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金融商品取引業（きんゆうしょうひんとりひきぎょう）

Carrying on as a business any of the acts listed in Article 2, paragraph (8) — such as trading and brokering securities and derivatives, underwriting, handling public offerings and private placements, giving investment advice, managing investments and holding customers' money or securities — other than acts a Cabinet Order (政令) excludes as posing no risk to investor protection, and certain of those acts when banks, cooperative financial institutions (協同組織金融機関) and other financial institutions a Cabinet Order specifies carry them out.

…保護のため支障を生ずることがないと認められるものとして政令で定めるもの及び銀行、優先出資法第二条第一項に規定する協同組織金融機関（以下「協同組織金融機関」という。）その他政令で定める金融機関が行う第十二…

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.

…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…

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出資及…

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…

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。）のために当該有価…

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

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それがあ…

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

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

車両総重量（しゃりょうそうじゅうりょう）

In Section 3-4 of Chapter VI (the special provisions on motor vehicle tonnage tax), gross vehicle weight as defined in Article 2(1) or 7(2) of the Motor Vehicle Tonnage Tax Act.

それぞれ自動車重量税法第二条第一項又は第七条第二項に規定する自動車、検査自動車、自動車検査証の交付等若しくは届出軽自動車又は乗用自動車、車両重量若しくは車両総重量

電子決済等取扱業者（でんしけっさいとうとりあつかいぎょうしゃ）

A person registered under Article 52-60-3 that carries on electronic payment handling services (電子決済等取扱業).

第五十二条の六十の三の登録を受けて電子決済等取扱業を営む者

予定納税額（よていのうぜいがく）

The income tax that must be paid in advance during the year under Article 104, paragraph (1) or, for special farming income earners, Article 107, paragraph (1), including where Article 166 applies those rules to nonresidents.

第百四条第一項（予定納税額の納付）又は第百七条第一項（特別農業所得者の予定納税額の納付）（これらの規定を第百六十六条（申告、納付及び還付）において準用する場合を含む。）の規定により納付すべき所得税の額

金融商品取引所持株会社（きんゆうしょうひんとりひきじょもちかぶがいしゃ）

A stock company that has as its subsidiary company (子会社) a stock company opening a financial instruments exchange market (株式会社金融商品取引所), and that was incorporated with, or has received, the Prime Minister's authorization under Article 106-10, paragraph (1) or the proviso to paragraph (3) of that Article.

…金融商品市場を開設する株式会社（以下「株式会社金融商品取引所」という。）を子会社（第八十七条の三第三項に規定する子会社をいう。）とする株式会社であつて、第百六条の十第一項の規定により内閣総理大臣の認可を受けて設立され、又は同項若しくは同条第三項ただし書の規定により内閣総理大臣の認可を受けているもの

通算親法人（つうさんおやほうじん）

In Chapter III (special provisions on the Corporation Tax Act), a group tax sharing parent corporation as defined in Article 2, item (xii)-6-7 of the Corporation Tax Act: a parent corporation (親法人) as described in Article 64-9, paragraph (1) of that Act — a domestic ordinary corporation (普通法人) or cooperative, etc. (協同組合等) not of the kinds that paragraph excludes — that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under that paragraph to use the group tax sharing system.

法人税法第二条第十二号の六の七に規定する通算親法人

非課税口座（ひかぜいこうざ）

An account for recording or keeping listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment (恒久的施設), aged 18 or over on 1 January of the year opens with a financial instruments business operator, etc. (金融商品取引業者等) by submitting a written notification of opening of a tax-exempt account (非課税口座開設届出書), under a contract for managing tax-exempt listed shares, etc. (2014–2023), a tax-exempt cumulative investment contract (2018–2023) or a specified tax-exempt cumulative investment contract (from 2024), and which handles only transactions under those contracts.

…恒久的施設を有する非居住者（その年一月一日において十八歳以上である者に限る。）が、第九条の八及び前各項の規定の適用を受けるため、その口座を開設しようとする金融商品取引業者等の営業所の長に、政令で定めると…

被用者保険等保険者（ひようしゃほけんとうほけんしゃ）

An insurer of employee insurance, etc. as defined in Article 7, paragraph (3) of the Act on Assurance of Medical Care for Elderly People: an insurer (保険者) other than the Japan Health Insurance Association (全国健康保険協会) acting as insurer under Article 123, paragraph (1) of the Health Insurance Act, prefectures, municipalities and National Health Insurance societies (国民健康保険組合), together with any National Health Insurance society the Minister of Health, Labour and Welfare designates whose members are people who, with approval under Article 3, paragraph (1), item (viii) of the Health Insurance Act, are not insured under that Act.

高齢者の医療の確保に関する法律第七条第三項に規定する被用者保険等保険者