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特別永住者（とくべつえいじゅうしゃ）

A special permanent resident as provided for in the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (特例法, Act No. 71 of 1991): a person who lost Japanese nationality under the Treaty of Peace with Japan while living in Japan, or such a person's descendant born and living in Japan, who may live permanently in Japan as that Act provides.

日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号。以下「特例法」という。）に定める特別永住者

再生医療等製品（さいせいいりょうとうせいひん）

In Article 6-4-4, paragraphs (1) and (3), a regenerative medicine product as defined in Article 2, paragraph (9) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices — a product a Cabinet Order (政令) names that is made by culturing or otherwise processing human or animal cells to rebuild, repair or form body structures or functions or to treat or prevent disease, or that contains genes to be introduced into cells to treat disease — other than one intended only for animals.

医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第二条第一項、第四項及び第九項にそれぞれ規定する医薬品、医療機器及び再生医療等製品をい…

暗号資産の管理（あんごうしさんのかんり）

Managing cryptoassets (暗号資産) for others, unless another law has special provisions for doing so as a business: the act in Article 2, paragraph (15), item (iv).

第四号に掲げる行為

加入者（かにゅうしゃ）

A participant (加入者) as defined in Article 2, paragraph 3 of the Act on Book-Entry Transfer of Corporate Bonds and Shares, here a participant of an account management institution (口座管理機関).

同法第二条第三項に規定する加入者

営業所（えいぎょうしょ）

In Article 1-5, the business office, office or similar place at which a trust taxed as a corporation (法人課税信託) was entrusted, as Article 6-3, item (i) of the Income Tax Act defines it.

法第六条の三第一号（受託法人等に関するこの法律の適用）に規定する営業所

参加人（さんかにん）

A person, other than the one who filed a request for review (審査請求) of a decision on disclosure or non-disclosure (開示決定等) or of a failure to act on a request for disclosure (開示請求), who is found, in light of the laws the disposition (処分) rests on, to have an interest in it and who takes part in the review with the permission or at the request of the reviewing agency (審査庁), under Article 13 of the Administrative Complaint Review Act as Article 18(2) of this Act applies it.

行政不服審査法第十三条第四項に規定する参加人

備置き（そなえおき）

In Article 2-3, paragraphs (2) and (3), the keeping of the documents or electronic or magnetic records (電磁的記録) under Article 782, paragraph (1) or Article 803, paragraph (1) of the Companies Act.

会社法（平成十七年法律第八十六号）第七百八十二条第一項の規定による書面若しくは電磁的記録の備置き又は同法第八百三条第一項の規定による書面若しくは電磁的記録の備置き

投資主（とうしぬし）

In Article 166, paragraph (1), item (ii)-2, an investor in a listed company, etc. that is an investment corporation: a member (社員) of an investment corporation (投資法人), as Article 2, paragraph (16) of the Act on Investment Trusts and Investment Corporations defines it.

投資信託及び投資法人に関する法律第二条第十六項に規定する投資主

位置情報（いちじょうほう）

Information showing the position of a particular point or area in space, including information on the time it refers to, as defined in Article 2(1)(i) of the Basic Act on the Advancement of Utilizing Geospatial Information.

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

電子署名（でんししょめい）

An electronic signature as Article 2, paragraph (1) of the Act on Electronic Signatures and Certification Business defines it: a measure applied to information that can be recorded as an electronic or magnetic record (電磁的記録), which shows that the information was made by the person who applied it and allows checking whether it has been altered.

電子署名及び認証業務に関する法律（平成十二年法律第百二号）第二条第一項（定義）に規定する電子署名

金融機関（きんゆうきかん）

In Article 35-2, paragraph (1), item (ii), the bodies listed in Article 2, paragraph (1) of the Deposit Insurance Act: banks, long-term credit banks, shinkin banks (信用金庫), credit cooperatives, labour banks (労働金庫), their federations and the Shoko Chukin Bank (株式会社商工組合中央金庫), other than those with their head office outside Japan.

預金保険法（昭和四十六年法律第三十四号）第二条第一項各号（定義）に掲げる者

還付金等（かんぷきんとう）

A refund (還付金) or an overpayment or mistaken payment of national tax (過誤納金), which the tax authority must pay back in money without delay.

国税通則法第五十六条第一項に規定する還付金等

税務代理（ぜいむだいり）

Tax agency as defined in Article 2, paragraph (1), item (i) of the Certified Public Tax Accountant Act: acting for, or on behalf of, another person in returns, applications, claims or appeals to the tax authorities (税務官公署), or in statements to them about those or about an examination or disposition, beyond merely preparing tax documents; here, tax agency for consumption tax.

税理士法（昭和二十六年法律第二百三十七号）第二条第一項第一号（税理士の業務）に掲げる税務代理

認定住宅（にんていじゅうたく）

A house listed in Article 41, paragraph (6), item (i) or (ii): a certified long-life quality house (認定長期優良住宅) or a low-carbon building (低炭素建築物) used as a home and of a kind a Cabinet Order (政令) specifies.

前項第一号又は第二号に掲げる家屋

電子署名（でんししょめい）

An electronic signature as defined in Article 2(1) of the Act on Electronic Signatures and Certification Business — a measure applied to information that can be recorded electronically, which shows who made the information and allows checking whether it has been altered — that meets the standards an order of the competent ministries (主務省令) sets.

電子署名及び認証業務に関する法律（平成十二年法律第百二号）第二条第一項に規定する電子署名であって、主務省令で定める基準に適合するもの

位置情報（いちじょうほう）

Information showing the position of a particular point or area in space, including information on the time it refers to, as defined in Article 2(1)(i) of the Basic Act on the Advancement of Utilizing Geospatial Information.

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

派遣労働者（はけんろうどうしゃ）

In Chapter V and Article 176, a dispatched worker as defined in Article 2, item (ii) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers: a worker employed by an employer (事業主) who is the subject of worker dispatch (労働者派遣).

労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律（昭和六十年法律第八十八号）第二条第二号に規定する派遣労働者

給付費割合（きゅうふひわりあい）

In Article 154, the share that the estimated benefit expenses subject to adjustment (調整対象給付費見込額) make up of the total of those expenses and the estimated aid for the old-old attributed to the young-old (前期高齢者に係る後期高齢者支援金の概算額) under Article 34, paragraph (1), item (i), (a)(2) of the Act on Assurance of Medical Care for Elderly People.

調整対象給付費見込額及び高齢者の医療の確保に関する法律第三十四条第一項第一号イ（２）に規定する前期高齢者に係る後期高齢者支援金の概算額の合計額に対する調整対象給付費見込額の割合

公益信託等（こうえきしんたくとう）

In Article 12, a public interest trust (公益信託) as defined in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Act No. 30 of 2024), or a participant protection trust (加入者保護信託) as defined in Article 2, paragraph (11) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001).

公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号（定義）に規定する公益信託及び社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第十一項（定義）に規定する加入者保護信託

鉱業事務所（こうぎょうじむしょ）

A mining office as defined in Article 68 of the Mining Act: the office a holder of a mining right must set up in or near the mining area once work begins, and report to the Minister of Economy, Trade and Industry.

鉱業法（昭和二十五年法律第二百八十九号）第六十八条に規定する鉱業事務所