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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

特殊関係事業主（とくしゅかんけいじぎょうぬし）

An employer in a relationship with the employer concerned that makes it possible to control that employer's management in substance, or another employer a Ministry of Health, Labour and Welfare Order (厚生労働省令) names as specially related to it; a continuous employment system (継続雇用制度) may have such an employer keep a retiring worker employed under a contract between the two.

当該事業主の経営を実質的に支配することが可能となる関係にある事業主その他の当該事業主と特殊の関係のある事業主として厚生労働省令で定める事業主

予定保険料収納額（よていほけんりょうしゅうのうがく）

For a municipality (市町村), the part of the insurance premiums (保険料) it expected to collect during the plan period (計画期間) of its Municipal Insured Long-Term Care Service Plan (市町村介護保険事業計画) that goes, as calculated in the way a Cabinet Order (政令) sets, to the cost of long-term care and prevention benefits (介護給付及び予防給付), community support projects (地域支援事業), its contribution to the prefecture's financial stabilization fund (財政安定化基金拠出金) and repaying loans from the prefecture under Article 147, paragraph (1), item (ii) (基金事業借入金).

…化基金拠出金の納付に要する費用の額並びに前項第二号の規定による都道府県からの借入金（以下この項及び次条において「基金事業借入金」という。）の償還に要する費用の額に充てるものとして政令で定めるところにより…

附票通知都道府県（ふひょうつうちとどうふけん）

In Articles 30-12-8 to 30-12-10, the prefecture whose governor passed a person's family register supplement identity confirmation information (附票本人確認情報) to the Japan Agency for Local Authority Information Systems (機構) under Article 30-42, paragraph (1) of the Residential Basic Book Act.

同項に規定する附票通知都道府県

施設等受給資格者（しせつとうじゅきゅうしかくしゃ）

A person who meets the requirements for payment of child allowance (児童手当) under Article 4(1)(iv) — a provider of child independent living assistance (児童自立生活援助), an operator of a small-scale residential child care project (小規模住居型児童養育事業), a foster parent (里親), or the founder (設置者) of a facility in which a child placed in a facility, etc. (施設入所等児童) lives — and who must have the certification (認定) of Article 7(2) to be paid it.

次条第二項に規定する施設等受給資格者

上陸許可の証印等（じょうりくきょかのしょういんとう）

In Article 22-4, paragraph 1 only: a seal of verification for landing (上陸許可の証印, including the computer record made in its place under Article 9, paragraph 4) or a permission granted under Chapter III, Section 1 or 2 (landing examination, hearings and objections), limited to those that come with a decision of status of residence (在留資格), or a permission granted under Chapter IV, Section 2 (change and revocation of status of residence, etc.); where a person has received two or more of these, it means the most recent one.

前章第一節若しくは第二節の規定による上陸許可の証印若しくは許可（在留資格の決定を伴うものに限る。）又はこの節の規定による許可をいい、これらが二以上ある場合には直近のものをいうものとする

試験研究費等比率（しけんけんきゅうひとうひりつ）

For one business year, the ratio of the total of testing and research expenses (試験研究費) and development expenses (開発費) — the development expenses defined in Article 14, paragraph (1), item (iii) of the Order for the Enforcement of the Corporation Tax Act together with costs specially spent to start a new business — to revenue, meaning total revenue less revenue from selling fixed assets or securities as defined in Article 2, item (xxi) of the Corporation Tax Act.

一事業年度における試験研究費及び開発費（法人税法施行令（昭和四十年政令第九十七号）第十四条第一項第三号に規定する開発費及び新たな事業の開始のために特別に支出する費用をいう。）の合計額の収入金…

取扱職種の範囲等（とりあつかいしょくしゅのはんいとう）

The range of job categories and other operations handled in an employment placement business, as defined in Article 29, paragraph (3) of the Employment Security Act.

同法第二十九条第三項に規定する取扱職種の範囲等

金融商品取引業者（きんゆうしょうひんとりひきぎょうしゃ）

A financial instruments business operator as provided in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (Act No. 25 of 1948), one of the bodies with which a National Pension Fund (国民年金基金) may conclude contracts for the cost of its pensions and lump-sum payments (Article 128, paragraph (3)).

金融商品取引法（昭和二十三年法律第二十五号）第二条第九項に規定する金融商品取引業者

課税資産の譲渡等（かぜいしさんのじょうととう）

In Article 2, item (ix) and Article 15, paragraph (2), item (vii), a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act — a transfer or lending of assets or provision of services for consideration in the course of business, other than those on which Article 6, paragraph (1) of that Act imposes no consumption tax — but not a specified transfer, etc. of assets (特定資産の譲渡等: the provision of telecommunications services for businesses and of specified services) under item (viii-2) of that paragraph.

消費税法（昭和六十三年法律第百八号）第二条第一項第九号（定義）に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く

残余財産受益者等（ざんよざいさんじゅえきしゃとう）

As defined in Article 182, paragraph 2 of the Trust Act, the beneficiaries whom the terms of a trust name to receive its residual property (残余財産受益者) and the persons they name as those to whom the residual property is to belong (帰属権利者).

同法第百八十二条第二項に規定する残余財産受益者等

最初通算事業年度（さいしょつうさんじぎょうねんど）

In paragraphs 4 to 6 of the Article, the first business year (事業年度) ending on or after the day the approval under Article 64-9, paragraph 1 of the Corporation Tax Act, for applying that Act's group tax sharing rules, takes effect.

法人税法第六十四条の九第一項の規定による承認の効力が生じた日以後最初に終了する事業年度

適用実態調査情報（てきようじったいちょうさじょうほう）

Survey information on actual application as defined in Article 6, paragraph 1 of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation.

租税特別措置の適用状況の透明化等に関する法律第六条第一項に規定する適用実態調査情報

課税山林所得金額（かぜいさんりんしょとくきんがく）

Timber income (山林所得金額) less the deductions from income (所得控除) under Part II, Chapter II, Section 4 of the Income Tax Act, as Article 89, paragraph (2) of that Act defines it and Article 1, paragraph (2), item (v) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) adopts it.

それぞれ所得税法施行令（昭和四十年政令第九十六号。以下「令」という。）第一条第二項（定義）に規定する不動産所得、事業所得、山林所得、譲渡所得、不動産所得の金額、事業所得の金額、…