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保険料免除期間（ほけんりょうめんじょきかん）

A premium-exemption period as defined in Article 5, paragraph (2) of the National Pension Act: the full, three-quarter, half and one-quarter premium exemption periods under that Act taken together.

国民年金法第五条第二項に規定する保険料免除期間

退職年金業務等（たいしょくねんきんぎょうむとう）

In Part 2, Chapter 3, on the corporation tax on retirement pension funds (退職年金等積立金), the businesses Article 84(1) lists of providing for and managing retirement pensions — such as trust, life insurance or life mutual aid business under contracts for the management of assets in defined benefit pension plans and funds, business under defined contribution pension and employees' asset-formation benefit contracts, the individual-type pension under the Defined Contribution Pension Act, and certain businesses of public officers' mutual aid associations and of the Promotion and Mutual Aid Corporation for Private Schools of Japan — and similar businesses a Cabinet Order (政令) sets.

…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をいう。以下この項、次項第七号及び第三項において同じ。）の運用及び当該運用に係る確定給付年金積立金の管理の受託の業務、確定拠出年金資産管理契…

調整前法人税額（ちょうせいまえほうじんぜいがく）

The corporation tax worked out without applying the special tax credits and other provisions listed in Article 42-4, paragraph (19), item (ii) — Articles 42-4 to 42-14 as listed there, other provisions a Cabinet Order (政令) specifies, Article 62, paragraph (1), Article 62-3, paragraphs (1) and (9), Article 63, paragraph (1), and Articles 67 to 70-2 and 144 to 144-2-3 of the Corporation Tax Act — and leaving out incidental taxes (附帯税); the caps on the special corporation tax credits are set against it.

第四十二条の四第十九項第二号に規定する調整前法人税額

確定給付企業年金（かくていきゅうふきぎょうねんきん）

A defined benefit corporate pension plan as Article 2, paragraph (1) of the Defined-Benefit Corporate Pension Act defines it: a pension plan that an employer with a place of business covered by employees' pension insurance (厚生年金適用事業所) runs, alone or jointly with others, under that Act.

確定給付企業年金法（平成十三年法律第五十号）第二条第一項に規定する確定給付企業年金

有価証券の売付け等（ゆうかしょうけんのうりつけとう）

In Article 174-2, a sale of securities, or of commodities through a market derivatives transaction under Article 2, paragraph (21), item (i); a transaction under item (ii) of that paragraph in which one is the party that pays money if the actual figure exceeds the agreed figure; a transaction under item (iii) of that paragraph in which one is the party that grants the option; and other transactions a Cabinet Order (政令) specifies.

有価証券又は商品の売付け（商品にあつては、市場デリバティブ取引（第二条第二十一項第一号に掲げる取引に限る。）による売付けに限る。）、同項第二号に掲げる取引（現実数値が約定数値を上回つた場合に金銭を支払う立場の当事者となるものに限る。）、…

有価証券の買付け等（ゆうかしょうけんのかいつけとう）

In Article 174-2, a purchase of securities, or of commodities through a market derivatives transaction under Article 2, paragraph (21), item (i); a transaction under item (ii) of that paragraph in which one is the party that receives money if the actual figure exceeds the agreed figure; a transaction under item (iii) of that paragraph in which one is the party that acquires the option; and other transactions a Cabinet Order (政令) specifies.

有価証券又は商品の買付け（商品にあつては、市場デリバティブ取引（第二条第二十一項第一号に掲げる取引に限る。）による買付けに限る。）、同項第二号に掲げる取引（現実数値が約定数値を上回つた場合に金銭を受領する立場の当事者となるものに限る。）…

引受人（ひきうけにん）

In this Act other than Chapter V, a person that, in a public offering or secondary distribution of securities, a private placement, or a solicitation for selling, etc. made only to professional investors, acquires all or part of the securities in order to have others acquire them, contracts to acquire whatever part no one else acquires, or, for share option certificates, contracts to acquire and exercise the options left unexercised.

有価証券の募集若しくは売出し又は私募若しくは特定投資家向け売付け勧誘等（第一項有価証券に係る売付け勧誘等であつて、第四項第二号ロに掲げる場合に該当するもの（取引所金融商品市場における有価証券の売買及びこれに準ずる取引その…

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

団体監理型実習実施者（だんたいかんりがたじっしゅうじっししゃ）

An individual or corporation that carries out supervising-organization-type technical intern training (団体監理型技能実習) — training of foreign nationals taken in through a non-profit supervising organization (監理団体) — under a technical intern training plan (技能実習計画) accredited under Article 8, paragraph (1).

実習認定を受けた第八条第一項に規定する技能実習計画に基づき、団体監理型技能実習を行わせる者

募集（ぼしゅう）

In Chapter 6-2, other than in Articles 173 to 174-3, a public offering of securities (有価証券の募集) as defined in Article 4, paragraph (1).

第四条第一項に規定する有価証券の募集

使用者（しようしゃ）

An employer as defined in Article 10 of the Labor Standards Act: the business owner, a person who manages the business, and anyone else who acts on the owner's behalf in matters concerning the business's workers.

労働基準法第十条に規定する使用者

別除権（べつじょけん）

The right of a person who, when bankruptcy proceedings begin, holds a special statutory lien (特別の先取特権), pledge (質権) or mortgage (抵当権) over property of the bankruptcy estate (破産財団) to enforce it against that property outside the bankruptcy proceedings, as Article 65, paragraph (1) allows.

破産手続開始の時において破産財団に属する財産につき特別の先取特権、質権又は抵当権を有する者がこれらの権利の目的である財産について第六十五条第一項の規定により行使することができる権利

抵当証券（ていとうしょうけん）

A mortgage certificate (抵当証券) as referred to in Article 1(1) of the Mortgage Securities Act (Act No. 15 of 1931), which a person holding a mortgage (抵当権) over land, a building or superficies (地上権) may apply to the registry office (登記所) to have issued.

抵当証券法（昭和六年法律第十五号）第一条第一項に規定する抵当証券

製造業者（せいぞうぎょうしゃ）

A person licensed to manufacture pharmaceuticals under Article 13, paragraph (1) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices.

同法第十三条第一項の医薬品の製造業の許可を受けた者

監理許可（かんりきょか）

The license under Article 23, paragraph (1) to carry on supervising business (監理事業), as changed by any permitted change under Article 32, paragraph (1) or any change to a license for specified supervising business (特定監理事業) under Article 37, paragraph (2).

第二十三条第一項の許可（第三十二条第一項の規定による変更の許可があったとき、又は第三十七条第二項の規定による第二十三条第一項第二号に規定する特定監理事業に係る許可への変更があったときは、これらの変更後のもの）

特定建物（とくていたてもの）

The particular building of a housing complex (団地) that its owners seek approval to demolish and replace with a new building; in Articles 82 and 83, where other buildings of the complex have been destroyed (滅失), it is one that still stands.

次条第一項に規定する特定建物

棚卸資産（たなおろししさん）

Goods, products, semi-finished products, work in progress, raw materials and other assets of a business that must be counted in stocktaking, as a Cabinet Order (政令) specifies, other than securities, cryptoassets and standing timber.

…所得を生ずべき事業に係る商品、製品、半製品、仕掛品、原材料その他の資産（有価証券、第四十八条の二第一項（暗号資産の譲渡原価等の計算及びその評価の方法）に規定する暗号資産及び山林を除く。）で棚卸しをすべき…

個人情報（こじんじょうほう）

Personal information as defined in Article 2(1) of the Act on the Protection of Personal Information: information about a living individual that identifies that person by a name, date of birth or other description in it (including where it can easily be matched with other information to do so), or that contains an individual identification code (個人識別符号).

個人情報保護法第二条第一項に規定する個人情報

修正申告書（しゅうせいしんこくしょ）

An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.

国税通則法第十九条第三項に規定する修正申告書

中間納付額（ちゅうかんのうふがく）

The consumption tax payable under Article 48 on an interim return (中間申告書), or that amount as changed where an amended return (修正申告書) under Article 19, paragraph (3) of the Act on General Rules for National Taxes is filed or a reassessment (更正) under Article 24 or 26 of that Act is made.

第四十八条の規定により納付すべき消費税の額（その額につき国税通則法第十九条第三項（修正申告）に規定する修正申告書の提出又は同法第二十四条（更正）若しくは第二十六条（再更正）の規定に…