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有価証券先物取引（ゆうかしょうけんさきものとりひき）

A market derivatives transaction listed in Article 28, paragraph (8), item (iii)(a) of the Financial Instruments and Exchange Act: a sale in which the parties agree to deliver securities and their price at a set future time, which can be settled by paying the difference when the securities are resold or bought back.

消費税率の引上げ（しょうひぜいりつのひきあげ）

The increase in the consumption tax rate provided for in Article 7, item (i), (c) of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012), in connection with which the benefits for low-income persons listed in this item were paid.

標準的費用合計額（ひょうじゅんてきひようごうけいがく）

In Article 41-19-3, paragraph (8), item (i), the total of the standard costs a Cabinet Order (政令) sets, less subsidies, for the earthquake-resistance, accessibility for the elderly and others, insulation, multi-generation living and child-rearing renovation works the item covers, which caps the total amount on which the additional credit is calculated.

特定中小企業者等（とくていちゅうしょうきぎょうしゃとう）

In Article 44-2(1), a small or medium-sized enterprise (中小企業者) filing blue returns, other than those excluded under Article 42-4(19)(viii) and (viii)-2, or a corporation a Cabinet Order (政令) treats alike, that received certification under Article 56(1) or 58(1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (中小企業等経営強化法) between the day Act No. 21 of 2019 came into effect and 31 March 2027, and is a small or medium-sized enterprise as Article 2(1) of that Act defines it.

特殊関係内国法人（とくしゅかんけいないこくほうじん）

A specified domestic corporation (特定内国法人), or a domestic corporation a Cabinet Order (政令) sets as having received most of a specified domestic corporation's assets and liabilities.

旧中小企業事業団（きゅうちゅうしょうきぎょうじぎょうだん）

The small and medium enterprise corporation (中小企業事業団) as it was before it was dissolved under Article 7, paragraph (1) of the supplementary provisions (附則) of the law on the comprehensive small and medium enterprise corporation (中小企業総合事業団法, Act No. 19 of 1999).

短期投資法人債等（たんきとうしほうじんさいとう）

In Article 33, paragraph (2), item (ii), among the securities set out in Article 2, paragraph (1), item (xi), short-term investment corporation bonds as defined in Article 139-12, paragraph (1) of the Act on Investment Trusts and Investment Corporations, and similar securities a Cabinet Order (政令) specifies.

情報通信技術活用法（じょうほうつうしんぎじゅつかつようほう）

Short name for the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002).

非特定損金算入割合（ひとくていそんきんさんにゅうわりあい）

The non-specified deductible ratio defined in Article 64-7, paragraph 1, item 3(b) of the Corporation Tax Act for group tax sharing corporations (通算法人): the ratio of the group's remaining deduction limits (損金算入限度額) for the applicable business year — the total of the corporation's and the other group corporations' limits for business years ending that day, less the amounts that item lists — to the amount in item 2(c)(1) of that paragraph for the business year of the past ten years (十年内事業年度) concerned, taken as zero where that amount is zero and as at most one.

被合併法人事業年度（ひがっぺいほうじんじぎょうねんど）

A business year of a merged corporation (被合併法人) that began before the date of a qualified merger (適格合併) in which it merged into the corporation doing business, where the merger took place on or before the last day of that corporation's business year in question.

確定給付企業年金等（かくていきゅうふきぎょうねんきんとう）

A pension paid out of a defined-benefit corporate pension scheme, as listed in Article 35, paragraph (3), item (iii), or a similar pension a Cabinet Order (政令) names; a quarter of the amount paid is deducted before tax is withheld from it.

設立翌年度申請期限（せつりつよくねんどしんせいきげん）

In Article 64-9(7) and (8), where a parent corporation (親法人) seeks the group tax sharing system from the business year following its business year of establishment (設立事業年度), and that year of establishment lasted less than three months, the earlier of the last day of the year of establishment and the day two months before the following year ends, which takes the place of the usual deadline of three months before that year begins; it does not apply to a parent corporation holding, at the end of the year of establishment, assets subject to fair valuation (時価評価資産) or other assets a Cabinet Order (政令) sets, other than one listed in Article 64-11(1)(i).

企業型掛金拠出者等（きぎょうがたかけきんきょしゅつしゃとう）

In Article 62, a participant of a corporate-type pension plan (企業型年金加入者) who pays their own contributions to it (企業型年金加入者掛金), or another person a Cabinet Order (政令) specifies: such a person is left out of the category 2 insured persons of the National Pension (第二号被保険者) who may join the individual-type pension plan (個人型年金) under paragraph (1), item (ii), and a participant of that plan who becomes one loses that status under paragraph (4), item (vi).

昭和四十八年改正法（しょうわよんじゅうはちねんかいせいほう）

Short name, in Article 78, for the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973), the day after whose coming into effect starts the period of the reduced registration and license tax rate on credit guarantee corporations' mortgage registrations.

カード代替記録事項（かーどだいたいきろくじこう）

In Article 18-2(2), the items a card-substitute electronic record (カード代替電磁的記録) carries: the name, name reading (omitted for a foreign resident (外国人住民)), address, date of birth, sex and Individual Number (個人番号) of the holder of an Individual Number Card (個人番号カード), and the holder's photograph where the card shows one.

従業者等違法使用行為（じゅうぎょうしゃとういほうしようこうい）

In Article 21, paragraph (2), item (v), an act by the offender or another person that is an offence under items (ii) to (iv) of that paragraph or under Article 21, paragraph (5), item (iii), and that consists in using a technical secret (技術上の秘密).

日本語教育機関認定法（にほんごきょういくきかんにんていほう）

Short name for the Act on the Accreditation, etc. of Japanese Language Educational Institutions to Ensure the Proper and Reliable Provision of Japanese Language Education (Act No. 41 of 2023).

公的年金被保険者総数（こうてきねんきんひほけんしゃそうすう）

In Article 43-4, paragraph (1), item (i), the total number of people insured under this Act or the National Pension Act in a fiscal year, worked out as a Cabinet Order (政令) provides; its change over three years gives one factor of the adjustment rate (調整率).

旧国会議員互助年金法（きゅうこっかいぎいんごじょねんきんほう）

In Article 4, paragraph (1), item (xviii), the law on mutual aid pensions for members of the Diet (国会議員互助年金法, Act No. 70 of 1958) as it stood before Act No. 1 of 2006 abolished it, as kept in force for those who had retired by Article 2, paragraph (1) of that Act's supplementary provisions (附則).

監督を受けている状態（かんとくをうけているじょうたい）

In Articles 9, 10-2 and 10-4, the state of a foreign-based business being properly supervised, in carrying out measures equivalent to verification at the time of transaction and related measures (取引時確認等相当措置), by an authority of the country where it is located, or of another foreign country where it keeps its offices, whose duties correspond to those of the administrative agencies (行政庁) under Articles 15 to 18; a specified business operator (特定事業者) must check that the foreign business it contracts with is in that state and does not contract with such businesses that are not.