Search

専門職学位（せんもんしょくがくい）

A professional degree (専門職学位) as defined in Article 5-2 of the Degree Regulations (学位規則, Ministry of Education Order No. 9 of 1953) — the degree awarded on completing a course at a professional graduate school, such as a Master's (Professional), a Juris Doctor (Professional) from a law school or a Master of Education (Professional) — including an equivalent degree awarded abroad.

学位規則（昭和二十八年文部省令第九号）第五条の二に規定する専門職学位をいい、外国において授与されたこれに相当する学位を含む

電磁的記録（でんじてききろく）

A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing, of the kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.

電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものとして厚生労働省令で定めるもの

金銭の分配（きんせんのぶんぱい）

In Article 83, a distribution of money that an investment corporation (投資法人) makes to its investors, as Article 24, paragraph (1) of the Income Tax Act counts it in dividend income (配当所得), other than one a Ministry of Finance Order (財務省令) specifies as made on a reduction of total capital contributions.

同項に規定する金銭の分配

帰国届出書（きこくとどけでしょ）

In Article 37-14(25) to (27), the written notification (届出書) stating that a person has returned to Japan, the date of return, that they wish listed shares to be accepted again into their tax-exempt account, and the other particulars a Ministry of Finance Order (財務省令) sets — which a person who filed a notification of continued application must give the business office by 31 December of the year in which five years pass from filing it.

…課税累積投資契約又は特定非課税累積投資契約に基づく上場株式等の受入れを行わせようとする旨その他の財務省令で定める事項を記載した届出書

非業務災害率（ひぎょうむさいがいりつ）

In Article 12, paragraph (3) and Article 20, paragraph (1), the rate the Minister of Health, Labour and Welfare sets in view of, across all businesses covered by the Industrial Accident Compensation Insurance Act, the past three years' rates of multiple-job-related accidents (複数業務要因災害) and commuting accidents (通勤災害), the cost of the benefits for second medical examination, etc. (二次健康診断等給付), the amount of insurance benefits calculated with the basic daily benefit amount (給付基礎日額) as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, and other circumstances.

…の複数業務要因災害に係る災害率、通勤災害に係る災害率、二次健康診断等給付に要した費用の額及び厚生労働省令で定めるところにより算定された労災保険法第八条第三項に規定する給付基礎日額を用いて算定した保険給付の…

特定特許権等（とくていとっきょけんとう）

In Article 59-3, patent rights, and computer programs that are copyrighted works using artificial intelligence-related technology, of the kinds a Ministry of Finance Order (財務省令) specifies as contributing to Japan's international competitiveness, that the corporation acquired or created on or after 1 April 2024.

次に掲げるもののうち我が国の国際競争力の強化に資するものとして財務省令で定めるもの（第五号イにおいて「適格特許権等」という。）であつて、前項の法人が令和六年四月一日以後に取得又は製作をしたもの

免税対象飼育牛（めんぜいたいしょうしいくぎゅう）

Beef cattle (肉用牛) registered as a Cabinet Order (政令) sets under registration rules approved by the Minister of Agriculture, Forestry and Fisheries under Article 32-9, paragraph (1) of the Act on Improvement and Increased Production of Livestock, or sold for less than 1 million yen — less than 800,000 yen for crossbred cattle and 500,000 yen for dairy cattle of the kinds a Ministry of Finance Order (財務省令) sets.

…程に基づく政令で定める登録がされている肉用牛又はその売却価額が百万円未満（その売却した肉用牛が、財務省令で定める交雑牛に該当する場合には八十万円未満とし、財務省令で定める乳牛に該当する場合には五十万円未満とする。）である肉用牛に該当するもの

バイオエタノール（ばいおえたのーる）

In Article 88-7, alcohol as defined in Article 2, paragraph (1) of the Ethanol Business Act that is made from organic matter of animal or plant origin (other than crude oil, petroleum gas, combustible natural gas, coal and what is made from them), other than carbon-recycled ethanol (カーボンリサイクルエタノール) listed in Article 88-7, paragraph (1), item (ii).

アルコール（アルコール事業法（平成十二年法律第三十六号）第二条第一項に規定するアルコールをいう。次号において同じ。）のうち、動植物に由来する有機物（原油、石油ガス、可燃性天然ガス及び石炭並びにこれらか…

中高年齢失業者等（ちゅうこうねんれいしつぎょうしゃとう）

Unemployed people within an age range a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, and other unemployed people such an Order names as finding work especially hard.

厚生労働省令で定める範囲の年齢の失業者その他就職が特に困難な厚生労働省令で定める失業者

介護予防短期入所療養介護（かいごよぼうたんきにゅうしょりょうようかいご）

A short stay of a person needing in-home support (居宅要支援者) whose need for treatment is of the degree a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, for the prevention of long-term care, at a long-term care health facility (介護老人保健施設), an integrated facility for medical and long-term care (介護医療院) or another facility such an Order names, where they receive nursing, care under medical supervision, functional training, other necessary medical care and daily-life support for a period such an Order sets.

居宅要支援者（その治療の必要の程度につき厚生労働省令で定めるものに限る。）について、介護老人保健施設、介護医療院その他の厚生労働省令で定める施設に短期間入所させ、その介護予防を目的として、厚生労働省令で定める期間にわたり、当該施設において看護、医学的管理の下における介護及び機能訓練その他必要な医療並…

介護予防通所リハビリテーション（かいごよぼうつうしょりはびりてーしょん）

Physical therapy, occupational therapy and other necessary rehabilitation given, for the prevention of long-term care and for a period a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, to a person needing in-home support (居宅要支援者) whose attending physician finds that their need for treatment meets the standards such an Order sets, and who comes to a long-term care health facility (介護老人保健施設), an integrated facility for medical and long-term care (介護医療院), a hospital, a clinic or another facility such an Order names.

居宅要支援者（主治の医師がその治療の必要の程度につき厚生労働省令で定める基準に適合していると認めたものに限る。）について、介護老人保健施設、介護医療院、病院、診療所…

デリバティブ取引（でりばてぃぶとりひき）

A transaction, of a kind a Ministry of Finance Order (財務省令) sets, in which the parties promise to pay or receive money worked out from the difference between the value of an index — an interest rate, a currency's price, a commodity's price or the like — that they agreed in advance and that index's actual value at a set time in the future, or a transaction similar to it.

…の当該指標の数値との差に基づいて算出される金銭の授受を約する取引又はこれに類似する取引であつて、財務省令で定めるもの

銀行等（ぎんこうとう）

A bank (a business licensed by the Prime Minister to carry on banking, as defined in Article 2, paragraph (1) of the Banking Act), a trust company, or a similar institution set by Ministry of Justice Order (法務省令), at which money for shares must be paid in when a stock company is formed.

…法律第百五十四号）第二条第二項に規定する信託会社をいう。以下同じ。）その他これに準ずるものとして法務省令で定めるもの

子会社等（こがいしゃとう）

A subsidiary company, or a corporation or other entity whose management is controlled by a person other than a company, such as an individual, as set out by Ministry of Justice Order (法務省令).

次のいずれかに該当する者

業務執行者（ぎょうむしっこうしゃ）

An executive director (or, in a company with nominating committee, etc., an executive officer), or another person named by Ministry of Justice Order (法務省令) as involved in that director's work, who handled a payout to shareholders made beyond the distributable amount and is liable to repay it.

業務執行取締役（指名委員会等設置会社にあっては、執行役。以下この項において同じ。）その他当該業務執行取締役の行う業務の執行に職務上関与した者として法務省令で定めるもの

電磁的方法（でんじてきほうほう）

In Article 9, paragraphs (2) to (4), a method using an electronic data processing system or other information and communications technology, of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, by which a municipality (市町村) may give a householder, on request, information on household members' eligibility instead of a paper document.

電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて厚生労働省令で定めるもの

電磁的方法（でんじてきほうほう）

In Article 54, paragraphs (3) to (5), a method using an electronic data processing system (電子情報処理組織) or other information and communications technology, of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, by which an Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) provides an insured person, at their request, with information on their eligibility in place of a paper document.

電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて厚生労働省令で定めるもの

中長期在留者（ちゅうちょうきざいりゅうしゃ）

A foreign national residing in Japan with a status of residence who is issued a residence card: everyone except those granted a stay of three months or less, Temporary Visitors, holders of Diplomat or Official status, and others specified by Ministry of Justice Order.

出入国管理及び難民認定法（以下「入管法」という。）第十九条の三に規定する中長期在留者

国外中古建物（こくがいちゅうこたてもの）

A building outside Japan, already used by an individual or used in business by a corporation (including an association or foundation without legal personality (人格のない社団等)), that an individual has acquired and uses in work producing real property income (不動産所得), where the individual has worked out its useful life for depreciation in the way a Ministry of Finance Order (財務省令) sets.

…三十七条の規定により必要経費に算入する金額を計算する際に同法の規定により定められている耐用年数を財務省令で定めるところにより算定しているものに限る。）

居宅療養管理指導（きょたくりょうようかんりしどう）

Medical management and guidance, of the kinds a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, given to a person requiring long-term care living at home (居宅要介護者) by a physician, dentist, pharmacist or other person that Order names working at a hospital, clinic or pharmacy (病院等).

居宅要介護者について、病院、診療所又は薬局（以下「病院等」という。）の医師、歯科医師、薬剤師その他厚生労働省令で定める者により行われる療養上の管理及び指導であって、厚生労働省令で定めるもの