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Terms
基金事業交付額
The amount a municipality (市町村) received during the plan period (計画期間) as grants from the prefecture's financial stabilization fund (財政安定化基金) under Article 147, paragraph (1), item (i).
市町村が計画期間中に前項第一号の規定により交付を受けた額
The kana showing how the characters of a person's surname and given name are read, as provided for in Article 13, paragraph (1), item (ii) of the Family Register Act.
戸籍法（昭和二十二年法律第二百二十四号）第十三条第一項第二号に規定する氏名の振り仮名
A foreign national granted landing permission for temporary refuge under Article 18-2, paragraph (1) of the Immigration Control and Refugee Recognition Act, which an immigration inspector may give a person aboard a ship or aircraft who fled to Japan from a territory where they risked persecution or harm to their life, body or freedom, where it is appropriate to let them land for a time.
入管法第十八条の二第一項の許可を受けた者
In Article 15-4, the mayor of the issuing municipality as defined in Article 12-4, paragraph (2) of the Residential Basic Book Act: the mayor of a municipality other than a person's own to whom that person applies for a copy of the certificate of residence (住民票) of themselves or a member of their household.
法第十二条の四第二項に規定する交付地市町村長
A foreign national granted landing permission for temporary refuge under Article 18-2, paragraph (1) of the Immigration Control and Refugee Recognition Act, which an immigration inspector may give a person aboard a ship or aircraft who fled to Japan from a territory where they risked persecution or harm to their life, body or freedom, where it is appropriate to let them land for a time.
法第十八条の二第一項の許可を受けた者
In Article 7-2, paragraph (3), item (ii)(a)(4) and (5), a financial instruments exchange as defined in Article 2, paragraph (16) of the Financial Instruments and Exchange Act: a membership corporation (金融商品会員制法人) or stock company (株式会社) licensed by the Prime Minister under Article 80, paragraph (1) of that Act to open a financial instruments market (金融商品市場).
金融商品取引法（昭和二十三年法律第二十五号）第二条第十六項に規定する金融商品取引所
被保険者の種別
Which of the three kinds of insured person a person is: a category 1 insured person (第一号被保険者), a category 2 insured person (第二号被保険者) or a category 3 insured person (第三号被保険者).
第一号被保険者、第二号被保険者又は第三号被保険者のいずれであるかの区別
In Article 65, paragraph (2), the tax payable under Article 35, paragraph (1) or (2) on a return filed by the due date (期限内申告書, here including a return claiming a refund) or, where the proviso to Article 66, paragraph (1) or Article 66, paragraph (9) applies, on a return filed after the due date (期限後申告書), with the foreign tax credits, tax withheld at source, interim payments and other amounts the items under it list added, and less any tax equal to a refund stated on such a return for income tax, corporation tax, local corporation tax, inheritance tax or consumption tax.
期限内申告書（次条第一項ただし書又は第九項の規定の適用がある場合には、期限後申告書を含む。第五項第二号において同じ。）の提出に基づき第三十五条第一項又は第二項の規定により納付すべき税額（これらの申告書に係る国税について、次に掲げる金額があるときは当該金額を加…
In Article 71, paragraph (2), the corporation on the receiving side of a corporate split, etc. (分割等): one that received assets or liabilities in a company split, received assets as an in-kind contribution or an in-kind distribution, or bought from 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三に規定する分割承継法人、同条第十二号の五に規定する被現物出資法人、同条第十二号の五の三に規定する被現物分配法人又は同法第六十一条の十一第二項に規定する譲受法人
In Article 17-6, paragraph 2, the corporation on the receiving side of a corporate split, etc. (分割等): a successor corporation in a company split (分割承継法人), a corporation receiving an in-kind contribution (被現物出資法人) or an in-kind distribution (被現物分配法人), or a transferee (譲受法人) of an asset whose gain or loss on transfer is adjusted under Article 61-11 of the Corporation Tax Act, each as that Act defines it.
同法第二条第十二号の三に規定する分割承継法人、同条第十二号の五に規定する被現物出資法人、同条第十二号の五の三に規定する被現物分配法人又は同法第六十一条の十一第二項に規定する譲受法人
事業用固定資産
Fixed assets, and assets of a similar kind that a Cabinet Order (政令) specifies, other than land and rights over land.
同項第三号に規定する事業用固定資産
A retirement pension trust, etc. as defined in Article 12, paragraph 4, item 1 of the Corporation Tax Act: a trust under one of the pension asset management or asset-building benefit contracts named in Article 84, paragraph 1 of that Act, under a contract that a National Pension Fund (国民年金基金) or the National Pension Fund Association (国民年金基金連合会) concludes, or under a similar retirement pension contract a Cabinet Order (政令) specifies.
同法第十二条第四項第一号に規定する退職年金等信託
地方税関係通知
A notice that the head of an administrative body (行政機関の長) — the head of a local government, the Minister for Internal Affairs and Communications, the Commissioner of the National Tax Agency, a regional taxation bureau commissioner, a district director, or another a Cabinet Order (政令) names — gives under the Local Tax Act or the orders, ordinances (条例) or rules made under it, including letting a person inspect or record what is written on paper or kept as an electronic record, as Article 762, item 1(b) lists it.
同号ロに掲げる通知
全国的連合組織
A nationwide federation (全国的連合組織) of prefectural governors, of city mayors or of town and village mayors, as defined in Article 263-3, paragraph 1 of the Local Autonomy Act, that has filed the notification that paragraph requires; these federations choose the members of the representatives' council (代表者会議) under Article 768, paragraph 2.
地方自治法第二百六十三条の三第一項に規定する全国的連合組織で同項の規定による届出をしたもの
退職年金等信託
In Article 13, paragraph (1), which does not treat such a trust's assets and income as its beneficiary's, a trust under a defined benefit pension asset management contract, defined benefit pension fund asset investment contract, defined contribution pension asset management contract, employees' asset-formation benefit contract or employees' asset-formation fund benefit contract as Article 84, paragraph (1) of the Corporation Tax Act names them, under a contract a National Pension Fund (国民年金基金) or the National Pension Fund Association (国民年金基金連合会) concludes under Article 128, paragraph (3) or Article 137-15, paragraph (4) of the National Pension Act, or under a similar retirement pension contract a Cabinet Order (政令) specifies.
法人税法第八十四条第一項（退職年金等積立金の額の計算）に規定する確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、…
時価純資産価額
In Article 62-8, the total acquisition cost of the assets a domestic corporation receives in a non-qualified merger, etc. (非適格合併等), counting goodwill (営業権) only of the kinds a Cabinet Order (政令) specifies, less the total of the liabilities it takes over, including any liability adjustment account (負債調整勘定).
当該資産（営業権にあつては、政令で定めるものに限る。）の取得価額（第六十一条の十一第七項（完全支配関係がある法人の間の取引の損益）の規定の適用がある場合には、同項の規定の適用がないものとした場合の取得価額）の合計額から当該負債の額（次項に規定する負債調整勘定の金額を含む。）の合計額を減算した金額
指定提供会社等
In Article 150-3, paragraph (3), a constituent entity (構成会社等) other than the ultimate parent entity that the ultimate parent entity of a specified multinational enterprise group (特定多国籍企業グループ等) has designated to provide the equivalent of the group's minimum tax information returns to the tax authority of the country where it is located.
…親会社等以外のいずれか一の構成会社等で、当該特定多国籍企業グループ等のグループ国際最低課税額等報告事項等に相当する事項及び次項に規定するグループ国内最低課税額報告事項等に相当する事項を当該構成会社等の所在地国の租税に関する法令を執行する当局に提供するものとして当該最終親会社等が指定…
A private placement with qualified institutional investors (適格機関投資家私募) under Article 4, paragraph (2), item (xii) of the Act on Investment Trusts and Investment Corporations, made only to persons a Ministry of Finance Order (財務省令) sets.
同法第四条第二項第十二号に規定する適格機関投資家私募のうち財務省令で定める者のみを相手方として行うもの
医療保険各法等
The medical insurance Acts (医療保険各法) referred to in Article 7, paragraph (1) of the Act on Assurance of Medical Care for Elderly People, together with that Act itself.
高齢者の医療の確保に関する法律第七条第一項に規定する医療保険各法及び高齢者の医療の確保に関する法律
資産流動化計画
An asset securitization plan as defined in Article 2(4) of the Act on the Securitization of Assets, the plan under which a special purpose company (特定目的会社) securitizes assets.
資産流動化法第二条第四項に規定する資産流動化計画