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特定自動運行（とくていじどううんこう）

Operating a motor vehicle on a road by its automated operation device (自動運行装置), used within the conditions of use the Minister of Land, Infrastructure, Transport and Tourism attaches to that device under Article 41, paragraph (2) of the Road Transport Vehicle Act, where the device can stop the vehicle at once, automatically and safely, if the vehicle becomes a defective vehicle (整備不良車両) or those conditions stop being met, and where no one is operating the vehicle's controls in response to the road, traffic and vehicle conditions.

道路において、自動運行装置（当該自動運行装置を備えている自動車が第六十二条に規定する整備不良車両に該当することとなつたとき又は当該自動運行装置の使用が当該自動運行装置に係る使…

育児休業（いくじきゅうぎょう）

Leave from work that a worker, other than one hired day by day, takes under Chapter II to raise their child — including a child they have asked the family court to adopt by special adoption (特別養子縁組) and a child placed with them as a prospective adoptive foster parent — as a rule until the child turns one, and in some cases up to two.

労働者（日々雇用される者を除く。以下この条、次章から第八章まで、第二十一条から第二十四条まで、第二十五条第一項、第二十五条の二第一項及び第三項、第二十六条、第二十八条、第二十九条並びに第十一章において同じ。）が、次章に定めるところにより、その子（民法（明治二十九年法律第八十九号…

設立時株主（せつりつじかぶぬし）

A person who is to become a shareholder of the stock company when it is formed, having subscribed and paid for shares issued at incorporation.

第五十条第一項又は第百二条第二項の規定により株式会社の株主となる者

団地建物所有者等（だんちたてものしょゆうしゃとう）

Where land or attached facilities (附属施設) of a housing complex (団地) are co-owned by the owners of its buildings, at least one of which has exclusively-owned areas, and some or all of the buildings have been destroyed (滅失): the owners of buildings in the housing complex (団地建物所有者), the co-owners of the grounds, etc. (敷地共有者等), and those holding rights in the grounds or attached facilities of a destroyed building that had no exclusively-owned areas.

第七十八条に規定する団地建物所有者等

労働組合（ろうどうくみあい）

An organization, or a federation of organizations, that workers form on their own initiative and mainly run themselves, with the main aim of keeping up and improving working conditions and otherwise raising their economic standing — but not one that lets officers, supervisors with direct say over hiring, firing, promotion or transfers, or others who represent the employer's interests take part, one that has the employer pay its running costs (beyond paid time for talks with the employer, gifts to welfare funds and a minimal office), one that exists only for mutual aid or other welfare work, or one aimed mainly at political or social movements.

労働者が主体となつて自主的に労働条件の維持改善その他経済的地位の向上を図ることを主たる目的として組織する団体又はその連合団体

青色申告書（あおいろしんこくしょ）

A return listed in Article 2, items (xxx) to (xxxiii) that a corporation files on the blue form under Article 121 (including as applied by Article 146(1)), together with an amended return (修正申告書) for one.

第百二十一条（青色申告）（第百四十六条第一項（青色申告）において準用する場合を含む。）の規定により青色の申告書によつて提出する第三十号、第…

恒久的施設（こうきゅうてきしせつ）

A branch, factory or other fixed place of business in Japan of a nonresident or foreign corporation, a construction or installation site there, or an agent there with authority to conclude contracts for it, each as a Cabinet Order (政令) specifies; where a tax treaty Japan has concluded defines it differently, the treaty's definition applies.

…げるものをいう。ただし、我が国が締結した所得に対する租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、その条約の適用を受ける非居住者又は外国法人については、その条約において恒久的施設と定められたもの（国内にあるものに限る。）とする

不正競争（ふせいきょうそう）

Any of the kinds of conduct listed in Article 2, paragraph (1) of this Act, such as using an indication of goods or business (商品等表示) like another's well-known one so as to cause confusion, dealing in goods that imitate the form of another's goods, wrongfully acquiring, using or disclosing a trade secret (営業秘密) or shared data with limited access (限定提供データ), providing devices, programs or services for getting around technological restriction measures (技術的制限手段) used in business, misleading indications about goods or services, and spreading false statements that harm a competitor's business reputation.

次に掲げるもの

個人番号カード（こじんばんごうかーど）

An Individual Number Card as defined in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: a card showing, among other things, the holder's name, address, date of birth, sex and Individual Number (個人番号), with a photograph unless the holder is below an age set by Ministerial Order, and with that information also recorded electronically.

次に掲げる事項（外国人住民（住民基本台帳法第三十条の四十五に規定する外国人住民をいう。次項において同じ。）にあっては、第二号に掲げる事項を除く。）が記…

特例事業相続人等（とくれいじぎょうそうぞくにんとう）

An individual who acquired specified business assets (特定事業用資産) by inheritance or bequest from the decedent (被相続人) under paragraph (1) and meets all the requirements of this item: being a small and medium-sized enterprise holding a special certification for business succession (特例円滑化法認定); having worked in the business just before the inheritance (not required where the decedent died under 60); taking over the business and keeping and using all the assets until the return is due; having filed the notice of opening a business and obtained, or expecting, blue-return approval; the business not being an asset-holding, asset-management or sex-related entertainment business; no one who acquired property from the decedent having applied Article 69-4, paragraph (1) to specified business land (特定事業用宅地等); and meeting the requirements a Ministry of Finance Order (財務省令) sets for reliably taking over the business.

被相続人から前項の規定の適用に係る相続又は遺贈により特定事業用資産の取得をした個人で、次に掲げる要件（当該被相続人が六十歳未満で死亡した場合には、ロに掲げる要件を除く。）の全てを満たす者

還付加算金（かんぷかさんきん）

Interest added to a tax refund, as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes.

国税通則法第五十八条第一項（還付加算金）に規定する還付加算金

課税期間（かぜいきかん）

A taxable period as defined in Article 19 of the Consumption Tax Act; here, that of an individual business operator that includes 31 December of the year, whose consumption tax return is then due by 31 March of the next year.

同法第十九条に規定する課税期間

源泉控除対象親族（げんせんこうじょたいしょうしんぞく）

A claimable dependent, or a relative (other than a spouse) or foster child sharing the resident's household budget who is aged 19 to 22 and has total income of 1 million yen or less, whom the payer of salary or pension takes into account when withholding tax.

控除対象扶養親族並びに居住者の親族（その居住者の配偶者を除く。）及び児童福祉法第二十七条第一項第三号の規定により同法第六条の四に規定する里親に委託された児童でその居住者と生計を一にするもの（青色事業専従者等を除く。）のうち…

充当（じゅうとう）

Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.

第百九十条（年末調整）及び第百九十一条（過納額の還付）の場合を除き、国税通則法第五十七条第一項（充当）の規定による充当

特定個人情報（とくていこじんじょうほう）

Personal information (個人情報) that contains an Individual Number (個人番号), counting as an Individual Number any number, symbol or code other than a resident record code (住民票コード) that corresponds to an Individual Number and is used in its place.

…、当該個人番号に代わって用いられる番号、記号その他の符号であって、住民票コード以外のものを含む。第七条第一項及び第二項、第八条、第十八条の五第二項並びに第四十八条並びに附則第三条第一項から第三項まで及び第五項を除き、以下同じ。）をその内容に含む個人情報

紛争解決手続（ふんそうかいけつてつづき）

In Chapter V-5, procedures for resolving, without a lawsuit, a dispute relating to financial instruments business, etc. services (金融商品取引業等業務) that the parties are able to settle.

…業務関連紛争（金融商品取引業等業務に関する紛争で当事者が和解をすることができるものをいう。第百五十六条の四十四、第百五十六条の四十五及び第百五十六条の五十から第百五十六条の五十二までにおいて同じ。）について訴訟手続によらずに解決を図る手続

紛争解決手続（ふんそうかいけつてつづき）

Procedures for resolving, without a lawsuit, a dispute relating to banking services, etc. (銀行業務等) that the parties are able to settle.

銀行業務等関連紛争（銀行業務等に関する紛争で当事者が和解をすることができるものをいう。第五十二条の六十七、第五十二条の六十八及び第五十二条の七十三から第五十二条の七十五までにおいて同じ。）について訴訟手続によらずに解決を図る手続

電子決済等代行業者（でんしけっさいとうだいこうぎょうしゃ）

A person registered under Article 52-61-2 that carries on electronic payment services (電子決済等代行業).

第五十二条の六十一の二の登録を受けて電子決済等代行業を営む者

前払式支払手段発行者（まえばらいしきしはらいしゅだんはっこうしゃ）

An issuer of prepaid payment instruments for its own business (自家型発行者) under Article 3, paragraph (6), or an issuer of prepaid payment instruments for third-party business (第三者型発行者) under Article 3, paragraph (7).

第三条第六項に規定する自家型発行者及び同条第七項に規定する第三者型発行者

監理団体（かんりだんたい）

A Japanese non-profit corporation licensed under Article 23, paragraph (1) to carry on the business of supervision (実習監理): arranging employment for supervising-organization-type technical intern trainees and supervising the organizations that train them.

監理許可（第二十三条第一項の許可（第三十二条第一項の規定による変更の許可があったとき、又は第三十七条第二項の規定による第二十三条第一項第二号に規定する特定監理事業に係る許可への変更があったときは、これらの変更後のもの）をいう。以…