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定款等（ていかんとう）

A corporation's articles of incorporation, act of endowment (寄附行為), rules, bylaws or anything similar.

定款変更日（ていかんへんこうび）

The day on which an amendment to the articles of incorporation that lets share option holders demand the company buy back their options takes effect.

定款等（ていかんとう）

A corporation's articles of incorporation, act of endowment (寄附行為), rules, bylaws or anything similar.

事業年度（じぎょうねんど）

In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.

…び損益の計算の単位となる期間（以下この章において「会計期間」という。）で、法令で定めるもの又は法人の定款、寄附行為、規則、規約その他これらに準ずるもの（以下この章において「定款等」という。）に定めるもの

事業年度（じぎょうねんど）

In Chapter III (special provisions on the Corporation Tax Act), a business year as defined in Articles 13 and 14 of the Corporation Tax Act: the period over which a corporation computes its assets and profit and loss, as set by law or by its articles of incorporation or similar rules (or, where none sets one, as notified to or fixed by the district tax office director (税務署長)), divided into one-year periods where it is longer, and cut short by an event such as a dissolution or merger partway through.

法人税法第十三条及び第十四条に規定する事業年度

事業年度（じぎょうねんど）

In the section on enterprise tax (事業税), a business year set by laws and regulations, articles of incorporation, acts of endowment, rules or by-laws, or a similar period, or, for a corporation with none, a period set as paragraphs 2 and 3 of Article 72-13 provide.

法令、定款、寄附行為、規則若しくは規約に定める事業年度その他これに準ずる期間又は次項若しくは第三項に規定する期間

株券発行会社（かぶけんはっこうがいしゃ）

A stock company whose articles of incorporation provide that it issues share certificates for its shares (for a company with class shares, for shares of every class).

その株式（種類株式発行会社にあっては、全部の種類の株式）に係る株券を発行する旨の定款の定めがある株式会社

公開会社（こうかいがいしゃ）

A stock company whose articles of incorporation do not require the company's approval for transfers of at least some of its shares; it need not be listed on a stock exchange.

その発行する全部又は一部の株式の内容として譲渡による当該株式の取得について株式会社の承認を要する旨の定款の定めを設けていない株式会社

監査役設置会社（かんさやくせっちがいしゃ）

A stock company that has a company auditor whose audit its articles of incorporation do not limit to accounting matters, or that this Act requires to have a company auditor.

監査役を置く株式会社（その監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがあるものを除く。）又はこの法律の規定により監査役を置かなければならない株式会社

特別支配株主（とくべつしはいかぶぬし）

A person who, together with the stock companies it wholly owns and similar corporations set by Ministry of Justice Order (法務省令), holds nine tenths or more of the votes in a stock company (or any higher proportion its articles of incorporation set), and who may therefore demand that all other shareholders sell it their shares.

株式会社の総株主の議決権の十分の九（これを上回る割合を当該株式会社の定款で定めた場合にあっては、その割合）以上を当該株式会社以外の者及び当該者が発行済株式の全部を有する株式…

自主規制業務（じしゅきせいぎょうむ）

The business carried on for a financial instruments exchange of listing and delisting financial instruments, financial indices and options (other than business a Cabinet Office Order (内閣府令) excludes), examining whether members, etc. (会員等) comply with laws and regulations, dispositions under them, the articles of incorporation and other rules, and the principle of good faith in trading, and other business a Cabinet Office Order specifies as needed to keep trading on its market fair.

前条第二項に規定する自主規制業務

単元株式数（たんげんかぶしきすう）

The number of shares that a stock company's articles of incorporation make one unit, carrying one vote at a shareholders meeting.

株式会社がその発行する株式について、一定の数の株式をもって株主が株主総会又は種類株主総会において一個の議決権を行使することができる一単元の株式とする旨の定款の定めを設けている場合における当該一定の数

投資運用関係業務（とうしうんようかんけいぎょうむ）

Services carried out in connection with investment management business, etc. (投資運用業等): calculating the value of the property under management (運用対象財産) from the securities and other assets in it, the interest or dividends they yield and the fees for managing it; and guiding compliance with laws and regulations, administrative dispositions under them, and articles of incorporation and other rules (法令等).

投資運用業等（投資運用業（第二十八条第四項に規定する投資運用業をいう。）、適格機関投資家等特例業務（第六十三条第二項に規定する適格機関投資家等特例業務をいい、同条第一項第二号に掲げる行為を行うものに限…

各事業年度（かくじぎょうねんど）

Each business year (事業年度) of the foreign related company (外国関係会社), a business year being as Articles 13 and 14 of the Corporation Tax Act define it (Article 2, paragraph (2), item (xix)).

第二条第二項第十九号に規定する事業年度

事業年度（じぎょうねんど）

A business year as defined in Articles 13 and 14 of the Corporation Tax Act and Article 66-11-3, paragraph (5) of the Act on Special Measures Concerning Taxation; under the Corporation Tax Act, a corporation's accounting period set by law or by its articles (or notified to or fixed by the tax office), divided into one-year periods where it is longer, and cut short when an event such as a dissolution or merger happens partway through.

法人税法第十三条及び第十四条並びに租税特別措置法第六十六条の十一の三第五項に規定する事業年度

商品取引参加者（しょうひんとりひきさんかしゃ）

A person to whom a financial instruments exchange (金融商品取引所) has given, under Article 112, paragraph (2) or Article 113, paragraph (2), a trading qualification to carry out only commodity-related market derivatives transactions (商品関連市場デリバティブ取引) on its financial instruments exchange market.

第百十二条第二項又は第百十三条第二項の規定により取引資格を与えられた者

特別支配会社（とくべつしはいがいしゃ）

A company that, together with the stock companies it wholly owns and similar corporations set by Ministry of Justice Order (法務省令), holds nine tenths or more of the votes in a stock company, or any higher proportion that company's articles of incorporation set.

ある株式会社の総株主の議決権の十分の九（これを上回る割合を当該株式会社の定款で定めた場合にあっては、その割合）以上を他の会社及び当該他の会社が発行済株式の全部を有する株式会社そ…

特定責任（とくていせきにん）

The liability of a stock company's incorporators, directors or company auditors at incorporation, officers, etc. or liquidators where, on the day the facts behind it arose, the book value of that company's shares held by its ultimate wholly owning parent company, etc. and that parent's wholly owned subsidiaries, etc. exceeded one fifth of the parent's total assets as calculated under a Ministry of Justice Order (法務省令), or any lower proportion set by articles of incorporation (定款).

第八百四十七条の三第四項に規定する特定責任

適格旧株主（てきかくきゅうかぶぬし）

A former shareholder (旧株主) who is entitled, under the main clause of Article 847-2, paragraph (1) or (3), to demand that a wholly owned subsidiary company resulting from the share exchange, etc. (株式交換等完全子会社) file an action to enforce the liability of its officers and others.

第一項本文又は第三項本文の規定によれば提訴請求をすることができることとなる旧株主

公告方法（こうこくほうほう）

The means by which a bank gives public notice (公告), as defined in Article 2, item (xxxiii) of the Companies Act.

会社法第二条第三十三号（定義）に規定する公告方法