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非居住贈与者（ひきょじゅうぞうよしゃ）

In Article 1-4, paragraph (1), the person who made the gift in question who had no domicile (住所) in the area where this Act is in force at the time of the gift and who either had such a domicile at some time in the 10 years before the gift but did not hold Japanese nationality at any of those times, or had no such domicile at any time in those 10 years.

贈与の時においてこの法律の施行地に住所を有していなかつた当該贈与をした者であつて、当該贈与前十年以内のいずれかの時においてこ…

個人番号カード（こじんばんごうかーど）

An Individual Number Card as defined in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: a card showing, among other things, the holder's name, address, date of birth, sex and Individual Number (個人番号), with a photograph unless the holder is below an age set by Ministerial Order, and with that information also recorded electronically.

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。以下「番号利用法」という。）第二条第七項に規定する個人番号カード

特定信託受益権（とくていしんたくじゅえきけん）

A beneficial interest in a money trust, shown as property value that can be transferred electronically, whose trustee keeps at least the share a Cabinet Office Order (内閣府令) sets of the money entrusted in bank deposits and savings, invests the rest in government bonds or other bonds that Order specifies and meets its other requirements, as defined in Article 2, paragraph (9) of the Payment Services Act.

資金決済に関する法律第二条第九項（定義）に規定する特定信託受益権

公社債投資信託（こうしゃさいとうししんたく）

A securities investment trust set up to invest its trust property in public and corporate bonds, and that does not invest in shares or equity.

証券投資信託のうち、その信託財産を公債又は社債（会社以外の法人が特別の法律により発行する債券を含む。）に対する投資として運用することを目的とするもので、株式又は出資に対する投資として運用しないもの

無限責任組合員（むげんせきにんくみあいいん）

A general partner with unlimited liability of an investment limited partnership as defined in Article 2, paragraph (2) of the Limited Partnership Act for Investment, or a person in a similar position under a foreign partnership contract (外国組合契約).

投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合の無限責任組合員及び外国組合契約におけるこれに類する者

特定非営利活動（とくていひえいりかつどう）

Specified non-profit activities as defined in Article 2, paragraph (1) of the Act on Promotion of Specified Non-profit Activities.

同条第一項に規定する特定非営利活動

共助対象外国租税（きょうじょたいしょうがいこくそぜい）

A tax claim of another country that, under a tax treaty, Japan may help that country collect or secure property for, as defined in Article 11, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969).

租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号。第五百十八条の二及び第五百七十一条第四項において「租税条約等実施特例法」という。）第十一…

税負担軽減措置等（ぜいふたんけいげんそちとう）

Measures that reduce, exempt or refund the prefectural inhabitant tax (道府県民税), enterprise tax (事業税), municipal inhabitant tax (市町村民税), fixed asset tax (固定資産税) or another local tax, and special rules on such a tax's liability, tax base or tax computation, return deadlines or collection, laid down in the provisions of the Local Tax Act, other than provisions letting a local government lighten or raise the tax by by-law (条例), extending deadlines for documents filed with the head of a local government, preventing acts that unduly reduce the tax, and others a Cabinet Order (政令) sets.

…に係る納税義務、課税標準若しくは税額の計算、申告書の提出期限若しくは徴収につき設けられた特例で、この法律の規定（地方団体の条例により税負担を軽減し又は加重することができる旨の規定、地方団体の長に提出する書…

私事性的画像記録（しじせいてきがぞうきろく）

A private sexual image record as defined in Article 2, paragraph (1) of the Act on the Prevention of Damage Caused by the Provision, etc. of Private Sexual Image Records: an electronic or magnetic record (電磁的記録) or other record of an image in which a person was photographed in one of the sexual poses that paragraph lists, other than one the photographed person freely agreed to, or took, knowing that people other than the photographer, the person photographed and those they gave it to would see it.

同法第二条第一項に規定する私事性的画像記録

地方独立行政法人（ちほうどくりつぎょうせいほうじん）

A corporation that a local government (地方公共団体) sets up under the Local Independent Administrative Agency Act to carry out, efficiently and effectively, public work in its area that must be done reliably, that the local government need not do itself, and that it judges might not get done if left to the private sector, as Article 2(1) of that Act defines it.

地方独立行政法人法（平成十五年法律第百十八号）第二条第一項に規定する地方独立行政法人

確定給付年金積立金（かくていきゅうふねんきんつみたてきん）

In Article 84, the reserves under Article 59 of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), including as applied by Article 91-25 of that Act, and similar reserves a Cabinet Order (政令) specifies.

確定給付企業年金法（平成十三年法律第五十号）第五十九条（積立金の積立て）（同法第九十一条の二十五（準用規定）において準用する場合を含む。）に規定する積立金及びこれに類するものとして政令で定める積立金

認定都市農地貸付け（にんていとしのうちかしつけ）

A loan of farmland by setting up a right of lease (賃借権) or a right under a loan for use (使用貸借), made as a certified business plan (認定事業計画) under Article 7, paragraph (1), item (i) of the Act on Facilitation of Leasing of Urban Farmland provides.

賃借権又は使用貸借による権利の設定による貸付けであつて都市農地の貸借の円滑化に関する法律（平成三十年法律第六十八号）第七条第一項第一号に規定する認定事業計画の定めるところにより行われるもの

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…

営業秘密不正開示行為（えいぎょうひみつふせいかいじこうい）

Disclosing a trade secret (営業秘密) in breach of a legal duty to keep it secret, or disclosing it, after being shown it by the trade secret holder (営業秘密保有者), for the purpose of gaining a wrongful profit or of causing that holder damage.

前号に規定する場合において同号に規定する目的でその営業秘密を開示する行為又は秘密を守る法律上の義務に違反してその営業秘密を開示する行為

位置情報記録・送信装置（いちじょうほうきろく・そうしんそうち）

A device able to record or transmit location information (位置情報) on its own position, of a kind a Cabinet Order (政令) sets.

当該装置の位置に係る位置情報（地理空間情報活用推進基本法（平成十九年法律第六十三号）第二条第一項第一号に規定する位置情報をいう。以下この号及び次号において同じ。）を記録し、…

国民健康保険の被保険者（こくみんけんこうほけんのひほけんしゃ）

In Article 7, item (x), Article 28 and Article 31, paragraph (3), a person insured under the National Health Insurance (国民健康保険) that a prefecture runs with its municipalities, under Articles 5 and 6 of the National Health Insurance Act: anyone with an address in the prefecture, except those Article 6 leaves out, such as members of other public health insurance schemes and their dependants, and members of households receiving public assistance (生活保護).

国民健康保険法（昭和三十三年法律第百九十二号）第五条及び第六条の規定による国民健康保険の被保険者

当該事業組合の計算期間（とうがいじぎょうくみあいのけいさんきかん）

In Article 96-2, paragraph (1), the business year of the limited liability partnership set in its partnership agreement under Article 4, paragraph (3), item (viii) of the Limited Liability Partnership Act, or the business year of the investment limited partnership referred to in Article 8, paragraph (1) of the Limited Partnership Act for Investment.

有限責任事業組合契約に関する法律第四条第三項第八号（組合契約書の作成）の有限責任事業組合の事業年度の期間又は投資事業有限責任組合契約…

位置情報記録・送信装置（いちじょうほうきろく・そうしんそうち）

A device able to record or transmit location information (位置情報) on its own position, of a kind a Cabinet Order (政令) sets.

当該装置の位置に係る位置情報（地理空間情報活用推進基本法（平成十九年法律第六十三号）第二条第一項第一号に規定する位置情報をいう。以下この号及び次号において同じ。）を記録し、…

特定電子決済手段等取引契約（とくていでんしけっさいしゅだんとうとりひきけいやく）

A contract to carry out electronic payment instruments-related business (電子決済手段関連業務) in electronic payment instruments (電子決済手段) that a Cabinet Office Order (内閣府令) specifies as liable to change in price with the value of currencies or other indicators.

資金決済に関する法律第六十二条の十七第一項に規定する特定電子決済手段等取引契約

代替薬（だいたいやく）

In Article 36, an alternative pharmaceutical as provided in Article 18-5 of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices: a pharmaceutical that can take the place of a specified pharmaceutical (特定医薬品) in its efficacy and effects.

同法第十八条の五に規定する代替薬