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児童自立生活援助事業（じどうじりつせいかつえんじょじぎょう）

The project (事業), as defined in Article 6-3(1) of the Child Welfare Act, of giving young people listed there, such as those whose care placement (措置) has ended, consultation and other help with daily life, life guidance and job support in a shared residence or other place set by Cabinet Office Order (内閣府令), and of helping those whose assistance has ended.

算定根拠（さんていこんきょ）

The basis on which a business operator (事業者) set the damages, or worked out the penalty, that a contract term makes a consumer pay for cancelling a consumer contract (消費者契約); the business operator must try to explain an outline of it when the consumer asks, and a qualified consumer organization (適格消費者団体) may ask for it under Article 12-4.

対価（たいか）

In Article 37-6, the fees, remuneration and other consideration a customer must pay in connection with a financial instruments transaction contract (金融商品取引契約) that the customer may cancel under paragraph (1) of that Article.

第三年度の課税期間（だいさんねんどのかぜいきかん）

In Article 15-2, paragraph (7), the taxable period that includes the day three years after the first day of a given taxable period of a specified platform operator (特定プラットフォーム事業者).

居住困難区域（きょじゅうこんなんくいき）

An area that the Minister for Internal Affairs and Communications has designated and published as unfit for living in for the time being, within the evacuation order areas (避難指示区域) covered by instructions that the Director-General of the Nuclear Emergency Response Headquarters (原子力災害対策本部長) gave to mayors or prefectural governors under Article 20, paragraph 2 of the Act on Special Measures for Responding to Nuclear Disasters after the accident at the nuclear power station caused by the earthquake of 11 March 2011.

被災住宅用地（ひさいじゅうたくようち）

Land that was the site of a house destroyed or damaged by the 2024 Noto Peninsula Earthquake (令和六年能登半島地震) and that, for fiscal 2023 fixed assets tax (固定資産税), received the special tax base for residential land (住宅用地) under Article 349-3-2, other than land in an area covered by an evacuation order, etc. (避難の指示等) under Article 349-3-3, paragraph 1 whose lifting date (避難等解除日) falls in 2025 or later.

リース取引（りーすとりひき）

A lease transaction (リース取引) as defined in Article 64-2, paragraph 3 of the Corporation Tax Act: a lease of an asset, other than a land lease without transfer of ownership or another lease a Cabinet Order (政令) excludes, that cannot be cancelled during its term (or is treated as such) and under which the lessee substantially enjoys the asset's economic benefits and bears the costs of using it.

避難指示区域（ひなんしじくいき）

The area covered by an instruction to have residents evacuate (Article 55, paragraph 1, item 1 of the supplementary provisions (附則)) that the head of the Nuclear Emergency Response Headquarters (原子力災害対策本部長) gave mayors or governors under Article 20, paragraph 2 of the Act on Special Measures for Responding to Nuclear Disasters after the nuclear power plant accident of 11 March 2011, other than areas where that instruction was expected to be lifted soon.