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中小企業者（ちゅうしょうきぎょうしゃ）

In Articles 53 and 54, a small or medium-sized business as defined in Article 2, paragraph 1 of the Act on the Promotion of Improvement of Employment Management in Small and Medium-sized Enterprises for Securing Manpower and Creating Quality Jobs: a company or individual business whose capital, or whose number of regular employees, is at or below a limit set by industry (300 million yen or 300 employees in manufacturing, construction and transport, for example), an enterprise union (企業組合), a cooperative business association (協業組合), or a cooperative or similar union a Cabinet Order (政令) specifies.

中小企業における労働力の確保及び良好な雇用の機会の創出のための雇用管理の改善の促進に関する法律（平成三年法律第五十七号）第二条第一項に規定する中小企業者

電子資格確認（でんししかくかくにん）

The way a person seeking treatment from a medical institution or pharmacy covered by health insurance (保険医療機関等), or designated home nursing (指定訪問看護) from a designated home-nursing provider (指定訪問看護事業者), is confirmed as an insured person or dependent: they ask the insurer about their eligibility by sending the electronic certificate for user verification (利用者証明用電子証明書) recorded on their Individual Number Card (個人番号カード), or by another method a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, receive the insurer's answer online, and pass it to the institution or provider, which then confirms their status.

…る者が、保険者に対し、個人番号カード（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）第二条第七項に規定する個人番号カードをいう。）に記録された利用者証明用電子証明書（電子署…

行政執行法人（ぎょうせいしっこうほうじん）

In Article 19-3(2), Article 19-4(2)(ii) and Article 19-10(1), an incorporated administrative agency (独立行政法人) of the kind Article 2(4) of the Act on General Rules for Incorporated Administrative Agencies defines: one set up by its own Act to carry out, accurately and reliably, public work closely tied to the national government's administration under substantial government involvement, against a plan for targets the government sets for each business year.

独立行政法人通則法（平成十一年法律第百三号）第二条第四項に規定する行政執行法人

租税特別措置（そぜいとくべつそち）

In the chapter on reports about local tax burden reduction measures, a special tax measure as defined in Article 2, paragraph 1, item 1 of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation (Act No. 8 of 2010).

租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第一号に規定する租税特別措置

期限後申告書（きげんごしんこくしょ）

A tax return filed after the deadline, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).

国税通則法（昭和三十七年法律第六十六号）第十八条第二項に規定する期限後申告書

個人識別事項（こじんしきべつじこう）

In Article 3, a person's name and date of birth, or name and address, as stated in a copy of their certificate of residence (住民票の写し) or a certificate of what it records, as defined in Article 12, paragraph (1), item (ii) of the Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014).

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施行令（平成二十六年政令第百五十五号）第十二条第一項第二号に規定する個人識別事項

外国人贈与者（がいこくじんぞうよしゃ）

In Article 1-4, paragraph (1), the person who made the gift in question and who, at the time of the gift, held a status of residence (在留資格) listed in the upper column of Appended Table I of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951) and had a domicile (住所) in the area where this Act is in force.

贈与の時において、在留資格を有し、かつ、この法律の施行地に住所を有していた当該贈与をした者

適用対象金額（てきようたいしょうきんがく）

In Article 40-4, the income for a business year of a specified foreign affiliated company (特定外国関係会社) or subject foreign affiliated company (対象外国関係会社), computed from its accounts by standards a Cabinet Order (政令) sets that follow the Corporation Tax Act and this Act (the base income amount (基準所得金額)), then adjusted, as a Cabinet Order provides, for deficits arising in business years beginning in the previous seven years and for taxes on that income.

特定外国関係会社又は対象外国関係会社の各事業年度の決算に基づく所得の金額につき法人税法及びこの法律による各事業年度の所得の金額の計算に準ずるものとして政令で定める基準により計算した金額（以下この号に…

特別特定取得（とくべつとくていしゅとく）

As paragraph (12) defines: an acquisition, etc. of a home (住宅の取得等) whose price or cost includes consumption tax charged at the rate set by Article 3 of Act No. 68 of 2012, the 2012 reform of the tax system to secure stable funding for social security, together with the local consumption tax charged on it.

前項に規定する特別特定取得

特定短期社債（とくていたんきしゃさい）

In Article 10, paragraph (2), item (v)-2, specified short-term bonds as defined in Article 2, paragraph (8) of the Act on the Securitization of Assets.

それぞれ資産の流動化に関する法律第二条第三項、第四項、第七項又は第八項に規定する特定目的会社、資産流動化計画、特定社債又は特定短期社債

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

外国人被相続人（がいこくじんひそうぞくにん）

In Article 1-3, paragraph (1), the decedent (被相続人) of the inheritance in question who, when the inheritance began, held a status of residence (在留資格) listed in the upper column of Appended Table I of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951) and had a domicile (住所) in the area where this Act is in force.

相続開始の時において、在留資格を有し、かつ、この法律の施行地に住所を有していた当該相続に係る被相続人

非居住被相続人（ひきょじゅうひそうぞくにん）

In Article 1-3, paragraph (1), the decedent (被相続人) of the inheritance in question who had no domicile (住所) in the area where this Act is in force when the inheritance began and who either had such a domicile at some time in the 10 years before but did not hold Japanese nationality at any of those times, or had no such domicile at any time in those 10 years.

相続開始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相続に係る被相続人であつて、当該相続の開始前十年以内のいずれかの…

一般用医薬品等（いっぱんよういやくひんとう）

Pharmaceuticals requiring guidance (要指導医薬品) and over-the-counter drugs (一般用医薬品) as defined in Article 4, paragraph 5, items 3 and 4 of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, as used in Article 41-17 on the deduction for buying them.

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）第四条第五項第三号に規定する要指導医薬品及び同項第四号に規定する一般用医薬品

有限責任組合員（ゆうげんせきにんくみあいいん）

A limited partner of an investment limited partnership (投資事業有限責任組合) under Article 2, paragraph (2) of the Limited Partnership Act for Investment, or a similar person 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有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.

…管理する額以外の額を内閣府令で定める国債証券その他の内閣府令で定める債券（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）第二百七十八条第一項に規定する振替債を含む。）の保有により運用するものであることその他内…

航空機の所有者等（こうくうきのしょゆうしゃとう）

In Article 74-6, an aircraft owner, etc. as defined in Article 14, paragraph (1) of the Aviation Fuel Tax Act: the owner, user or pilot in command (機長) of an aircraft, or a person servicing or test-running an aircraft or an aircraft engine, who under Article 4 or 5 of that Act is liable for aviation fuel tax, other than the State and local governments (地方公共団体).

航空機燃料税法（昭和四十七年法律第七号）第十四条第一項（課税標準及び税額の申告）に規定する航空機の所有者等

新生命保険契約等（しんせいめいほけんけいやくとう）

A contract of the kinds paragraph 7, item 1 lists (life insurance, the former postal life insurance (簡易生命保険), life mutual aid (生命共済) and defined-benefit corporate pension arrangements) concluded on or after 1 January 2012, other than one concluded earlier that lapsed and was revived on or after that date, or one attached to another insurance contract, or the rules of a defined-benefit corporate pension plan or fund approved or authorised on or after that date, under which everyone who receives the insurance money or benefits is the person who pays the premiums or contributions or that person's spouse or other relative.

…第三号及び第四号において同じ。）に附帯して締結した新契約又は同日以後に確定給付企業年金法（平成十三年法律第五十号）第三条第一項第一号その他政令で定める規定（次号において「承認規定」という。）の承認を受けた…

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

厚生労働大臣認定（こうせいろうどうだいじんにんてい）

The approval by the Minister of Health, Labour and Welfare under Article 10-3, paragraph (1) of the supplementary provisions (附則) of the 2006 amendment of the Medical Care Act and other laws (平成十八年医療法等改正法, Act No. 84 of 2006).

平成十八年医療法等改正法附則第十条の三第一項の規定による厚生労働大臣の認定