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資産運用型会社（しさんうんようがたがいしゃ）

A company in which, in any business year within the period a Cabinet Order (政令) sets for checking how its assets are used, income from managing specified assets (特定資産) is 75% or more of its total revenue, as Article 70-7(2)(ix) defines it.

認定贈与承継会社の資産の運用状況を確認する期間として政令で定める期間内のいずれかの事業年度における総収入金額に占める特定資産の運用収入の合計額の割合が百分の七十五以上となる会社

職場適応援助者（しょくばてきおうえんじょしゃ）

A person who gives support that makes it easier for a person with a physical, intellectual or mental disability, or another person with a disability set by a Ministry of Health, Labour and Welfare Order (厚生労働省令), to adapt to the workplace.

身体障害者、知的障害者、精神障害者その他厚生労働省令で定める障害者（以下「知的障害者等」という。）が職場に適応することを容易にするための援助を行う者

介護予防訪問看護（かいごよぼうほうもんかんご）

Care in the course of medical treatment, or necessary assistance with medical treatment, given at home, for the prevention of long-term care and for a period a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, by a nurse or another person such an Order names, to a person needing in-home support (居宅要支援者) whose attending physician finds that their need for treatment meets the standards such an Order sets.

居宅要支援者（主治の医師がその治療の必要の程度につき厚生労働省令で定める基準に適合していると認めたものに限る。）について、その者の居宅において、その介護予防を目的と…

介護サービス情報（かいごさーびすじょうほう）

Information on the content of a long-term care service (介護サービス) and on how the provider or facility offering it is run, of the kinds a Ministry of Health, Labour and Welfare Order (厚生労働省令) names as needing to be published so that people requiring long-term care or support (要介護者等) who use or wish to use the service have a proper and smooth chance to do so.

…適切かつ円滑に当該介護サービスを利用する機会を確保するために公表されることが必要なものとして厚生労働省令で定めるもの

特定財務会計基準（とくていざいむかいけいきじゅん）

In Article 82, item (i), internationally common accounting standards a Ministry of Finance Order (財務省令) specifies, and other standards it specifies as equivalent to them.

国際的に共通した会計処理の基準として財務省令で定めるものその他これに準ずるものとして財務省令で定めるもの

介護予防支援計画（かいごよぼうしえんけいかく）

A plan, as Article 15-2, paragraph (6) defines it, setting the kinds and content of the care prevention services, etc. (介護予防等) a person requiring support (要支援者) who lives at home will use, so that they can use them properly, drawn up by those whom the Ministry of Health, Labour and Welfare Order (厚生労働省令) under Article 8-2, paragraph (16) of the Long-Term Care Insurance Act specifies among the staff of a community comprehensive support center (地域包括支援センター) under Article 115-46, paragraph (1) of that Act and the employees of an office providing designated in-home long-term care support (指定居宅介護支援) under Article 46, paragraph (1) of that Act.

第十五条の二第六項に規定する介護予防支援計画

特定農業用機械等（とくていのうぎょうようきかいとう）

Machinery and equipment, fixtures, buildings and their attached facilities, structures and software for farming, of a scale a Cabinet Order (政令) sets — buildings limited to those a Ministry of Finance Order (財務省令) sets that are used directly in the farming of the business and built on land designated for agricultural facilities in an agricultural land use plan (農用地利用計画) under the Act on Establishment of Agricultural Promotion Regions — in the rules on using the reserve for strengthening the farm management base (農業経営基盤強化準備金).

次条第一項に規定する特定農業用機械等

連結除外構成会社等（れんけつじょがいこうせいがいしゃとう）

In Article 82-3(9) and Article 82-19(9), a constituent entity (構成会社等), of a kind a Ministry of Finance Order (財務省令) sets, that is left out of the scope of consolidation in a group of enterprises' financial statements.

企業集団の計算書類において連結の範囲から除かれる構成会社等として財務省令で定めるもの

一般用電気工作物等（いっぱんようでんきこうさくぶつとう）

Electric facilities for general use (一般用電気工作物) and small-scale electric facilities for business use (小規模事業用電気工作物) taken together, both as Article 38 of the Electricity Business Act defines them, in paragraphs (1) and (3).

一般用電気工作物（電気事業法（昭和三十九年法律第百七十号）第三十八条第一項に規定する一般用電気工作物をいう。以下同じ。）及び小規模事業用電気工作物（同条第三項に規定する小規模事業用電気工作物をいう。以…

最終親会社等届出事項（さいしゅうおやがいしゃとうとどけでじこう）

In Article 66-4-4, paragraphs (5) and (6), the information on the ultimate parent company, etc. (最終親会社等) and the surrogate parent company, etc. (代理親会社等) of a specified multinational corporate group that a Ministry of Finance Order (財務省令) sets.

特定多国籍企業グループの最終親会社等及び代理親会社等に関する情報として財務省令で定める事項

国土交通大臣の認定等（こくどこうつうだいじんのにんていとう）

A certification or evaluation that the Minister of Land, Infrastructure, Transport and Tourism has made, on application, for a vehicle identical to the inspected vehicle (検査自動車), of a kind a Ministry of Finance Order (財務省令) specifies as a proper basis for judging whether the inspected vehicle meets the nitrogen oxide emission and similar standards (窒素酸化物排出量等基準) for a tax-exempt vehicle (免税対象車等).

…窒素酸化物排出量等基準につき免税対象車等に該当するかどうかの判断をすることが適当であるものとして財務省令で定めるもの

特定個人番号利用事務（とくていこじんばんごうりようじむ）

In Article 19, items (viii) and (ix), the work listed in the lower column of the Appended Table (別表) that an order of the competent ministries (主務省令) specifies as work to be made more efficient by receiving specific personal information (特定個人情報) promptly.

同表の当該各項の下欄に掲げる事務のうち、迅速に特定個人情報の提供を受けることによって効率化を図るべきものとして主務省令で定めるもの

特定同族会社事業用宅地等（とくていどうぞくがいしゃじぎょうようたくちとう）

Land or land rights (宅地等) used, just before the death, for the business of a corporation more than half of whose shares or capital the deceased, their relatives and others specially related to them held, which a relative of the kind a Ministry of Finance Order (財務省令) sets acquired by inheritance or bequest and keeps until the inheritance tax return is due while the corporation goes on using it for its business, limited to the part a Cabinet Order (政令) sets.

…法人の事業の用に供されていた宅地等で、当該宅地等を相続又は遺贈により取得した当該被相続人の親族（財務省令で定める者に限る。）が相続開始時から申告期限まで引き続き有し、かつ、申告期限まで引き続き当該法人の事…

特定口座源泉徴収選択届出書（とくていこうざげんせんちょうしゅうせんたくとどけでしょ）

A document stating that the person chooses to have income tax withheld on gains in their specified account (特定口座) under Article 37-11-4(1), with other matters a Ministry of Finance Order (財務省令) sets, filed with the head of the business office keeping the account by the first sale or margin settlement of the year.

この項の規定の適用を受ける旨その他財務省令で定める事項を記載した書類

介護予防訪問リハビリテーション（かいごよぼうほうもんりはびりてーしょん）

Physical therapy, occupational therapy and other necessary rehabilitation given at home, for the prevention of long-term care and for a period a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, to a person needing in-home support (居宅要支援者) whose attending physician finds that their need for treatment meets the standards such an Order sets.

居宅要支援者（主治の医師がその治療の必要の程度につき厚生労働省令で定める基準に適合していると認めたものに限る。）について、その者の居宅において、その介護予防を目的と…

介護予防小規模多機能型居宅介護（かいごよぼうしょうきぼたきのうがたきょたくかいご）

Bathing, toileting, eating and other daily-life support a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, together with functional training, given for the prevention of long-term care to a person needing in-home support (居宅要支援者) at home, or at a service base such an Order names to which they come for the day or where they stay for short periods, as they choose to suit their condition and circumstances.

…心身の状況、その置かれている環境等に応じて、その者の選択に基づき、その者の居宅において、又は厚生労働省令で定めるサービスの拠点に通わせ、若しくは短期間宿泊させ、当該拠点において、その介護予防を目的として、…

利益額（りえきがく）

A membership company's profit, calculated by the method set by Ministry of Justice Order (法務省令), beyond which it may not distribute profit to its members with limited liability.

持分会社の利益の額として法務省令で定める方法により算定される額

企業単独型技能実習（きぎょうたんどくがたぎのうじっしゅう）

Technical intern training that starts with a Japanese public or private organization taking in foreign employees of its own offices abroad, or of a foreign organization closely related to it, to attend the necessary lectures and work at its offices in Japan under an employment contract; it runs in three stages — (i) acquiring skills, (ii) increasing proficiency and (iii) attaining proficiency — each under the matching Technical Intern Training (技能実習) status of residence (在留資格).

次に掲げるもの

遺族等（いぞくとう）

The bereaved family members or other persons, specified by Ministry of Justice Order (法務省令), to whom a deceased detainee's belongings are handed over.

法務省令で定める遺族その他の者

家屋番号（かおくばんごう）

The number the registry office (登記所) gives each building under Article 45.

第四十五条の規定により一個の建物ごとに付す番号