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金融商品仲介業者（きんゆうしょうひんちゅうかいぎょうしゃ）

A person registered by the Prime Minister under Article 66 to carry on financial instruments intermediary service (金融商品仲介業).

第六十六条の規定により内閣総理大臣の登録を受けた者

合併法人（がっぺいほうじん）

In Chapter III (special provisions on the Corporation Tax Act), a merging corporation as defined in Article 2, item (xii) of the Corporation Tax Act: a corporation that receives the assets and liabilities of a merged corporation (被合併法人) by a merger.

法人税法第二条第十二号に規定する合併法人

扶養親族（ふようしんぞく）

A relative of a resident other than their spouse, or a child placed with the resident as a foster parent under the Child Welfare Act or an elderly person placed in their care under the Act on Social Welfare for the Elderly, who shares the resident's household budget and has total income of 580,000 yen or less, other than one working full-time in the resident's business.

居住者の親族（その居住者の配偶者を除く。）並びに児童福祉法（昭和二十二年法律第百六十四号）第二十七条第一項第三号（都道府県の採るべき措置）の規定により同法第六条の四（定義）に規定する里親に委託された児童及び老人福祉法（昭和三十八年法律第百三十三号）第十一条第一項第三号（市町村の採るべき措置）の規定により同号に規定する養護受託者に委託された老人でその居住者…

有価証券（ゆうかしょうけん）

Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act and similar instruments a Cabinet Order (政令) specifies, other than a corporation's own shares or capital contributions that it holds and instruments related to derivative transactions (デリバティブ取引) under Article 61-5, paragraph (1).

金融商品取引法（昭和二十三年法律第二十五号）第二条第一項（定義）に規定する有価証券その他これに準ずるもので政令で定めるもの（自己が有する自己の株式又は…

更正（こうせい）

Throughout this Act, a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes: the district director (税務署長) correcting, after an examination, the tax base or tax amount in a tax return, or in a reassessment or determination already made.

国税通則法第二十四条（更正）又は第二十六条（再更正）の規定による更正

土地等（とちとう）

Land and leasehold rights, etc. (借地権等) in Japan, as Article 2, item (i) of the Land-holding Tax Act defines land, etc.

同条第一号に規定する土地等

金融商品取引清算機関（きんゆうしょうひんとりひきせいさんきかん）

A person carrying on financial instruments obligation assumption service (金融商品債務引受業) under a licence from the Prime Minister under Article 156-2 or an approval under Article 156-19, paragraph (1).

第百五十六条の二又は第百五十六条の十九第一項の規定により内閣総理大臣の免許又は承認を受けて金融商品債務引受業を行う者

子会社（こがいしゃ）

A subsidiary company (子会社) as defined in Article 87-3, paragraph (3): a company in which a corporation holds a majority of the voting rights of all its shareholders, etc., including one in which the corporation and its subsidiary companies, or those subsidiary companies alone, hold such a majority.

第八十七条の三第三項に規定する子会社

個人番号（こじんばんごう）

The number made under Article 7(1) or (2) by converting a person's resident record code (住民票コード) and designated to identify the person whose certificate of residence (住民票) carries that code.

第七条第一項又は第二項の規定により、住民票コード（住民基本台帳法（昭和四十二年法律第八十一号）第七条第十三号に規定する住民票コードをいう。以下同じ。）を変換して得られる番号であって、当該住民票コードが…

事業年度（じぎょうねんど）

A business year as defined in Articles 13 and 14 of the Corporation Tax Act — a corporation's accounting period set by law or by its articles (or notified to or fixed by the tax office), divided into one-year periods where it is longer — or, for the State, local governments and other corporations those Articles do not cover, a period a Cabinet Order (政令) sets, as Article 2, paragraph (1), item (xiii) of the Consumption Tax Act provides.

法人税法第十三条及び第十四条（事業年度）に規定する事業年度（国、地方公共団体その他これらの条の規定の適用を受けない法人については、政令で定める一定の期間）

目論見書（もくろみしょ）

A document setting out an explanation of the issuer's business and other matters, for a public offering or secondary distribution of securities, or for a general solicitation of securities acquired by qualified institutional investors (適格機関投資家取得有価証券一般勧誘) under Article 4, paragraph (2) or of securities acquired by professional investors, etc. (特定投資家等取得有価証券一般勧誘) under Article 4, paragraph (3) that is not a secondary distribution, which is delivered to the other party, or delivered when the other party asks for it.

有価証券の募集若しくは売出し、第四条第二項に規定する適格機関投資家取得有価証券一般勧誘（有価証券の売出しに該当するものを除く。）又は同条第三項に規定する特定投資家等取得有価証券一般勧誘（有価証券の売出しに該当するものを除く。）のために当…

純損失の金額（じゅんそんしつのきんがく）

The part of a loss under Article 69, paragraph (1) that is left over after it has been offset against other income under that Article.

第六十九条第一項（損益通算）に規定する損失の金額のうち同条の規定を適用してもなお控除しきれない部分の金額

入国者収容所等（にゅうこくしゃしゅうようじょとう）

An immigration detention center, or a detention facility set up at a regional immigration services bureau under Article 55-3(1).

入国者収容所又は第五十五条の三第一項の規定により設けられる収容場

保税地域（ほぜいちいき）

A bonded area as defined in Article 29 of the Customs Act: a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area.

関税法（昭和二十九年法律第六十一号）第二十九条（保税地域の種類）に規定する保税地域

特定預金等契約（とくていよきんとうけいやく）

A contract to accept specified deposits, etc. (特定預金等): deposits or installment savings, etc. (定期積金等) that a Cabinet Office Order (内閣府令) specifies as carrying a risk of loss of principal from changes in interest rates, currency values, prices on a financial instruments market or other indicators; parts of the Financial Instruments and Exchange Act apply to a bank's conclusion of such contracts.

特定預金等（金利、通貨の価格、同法第二条第十四項に規定する金融商品市場における相場その他の指標に係る変動によりその元本について損失が生ずるお…

指定紛争解決機関（していふんそうかいけつきかん）

A person the Prime Minister has designated under Article 52-62, paragraph (1) to carry out dispute resolution services (紛争解決等業務).

第五十二条の六十二第一項の規定による指定を受けた者

有価証券（ゆうかしょうけん）

Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act, and similar instruments a Cabinet Order (政令) specifies.

金融商品取引法第二条第一項に規定する有価証券その他これに準ずるもので政令で定めるもの

物件（ぶっけん）

Lost property (遺失物), buried property (埋蔵物) and quasi-lost property (準遺失物): someone else's things taken by mistake, things another person has left behind, and escaped livestock.

遺失物及び埋蔵物並びに準遺失物（誤って占有した他人の物、他人の置き去った物及び逸走した家畜をいう。次条において同じ。）

適格現物出資（てきかくげんぶつしゅっし）

In Chapter III (special provisions on the Corporation Tax Act), a qualified capital contribution in kind as defined in Article 2, item (xii)-14 of the Corporation Tax Act: a capital contribution in kind (現物出資) between corporations in a full controlling interest (完全支配関係) or similar relationship, between corporations in a controlling interest (支配関係) that meets further conditions, or for running a business jointly, as that item and a Cabinet Order (政令) set out, in which the contributing corporation receives only shares of the receiving corporation — other than contributions that item excludes, such as moving real estate in Japan or other domestic assets to a foreign corporation.

法人税法第二条第十二号の十四に規定する適格現物出資

修正申告書（しゅうせいしんこくしょ）

An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.

国税通則法第十九条第三項（修正申告）に規定する修正申告書