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特定目的会社（とくていもくてきがいしゃ）

A specific purpose company as defined in Article 2, paragraph (3) of the Act on the Securitization of Assets (Act No. 105 of 1998).

資産の流動化に関する法律（平成十年法律第百五号）第二条第三項（定義）に規定する特定目的会社

訪問介護（ほうもんかいご）

Care with bathing, toileting, meals and other daily needs, of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, given at home by a certified care worker (介護福祉士) or another person a Cabinet Order (政令) specifies to a person requiring long-term care who is cared for at home (居宅要介護者), home including a room in a low-cost home for the elderly (軽費老人ホーム), a fee-based home for the elderly (有料老人ホーム) or another facility that Order specifies; it does not include care that is regular-visit and on-call home-visit care and nursing (定期巡回・随時対応型訪問介護看護) of the kind in Article 8, paragraph (15), item (ii), or night-time home-visit care (夜間対応型訪問介護).

要介護者であって、居宅（老人福祉法（昭和三十八年法律第百三十三号）第二十条の六に規定する軽費老人ホーム、同法第二十九条第一項に規定する有料老人ホーム（以…

受託法人（じゅたくほうじん）

In Article 81-6, paragraphs (3) and (4), a trust corporation (受託法人) as Article 6-3 of the Income Tax Act defines it: the trustee of a trust taxed as a corporation (法人課税信託), considered as the corporation to which that trust's assets and other holdings belong under Article 6-2 of that Act, or, where the trustee is an individual, that individual.

法第六条の三（受託法人等に関するこの法律の適用）に規定する受託法人

受取顧客（うけとりこきゃく）

In Article 10-3 and Article 22, paragraph (2), item (ii), the person who receives a transfer of electronic payment instruments (電子決済手段) and who, as a customer, has entrusted the management of their electronic payment instruments to another electronic payment instruments service provider, or to a foreign one not located in a country or region a Cabinet Order (政令) excludes (他の電子決済手段等取引業者等).

…該移転を受ける者であって、他の電子決済手段等取引業者又は外国電子決済手段等取引業者（資金決済に関する法律第二条第十三項に規定する外国電子決済手段等取引業者をいい、政令で定める国又は地域に所在するものを除く…

特定資産（とくていしさん）

A specified asset as defined in Article 2, paragraph (1) of the Act on Investment Trusts and Investment Corporations, acquired under the terms of an investment trust.

投資法人法第二条第一項に規定する特定資産

区分部分（くぶんぶぶん）

The part of an Individual Number Card (個人番号カード) kept separate from the part where the Card Information (カード記録事項) of Article 18 of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures is recorded; other bodies may record their own information there.

同法第十八条に規定するカード記録事項が記録された部分と区分された部分

準法定事務（じゅんほうていじむ）

Work similar to the work listed in the Appended Tables of this Act (別表事務), other than work under a specific Act, limited to work for which the Individual Number (個人番号) may be used under Article 9, paragraph (1) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and which meets the criteria Cabinet Order (政令) sets, such as being of the same nature as that listed work.

…号及び別表第六の各項の下欄に掲げる事務（以下この項において「別表事務」という。）に準ずる事務（個別の法律の規定に基づく事務を除き、番号利用法第九条第一項の規定により個人番号を利用することができる事務であつ…

感染症病床（かんせんしょうびょうしょう）

A hospital bed for admitting patients with Class I or Class II infectious diseases (other than tuberculosis), novel influenza and similar infectious diseases, or certain designated infectious diseases, as defined in the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (including people treated as such patients), and people showing signs of a new infectious disease.

病院の病床のうち、感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第六条第二項に規定する一類感染症、同条第三項に規定する二類感染症（結核を除く。）、同条第…

金銭の分配（きんせんのぶんぱい）

In Article 83, a distribution of money that an investment corporation (投資法人) makes to its investors, as Article 24, paragraph (1) of the Income Tax Act counts it in dividend income (配当所得), other than one a Ministry of Finance Order (財務省令) specifies as made on a reduction of total capital contributions.

同項に規定する金銭の分配

マンション（まんしょん）

A condominium as defined in Article 2, paragraph 1, item 1 of the Act on Facilitation of the Regeneration, etc. of Condominiums: a building with two or more unit owners that has exclusively owned parts used as homes.

同項第一号に規定するマンション

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

社債的受益権（しゃさいてきじゅえきけん）

A class of beneficial interest in a specified-purpose trust (特定目的信託) whose holders receive distributions of a predetermined amount during the trust period, as described in Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets.

資産の流動化に関する法律第二百三十条第一項第二号（特定目的信託契約）に規定する社債的受益権

免税購入対象者（めんぜいこうにゅうたいしょうしゃ）

In Article 8, a nonresident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act — a natural person or corporation other than a resident — who is staying in Japan with landing permission under Articles 14 to 18 of the Immigration Control and Refugee Recognition Act, or with the status of residence (在留資格) of Diplomat (外交), Official (公用) or Temporary Visitor (短期滞在), or another person a Cabinet Order (政令) sets.

外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第六号（定義）に規定する非居住者であつて、出入国管理及び難民認定法（昭和…

免税対象飼育牛（めんぜいたいしょうしいくぎゅう）

Beef cattle (肉用牛) registered as a Cabinet Order (政令) sets under registration rules approved by the Minister of Agriculture, Forestry and Fisheries under Article 32-9, paragraph (1) of the Act on Improvement and Increased Production of Livestock, or sold for less than 1 million yen — less than 800,000 yen for crossbred cattle and 500,000 yen for dairy cattle of the kinds a Ministry of Finance Order (財務省令) sets.

家畜改良増殖法（昭和二十五年法律第二百九号）第三十二条の九第一項の規定による農林水産大臣の承認を受けた同項に規定する登録規程に基づく…

剰余金の配当等（じょうよきんのはいとうとう）

In Article 40-4, paragraph (8), items (i) and (xi)(a), the dividends of surplus, dividends of profits and distributions of surplus listed in Article 23, paragraph (1), item (i) of the Corporation Tax Act, together with the distributions of money by investment corporations listed in item (ii) of that paragraph.

第一項に規定する剰余金の配当等をいい、法人税法第二十三条第一項第二号に規定する金銭の分配を含む

審査請求録取書（しんさせいきゅうろくしゅしょ）

The written record an administrative agency (行政庁) makes, under the second sentence of Article 20, of what a person states when filing a request for review (審査請求) orally.

前条後段の規定により陳述の内容を録取した書面

署名用電子証明書（しょめいようでんししょうめいしょ）

The electronic certificate for signature (署名用電子証明書) issued for an individual number card (個人番号カード) under 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. (Act No. 153 of 2002).

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（平成十四年法律第百五十三号）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

バイオエタノール（ばいおえたのーる）

In Article 88-7, alcohol as defined in Article 2, paragraph (1) of the Ethanol Business Act that is made from organic matter of animal or plant origin (other than crude oil, petroleum gas, combustible natural gas, coal and what is made from them), other than carbon-recycled ethanol (カーボンリサイクルエタノール) listed in Article 88-7, paragraph (1), item (ii).

アルコール（アルコール事業法（平成十二年法律第三十六号）第二条第一項に規定するアルコールをいう。次号において同じ。）のうち、動植物に由来する有機…

国立公文書館等の長（こくりつこうぶんしょかんとうのちょう）

The head of the National Archives of Japan, etc. (国立公文書館等) as defined in Article 15, paragraph (1) of the Public Records and Archives Management Act: where the archives are a facility of an administrative organ (行政機関), the head of that organ, and where they are a facility of an incorporated administrative agency, etc. (独立行政法人等), the agency that set up the facility.

公文書管理法第十五条第一項に規定する国立公文書館等の長

金融機関の振替口座簿（きんゆうきかんのふりかえこうざぼ）

The transfer account book (振替口座簿) that a bank, trust company or other body listed in Article 32, item (i), (iv) or (v) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) keeps under the law on book-entry transfer of company bonds and shares, as Article 51, item (i) of that Order defines it.

令第五十一条第一号（貸付信託の受益権の収益の分配のうち公共法人等が引き続き所有していた期間の金額）に規定する金融機関の振替口座簿