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In Article 92, a distribution of money that an investment corporation (投資法人) makes to its investors (投資主) under Article 137 of the Act on investment trusts and investment corporations (投資信託及び投資法人に関する法律), as Article 24, paragraph (1) counts it in dividend income (配当所得): not one that a Ministry of Finance Order (財務省令) specifies as made on a reduction of total capital contributions.
同項に規定する金銭の分配
The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.
国税通則法第二条第八号に規定する法定納期限
A consumer organization as referred to in Article 8 of the Basic Act on Consumer Policies (Act No. 78 of 1968), which describes such organizations as working on their own initiative to collect and provide information on consumers' lives, voice opinions, inform and educate consumers, and prevent and remedy harm to them.
消費者基本法（昭和四十三年法律第七十八号）第八条の消費者団体
一時居住者
In Article 1-3, paragraph (1), on who pays inheritance tax, a person who, when the inheritance begins, holds 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 who, in the 15 years before the inheritance began, had a domicile (住所) in the area where this Act is in force for 10 years or less in total.
…格をいう。次号及び次条第三項において同じ。）を有する者であつて当該相続の開始前十五年以内においてこの法律の施行地に住所を有していた期間の合計が十年以下であるもの
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
信託会社等
In Article 83-2-2, paragraph (2), a trust company, etc. as defined in Article 3 of the Act on Investment Trusts and Investment Corporations: a trust company, or a financial institution authorised to carry on trust business.
投資信託及び投資法人に関する法律（以下この項及び次項において「投資法人法」という。）第三条に規定する信託会社等
In Article 22, the written record an administrative agency (行政庁) makes, under the second sentence of Article 20 as Article 61 applies it, of what a person states when filing a request for re-investigation (再調査の請求) orally.
第六十一条において準用する第二十条後段の規定により陳述の内容を録取した書面
表示自動車
In Article 71, paragraph (1), item (v)-4, a semi-mid-sized or standard motor vehicle displaying a mark under Article 71-5, Article 71-6 or Article 87, paragraph (3), such as the marks for new drivers, older drivers, drivers with a hearing impairment or limb disability, and learner drivers.
第七十一条の五第一項、第七十一条の六第一項若しくは第八十七条第三項に規定する標識を付けた準中型自動車又は第七十一条の五第二項から第四項まで、第七十一条の六第二項若しくは第三項若しくは第八十七条第三項に…
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: they ask the municipality (市町村) or National Health Insurance Society (組合) about their eligibility, and the information needed to claim the cost of benefits, 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 answer online, and pass it to the institution or provider, which then confirms that they are insured.
…市町村又は組合に対し、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…
In Article 74-4, the people tax or customs officials may question in a liquor tax examination: a liquor manufacturer (酒類製造者), meaning one holding a liquor manufacturing licence under Article 7, paragraph (1) of the Liquor Tax Act, a manufacturer of yeast starter (酒母) or moromi mash (もろみ), a seller of liquor, or a special filer (特例申告者).
酒類製造者（酒税法（昭和二十八年法律第六号）第七条第一項（酒類の製造免許）に規定する酒類製造者をいう。以下この条において同じ。）、酒母（…
An account management institution (口座管理機関) as defined in Article 2, paragraph 4 of the Act on Book-Entry Transfer of Corporate Bonds and Shares, other than those listed in Article 44, paragraph 1, item 13 of that Act.
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）第二条第四項に規定する口座管理機関（同法第四十四条第一項第十三号に掲げる者を除く。）
外国投資信託
A trust set up in a foreign country under that country's laws that is similar to an investment trust (投資信託), as defined in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations.
同条第二十四項に規定する外国投資信託
外国投資信託
A trust set up in a foreign country under that country's laws that is similar to an investment trust (投資信託), as defined in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations.
同条第二十四項に規定する外国投資信託
The way a public assistance recipient (被保護者) is confirmed, by the medical institution giving them medical care, as receiving medical assistance (医療扶助): they ask the public assistance administrator (保護の実施機関) about their eligibility for medical assistance, including the information needed to claim the cost of care, 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 answer online, and pass it to the institution, which then confirms their status.
…保護の実施機関に対し、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…
In Articles 70-7 and 70-7-2, the certification by the Minister of Economy, Trade and Industry — or by the prefectural governor where a Cabinet Order (政令) under Article 17 of that Act so provides — under Article 12, paragraph (1) of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises, limited to the kinds a Ministry of Finance Order (財務省令) sets as falling under item (i) of that paragraph.
中小企業における経営の承継の円滑化に関する法律第十二条第一項（同項第一号に係るものとして財務省令で定めるものに限る。）の経済産業大臣（同法第十七条…
The number, as a Cabinet Order (政令) sets, made up of the persons with disabilities regularly employed at the taxation date (課税時期) — with persons with a severe disability (重度の障害者) counted twice — plus employees with a severe disability who work shorter hours than ordinary employees.
課税時期における常時雇用する障害者の数（当該障害者のうちに障害者の雇用の促進等に関する法律（昭和三十五年法律第百二十三号）第二条第三号に規定する重度身体障害者又は同条第五号に規定する重度知的障害者（以下この号…
投資信託約款
The terms of an investment trust (投資信託約款) under Article 4, paragraph (1) or Article 49, paragraph (1) of the Act on Investment Trusts and Investment Corporations: the terms of the investment trust contract that a financial instruments business operator or a trust company, etc. (信託会社等) must notify to the Prime Minister before concluding it.
投資法人法第四条第一項又は第四十九条第一項に規定する投資信託約款
As used in paragraph (1), item (ii) of Article 51-4, Article 62-16 or Article 63-12, resolving disputes with users through authorized dispute resolution procedures (認証紛争解決手続), or another measure a Cabinet Office Order (内閣府令) sets as equivalent.
利用者との紛争の解決を認証紛争解決手続（裁判外紛争解決手続の利用の促進に関する法律（平成十六年法律第百五十一号）第二条第三号に規定する認証紛争解決手続をいう。第六十二条の十六第五項及び第六十三条の十…
In Article 115-45 and Article 117, paragraph (3), item (x), the health services for the elderly under Article 125, paragraph (1) of the Act on Assurance of Medical Care for Elderly People: health education, health consultations, health checkups and health guidance, support for insured persons' own efforts at health management and disease prevention, and other work needed to maintain and improve their health, which an Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) tries to carry out in a way suited to the physical and mental characteristics of older people.
高齢者の医療の確保に関する法律第百二十五条第一項に規定する高齢者保健事業
A facility, as defined in Article 5(11) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities, that gives persons with disabilities residential support (施設入所支援) together with other facility-based disability welfare services (施設障害福祉サービス), other than Nozomi-no-Sono (のぞみの園) and the facilities a Ministerial Order (主務省令) under paragraph (1) of that Article specifies.
障害者の日常生活及び社会生活を総合的に支援するための法律第五条第十一項に規定する障害者支援施設