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当該特定建物等（とうがいとくていたてものとう）

In Article 83, the specific building (特定建物) and the specific destroyed building (特定滅失建物) whose reconstruction and rebuilding are put together to one resolution to approve them.

同項に規定する当該特定建物等

法人番号通知書（ほうじんばんごうつうちしょ）

In Article 81-6, the written notice of a corporate number (法人番号) given under Article 38 of the Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014), limited to one stating the corporation's name, head office address and corporate number.

…等に関する法律施行令（平成二十六年政令第百五十五号）第三十八条（法人番号の通知）（同令第三十九条第四項（届出による法人番号の指定等）において準用する場合を含む。）の規定による通知に係る書面をいい、当該法…

価格減少行為等（かかくげんしょうこういとう）

In Article 77, paragraph (1), an act that reduces the value of immovable property (不動産) or makes it difficult to deliver.

不動産の価格を減少させ、又は不動産の引渡しを困難にする行為

退職年金等信託（たいしょくねんきんとうしんたく）

In Article 12, a trust under a contract Article 84(1) names — for the management of assets in a defined benefit pension plan or fund, defined contribution pension assets, or employees' asset-formation benefits — under a contract a National Pension Fund (国民年金基金) or the National Pension Fund Association concludes under Article 128(3) or Article 137-15(4) of the National Pension Act, or under a similar retirement pension contract a Cabinet Order (政令) sets.

第八十四条第一項（退職年金等積立金の額の計算）に規定する確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、…

金融商品取引所（きんゆうしょうひんとりひきじょ）

In Article 41, paragraph (2), item (ii), (f) and paragraph (5), a financial instruments exchange as defined in Article 2, paragraph (16) of the Financial Instruments and Exchange Act.

金融商品取引法（昭和二十三年法律第二十五号）第二条第十六項（定義）に規定する金融商品取引所

各種所得の金額（かくしゅしょとくのきんがく）

The amount of income in each class as defined in Article 2, paragraph (1), item (xxii) of the Income Tax Act: the amounts of interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous income.

所得税法第二条第一項第二十二号に規定する各種所得の金額

災害危険区域等（さいがいきけんくいきとう）

Any of the disaster-prone areas this paragraph lists: a disaster risk area under Article 39, paragraph (1) of the Building Standards Act, a landslide prevention area under Article 3, paragraph (1) of the Landslide Prevention Act, a steep slope failure hazard area under Article 3, paragraph (1) of the Act on Prevention of Disasters Caused by Steep Slope Failure, a special sediment disaster alert area under Article 9, paragraph (1) of the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas, or a flood damage prevention zone under Article 56, paragraph (1) of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities.

建築基準法第三十九条第一項の災害危険区域（以下この項において「災害危険区域」という。）、地すべり等防止法第三条第一項の地すべり防止区域（以下この項において「地すべり防止区域」という。）、急傾斜地の崩壊による災害の防止に関する法律第三条第一項の急傾斜地崩壊危険区域（以下この項において「急傾斜地崩壊危険区域」という。）、土砂災害警戒区域等における土砂災害防止対策の推進に関する…

商品先物取引等（しょうひんさきものとりひきとう）

Transactions listed in Article 2, paragraph (3), items (i) to (iv) of the Commodity Derivatives Transaction Act that are futures transactions as that paragraph defines them (including certain transactions on a commodity market), and the transactions listed in paragraph (14), items (i) to (v) of that Article that are over-the-counter commodity derivatives transactions (店頭商品デリバティブ取引) made with a commodity derivatives business operator (商品先物取引業者).

商品先物取引法第二条第三項第一号から第四号までに掲げる取引（同号に掲げる取引にあつては、同号イからハまでに掲げる取引を成立させ…

債券現先取引等（さいけんげんさきとりひきとう）

In Article 42-2, paragraph (1), a bond transaction with a repurchase/resale agreement (債券現先取引) in the bonds listed in items (i) to (iii), or a securities lending transaction (証券貸借取引) — lending or borrowing securities against cash or securities as collateral — in the securities listed there, each meeting the requirements a Cabinet Order (政令) sets.

第一号から第三号までに掲げる債券に係る債券現先取引（所得税法第百六十一条第一項第十号に規定する政令で定める債券の買戻又は売戻条件付売買取引をいう。第三項及び第七項において同じ。）で政令で定める要件を満たすもの又は次に掲げる有価証券に係る証券貸借取引（現金又は有価…

特定振替機関等（とくていふりかえきかんとう）

A specified book-entry transfer institution (特定振替機関), specified account management institution (特定口座管理機関) or specified secondary account management institution (特定間接口座管理機関), as Article 41-13-3(1) groups them.

第四十一条の十三の三第一項に規定する特定振替機関等

資産保有型事業（しさんほゆうがたじぎょう）

An individual's business in which, on any day within the period a Cabinet Order (政令) sets for checking the business's assets, the book value of specified assets such as cash and deposits (特定資産), plus certain payments to persons specially related to the individual in the previous five years, is 70% or more of the total book value of the business's assets plus those payments, as Article 70-6-8(2)(iv) defines it.

第七十条の六の八第二項第四号に定める事業

資産運用型事業（しさんうんようがたじぎょう）

An individual's business in which, in any year within the period a Cabinet Order (政令) sets for checking how the business's assets are used, income from managing specified assets (特定資産) is 75% or more of the total revenue of the business income, as Article 70-6-8(2)(v) defines it.

第七十条の六の八第二項第五号に定める事業

資産保有型会社（しさんほゆうがたがいしゃ）

A company in which, on any day within the period a Cabinet Order (政令) sets for checking its assets, the book value of specified assets such as cash and deposits (特定資産), plus dividends and other amounts paid in the previous five years to the successor and persons specially related to the successor, is 70% or more of the total book value of its assets plus those amounts, as Article 70-7(2)(viii) defines it.

前条第二項第八号に定める会社

資産運用型会社（しさんうんようがたがいしゃ）

A company in which, in any business year within the period a Cabinet Order (政令) sets for checking how its assets are used, income from managing specified assets (特定資産) is 75% or more of its total revenue, as Article 70-7(2)(ix) defines it.

前条第二項第九号に定める会社

使用者又は機長（しようしゃまたはきちょう）

In Article 90-8-2, paragraph (5) and Article 90-9, paragraph (7), part of the phrase owner, user or pilot in command (機長) of an aircraft, meaning the persons Article 4, paragraphs (1) and (2) of the Aviation Fuel Tax Act make liable for aviation fuel tax: the owner, a user other than the owner where a contract makes that clear, or the pilot in command where the owner or user has no address or residence in Japan.

航空機燃料税法第四条第一項又は同条第二項に規定する所有者、使用者又は機長

国立公文書館等（こくりつこうぶんしょかんとう）

The archives facilities defined in Article 2, paragraph (3) of the Public Records and Archives Management Act: the archives established by the National Archives of Japan (国立公文書館), an incorporated administrative agency, and the facilities of administrative organs and of incorporated administrative agencies, etc. that a Cabinet Order (政令) designates as having similar functions.

公文書管理法第二条第三項に規定する国立公文書館等

公開買付け当時（こうかいかいつけとうじ）

In Article 27-22-4, paragraph (1), item (ii) and paragraph (2), for a disclosure under Article 27-22-3, paragraph (1), the time the issuer submitted its tender offer statement (公開買付届出書), and for a disclosure or notice under paragraph (2) of that Article, the period from the day it submitted that statement to the last day of the tender offer period (公開買付期間).

前条第一項の規定による公表にあつては当該公開買付届出書の提出の時、同条第二項の規定による公表又は通知にあつては当該公開買付届出書を提出した日以後当該公開買付期間の末日までの間

取引所取引業務（とりひきじょとりひきぎょうむ）

Carrying out on-exchange transactions (取引所取引), as a business, which a foreign securities firm (外国証券業者) may do with the Prime Minister's permission under Article 60, paragraph (1).

同項に規定する取引所取引業務

外国監査法人等（がいこくかんさほうじんとう）

A foreign audit corporation, etc. as defined in Article 1-3, paragraph (7) of the Certified Public Accountants Act, from which an issuer of certain foreign securities may receive certification found equivalent to audit certification.

公認会計士法第一条の三第七項に規定する外国監査法人等

書面取次ぎ行為（しょめんとりつぎこうい）

In Article 10, paragraph (2), items (ii) and (xii), brokerage with written orders as provided for in Article 33, paragraph (2) of the Financial Instruments and Exchange Act (Act No. 25 of 1948).

それぞれ金融商品取引法（昭和二十三年法律第二十五号）第二十八条第八項第六号（通則）に規定する有価証券関連デリバティブ取引又は同法第三十三条第二項（金融機関の有価証券関連業の禁止等）に規定する書面取次ぎ行為