブ取引) at the moment its holder left Japan (国外転出), in the amount Article 60-2, paragraph (3) sets for the case at hand, with which later losses on the same transaction are compared in Article 60-2, paragraphs (8) and (10).
当該国外転出の時における第三項各号に掲げる場合の区分に応じ当該各号に定める損失の額に相当する金額
The taxes charged on top of the main tax, as defined in Article 2, item (iv) of the Act on General Rules for National Taxes: delinquent tax, interest tax, and the additional taxes for underpayment, failure to file, failure to pay withheld tax, and fraud.
国税通則法第二条第四号（定義）に規定する附帯税
In Article 39(1) and (2), the bodies the Commissioner of the National Tax Agency (国税庁長官) designates a corporate number (法人番号) for: national government organs, local governments (地方公共団体) and corporations registered on incorporation under the Companies Act or other laws, and other corporations and associations or foundations without legal personality that have a set representative or manager, where these must file a notification under Article 230 of the Income Tax Act, Article 148, 149 or 150 of the Corporation Tax Act or Article 57 of the Consumption Tax Act.
国の機関、地方公共団体及び会社法（平成十七年法律第八十六号）その他の法令の規定により設立の登記をした法人並びにこれらの法人以外の法人又は法人でない社団若しくは…
The documents listed in Article 29, paragraph (4) that the agency that made the disposition (処分庁) attaches to its written explanation (弁明書), and the documents and other objects submitted under Article 32, paragraph (1) or (2) or Article 33, which the person requesting review (審査請求人) or an intervenor (参加人) may ask the review officer (審理員) to let them inspect or have copies of.
第二十九条第四項各号に掲げる書面又は第三十二条第一項若しくは第二項若しくは第三十三条の規定により提出された書類その他の物件