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特定資産（とくていしさん）

Specified assets as defined in Article 2, paragraph (1) of the Act on Investment Trusts and Investment Corporations: securities, real estate and other assets that a Cabinet Order (政令) specifies as ones in which investment needs to be made easier, here those a listed company, etc. (上場会社等) acquires, transfers or leases through asset management it entrusts to another.

投資信託及び投資法人に関する法律第二条第一項に規定する特定資産

信託業務（しんたくぎょうむ）

Trust business as defined in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions (Act No. 43 of 1943), which a financial institution may carry on with authorization under that Article.

金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号。第十一号ロにおいて「兼営法」という。）第一条第一項（兼営の認可）に規定する信託業務

事業主等（じぎょうぬしとう）

In Article 82, paragraph (2), an employer, an employers' association, a social welfare corporation (社会福祉法人) or other corporation running workplace adaptation aide support under Article 49, paragraph (1), item (iv)-2, (a), or one of the corporations listed in item (vii), (b) to (d) of that paragraph: a school corporation (学校法人) or similar corporation running a specialized training college (専修学校) or miscellaneous school (各種学校), a social welfare corporation, or another corporation working to promote the employment of qualifying disabled persons.

事業主、その団体、第四十九条第一項第四号の二イに規定する法人又は同項第七号ロからニまでに掲げる法人

親権行使者（しんけんこうししゃ）

A parent who exercises parental authority (親権) alone over a particular matter under Article 824-2, paragraph (3) of the Civil Code, which lets the family court so decide where the parents cannot agree on that matter and it is needed in the child's interests.

民法第八百二十四条の二第三項の規定により単独で親権を行使する者

貸借対照表（たいしゃくたいしょうひょう）

In Article 2, item (vi), (a) and (b), which decide whether a stock company is a large company (大会社), the balance sheet for its most recent business year: where the first sentence of Article 439 applies, the one whose contents were reported to the annual shareholders meeting under that Article, and until the first annual shareholders meeting after the company is formed, the balance sheet under Article 435, paragraph (1).

第四百三十九条前段に規定する場合にあっては、同条の規定により定時株主総会に報告された貸借対照表をいい、株式会社の成立後最初の定時株主総会までの間においては、第四百三十五条第一項の貸借対照表

電磁的方法（でんじてきほうほう）

In Article 33, paragraph (2) and Article 60, paragraph (2), a way of providing information using an electronic data processing system (電子情報処理組織) or other information and communications technology, of a kind set by an Order of the Ministry of Land, Infrastructure, Transport and Tourism (国土交通省令).

電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であって国土交通省令で定めるもの

経過滞在者（けいかたいざいしゃ）

A person without Japanese nationality who was born in Japan, or a person who has lost Japanese nationality, who may stay in Japan without a status of residence (在留資格) for up to 60 days from the birth or the loss under Article 22-2, paragraph (1) of the Immigration Control and Refugee Recognition Act.

国内において出生した日本の国籍を有しない者又は日本の国籍を失った者であって、法第二十二条の二第一項の規定により在留することができるもの

信託会社等（しんたくがいしゃとう）

Trust companies, and financial institutions that carry on trust business under the authorization in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions — for example, those with which a merging medical corporation may place property in trust for a creditor who objects to the merger (Article 58-4).

信託会社及び信託業務を営む金融機関（金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）第一条第一項の認可を受けた金融機関をいう。）

分割法人等（ぶんかつほうじんとう）

In Article 71, paragraph (2), the corporation on the giving side of a corporate split, etc. (分割等): one that transferred assets or liabilities in a company split, transferred assets as an in-kind contribution or an in-kind distribution, or sold to a wholly controlled group company an asset whose gain or loss on transfer is deferred — each as the Corporation Tax Act defines it.

同法第二条第十二号の二に規定する分割法人、同条第十二号の四に規定する現物出資法人、同条第十二号の五の二に規定する現物分配法人又は同法第六十一条の十一第一項に規定する譲渡損益調整資産を譲渡した法人

金融機関等（きんゆうきかんとう）

In Article 74-13-2, a financial institution covered by the Deposit Insurance Act — a bank, long-term credit bank, shinkin bank, credit cooperative, labour bank or similar body — or an agricultural or fishery cooperative covered by the Agricultural and Fishery Cooperatives Savings Insurance Act.

預金保険法（昭和四十六年法律第三十四号）第二条第一項各号（定義）に掲げる者及び農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）第二条第一項（定義）に規定する農水産業協同組合

預貯金者等（よちょきんしゃとう）

In Article 74-13-2, a depositor or other creditor for deposits under the Deposit Insurance Act, or a savings holder or other creditor for savings under the Agricultural and Fishery Cooperatives Savings Insurance Act.

預金保険法第二条第三項に規定する預金者等及び農水産業協同組合貯金保険法第二条第三項に規定する貯金者等

分割法人等（ぶんかつほうじんとう）

In Article 17-6, paragraph 2, the corporation on the giving side of a corporate split, etc. (分割等): a splitting corporation (分割法人), a corporation making an in-kind contribution (現物出資法人) or an in-kind distribution (現物分配法人), each as the Corporation Tax Act defines it, or a corporation that transferred an asset whose gain or loss on transfer is adjusted under Article 61-11, paragraph 1 of that Act.

同法第二条第十二号の二に規定する分割法人、同条第十二号の四に規定する現物出資法人、同条第十二号の五の二に規定する現物分配法人又は同法第六十一条の十一第一項に規定する譲渡損益調整資産を譲渡した法人

預貯金者等（よちょきんしゃとう）

Depositors, etc. (預金者等) as defined in Article 2, paragraph 3 of the Deposit Insurance Act and savings holders, etc. (貯金者等) as defined in Article 2, paragraph 3 of the Agricultural and Fishery Cooperatives Savings Insurance Act.

預金保険法第二条第三項に規定する預金者等及び農水産業協同組合貯金保険法第二条第三項に規定する貯金者等

特定配偶者（とくていはいぐうしゃ）

For the declaration a public pension recipient files through the pension payer with the municipal mayor for the prefectural inhabitant tax (道府県民税), the spouse sharing the livelihood of an income levy (所得割) taxpayer whose total income is 9 million yen or less, where the spouse has income from retirement allowances, etc. (退職手当等) of the kind Article 50-2 covers and total income of 950,000 yen or less.

…に限る。）の自己と生計を一にする配偶者（退職手当等（第五十条の二に規定する退職手当等に限る。以下この項において同じ。）に係る所得を有する者であつて、合計所得金額が九十五万円以下であるものに限る。）

公益信託等（こうえきしんたくとう）

A public interest trust (公益信託) or participant protection trust (加入者保護信託), as Article 12, paragraph 4, item 2 of the Corporation Tax Act defines 公益信託等 (public interest trust, etc.); assets and income in such a trust are not treated as the beneficiary's for enterprise tax (事業税).

同条第四項第二号に規定する公益信託等

受託事業者（じゅたくじぎょうしゃ）

The trustee of a trust subject to corporate taxation, etc. (法人課税信託等) in its capacity as the person to whom paragraphs 1 and 2 of Article 72-80-2 attribute that trust's trust assets, etc. (信託資産等) for the local consumption tax (地方消費税); an individual business operator in that capacity is treated as a corporation.

法人課税信託等の受託者について、前二項の規定により、当該法人課税信託等に係る信託資産等が帰属する者としてこの節の規定を適用する場合における当該受託者

課税標準額（かぜいひょうじゅんがく）

For the business office tax (事業所税), the tax base under Article 701-46, paragraph 2 or Article 701-47, paragraph 2.

第七百一条の四十六第二項又は第七百一条の四十七第二項の課税標準額

保険事業者（ほけんじぎょうしゃ）

In Article 41, paragraph (1), item (ii), a person carrying on insurance business under a licence under Article 3, paragraph (1) or Article 185, paragraph (1) of the Insurance Business Act, with whom a real estate broker can take out guarantee insurance (保証保険) covering its obligation to refund earnest money (手付金等).

保険業法（平成七年法律第百五号）第三条第一項又は第百八十五条第一項の免許を受けて保険業を行う者

暗号等資産（あんごうとうしさん）

In Article 50-2-4, a cryptoasset or similar asset as defined in Article 2, paragraph (24), item (iii-2) of the Financial Instruments and Exchange Act: a cryptoasset (暗号資産), or certain other assets that a Cabinet Office Order (内閣府令) specifies as needing investor protection.

金融商品取引法第二条第二十四項第三号の二に規定する暗号等資産

特例事業者（とくれいじぎょうしゃ）

A special business operator as defined in Article 2, paragraph (9) of the Act on Specified Joint Real Estate Ventures: a corporation that has notified the competent minister (主務大臣) in advance, under Article 58, paragraph (2) of that Act, that it intends to carry on a special business (特例事業).

不動産特定共同事業法第二条第九項に規定する特例事業者