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電気通信（でんきつうしん）

Sending, passing on or receiving signs, sounds or images by wire, radio or other electromagnetic means, as defined in Article 2(i) of the Telecommunications Business Act.

電気通信事業法（昭和五十九年法律第八十六号）第二条第一号に規定する電気通信

要介護者（ようかいごしゃ）

A person requiring long-term care as defined in Article 7, paragraph (3) of the Long-Term Care Insurance Act: a person in a condition of need for long-term care (要介護状態) who is aged 65 or over, or aged 40 to 64 where the physical or mental disability causing it arose from a specified disease (特定疾病).

介護保険法（平成九年法律第百二十三号）第七条第三項に規定する要介護者

保育所等（ほいくしょとう）

In Article 40, paragraph (10), a nursery center, etc. as defined in Article 2, paragraph (5) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children: a nursery center (保育所) or a facility with nursery functions (保育機能施設).

同条第五項に規定する保育所等

特定取得（とくていしゅとく）

An acquisition, building or improvement of a home on which the consumption tax and local consumption tax included in the price or cost were charged at the consumption tax rate as amended by Article 2 or 3 of Act No. 68 of 2012, as Article 41(5) defines it.

第五項に規定する特定取得

特定社債（とくていしゃさい）

In Article 67-14(1), a specified bond (特定社債) under Article 2(7) of the Act on the Securitization of Assets, other than a specified short-term bond (特定短期社債) under Article 2(8) of that Act.

資産流動化法第二条第七項に規定する特定社債（同条第八項に規定する特定短期社債を除く。）

優先出資（ゆうせんしゅっし）

In Article 67-14, paragraph (1), item (i)(b)(3), preferred equity investment as defined in Article 2, paragraph (5) of the Act on the Securitization of Assets.

資産流動化法第二条第五項に規定する優先出資

再編計画（さいへんけいかく）

In Article 81, a realignment plan as defined in Article 13, paragraph (1) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities.

地域における医療及び介護の総合的な確保の促進に関する法律（平成元年法律第六十四号）第十三条第一項に規定する再編計画

引取業者（ひきとりぎょうしゃ）

A collector (引取業者) as defined in the Act on Recycling of End-of-Life Automobiles.

使用済自動車の再資源化等に関する法律による引取業者

電気通信（でんきつうしん）

Sending, passing on or receiving signs, sounds or images by wire, radio or other electromagnetic means, as defined in Article 2(i) of the Telecommunications Business Act.

電気通信事業法（昭和五十九年法律第八十六号）第二条第一号に規定する電気通信

公告方法（こうこくほうほう）

In Chapter 5, Section 4, Subsection 2, Division 4, the means by which a member financial instruments exchange (会員金融商品取引所) gives its public notices, other than those this Act requires to be published in the Official Gazette (官報).

会員金融商品取引所が公告（この法律の規定により官報に掲載する方法によりしなければならないものとされているものを除く。）をする方法

預金者等（よきんしゃとう）

A depositor, or a person who pays money into installment savings (定期積金), including one who pays instalments of the kind described in Article 2, paragraph (4), as Article 2, paragraph (5) defines it.

銀行法第二条第五項に規定する預金者等

特殊法人（とくしゅほうじん）

A corporation set up directly by an Act (法律), by a special act of establishment under a special Act, or by a local government under a special Act, whose capital comes wholly or mostly from the national or local governments or whose main operating funds are grants or subsidies from them, as specified by a Cabinet Order (政令); its employment rate for persons with disabilities is set by Cabinet Order at no less than the general rate (Article 43, paragraph (6)).

法律により直接に設立された法人、特別の法律により特別の設立行為をもつて設立された法人又は特別の法律により地方公共団体が設立者となつて設立された法人のうち、その資本金の全部若しくは大部分が国若しくは地…

公共事業（こうきょうじぎょう）

Public construction or restoration works carried out directly by the national government or by corporations set up under special Acts that a Cabinet Order (政令) names because the national government provides all or most of their capital or the main funds for their operations, or by local governments and similar bodies with national contributions or subsidies.

国及び特別の法律により特別の設立行為をもつて設立された法人（その資本金の全部若しくは大部分が国からの出資による法人又…

報告徴収等（ほうこくちょうしゅうとう）

The investigative steps the Prime Minister can take under Article 25, paragraph (1): requiring a report, ordering books, documents or other items to be submitted, an on-site inspection, or questioning.

第二十五条第一項の規定による報告の徴収、帳簿書類その他の物件の提出の命令、立入検査又は質問

特別永住者（とくべつえいじゅうしゃ）

A special permanent resident: a person who lost Japanese nationality under the Treaty of Peace with Japan, or a descendant of such a person, who may live permanently in Japan under 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).

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。以下この章において「入管特例法」という。）に定める特別永住者

金融機関等（きんゆうきかんとう）

The bodies listed in Article 2, paragraph 1 of the Deposit Insurance Act and the agricultural and fishery cooperatives (農水産業協同組合) defined in Article 2, paragraph 1 of the Agricultural and Fishery Cooperatives Savings Insurance Act, which must keep their depositors' information searchable by Individual Number (個人番号) or corporate number (法人番号).

預金保険法（昭和四十六年法律第三十四号）第二条第一項各号に掲げる者及び農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）第二条第一項に規定する農水産業協同組合

特別療養費（とくべつりょうようひ）

Special medical care expenses (特別療養費) as provided for in Article 54-3, paragraph (1) of the National Health Insurance Act or Article 82, paragraph (1) of the Act on Assurance of Medical Care for Elderly People.

国民健康保険法第五十四条の三第一項又は高齢者の医療の確保に関する法律第八十二条第一項に規定する特別療養費

締約国軍隊（ていやくこくぐんたい）

The armed forces of a contracting state other than Japan that are in Japan in connection with activities Japan and that state, with Japan's consent, jointly decide on and carry out under a facilitation agreement (円滑化協定) — a treaty or other international agreement between Japan and that state, specified by Cabinet Order (政令), on reciprocal access and cooperation between the Self-Defense Forces (自衛隊) and that state's forces that provides for exemption from Japanese taxes.

当該円滑化協定に基づいて、我が国の同意を得て、我が国及び当該締約国が相互に決定して実施する活動に関連して国内（この法律の施行地をいう。）に所在する当該締約国の軍隊

放鳥獣猟区（ほうちょうじゅうりょうく）

A hunting ground (猟区) meant only for taking game birds and animals that have been released there, as defined in Article 68, paragraph 2, item 4 of the Act on the Protection and Management of Wildlife, and the Optimization of Hunting; a hunter registration (狩猟者の登録) for such grounds only is taxed at a quarter of the usual hunting tax (狩猟税) rate.

鳥獣の保護及び管理並びに狩猟の適正化に関する法律（平成十四年法律第八十八号）第六十八条第二項第四号に規定する放鳥獣猟区

利益の配当（りえきのはいとう）

In Article 92, a dividend of profits as Article 24, paragraph (1) uses the term in defining dividend income (配当所得), which excludes one made through a split-off type company split (分割型分割) or a share distribution (株式分配).

同項に規定する利益の配当