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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、…

店頭売買有価証券（てんとうばいばいゆうかしょうけん）

In Article 37-2, paragraph (2), item (i), over-the-counter traded securities as defined in Article 2, paragraph (8), item (x), (c) of the Financial Instruments and Exchange Act: securities that an authorized financial instruments firms association (認可金融商品取引業協会) has registered under Article 67-11, paragraph (1) of that Act for trading on the over-the-counter securities market it opens.

金融商品取引法第二条第八項第十号ハに規定する店頭売買有価証券

当該申請書の提出（とうがいしんせいしょのていしゅつ）

In Article 81-21, paragraphs (2) and (3), the submission referred to in Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act of an application by the recipient of the price for a transfer of shares, etc. (株式等) to its payer, including providing its contents by electronic data processing or other information and communications technology instead, on which the payer keeps a book of the recipient's name, address and individual or corporate number.

令第三百四十三条第五項に規定する提出

電磁的訴訟記録等（でんじてきそしょうきろくとう）

In Article 133-2, paragraphs (5) and (6), the electronic or magnetic case records (電磁的訴訟記録), or the part of the record of a case in which a disposition under Article 132-4, paragraph (1) has been petitioned for that is information from the court's computer files (ファイル記録事項).

電磁的訴訟記録又は第百三十二条の四第一項の処分の申立てに係る事件の記録中ファイル記録事項に係る部分

国際最低課税額等（こくさいさいていかぜいがくとう）

In Article 82-3, paragraph (1) and Article 82-11, paragraph (2), the international minimum tax amount (国際最低課税額) for a covered fiscal year (対象会計年度) together with the equivalent amounts under foreign law.

同条第一項第一号ロに規定する国際最低課税額等

暗号資産交換契約（あんごうしさんこうかんけいやく）

In Article 31, paragraph (1) and Article 32, paragraph (4), item (i)(e), a contract with a cryptoasset exchange service provider (暗号資産交換業者) for carrying out any of the acts listed in the items of Article 2, paragraph (15) of the Payment Services Act.

資金決済に関する法律第二条第十五項各号に掲げる行為を行うことを内容とする契約

民間紛争解決手続（みんかんふんそうかいけつてつづき）

In Article 2, an out-of-court procedure in which a private business, asked by both parties and under a contract with them, mediates a settlement of a civil dispute the parties are able to settle, as Article 2, item (i) of the Act on Promotion of Use of Alternative Dispute Resolution (Act No. 151 of 2004) defines it, leaving out the procedures, specified by Cabinet Order (政令), that a body designated under an Act conducts as its dispute resolution work under that Act.

裁判外紛争解決手続の利用の促進に関する法律（平成十六年法律第百五十一号）第二条第一号に規定する民間紛争解決手続

控除対象扶養親族（こうじょたいしょうふようしんぞく）

A claimable dependent as defined in Article 2, paragraph (1), item (xxxiv)-2 of the Income Tax Act, limited to one who is a resident (居住者): that is, a dependent (扶養親族) who is a resident aged 16 or over.

所得税法第二条第一項第三十四号の二に規定する控除対象扶養親族をいい、居住者に限る

所得地方法人税額（しょとくちほうほうじんぜいがく）

The amount of local corporation tax on income (所得地方法人税額) as defined in Article 11 of the Local Corporation Tax Act, from which a domestic corporation deducts the part of its credit-eligible amount equivalent to income tax, etc. (控除対象所得税額等相当額) that exceeds its corporation tax for the business year a Cabinet Order (政令) sets.

同法第十一条に規定する所得地方法人税額

市町村長等の認定（しちょうそんちょうとうのにんてい）

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て適用される場合及び同法第九条第二項又は第三項において読み替えて適用される森林法第十二条第三項において読み替えて準用する場合を含む。）の規定による市町村の長（同法第十九条の規定の適用がある場合には、同条第一項各号に掲げる場合の区分に応じ当該各号に定める者）の認定

特例円滑化法認定（とくれいえんかつかほうにんてい）

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規定により都道府県知事が行うこととされている場合にあつては、当該都道府県知事）の…

船用品又は機用品（せんようひんまたはきようひん）

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（こじんじょうほうふぁいる）

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…

暗号資産交換業務（あんごうしさんこうかんぎょうむ）

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

認証紛争解決手続（にんしょうふんそうかいけつてつづき）

In Article 51-4, paragraph (5), Article 62-16, paragraph (5) and Article 63-12, paragraph (5), authorized dispute resolution procedures as defined in Article 2, item (iii) of the Act on Promotion of Use of Alternative Dispute Resolution: private dispute resolution procedures carried out as business that the Minister of Justice has certified under Article 5 of that Act.

裁判外紛争解決手続の利用の促進に関する法律（平成十六年法律第百五十一号）第二条第三号に規定する認証紛争解決手続