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調査記録簿等（ちょうさきろくぼとう）

In Article 63-3, item (i), the investigation records, or their equivalents set by Ministry of Justice Order (法務省令), that an investigation body (調査機関) must keep under Article 955, paragraph (1) of the Companies Act, as applied by Article 49-2, paragraph (2) or Article 52-60-36, paragraph (7), recording the matters about its electronic public notice investigations that Order sets, and must preserve.

同項に規定する調査記録簿等

複利年金現価率（ふくりねんきんげんかりつ）

In Article 24, paragraph (1), items (i) and (iii), the rate a Ministry of Finance Order (財務省令) sets for working out the present value of an annuity at compound interest, applied at a contract's assumed interest rate (予定利率) to value the right to periodic payments (定期金) that have already become due to start.

複利の計算で年金現価を算出するための割合として財務省令で定めるもの

機関投資家私募（きかんとうしかしぼ）

A private placement with qualified institutional investors (適格機関投資家私募) under Article 4, paragraph (2), item (xii) of the Act on Investment Trusts and Investment Corporations, made only to persons a Ministry of Finance Order (財務省令) sets.

同法第四条第二項第十二号に規定する適格機関投資家私募のうち財務省令で定める者のみを相手方として行うもの

留学のための課程（りゅうがくのためのかてい）

A Japanese language course (日本語教育課程) at an accredited Japanese language educational institution (認定日本語教育機関) whose aim, under Article 16, paragraph (1), item (i) of that institution's accreditation standards (認定日本語教育機関認定基準, Ministry of Education, Culture, Sports, Science and Technology Order No. 40 of 2023), is to teach people who came to Japan to learn Japanese — mainly to go on to a Japanese university, college of technology or vocational school, to find work in Japan or for other purposes — the Japanese they need for that purpose.

認定日本語教育機関認定基準（令和五年文部科学省令第四十号）第二条第一項に規定する留学のための課程

信用取引等損失額（しんようとりひきとうそんしつがく）

The loss that arises when a person whose tax on leaving Japan (国外転出) is deferred settles an unsettled margin transaction or similar transaction (未決済信用取引等) held since departure, or the loss deemed to arise when it passes on by a gift or an inheritance with limited liability (限定相続等) before the deferral's expiry base date (満了基準日), used in Article 60-2, paragraph (8) to decide whether the tax for the year of departure can be recomputed.

…相続等時みなし信用取引等損失額（当該限定相続等の時に当該未決済信用取引等を決済したものとみなして財務省令で定めるところにより算出した損失の額に相当する金額をいう。次条第八項第三号において同じ。）

新事業開拓事業者（しんじぎょうかいたくじぎょうしゃ）

A new business developer as defined in Article 2, paragraph (6) of the Act on Strengthening Industrial Competitiveness, with which a corporation filing a blue return carries out specified business activities (特定事業活動).

産業競争力強化法第二条第六項に規定する新事業開拓事業者

一般用電気工作物（いっぱんようでんきこうさくぶつ）

Electric facilities for general use as Article 38, paragraph (1) of the Electricity Business Act defines them: electric facilities (電気工作物) installed on one premises — equipment for using electricity, and small low-voltage generating equipment whose output is below a level a Ministry of Economy, Trade and Industry Order (経済産業省令) sets, each connected to equipment off the premises, if at all, only through a low-voltage incoming line, and equipment that Order treats as like them — other than equipment on the same premises as larger generating equipment, or in a place that Order names as at risk of accidents from explosive or flammable substances.

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

印紙保険料納付計器（いんしほけんりょうのうふけいき）

A meter that the Minister of Health, Labour and Welfare has designated as posing no problem for safeguarding the stamp insurance premiums (印紙保険料), fitted with a payment stamp (納付印) that makes an imprint of a form a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets; an employer who installs one with the Minister's approval can pay those premiums by stamping the amount due into the record book of an insured person who is a day laborer (日雇労働被保険者手帳).

印紙保険料の保全上支障がないことにつき、厚生労働省令で定めるところにより、厚生労働大臣の指定を受けた計器で、厚生労働省令で定める形式の印影を生ずべき印（以下「納付印」という。）を付したもの

特定感染症の患者等（とくていかんせんしょうのかんじゃとう）

In Article 4-2, paragraph (1), item (ii) and Article 5, paragraph (1), item (i), a patient with a specified infectious disease (特定感染症, the diseases Article 2, paragraph (6) lists) other than a new infectious disease (新感染症), a person deemed under Article 8 of the Infectious Diseases Control Act (感染症法) to be a patient with a category 1 or category 2 infectious disease, a pandemic influenza or similar infectious disease (新型インフルエンザ等感染症) or a designated infectious disease (指定感染症), and a person showing findings of a new infectious disease, but not a person a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets as hardly likely to spread a specified infectious disease in a hotel or inn by staying there.

…宿泊することにより旅館業の施設において特定感染症をまん延させるおそれがほとんどないものとして厚生労働省令で定める者を除く

特定国民年金原簿記録（とくていこくみんねんきんげんぼきろく）

In Article 14-2, paragraph (1), what the national pension record (国民年金原簿) holds about a person's becoming and ceasing to be insured, changes of category, premium payments and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names; a person who thinks it is wrong or missing can ask the Minister of Health, Labour and Welfare to correct the record.

被保険者の資格の取得及び喪失、種別の変更、保険料の納付状況その他厚生労働省令で定める事項の内容

再計算猶予中贈与税額（さいけいさんゆうよちゅうぞうよぜいがく）

In Article 70-7, paragraph (21), the gift tax recomputed under paragraph (2), item (v) by treating the amount a Ministry of Finance Order (財務省令) sets as the value on the approval date (認可決定日) of the covered gifted unlisted shares, etc. — as far as they match the deferred tax, or what the Order sets in their place where the company has merged out of existence and in other cases — as their value at the time of the gift.

…部分に限り、合併により当該対象受贈非上場株式等に係る同項の認定贈与承継会社が消滅した場合その他の財務省令で定める場合には、当該対象受贈非上場株式等に相当するものとして財務省令で定めるものとする。以下この項において同じ。）の認可決定日における価額として財務省令で定める金額を第一項の規定の適用に係る贈与により取得をした対象受贈非上場株式等の当該贈与の時における…

再計算猶予中相続税額（さいけいさんゆうよちゅうそうぞくぜいがく）

In Article 70-7-2, paragraph (22), the inheritance tax recomputed under paragraph (2), item (v) by treating the amount a Ministry of Finance Order (財務省令) sets as the value on the approval date (認可決定日) of the covered unlisted shares, etc. — as far as they match the deferred tax, or what the Order sets in their place where the company has merged out of existence and in other cases — as their value at the time of the inheritance.

…対応する部分に限り、合併により当該対象非上場株式等に係る同項の認定承継会社が消滅した場合その他の財務省令で定める場合には、当該対象非上場株式等に相当するものとして財務省令で定めるものとする。以下この項において同じ。）の認可決定日における価額として財務省令で定める金額を第一項の規定の適用に係る相続により取得をした対象非上場株式等の当該相続の時における価額…

デリバティブ取引損失額（でりばてぃぶとりひきそんしつがく）

The loss that arises when a person whose tax on leaving Japan (国外転出) is deferred settles an unsettled derivatives transaction (未決済デリバティブ取引) held since departure, or the loss deemed to arise when it passes on by a gift or an inheritance with limited liability (限定相続等) before the deferral's expiry base date (満了基準日), used in Article 60-2, paragraph (8) to decide whether the tax for the year of departure can be recomputed.

…しデリバティブ取引損失額（当該限定相続等の時に当該未決済デリバティブ取引を決済したものとみなして財務省令で定めるところにより算出した損失の額に相当する金額をいう。次条第八項第六号において同じ。）

特定厚生年金保険原簿記録（とくていこうせいねんきんほけんげんぼきろく）

In Article 28-2, paragraph (1), what the EPI register (厚生年金保険原簿) records about a current or former category I EPI insured (第一号厚生年金被保険者): the dates they gained and lost that status, their standardized remuneration (標準報酬) and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names; a person who believes theirs is wrong or missing may ask the Minister of Health, Labour and Welfare to correct the register.

第一号厚生年金被保険者の資格の取得及び喪失の年月日、標準報酬その他厚生労働省令で定める事項の内容

当該会社の常時使用従業員（とうがいかいしゃのじょうじしようじゅうぎょういん）

The employees of the company concerned whom a Ministry of Finance Order (財務省令) sets as regularly employed; the provision requires the company to have at least one.

常時使用する従業員として財務省令で定めるもの

地域密着型施設サービス計画（ちいきみっちゃくがたしせつさーびすけいかく）

In Article 8, paragraph (22), a plan setting out the services a community-based facility for the elderly covered by public aid requiring long-term care (地域密着型介護老人福祉施設) gives a person requiring long-term care (要介護者) admitted to it, who provides them and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names.

地域密着型介護老人福祉施設に入所している要介護者について、当該施設が提供するサービスの内容、これを担当する者その他厚生労働省令で定める事項を定めた計画

贈与等時みなし信用取引等損失額（ぞうよとうじみなししんようとりひきとうそんしつがく）

The loss deemed under Article 60-3, paragraph (2) to arise on an unsettled margin transaction or similar transaction (未決済信用取引等) at the moment it passed to a nonresident (非居住者) by gift, inheritance or bequest (贈与等), with which later losses on the same transaction are compared in Article 60-3, paragraphs (8) and (11).

当該贈与等の時における第二項に規定する損失の額に相当する金額

国外転出時みなし信用取引等損失額（こくがいてんしゅつじみなししんようとりひきとうそんしつがく）

The loss deemed to arise on an unsettled margin transaction or similar transaction (未決済信用取引等) at the moment its holder left Japan (国外転出), in the amount Article 60-2, paragraph (2) sets for the case at hand, with which later losses on the same transaction are compared in Article 60-2, paragraphs (8) and (10).

当該国外転出の時における第二項各号に掲げる場合の区分に応じ当該各号に定める損失の額に相当する金額

限定相続等時みなし信用取引等利益額（げんていそうぞくとうじみなししんようとりひきとうりえきがく）

The gain worked out as a Ministry of Finance Order (財務省令) directs, treating an unsettled margin transaction or similar transaction (未決済信用取引等) as settled at the moment it passes on by a gift or an inheritance with limited liability (限定相続等) while tax on it is deferred, which Article 60-2, paragraph (8) and Article 60-3, paragraph (8) compare with the gain deemed to arise when the holder left Japan (国外転出) or when the transaction passed to a nonresident (非居住者).

当該限定相続等の時に当該未決済信用取引等を決済したものとみなして財務省令で定めるところにより算出した利益の額に相当する金額

限定相続等時みなし信用取引等損失額（げんていそうぞくとうじみなししんようとりひきとうそんしつがく）

The loss worked out as a Ministry of Finance Order (財務省令) directs, treating an unsettled margin transaction or similar transaction (未決済信用取引等) as settled at the moment it passes on by a gift or an inheritance with limited liability (限定相続等) while tax on it is deferred, which Article 60-2, paragraph (8) and Article 60-3, paragraph (8) compare with the loss deemed to arise when the holder left Japan (国外転出) or when the transaction passed to a nonresident (非居住者).

当該限定相続等の時に当該未決済信用取引等を決済したものとみなして財務省令で定めるところにより算出した損失の額に相当する金額