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損害保険契約（そんがいほけんけいやく）

In Article 225, paragraph (1), items (v) and (vi), an insurance policy concluded by a casualty insurance company as defined in Article 2, paragraph (4) of the Insurance Business Act or by a foreign casualty insurance company, etc. as defined in Article 2, paragraph (9) of that Act, or a similar policy concluded by a small-amount and short-term insurance provider as defined in Article 2, paragraph (18) of that Act, other than one that foreign casualty insurance company, etc. concluded outside Japan.

保険業法第二条第四項に規定する損害保険会社若しくは同条第九項に規定する外国損害保険会社等の締結した保険契約又は同条第十八項に規定する少額短期保険業者の締結したこれに類する保険契約をいい、当該外国損害保険会社等が国外において…

満期返戻金等（まんきへんれいきんとう）

In Article 87, paragraph (3), the maturity refunds and similar amounts defined in Article 184, paragraph (4) of the Order for Enforcement of the Income Tax Act: maturity and cancellation refunds under casualty insurance contracts carrying a maturity refund clause, mutual aid money paid when the term ends under certain mutual aid contracts on buildings or movables, and refunds under similar contracts of small-amount, short-term insurers that carry a refund clause.

令第百八十四条第四項に規定する満期返戻金等

基準申告期限（きじゅんしんこくきげん）

For a return filed under Article 54 to obtain a refund, the deadline that would apply to it if it were a return under Article 53, paragraph (1) — in principle two months after the end of the taxable business year (課税事業年度).

当該申告書が第五十三条第一項の規定による申告書であるものとした場合における当該申告書の提出期限

電子記録債権（でんしきろくさいけん）

A monetary claim whose coming into existence or transfer requires an electronic record (電子記録) made under the Electronically Recorded Monetary Claims Act, as Article 2, paragraph (1) of that Act defines it.

電子記録債権法（平成十九年法律第百二号）第二条第一項に規定する電子記録債権

証券投資信託（しょうけんとうししんたく）

A securities investment trust as defined in Article 2, paragraph (4) of the Act on Investment Trusts and Investment Corporations, and a foreign investment trust (外国投資信託) similar to one.

投資信託及び投資法人に関する法律第二条第四項に規定する証券投資信託及びこれに類する外国投資信託

共助実施決定（きょうじょじっしけってい）

A decision made under Article 11, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969), by the regional taxation bureau commissioner or other tax official in charge (所轄国税局長等), to give the assistance that a treaty partner has requested under a tax treaty in collecting a foreign tax subject to mutual assistance (共助対象外国租税), or in securing property for collecting it.

租税条約等実施特例法第十一条第一項に規定する共助実施決定

生命保険会社（せいめいほけんがいしゃ）

A life insurance company as Article 2, paragraph (3) of the Insurance Business Act defines it — an insurance company holding a licence for life insurance business — or a foreign insurance company holding a licence for foreign life insurance business, as paragraph (8) of that Article defines it (外国生命保険会社等).

保険業法（平成七年法律第百五号）第二条第三項に規定する生命保険会社及び同条第八項に規定する外国生命保険会社等

損害保険会社（そんがいほけんがいしゃ）

A non-life insurance company as Article 2, paragraph (4) of the Insurance Business Act defines it — an insurance company holding a licence for non-life insurance business — or a foreign insurance company holding a licence for foreign non-life insurance business, as paragraph (9) of that Article defines it (外国損害保険会社等).

保険業法第二条第四項に規定する損害保険会社及び同条第九項に規定する外国損害保険会社等

組合等損失額（くみあいとうそんしつがく）

In Article 67-12, paragraph (1), the amount a Cabinet Order (政令) sets as a corporation's loss for the business year from a partnership business (組合事業) or a trust.

当該法人の当該組合事業又は当該信託による損失の額として政令で定める金額

基準特定出資（きじゅんとくていしゅっし）

Specified equity (特定出資, as in Article 2, paragraph (6) of the Act on the Securitization of Assets) under an asset securitization plan (資産流動化計画) that does not state the matters a Ministry of Finance Order (財務省令) specifies concerning the rights of specified members (特定社員) under Article 27, paragraph (2) of that Act.

特定社員（資産流動化法第二条第五項に規定する特定社員をいう。）の権利（資産流動化法第二十七条第二項各号に掲げる権利をいう。）に係る事項として財務省令で定めるものの記載がない資産流動化計画（資産流動化法第二条第四項に規定する資産流動化計画をいう。次号イにおいて同じ。）に係る特定出資（資産流動化法第二条第六項に規定する特定出資をいう。）

利用意向調査（りよういこうちょうさ）

A survey of intention to use as defined in Article 32, paragraph (1) of the Cropland Act, carried out under Article 32, paragraph (1) or Article 33, paragraph (1) of that Act.

農地法第三十二条第一項又は第三十三条第一項の規定による同法第三十二条第一項に規定する利用意向調査

風俗営業会社（ふうぞくえいぎょうがいしゃ）

A company carrying on a sex-related special business (性風俗関連特殊営業) as defined in Article 2, paragraph (5) of the Act on Control and Improvement of Amusement Business; for the gift-tax grace of Article 70-7, neither the company whose shares are given nor its specified special related companies (特定特別関係会社) may be one.

風俗営業等の規制及び業務の適正化等に関する法律第二条第五項に規定する性風俗関連特殊営業に該当する事業を営む会社

資産の譲渡等（しさんのじょうととう）

In Article 86-6(1), a transfer or lease of assets, or a provision of services, made as a business for consideration (including acts a Cabinet Order (政令) treats as similar, such as a transfer of assets as payment in substitution), as defined in Article 2(1)(viii) of the Consumption Tax Act.

同法第二条第一項第八号に規定する資産の譲渡等

分割承継法人（ぶんかつしょうけいほうじん）

A successor corporation in a company split as defined in Article 2, paragraph (1), item (vi)-2 of the Consumption Tax Act; here, one that took over by a company split the business to which the adjustment-target fixed asset (調整対象固定資産) belongs.

同法第二条第一項第六号の二に規定する分割承継法人

外国信託会社（がいこくしんたくがいしゃ）

In Article 61, paragraphs (6) and (7) as Article 37-2, paragraph (2) reads them for a specified trust company (特定信託会社), a foreign trust company as defined in Article 2, paragraph (6) of the Trust Business Act: one holding the Prime Minister's licence under Article 53, paragraph (1) or registration under Article 54, paragraph (1) of that Act.

信託業法第二条第六項に規定する外国信託会社

調査記録簿等（ちょうさきろくぼとう）

In Article 114, item (iii), the investigation records, or their equivalents set by Ministry of Justice Order (法務省令), that an investigation body must keep under Article 955, paragraph (1) of the Companies Act to record its electronic public notice investigations (電子公告調査), and must preserve.

同項に規定する調査記録簿等

乗用自動車等（じょうようじどうしゃとう）

In Article 7, paragraph (3), item (iii) and Article 94-5, paragraph (7), a motor vehicle used to carry people, or a small-sized motor vehicle (小型自動車) used to carry goods, of a kind a Ministry of Land, Infrastructure, Transport and Tourism Order (国土交通省令) specifies as one whose particulars of structure and the like (構造等に関する事項) — its length, width, height and similar particulars — seldom change.

人の運送の用に供する自動車又は貨物の運送の用に供する小型自動車のうち、当該自動車の構造等に関する事項（第七十一条の二第一項に規定する構造等に関する事項をいう。）に変更が生ずることが少ないものとして国土交通省令で定めるもの

電子記録債権（でんしきろくさいけん）

A monetary claim whose coming into existence or transfer requires an electronic record (電子記録) made under the Electronically Recorded Monetary Claims Act, as Article 2, paragraph (1) of that Act defines it.

電子記録債権法（平成十九年法律第百二号）第二条第一項に規定する電子記録債権

調査記録簿等（ちょうさきろくぼとう）

In Article 205-2-3, paragraph (1), item (vi), the investigation records, or their equivalents set by Ministry of Justice Order (法務省令), that an investigation body (調査機関) must keep under Article 955, paragraph (1) of the Companies Act, recording its electronic public notice investigations (電子公告調査) and preserving them, as Article 50-2, paragraph (10) and Article 66-40, paragraph (6) apply that provision to electronic public notices (電子公告) by foreign financial instruments business operators, etc. and foreign credit rating agencies.

同項に規定する調査記録簿等

調査記録簿等（ちょうさきろくぼとう）

In Article 63-3, item (i), the investigation records, or their equivalents set by Ministry of Justice Order (法務省令), that an investigation body (調査機関) must keep under Article 955, paragraph (1) of the Companies Act, as applied by Article 49-2, paragraph (2) or Article 52-60-36, paragraph (7), recording the matters about its electronic public notice investigations that Order sets, and must preserve.

同項に規定する調査記録簿等