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関係者（かんけいしゃ）

In Article 13, paragraph (3), item (iv)(b)(1) and (2), which bar certification as a qualified consumer organization (適格消費者団体) where too many of an organization's directors (理事) are tied to business operators, a person related to a business operator: the business operator (事業者) itself, a person who is its officer or employee, or another person a Cabinet Office Order (内閣府令) specifies.

当該事業者及びその役員又は職員である者その他の内閣府令で定める者

施行者（しこうしゃ）

The implementer of a condominium regeneration project (マンション再生事業), as defined in Article 2, paragraph (1), item (x) of the Act on Facilitation of the Regeneration, etc. of Condominiums.

同法第二条第一項第十号に規定する施行者

関連者（かんれんしゃ）

For a foreign affiliated company (外国関係会社) carrying on insurance, the residents and domestic corporations described in Article 40-4, paragraph (1) and Article 66-6, paragraph (1) in relation to it, and others a Cabinet Order (政令) treats as comparable to them.

当該外国関係会社に係る前項各号に掲げる居住者、第六十六条の六第一項各号に掲げる内国法人その他これらの者に準ずる者として政令で定めるもの

不足額（ふそくがく）

In defining the special depreciation shortfall (特別償却不足額) in Article 52-2, paragraph 2: where the depreciation a corporation deducted as an expense for an asset eligible for special depreciation in a business year falls short of the depreciation limit computed under the special depreciation provision (or, where an extra depreciation provision set by Cabinet Order (政令) applies, the ordinary and special limits combined), the difference up to the special depreciation limit.

…の額に算入された金額が当該特別償却対象資産の特別償却に関する規定により計算される償却限度額（第四十五条第三項その他の政令で定める割増償却に関する規定の適用を受ける場合には、当該割増償却に関する規定に規定…

診療所（しんりょうじょ）

A clinic as defined in Article 1-5, paragraph (2) of the Medical Care Act, whose founder or administrator gets a reduced registration and license tax (登録免許税) rate on a building for it built or acquired in areas a Cabinet Order (政令) specifies between 1 April 2026 and 31 March 2028.

医療法第一条の五第二項に規定する診療所

建設業（けんせつぎょう）

A construction business as defined in Article 2, paragraph (2) of the Construction Business Act (Act No. 100 of 1949) — the business of undertaking to complete construction work (建設工事), whether as main contractor, subcontractor or under any other name — used in Article 2, paragraph (4) to keep one construction business handing construction work to another out of a service contract (役務提供委託).

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

銀行等（ぎんこうとう）

In Article 27-2, paragraph (4) and Article 27-12, paragraph (3), a bank, a cooperative financial institution (協同組織金融機関) or another financial institution a Cabinet Order (政令) specifies; a tender offeror must have such an institution, or a financial instruments business operator carrying on Type I financial instruments business, handle the custody of tendered share certificates, etc., payment of the price and other work a Cabinet Order specifies.

銀行、協同組織金融機関その他政令で定める金融機関

登録等（とうろくとう）

In Article 59-5, paragraph (1), item (ii) and Article 60-3, paragraph (1), item (i), (b), a registration of the same kind as the registration under Article 29, including a permission or other administrative disposition like it, here one a foreign securities services provider has in the country of its head office.

第二十九条の登録と同種類の登録（当該登録に類する許可その他の行政処分を含む。）

調整額（ちょうせいがく）

The home-based work unit adjustment amount (在宅就業単位調整額) multiplied by the reference number of months (評価基準月数) set by a Cabinet Order (政令); the special monetary adjustment for home-based workers with disabilities (在宅就業障害者特例調整金) is paid as this amount times the number of reference amounts (評価額) the employer's payments for home-based work come to.

在宅就業単位調整額に評価基準月数（在宅就業障害者の就業機会の確保に資する程度その他の状況を勘案して政令で定める月数をいう。以下同じ。）を乗じて得た額

電気通信（でんきつうしん）

Sending, passing on or receiving signs, sounds or images by wire, radio or other electromagnetic means, as defined in Article 2(i) of the Telecommunications Business Act.

電気通信事業法（昭和五十九年法律第八十六号）第二条第一号に規定する電気通信

交付株式（こうふかぶしき）

The shares a holder of share options for subscription would receive, including the shares underlying the options and others set by Ministry of Justice Order (法務省令), counted in Article 244-2 to see whether an issue would give one subscriber a majority of the votes.

募集新株予約権の目的である株式、募集新株予約権の内容として第二百三十六条第一項第七号ニに掲げる事項についての定めがある場合における同号ニの株式その他募集新株予約権の新株予約…

払込金額（はらいこみきんがく）

The amount of money to be paid in exchange for each share option for subscription.

同号に規定する払込金額

各省各庁（かくしょうかくちょう）

The House of Representatives, the House of Councillors, the courts, the Board of Audit, the Cabinet (other than the Cabinet Office, the Digital Agency and the Reconstruction Agency), the Cabinet Office, the Digital Agency, the Reconstruction Agency and each ministry: the list of Article 21 of the Public Finance Act, which until the Reconstruction Agency is abolished is read with that Agency added (Act for Establishment of the Reconstruction Agency, Supplementary Provisions, Article 3(1)).

財政法（昭和二十二年法律第三十四号）第二十一条に規定する各省各庁

特別養子（とくべつようし）

A child adopted by special adoption under Article 817-2 of the Civil Code (Act No. 89 of 1896): an adoption the family court grants, which ends the child's legal ties with the relatives of its birth family.

民法（明治二十九年法律第八十九号）第八百十七条の二の規定による特別養子

識別符号（しきべつふごう）

A code, issued by the director of a regional immigration services bureau (地方出入国在留管理局長), that tells apart from others a person making through the electronic data processing system (電子情報処理組織) the applications in Article 64, paragraph (1), items (vi) to (viii) and (ix) to (xii), such as for a certificate of eligibility (在留資格認定証明書) or an extension of the period of stay (在留期間).

電子情報処理組織を使用して第一項第六号から第八号まで及び第九号から第十二号までの申請を行う者を他の者と区別して識別するための符号

受動喫煙（じゅどうきつえん）

Passive smoking as defined in Article 28, item (iii) of the Health Promotion Act: a person being exposed to smoke (including vapour) from tobacco caused by someone else's smoking.

健康増進法（平成十四年法律第百三号）第二十八条第三号に規定する受動喫煙

中途採用（ちゅうとさいよう）

In Article 27-2, any hiring other than of a new-graduate hire (新規学卒等採用者): a person hired through a job offer open only to students expected to graduate from a school under Article 1 of the School Education Act (other than an elementary school or kindergarten) or from another facility set by Ministry of Health, Labour and Welfare Order (厚生労働省令), or to others that Order names.

新規学卒等採用者（学校教育法（昭和二十二年法律第二十六号）第一条に規定する学校（小学校及び幼稚園を除く。）その他厚生労働省令で定める施設の学生又は生徒であつて卒業す…

休業手当（きゅうぎょうてあて）

The allowance (休業手当) an employer (使用者) must pay a worker under Article 26 of the Labor Standards Act when work is suspended for a reason the employer is responsible for — at least 60 percent of the worker's average wage for the period of the suspension.

労働基準法（昭和二十二年法律第四十九号）第二十六条の規定により使用者が支払うべき手当

普通徴収（ふつうちょうしゅう）

A municipality's collecting insurance premiums (保険料) by sending the householder (世帯主) a payment notice under Article 231 of the Local Autonomy Act; a municipality must collect premiums this way unless it uses special collection (特別徴収).

市町村が世帯主に対し、地方自治法（昭和二十二年法律第六十七号）第二百三十一条の規定により納入の通知をすることによつて保険料を徴収すること

個人番号（こじんばんごう）

The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項に規定する個人番号