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外国資金移動業者（がいこくしきんいどうぎょうしゃ）

A person that carries on funds transfer transactions (為替取引) as a business in a foreign country under a registration there, under a foreign law equivalent to this Act, of the same kind as registration under Article 37 (or a similar administrative disposition).

この法律に相当する外国の法令の規定により当該外国において第三十七条の登録と同種類の登録（当該登録に類するその他の行政処分を含む。）を受けて為替取引を業として営む者

職業リハビリテーション（しょくぎょうりはびりてーしょん）

Providing persons with disabilities with vocational guidance, vocational training, job placement and the other measures this Act sets, so that they become independent in their working lives.

障害者に対して職業指導、職業訓練、職業紹介その他この法律に定める措置を講じ、その職業生活における自立を図ること

届出（とどけで）

An act of informing an administrative agency (行政庁) of certain matters, other than an application (申請), that laws and regulations (法令) directly require — including one that must be made for a legal effect the person wants to arise.

…当するものを除く。）であって、法令により直接に当該通知が義務付けられているもの（自己の期待する一定の法律上の効果を発生させるためには当該通知をすべきこととされているものを含む。）

番号（ばんごう）

An individual number (個人番号), assigned to each person with a resident record (住民票), or a corporate number (法人番号), assigned to a corporation or other organisation, as defined in the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.

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（定義）に規定する個人番号（第百二十四条（書類提出者の氏名、住所及び番号の記…

地方税（ちほうぜい）

Money collected by a local government (地方団体の徴収金) as defined in Article 1, paragraph (1), item (xiv) of the Local Tax Act (Act No. 226 of 1950), including the equivalent money collected by Tokyo Metropolis and the special wards (特別区).

地方税法（昭和二十五年法律第二百二十六号）第一条第一項第十四号（用語）に規定する地方団体の徴収金（都及び特別区のこれに相当する徴収金を含む。）

金融機関（きんゆうきかん）

In Article 128, paragraph (3) and the provisions after it, where a financial institution carrying on trust business (信託業務を営む金融機関) is meant: one authorised under Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions (Act No. 43 of 1943).

金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）第一条第一項の認可を受けた金融機関

受託法人（じゅたくほうじん）

The trustee of a trust taxed as a corporation (法人課税信託), treated under Article 6-2 as a separate corporation to which that trust's assets, liabilities, income and expenses belong; an individual trustee is treated the same way.

…受託者である個人）について、前条の規定により、当該法人課税信託に係る信託資産等が帰属する者としてこの法律の規定を適用する場合における当該受託者である法人

主務省令（しゅむしょうれい）

In this Act, an order (命令) issued, as a Cabinet Order (政令) provides, by the Minister of Health, Labour and Welfare or the Prime Minister.

政令で定めるところにより、厚生労働大臣又は内閣総理大臣の発する命令

行政機関（ぎょうせいきかん）

The following bodies: bodies placed in the Cabinet (内閣) under an Act (法律) or placed under the Cabinet's jurisdiction, the Imperial Household Agency (宮内庁), the bodies provided for in Article 49, paragraph (1) or (2) of the Act for Establishment of the Cabinet Office (Act No. 89 of 1999) and in Article 3, paragraph (2) of the National Government Organization Act (Act No. 120 of 1948), the Board of Audit (会計検査院), bodies placed within any of these, and officials of these bodies whom the law allows to exercise authority independently; and the organs of local governments (地方公共団体) other than their assemblies (議会).

次に掲げる機関

中小企業者等（ちゅうしょうきぎょうしゃとう）

A small and medium sized enterprise under Article 42-6, paragraph 1 (other than an excluded business operator or a group tax sharing excluded business operator), an agricultural cooperative or similar body (農業協同組合等) under Article 42-4, paragraph 19, item 9, or a shopping district promotion association (商店街振興組合), that files a blue return (青色申告書) and is a specified business operator, etc. (特定事業者等) whose management improvement plan has been approved under Article 17, paragraph 1 of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (or under the food business Act that paragraph names).

…食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十三条各号に掲げる計画につき同法第六条第一項、第八条第一項、第九条第一項又は第十条第一項の認定を受…

医療保険各法（いりょうほけんかくほう）

The Health Insurance Act, the Mariners Insurance Act, the National Health Insurance Act, the National Public Officers Mutual Aid Association Act, the Local Public Officers, etc. Mutual Aid Association Act and the Private School Personnel Mutual Aid Association Act.

次に掲げる法律

特定課税仕入れ（とくていかぜいしいれ）

For the local consumption tax (地方消費税), a specified taxable purchase as defined in Article 5, paragraph 1 of the Consumption Tax Act, other than one that the Consumption Tax Act, another law or a treaty leaves untaxed or exempts; a business is charged the transfer levy (譲渡割) on these as well as on its taxable transfers of assets, etc. (課税資産の譲渡等).

消費税法第五条第一項に規定する特定課税仕入れのうち、同法その他の法律又は条約の規定により消費税を課さないこととされるもの及び免除されるもの以外のもの

電磁的訴訟記録（でんじてきそしょうきろく）

The part of a case record (訴訟記録) made up of information recorded, under this Code or other laws and regulations, in a file on a computer used by the court (including its input and output devices).

訴訟記録中この法律その他の法令の規定により裁判所の使用に係る電子計算機（入出力装置を含む。以下同じ。）に備えられたファ…

署名用電子証明書等（しょめいようでんししょうめいしょとう）

The electronic certificate for signature defined in Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. (the one issued for an individual number card), or another electronic record a Ministry of Finance Order (財務省令) specifies, which can be sent instead of showing an identity document.

電子署名等に係る地方公共団体情報システム機構の認証業務に関する法律第三条第一項（個人番号カード用署名用電子証明書の発行）に規定する署名用電子証明書その他の電磁的記録（…

営業秘密（えいぎょうひみつ）

A trade secret as defined in Article 2, paragraph (6) of the Unfair Competition Prevention Act: production methods, sales methods or other technical or business information useful for business activities that is kept under control as a secret and is not publicly known.

不正競争防止法（平成五年法律第四十七号）第二条第六項に規定する営業秘密

行政機関（ぎょうせいきかん）

The national government bodies listed in Article 2(1): bodies placed in the Cabinet (内閣) under an Act (法律) or placed under the Cabinet’s jurisdiction; the Cabinet Office (内閣府), the Imperial Household Agency (宮内庁) and the commissions and agencies placed under Article 49(1) and (2) of the Act for Establishment of the Cabinet Office; the ministries, commissions and agencies provided for in Article 3(2) of the National Government Organization Act; the facilities (such as research institutions and training facilities) and special bodies (特別の機関) placed within these that a Cabinet Order (政令) names; and the Board of Audit (会計検査院).

次に掲げる機関

高速自動車国道（こうそくじどうしゃこくどう）

A national expressway as defined in Article 4, paragraph (1) of the National Highway Act: a road for high-speed motor vehicle traffic that forms a key part of the national motorway network, whose route a Cabinet Order (政令) designates.

高速自動車国道法（昭和三十二年法律第七十九号）第四条第一項に規定する道路

重度身体障害者（じゅうどしんたいしょうがいしゃ）

A person with a physical disability (身体障害者) whose physical disability is severe and who falls within the persons a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.

身体障害者のうち、身体障害の程度が重い者であつて厚生労働省令で定めるもの

揮発油（きはつゆ）

In the Section on diesel oil delivery tax (軽油引取税), gasoline as defined in Article 2, paragraph 1 of the Gasoline Tax Act, including what Article 6 of that Act deems gasoline.

揮発油税法（昭和三十二年法律第五十五号）第二条第一項に規定する揮発油（同法第六条において揮発油とみなされるものを含む。）

株主等（かぶぬしとう）

In Article 1-2, paragraph (3), item (i), a shareholder or other investor as defined in Article 2, item (xiv) of the Corporation Tax Act: a shareholder, a member of a general partnership company, limited partnership company or limited liability company, or another investor in a corporation.

法人税法（昭和四十年法律第三十四号）第二条第十四号（定義）に規定する株主等