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In Article 55, paragraph (1), a corporation that a Cabinet Order (政令) specifies as one whose current business is limited to investing in or making long-term loans to resource development business corporations (資源開発事業法人) — other such investment corporations and foreign governments carrying on resource development business included — (投融資等), to that together with investing in or lending to corporations running businesses incidental to those corporations' resource exploration, development or extraction (付随事業法人に対する出資等), or to such investment and lending together with resource development business itself (資源開発事業等).
…物の引取りその他当該事業に密接に関連する事業及びこれに附帯して行われる事業を含む。）をいう。以下この項において同じ。）、当該投融資等及び付随事業法人に対する出資等（当該資源開発事業法人の行う資源の探鉱、…
The smaller of a replacement asset's (買換資産) acquisition cost and the consideration received for transferring the asset it replaces (less, in cases a Cabinet Order (政令) specifies, an amount a Cabinet Order sets as used for other replacement assets) — or, for a depreciable asset treated as a replacement asset under Article 65-7, paragraph (3), an amount computed from it as a Cabinet Order sets — from which the reduction entry limit (圧縮限度額) is worked out.
次に掲げる金額のうちいずれか少ない金額（買換資産が第三項（第十項において準用する場合を含む。）の規定により買換資産とみなされた資産であり、かつ、当該買換資産が減価償…
The certification of a forest management plan by the mayor of the municipality under Article 11(5) of the Forest Act (森林法), including as applied with modifications by the Forest Act and the Act on Special Measures concerning Assurance of Stable Supply of Timber (木材の安定供給の確保に関する特別措置法) — or, where Article 19 of the Forest Act applies, by the person it sets.
森林法第十一条第五項（同法第十二条第三項において読み替えて準用する場合並びに木材の安定供給の確保に関する特別措置法第八条の規定により読み替え…
Certification under Article 12, paragraph (1) of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises by the Minister of Economy, Trade and Industry (or by a prefectural governor where a Cabinet Order (政令) under Article 17 of that Act gives the governor that work), limited to those a Ministry of Finance Order (財務省令) specifies as relating to item (i) of that paragraph.
中小企業における経営の承継の円滑化に関する法律第十二条第一項（同項第一号に係るものとして財務省令で定めるものに限る。）の経済産業大臣（同法第十七条の規定に基づく政令の…
船用品又は機用品
In Articles 85, 87-5 and 88-3, ship's stores or aircraft stores as defined in Article 2, paragraph (1), item (ix) or (x) of the Customs Act.
関税法第二条第一項第九号又は第十号に規定する船用品又は機用品
個人情報ファイル
A personal information file (個人情報ファイル) as defined in Article 60(2) of the Act on the Protection of Personal Information that is held by administrative organs, etc. (行政機関等), or a personal information database, etc. (個人情報データベース等) as defined in Article 16(1) of that Act that is held by anyone else.
個人情報保護法第六十条第二項に規定する個人情報ファイルであって行政機関等（個人情報保護法第二条第十一項に規定する行政機関等をいう。以下この項及び第五章第二節において同じ。）が保有するもの又は個人情報保護法第十六条第一項に規定する個人情報データベース等であって行政機関等以外の者が保有するもの
暗号資産交換業務
In Article 2, paragraph (28) and Article 63-12, paragraph (1), item (i), business relating to the acts in Article 2, paragraph (15) carried out by cryptoasset exchange service providers (暗号資産交換業者), together with business relating to cryptoasset intermediary acts (暗号資産仲介行為) carried out by electronic payment instruments and cryptoasset intermediary service providers (電子決済手段・暗号資産サービス仲介業者).
暗号資産交換業者が行う第十五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暗号資産仲介行為に係る業務
The device that Article 41, paragraph (2) of the Road Transport Vehicle Act requires an automated driving system (自動運行装置) to be fitted with, which records the information needed to check how the system's driving function has been operating.
道路運送車両法第四十一条第二項に規定する作動状態の確認に必要な情報を記録するための装置
A market located in a foreign state that is similar to a financial instruments exchange market (取引所金融商品市場).
第八項第三号ロに規定する外国金融商品市場
In Article 16-2, paragraph (1), services a Cabinet Office Order (内閣府令) specifies as incidental or related exclusively to securities-related services (有価証券関連業).
専ら有価証券関連業に付随し、又は関連する業務として内閣府令で定めるもの
In Article 16-2, paragraph (1), services a Cabinet Office Order (内閣府令) specifies as incidental or related exclusively to insurance business.
専ら保険業に付随し、又は関連する業務として内閣府令で定めるもの
地域密着型サービス
A community-based service (地域密着型サービス) as defined in Article 8, paragraph (14) of the Long-Term Care Insurance Act: periodic-visit and on-demand home-visit care and nursing, night-time home-visit care, community-based day care, day care for people with dementia, small-scale multifunctional in-home care, communal living care for people with dementia, community-based daily-life care for residents of specified facilities and of welfare facilities for the elderly requiring long-term care, and combined services.
同法第八条第十四項に規定する地域密着型サービス
Information as defined in Article 16, paragraph (1) of the Act on Assurance of Medical Care for Elderly People: information on medical costs by region, age or illness, on the changing number of hospital beds by region and on other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, which the Minister of Health, Labour and Welfare surveys, analyses and publishes to help draw up, carry out and evaluate the national and prefectural plans for keeping medical costs appropriate.
高齢者の医療の確保に関する法律第十六条第一項に規定する医療保険等関連情報
Information as defined in Article 16, paragraph (1) of the Act on Assurance of Medical Care for Elderly People: information on medical costs by region, age or illness, on the changing number of hospital beds by region and on other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, which the Minister of Health, Labour and Welfare surveys, analyses and publishes to help draw up, carry out and evaluate the national and prefectural plans for keeping medical costs appropriate.
高齢者の医療の確保に関する法律第十六条第一項に規定する医療保険等関連情報
Electric facilities for power generation, etc. as defined in Article 2, paragraph 1, item 5(b) of the Electricity Business Act; for dividing an electricity supplier's enterprise tax (事業税) base among prefectures, three quarters of it is shared out by the capacity of the power lines connected to such facilities of power stations and storage facilities in each prefecture.
電気事業法第二条第一項第五号ロに規定する発電等用電気工作物
私事性的画像記録物
A private sexual image record item as defined in Article 2, paragraph (2) of the Act on the Prevention of Damage Caused by the Provision, etc. of Private Sexual Image Records: a photograph, a recording medium for electronic or magnetic records (電磁的記録) or another object that records an image, of the kind paragraph (1) of that Article covers, in which a person was photographed in one of the sexual poses that paragraph lists.
同法第二条第二項に規定する私事性的画像記録物
管理不全建物管理人
In Article 264-14, paragraphs (1) and (4), the administrator of a mismanaged building whom the court must appoint, under paragraph (3) of that Article, in an administration order for a mismanaged building (管理不全建物管理命令).
第三項に規定する管理不全建物管理人
当初申告税額控除額
In Article 69, paragraphs (15) and (17), the foreign tax credit stated for a group tax sharing corporation's applicable business year (適用事業年度) in the documents attached to its final return; where the credit as later recalculated differs, the reported amount is treated as the credit.
当該適用事業年度の第七十四条第一項（確定申告）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税額控除額として記載された金額
In Article 30, paragraph (1) and Article 32, paragraph (4), item (i)(d), a contract with an electronic payment handling service provider, etc. (電子決済等取扱業者等) for carrying out any of the acts listed in the items of Article 2, paragraph (17) of the Banking Act, Article 85-3, paragraph (2) of the Shinkin Bank Act or Article 6-4-3, paragraph (2) of the Act on Financial Businesses by Cooperative.
銀行法第二条第十七項各号、信用金庫法第八十五条の三第二項各号又は協同組合による金融事業に関する法律第六条の四の三第二項各号に掲げる行為を行うことを内容とする契約
マンション再生事業
A condominium regeneration project as defined in Article 2, paragraph (1), item (x) of the Act on Facilitation of the Regeneration, etc. of Condominiums, limited to one a Cabinet Order (政令) specifies as helping to secure a good living environment.
同法第二条第一項第十号に規定するマンション再生事業をいい、良好な居住環境の確保に資するものとして政令で定めるものに限る