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有価証券等仲介業務（ゆうかしょうけんとうちゅうかいぎょうむ）

In Article 16-2, paragraph (1), item (iv)-2, securities, etc. intermediary business as defined in Article 11, paragraph (4) of the Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto — intermediation in securities and investment contracts, for financial instruments business operators (金融商品取引業者) or registered financial institutions (登録金融機関), by someone who is neither a first-class financial instruments business operator nor a financial instruments intermediary (金融商品仲介業者) — limited to business that carries out one of these: intermediation in trades of securities between those firms and customers (item (i) of that paragraph); intermediation in entrusting trades on a financial instruments exchange market or a foreign financial instruments market (item (ii)), so far as it is an act of sub-item (b) or (c) of item (iv) of this paragraph; or handling public offerings, secondary distributions or private placements of securities for those firms (item (iii)).

同条第四項に規定する有価証券等仲介業務をいい、次に掲げる行為のいずれかを行う業務に係るものに限る

共有物分割禁止の定め（きょうゆうぶつぶんかつきんしのさだめ）

A term barring the division of property in co-ownership (共有物), or of a property right other than ownership held by several people: one set by an agreement not to divide it under the proviso to Article 256(1) of the Civil Code (also as applied by Article 264) or Article 908(2), or by a deceased person's will under Article 908(1), or a family court ruling (審判) under Article 908(4) forbidding the division of such property in an estate.

共有物若しくは所有権以外の財産権について民法（明治二十九年法律第八十九号）第二百五十六条第一項ただし書（同法第二百六十四条において準用する場合を含む。）若しくは第九百八条第二項の規定により分割をしない旨の契約をした場合若しくは同条第一項の規定により被相続人が遺言で共有物若しくは所有権以外の財産権について分割を禁止した場合における共有物…

指定介護予防サービス（していかいごよぼうさーびす）

A service to prevent long-term care (介護予防サービス) provided by a business a prefectural governor has designated (指定介護予防サービス事業者), at its place of business covered by the designation, as Article 53, paragraph (1) of the Long-Term Care Insurance Act provides.

同法第五十三条第一項に規定する指定介護予防サービス

特定国民年金原簿記録（とくていこくみんねんきんげんぼきろく）

In Article 14-2, paragraph (1), what the national pension record (国民年金原簿) holds about a person's becoming and ceasing to be insured, changes of category, premium payments and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names; a person who thinks it is wrong or missing can ask the Minister of Health, Labour and Welfare to correct the record.

被保険者の資格の取得及び喪失、種別の変更、保険料の納付状況その他厚生労働省令で定める事項の内容

相手国居住者等配当等（あいてこくきょじゅうしゃとうはいとうとう）

Dividends, interest, royalties or other income, or gains from transferring assets, with their source in Japan, that a treaty partner resident (相手国居住者等) receives and that the tax treaty (租税条約) with its partner country treats as that resident's income, as defined in Article 3-2, 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.

租税条約等実施特例法第三条の二第一項に規定する相手国居住者等配当等

所有者不明土地管理人（しょゆうしゃふめいとちかんりにん）

In Article 125, paragraphs (1) and (2), the administrator of unclaimed land as defined in Article 264-2, paragraph (4) of the Civil Code: the person the court must appoint, in an administration order for unclaimed land (所有者不明土地管理命令), to manage the land or co-ownership share (共有持分) the order covers.

同条第四項に規定する所有者不明土地管理人

特定被保護者対象事業（とくていひほごしゃたいしょうじぎょう）

In Article 55-11, the employment preparation support programme for persons in need (生活困窮者就労準備支援事業), the household finance improvement support programme for persons in need (生活困窮者家計改善支援事業), or the part under item (ii) of Article 3, paragraph (6) of the Act on Self-Reliance Support for Persons in Need of the residence support programme for persons in need (生活困窮者居住支援事業), as Article 3, paragraphs (4) to (6) of that Act define them.

生活困窮者自立支援法第三条第四項に規定する生活困窮者就労準備支援事業、同条第五項に規定する生活困窮者家計改善支援事業又は同条第六項に規定する生活困窮者居住支援事業（同項第二号に係る部分に限る。）

信託財産責任負担債務（しんたくざいさんせきにんふたんさいむ）

An obligation covered by the trust property as defined in Article 2, paragraph (9) of the Trust Act (Act No. 108 of 2006): a debt that the trustee is liable to perform with property belonging to the trust property (信託財産).

信託法（平成十八年法律第百八号）第二条第九項に規定する信託財産責任負担債務

未指図個人別管理資産（みさしずこじんべつかんりしさん）

In Article 25-2, the part of a participant's individual assets (個人別管理資産) for which no investment instructions have been given by the end of the grace period (猶予期間) after the notice under paragraph (1), together with contributions (事業主掛金等) paid after that day for which no instructions have been given.

個人別管理資産のうち、第一項の規定による通知に係る猶予期間が終了する日までに運用の指図が行われていないもの及び同日後に納付される事業主掛金等について運用の指図が行われていないもの

外貨建等証券投資信託（がいかだてとうしょうけんとうししんたく）

A securities investment trust (証券投資信託), of a kind a Cabinet Order (政令) specifies, that invests its trust property mainly in foreign-currency assets (外貨建資産) or mainly in assets other than shares (investment units (投資口) not counting as shares).

…資産をいう。以下この号において同じ。）又は主として株式（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を除く。以下この号において同じ。）以外の資産に運用する証券投資信託として政令で定める…

既確定各欠損金増加額（きかくていかくけっそんきんぞうかがく）

The amount most recently stated as the amount of each deficit increase (各欠損金増加額) for the past applicable business year in the documents attached to that year's final or amended return, or to a notice of reassessment under the Act on General Rules for National Taxes, filed or issued by the end of the target business year (対象事業年度).

…類又は同日以前にされた国税通則法第二十四条若しくは第二十六条の規定による更正に係る同法第二十八条第二項に規定する更正通知書に添付された書類のうち、最も新しいものに当該過去適用等事業年度に係る各欠損金増加…

既確定通算前欠損金額（きかくていつうさんまえけっそんきんがく）

The amount most recently stated as the amount of deficit before group tax sharing (通算前欠損金額) for the other group corporation's earlier business year in the documents attached to that year's final or amended return, or to a notice of reassessment under the Act on General Rules for National Taxes, filed or issued by the end of the adjustment business year (調整事業年度).

…類又は同日以前にされた国税通則法第二十四条若しくは第二十六条の規定による更正に係る同法第二十八条第二項に規定する更正通知書に添付された書類のうち、最も新しいものに通算前欠損金額として記載された金額

医療機関の再編の事業（いりょうきかんのさいへんのじぎょう）

A project for reorganizing medical institutions as defined in Article 13, paragraph (1) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities, here one stated in an approved reorganization plan (再編計画).

地域における医療及び介護の総合的な確保の促進に関する法律第十三条第一項に規定する医療機関の再編の事業

船員雇用促進センター（せんいんこようそくしんせんたー）

The general incorporated association or foundation that the Minister of Land, Infrastructure, Transport and Tourism designates under Article 7 of the Act on Special Measures concerning Employment Promotion of Mariners to carry out programs promoting mariners' employment.

船員の雇用の促進に関する特別措置法第七条第二項に規定する船員雇用促進センター

匿名加工情報取扱事業者（とくめいかこうじょうほうとりあつかいじぎょうしゃ）

In Chapters IV, VI and VII, a person that uses an anonymized personal information database or the equivalent (匿名加工情報データベース等) for its business, other than the public bodies that Article 16, paragraph (2) leaves out.

…加工情報を容易に検索することができるように体系的に構成したものとして政令で定めるもの（第四十三条第一項において「匿名加工情報データベース等」という。）を事業の用に供している者

個人関連情報取扱事業者（こじんかんれんじょうほうとりあつかいじぎょうしゃ）

In Chapters IV, VI and VII, a person that uses a database or the equivalent of information related to personal information (個人関連情報データベース等) for its business, other than the public bodies that Article 16, paragraph (2) leaves out.

…関連情報を容易に検索することができるように体系的に構成したものとして政令で定めるもの（第三十一条第一項において「個人関連情報データベース等」という。）を事業の用に供している者

指定地域密着型サービス（していちいきみっちゃくがたさーびす）

A community-based service (地域密着型サービス) provided by a business the mayor of a municipality has designated (指定地域密着型サービス事業者), at its place of business covered by the designation, as Article 42-2, paragraph (1) of the Long-Term Care Insurance Act provides.

同法第四十二条の二第一項に規定する指定地域密着型サービス

三歳以上施設入所等児童（さんさいいじょうしせつにゅうしょとうじどう）

A child placed in a facility, etc. (施設入所等児童) covered by a certification (認定) under Article 7(2) who is aged three or over; such a child born on the first day of a month counts as one once three years have passed since the day of birth.

次条第二項の認定に係る三歳以上の施設入所等児童（月の初日に生まれた施設入所等児童にあつては、出生の日から三年を経過したもの）

デリバティブ取引損失額（でりばてぃぶとりひきそんしつがく）

The loss that arises when a person whose tax on leaving Japan (国外転出) is deferred settles an unsettled derivatives transaction (未決済デリバティブ取引) held since departure, or the loss deemed to arise when it passes on by a gift or an inheritance with limited liability (限定相続等) before the deferral's expiry base date (満了基準日), used in Article 60-2, paragraph (8) to decide whether the tax for the year of departure can be recomputed.

…引を決済したものとみなして財務省令で定めるところにより算出した損失の額に相当する金額をいう。次条第八項第六号において同じ。）

事業資産特定災害損失額（じぎょうしさんとくていさいがいそんしつがく）

The total of a person's loss on inventory from a specified extraordinary disaster (特定非常災害) and the loss that disaster caused to fixed assets (other than land) used in their business producing business income, including certain unavoidable related costs and excluding what insurance or damages make good.

…を含むものとし、保険金、損害賠償金その他これらに類するものにより補塡される部分の金額を除く。以下この項において同じ。）の合計額