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国外転出時みなしデリバティブ取引損失額（こくがいてんしゅつじみなしでりばてぃぶとりひきそんしつがく）

The loss deemed to arise on an unsettled derivatives transaction (未決済デリバティブ取引) at the moment its holder left Japan (国外転出), in the amount Article 60-2, paragraph (3) sets for the case at hand, with which later losses on the same transaction are compared in Article 60-2, paragraphs (8) and (10).

当該国外転出の時における第三項各号に掲げる場合の区分に応じ当該各号に定める損失の額に相当する金額

国外事業所等に帰せられるべき純資産の額（こくがいじぎょうしょとうにきせられるべきじゅんしさんのがく）

In Article 40-15, paragraph (1), items (i) and (iii), the net assets that ought to be attributed to a resident's foreign office or similar establishment (国外事業所等), as Article 221-4, paragraph (1) of the Order for Enforcement of the Income Tax Act (所得税法施行令) refers to them; where the office's own net assets fall short of that amount, part of the interest on its debts is not deductible.

同条第一項に規定する国外事業所等に帰せられるべき純資産の額

外国電子決済手段・暗号資産サービス仲介業者（がいこくでんしけっさいしゅだん・あんごうしさんさーびすちゅうかいぎょうしゃ）

A person that carries on electronic payment instruments and cryptoasset intermediary services (電子決済手段・暗号資産サービス仲介業) in a foreign country under a registration there, under a foreign law equivalent to this Act, of the same kind as registration under Article 63-22-2 (or a similar administrative disposition), or that carries on as a business, under that country's law, acts equivalent to those in Article 2, paragraph (18).

…処分を含む。）を受けて電子決済手段・暗号資産サービス仲介業を行う者又は当該外国の法令に準拠して第十八項各号に掲げる行為のいずれかに相当する行為を業として行う者

提出書類等（ていしゅつしょるいとう）

The documents listed in Article 29, paragraph (4) that the agency that made the disposition (処分庁) attaches to its written explanation (弁明書), and the documents and other objects submitted under Article 32, paragraph (1) or (2) or Article 33, which the person requesting review (審査請求人) or an intervenor (参加人) may ask the review officer (審理員) to let them inspect or have copies of.

第二十九条第四項各号に掲げる書面又は第三十二条第一項若しくは第二項若しくは第三十三条の規定により提出された書類その他の物件

管理侵害行為（かんりしんがいこうい）

In Article 21, paragraph (1), items (i) and (ii), stealing property, breaking into a facility, unauthorized computer access (不正アクセス行為) as defined in Article 2, paragraph (4) of the Act on Prohibition of Unauthorized Computer Access, or any other act that undermines the trade secret holder's (営業秘密保有者) control over its trade secrets.

財物の窃取、施設への侵入、不正アクセス行為（不正アクセス行為の禁止等に関する法律（平成十一年法律第百二十八号）第二条第四項に規定する不正アクセス行為をいう。）その他の営業秘密保有者の管理を害する行為

各特別取締役（かくとくべつとりしまりやく）

In Articles 366 and 368 as Article 373, paragraph (2) has them read, each of the special directors (特別取締役): the three or more directors a board of directors selects in advance under Article 373, paragraph (1) to adopt its resolutions on disposing of and acquiring important property and on large borrowings.

第三百七十三条第一項に規定する特別取締役

課税対象所得（かぜいたいしょうしょとく）

For a resident, each kind of income for each year (各種所得, as Article 2, paragraph (1), item (xxi) of the Income Tax Act defines it); for a domestic corporation, its income for each business year; and for a nonresident or foreign corporation, the domestic source income (国内源泉所得) under Article 164, paragraph (1), item (i)(a) of the Income Tax Act or Article 141, item (i)(a) of the Corporation Tax Act that a Cabinet Order (政令) specifies.

第二条第一項第一号の二に規定する居住者にあつては各年分の各種所得（所得税法第二条第一項第二十一号に規定する各種所得をいう。）をいい、内国法人にあつては各事業年度の所得をいい、非居住者又は…

信託兼営銀行（しんたくけんえいぎんこう）

In Article 16-2, paragraph (1), item (xi), (b) and Article 52-23, paragraph (1), item (x), (b), a bank that carries on trust business (信託業務) with authorization under Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions.

兼営法第一条第一項の認可を受けて信託業務を営む銀行

基金事業交付額（ききんじぎょうこうふがく）

In Article 116, the amount an Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) received during a specified period (特定期間) as grants from the prefecture's financial stability fund (財政安定化基金) under paragraph (1), item (i) of that Article.

後期高齢者医療広域連合が特定期間中に前項第一号の規定により交付を受けた額

役員等賠償責任保険契約（やくいんとうばいしょうせきにんほけんけいやく）

An insurance contract a stock company (株式会社) concludes with an insurer, insuring its directors, accounting advisors, company auditors, executive officers and financial auditor (役員等), under which the insurer covers the loss they may suffer from being liable for how they carried out their duties or from a claim seeking that liability, other than contracts a Ministry of Justice Order (法務省令) excludes as unlikely to seriously harm the proper performance of those duties.

第四百三十条の三第一項に規定する役員等賠償責任保険契約

労働者の募集を行う者等（ろうどうしゃのぼしゅうをおこなうものとう）

In Article 4, paragraph (6), items (i) and (iv), a person recruiting workers, a commissioned recruiter (募集受託者) as Article 39 defines it, or an employment placement service provider (職業紹介事業者) or another person a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies.

労働者の募集を行う者、募集受託者（第三十九条に規定する募集受託者をいう。第三号、第五条の三第一項、第五条の四第一項及び第二項並びに第五条の五第一項において同じ。）又は職業紹介事業者その他厚生労働省令で定める者（以下この項において「職業紹介事業者等」という。）

特定組織再編成発行手続（とくていそしきさいへんせいはっこうてつづき）

In Chapter II, a procedure for issuing new securities during a corporate reorganization (組織再編成発行手続) that, for paragraph (1) securities (第一項有価証券), falls under the cases in items (i) and (ii) of Article 2-3, paragraph (4) — the shareholders, etc. of the reorganizing company (組織再編成対象会社株主等) being many, as a Cabinet Order (政令) specifies, and not only qualified institutional investors (適格機関投資家), or another case outside the exceptions item (ii) sets out — and, for paragraph (2) securities (第二項有価証券), where those shareholders, etc. are a fairly large number as a Cabinet Order specifies.

組織再編成発行手続のうち、当該組織再編成発行手続が第一項有価証券に係るものである場合にあつては第一号及び第二号に掲げる場合、当該組織再編成発行手続が第二項有価証券に係るものである場合にあつては第三号に掲げる場合に該当するもの

高年齢者雇用確保措置等（こうねんれいしゃこようかくほそちとう）

The measures for securing employment for elderly persons up to 65 under Article 9, paragraph (1) (高年齢者雇用確保措置) together with the measures for securing job opportunities for them from 65 to 70 under Article 10-2, paragraph (4) (高年齢者就業確保措置).

第九条第一項に規定する高年齢者雇用確保措置及び第十条の二第四項に規定する高年齢者就業確保措置

連携金融商品債務引受業務（れんけいきんゆうしょうひんさいむひきうけぎょうむ）

Carrying on as a business an act specified by Cabinet Office Order (内閣府令) by which a financial instruments clearing organization has a third party take on a clearing member's (清算参加者) obligations under a subject transaction (対象取引) other than those in Article 156-62, item (i), and itself takes on the obligations of that clearing member's counterparty; a clearing organization may do so, with the Prime Minister's authorization, under a contract with a collaborating clearing organization, etc. (連携清算機関等).

第百五十六条の二十の十六第一項に規定する連携金融商品債務引受業務

電子決済手段等取引業の業務の種別（でんしけっさいしゅだんとうとりひきぎょうのぎょうむのしゅべつ）

The kinds of electronic payment instruments services (電子決済手段等取引業) a provider carries on, told apart as electronic payment instruments-related business (電子決済手段関連業務: exchanging or managing electronic payment instruments) and the business of the act in Article 2, paragraph (10), item (iv) (changing, on a funds transfer service provider's (資金移動業者) behalf, the amount its users can claim from it), which an application for registration under Article 62-4 must state.

電子決済手段関連業務及び第二条第十項第四号に掲げる行為に係る業務の種別

業務等に関する重要事実の公表がされた後二週間における最も低い価格（ぎょうむとうにかんするじゅうようじじつのこうひょうがされたあとにしゅうかんにおけるもっともひくいかかく）

In Article 175, paragraph (1), item (i), (b), the lowest of the daily lowest prices published under Article 67-19 or Article 130 from the time a material fact about a listed company's business, etc. (Article 166, paragraph (1)) is publicly disclosed until two weeks have passed, with a Cabinet Office Order (内閣府令) supplying the price where there is none and the amount for the day of disclosure.

第百六十六条第一項に規定する業務等に関する重要事実の公表がされた時から二週間を経過するまでの間の各日における第六十七条…

業務等に関する重要事実の公表がされた後二週間における最も高い価格（ぎょうむとうにかんするじゅうようじじつのこうひょうがされたあとにしゅうかんにおけるもっともたかいかかく）

In Article 175, paragraph (1), item (ii), (a), the highest of the daily highest prices published under Article 67-19 or Article 130 from the time a material fact about a listed company's business, etc. (Article 166, paragraph (1)) is publicly disclosed until two weeks have passed, with a Cabinet Office Order (内閣府令) supplying the price where there is none and the amount for the day of disclosure.

第百六十六条第一項に規定する業務等に関する重要事実の公表がされた時から二週間を経過するまでの間の各日における第六十七条…

閲覧等（えつらんとう）

In Article 868, paragraph (2) and Article 870, paragraph (2), item (i), inspecting or copying a document or electronic or magnetic record (電磁的記録) a stock company has prepared or kept under this Act, or being given a transcript or extract of it, being provided with the information it records, or being given a document stating that information, which a member of a parent company (親会社社員) may ask the court to permit.

閲覧、謄写、謄本若しくは抄本の交付、事項の提供又は事項を記載した書面の交付

相互会社（そうごがいしゃ）

A mutual company as defined in Article 2, paragraph 6 of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions; real property that a reorganization plan (更生計画) transfers from one to a new mutual company (新相互会社) is free of real property acquisition tax (不動産取得税) for the new company.

更生特例法第二条第六項に規定する相互会社

相互会社（そうごがいしゃ）

In Article 19, paragraph (1), item (ii) and Article 150, paragraph (6), item (iii), a mutual company as defined in Article 2, paragraph (5) of the Insurance Business Act (Act No. 105 of 1995): an association whose members are its policyholders, set up under that Act to carry on insurance business.

保険業法（平成七年法律第百五号）第二条第五項に規定する相互会社