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厚生年金適用事業所（こうせいねんきんてきようじぎょうしょ）

A place of business covered by employees' pension insurance: an applicable place of business (適用事業所) under Article 6, paragraph (1) of the Employees' Pension Insurance Act, or one whose employer has, with the approval of the Minister of Health, Labour and Welfare, made it an applicable place of business under paragraph (3) of that Article.

厚生年金保険法（昭和二十九年法律第百十五号）第六条第一項の適用事業所及び同条第三項の認可を受けた適用事業所

法令（ほうれい）

Acts (法律), orders made under Acts (including public notices (告示)), ordinances of local governments (条例), and rules (規則) of the executive organs of local governments (including their regulations (規程)).

法律、法律に基づく命令（告示を含む。）、条例及び地方公共団体の執行機関の規則（規程を含む。以下「規則」という。）

行政機関（ぎょうせいきかん）

The organs of the national government this Act covers: bodies placed in the Cabinet (内閣) under an Act (法律), other than the Cabinet Office (内閣府), and bodies placed under the Cabinet's jurisdiction; the Cabinet Office, the Imperial Household Agency (宮内庁) and the bodies provided for in Article 49, paragraphs (1) and (2) of the Act for Establishment of the Cabinet Office; the bodies provided for in Article 3, paragraph (2) of the National Government Organization Act; the bodies under Articles 39, 40, 55 and 56 of the Act for Establishment of the Cabinet Office, Article 16, paragraph (2) of the Imperial Household Agency Act and Articles 8-2 and 8-3 of the National Government Organization Act that a Cabinet Order (政令) names, each counted as an organ of its own; and the Board of Audit (会計検査院).

次に掲げる機関

主要株主（しゅようかぶぬし）

A person holding 20 percent or more (15 percent or more where a fact a Cabinet Office Order (内閣府令) specifies suggests material influence over its financial and business policies) of the voting rights of all shareholders, etc. (総株主等の議決権) of a company, counting voting rights on shares that cannot be asserted against the issuer under Article 147, paragraph (1) or Article 148, paragraph (1) of the Act on Book-Entry Transfer of Corporate Bonds and Shares and leaving out those the Order excludes, as Article 29-4, paragraph (2) defines it.

…実として内閣府令で定める事実がある場合には、百分の十五）以上の数の議決権（社債、株式等の振替に関する法律第百四十七条第一項又は第百四十八条第一項（これらの規定を同法第二百二十八条第一項、第二百三十五条第一…

著作権等管理事業者（ちょさくけんとうかんりじぎょうしゃ）

A copyright management service as defined in Article 2, paragraph (3) of the Act No. 131 of 2000 on copyright management businesses: a person registered under Article 3 of that Act who, as a business, grants permission to use works, performances, phonograms, broadcasts or cablecasts and otherwise manages copyrights or neighbouring rights under management entrustment contracts (管理委託契約) as that Act defines them.

著作権等管理事業法（平成十二年法律第百三十一号）第二条第三項に規定する著作権等管理事業者

国外（こくがい）

Anywhere outside the area in which this Act is in force, that is, outside Japan.

この法律の施行地外の地域

期限後申告書（きげんごしんこくしょ）

A tax return filed after the deadline, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).

国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告）に規定する期限後申告書

投資組合契約（とうしくみあいけいやく）

An investment limited partnership contract under Article 3, paragraph (1) of the Limited Partnership Act for Investment, or a foreign partnership contract (外国組合契約), as Article 41-21, paragraph (4), item (i) defines it.

投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約及び外国組合契約

寄託先美術館（きたくさきびじゅつかん）

A museum under Article 2, paragraph (1) of the Museum Act, or a designated facility under Article 31, paragraph (2) of that Act, that puts specified works of art (特定美術品) on public display and keeps them.

博物館法（昭和二十六年法律第二百八十五号）第二条第一項に規定する博物館又は同法第三十一条第二項に規定する指定施設のうち、特定美術品の公開（公衆の観覧に供することをいう。）及び保管を行うもの

住宅宿泊仲介業（じゅうたくしゅくはくちゅうかいぎょう）

A business of carrying out, for a fee, the acts that make up private lodging intermediary services (住宅宿泊仲介業務), run by someone other than a travel agent (旅行業者) registered under the Travel Agency Act.

旅行業法（昭和二十七年法律第二百三十九号）第六条の四第一項に規定する旅行業者（第十二条及び第六十七条において単に「旅行業者」という。）以外の者が、報酬を得て、前項各号に掲げる行為を行う事業

退職年金業務等（たいしょくねんきんぎょうむとう）

In Part 2, Chapter 3, on the corporation tax on retirement pension funds (退職年金等積立金), the businesses Article 84(1) lists of providing for and managing retirement pensions — such as trust, life insurance or life mutual aid business under contracts for the management of assets in defined benefit pension plans and funds, business under defined contribution pension and employees' asset-formation benefit contracts, the individual-type pension under the Defined Contribution Pension Act, and certain businesses of public officers' mutual aid associations and of the Promotion and Mutual Aid Corporation for Private Schools of Japan — and similar businesses a Cabinet Order (政令) sets.

…金の受入れ若しくは有価証券の売買その他の方法による確定給付年金積立金（確定給付企業年金法（平成十三年法律第五十号）第五十九条（積立金の積立て）（同法第九十一条の二十五（準用規定）において準用する場合を含む…

確定給付企業年金（かくていきゅうふきぎょうねんきん）

A defined benefit corporate pension plan as Article 2, paragraph (1) of the Defined-Benefit Corporate Pension Act defines it: a pension plan that an employer with a place of business covered by employees' pension insurance (厚生年金適用事業所) runs, alone or jointly with others, under that Act.

確定給付企業年金法（平成十三年法律第五十号）第二条第一項に規定する確定給付企業年金

地方独立行政法人（ちほうどくりつぎょうせいほうじん）

A corporation that a local government (地方公共団体) sets up under the Local Independent Administrative Agency Act to carry out, efficiently and effectively, public work in its area that must be done reliably, that the local government need not do itself, and that it judges might not get done if left to the private sector, as Article 2(1) of that Act defines it.

地方独立行政法人法（平成十五年法律第百十八号）第二条第一項に規定する地方独立行政法人

抵当証券（ていとうしょうけん）

A mortgage certificate (抵当証券) as referred to in Article 1(1) of the Mortgage Securities Act (Act No. 15 of 1931), which a person holding a mortgage (抵当権) over land, a building or superficies (地上権) may apply to the registry office (登記所) to have issued.

抵当証券法（昭和六年法律第十五号）第一条第一項に規定する抵当証券

公告方法（こうこくほうほう）

The way a company, including a foreign company, gives those public notices that no law requires to be published in the Official Gazette, such as in a daily newspaper or by electronic public notice.

会社（外国会社を含む。）が公告（この法律又は他の法律の規定により官報に掲載する方法によりしなければならないものとされているものを除く。）をする方法

製造業者（せいぞうぎょうしゃ）

A person licensed to manufacture pharmaceuticals under Article 13, paragraph (1) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices.

同法第十三条第一項の医薬品の製造業の許可を受けた者

製造販売業者（せいぞうはんばいぎょうしゃ）

From Article 36 on, a person licensed to market pharmaceuticals under Article 12, paragraph (1) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices.

同法第十二条第一項の医薬品の製造販売業の許可を受けた者

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, or a similar foreign investment trust.

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

役務提供委託（えきむていきょういたく）

A business entrusting to another business operator all or part of a service it provides to others as its trade, except where a business running a construction business (建設業) has another construction business carry out all or part of construction work (建設工事) it has undertaken.

…供の目的たる役務の提供の行為の全部又は一部を他の事業者に委託すること（建設業（建設業法（昭和二十四年法律第百号）第二条第二項に規定する建設業をいう。以下この項において同じ。）を営む者が業として請け負う建設…

自動運行装置（じどううんこうそうち）

An automated operation device as defined in the Road Transport Vehicle Act: a device built mainly of sensors detecting the vehicle's state and surroundings and a computer and program processing their data, which, used under the conditions the Minister of Land, Infrastructure, Transport and Tourism attaches to it, can take over all of a driver's recognition, prediction, judgement and operation, and which records the data needed to check how it is working.

道路運送車両法（昭和二十六年法律第百八十五号）第四十一条第一項第二十号に規定する自動運行装置