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正規の勤務時間（せいきのきんむじかん）

In Article 55-17, a staff physician's or dentist's regular working hours as defined in Article 13, paragraph (1) of the Act on Working Hours, Leaves, etc. for National Public Officers Engaged in Regular Services (Act No. 33 of 1994): the working hours set under Articles 5 to 8, 11 and 12 of that Act, as a rule 38 hours 45 minutes a week, not counting breaks.

一般職の職員の勤務時間、休暇等に関する法律（平成六年法律第三十三号）第十三条第一項に規定する正規の勤務時間

法人番号通知書（ほうじんばんごうつうちしょ）

In Article 81-6, the written notice of a corporate number (法人番号) given under Article 38 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), limited to one stating the corporation's name, head office address and corporate number.

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）第三十八条（法人番号の通知）（同令第三十九条第四項（届出による…

退職年金等信託（たいしょくねんきんとうしんたく）

In Article 12, a trust under a contract Article 84(1) names — for the management of assets in a defined benefit pension plan or fund, defined contribution pension assets, or employees' asset-formation benefits — under a contract a National Pension Fund (国民年金基金) or the National Pension Fund Association concludes under Article 128(3) or Article 137-15(4) of the National Pension Act, or under a similar retirement pension contract a Cabinet Order (政令) sets.

…勤労者財産形成基金給付契約、国民年金基金若しくは国民年金基金連合会の締結した国民年金法（昭和三十四年法律第百四十一号）第百二十八条第三項（基金の業務）若しくは第百三十七条の十五第四項（連合会の業務）に規定…

金融商品取引所（きんゆうしょうひんとりひきじょ）

In Article 41, paragraph (2), item (ii), (f) and paragraph (5), a financial instruments exchange as defined in Article 2, paragraph (16) of the Financial Instruments and Exchange Act.

金融商品取引法（昭和二十三年法律第二十五号）第二条第十六項（定義）に規定する金融商品取引所

災害危険区域等（さいがいきけんくいきとう）

Any of the disaster-prone areas this paragraph lists: a disaster risk area under Article 39, paragraph (1) of the Building Standards Act, a landslide prevention area under Article 3, paragraph (1) of the Landslide Prevention Act, a steep slope failure hazard area under Article 3, paragraph (1) of the Act on Prevention of Disasters Caused by Steep Slope Failure, a special sediment disaster alert area under Article 9, paragraph (1) of the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas, or a flood damage prevention zone under Article 56, paragraph (1) of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities.

…り防止区域（以下この項において「地すべり防止区域」という。）、急傾斜地の崩壊による災害の防止に関する法律第三条第一項の急傾斜地崩壊危険区域（以下この項において「急傾斜地崩壊危険区域」という。）、土砂災害警…

合併等事業年度（がっぺいとうじぎょうねんど）

A business year that includes a day on which the group tax sharing corporation (通算法人), or another in its group, took part with a corporation outside the group in a merger, a company split or in-kind contribution transferring a business, a business transfer or a succession under a special law, or on which a corporation joined or left the group.

当該通算法人又は他の通算法人のいずれかが、次に掲げる場合のいずれかに該当する場合におけるそれぞれ次に定める日を含む事業年度

国立公文書館等（こくりつこうぶんしょかんとう）

The archives facilities defined in Article 2, paragraph (3) of the Public Records and Archives Management Act: the archives established by the National Archives of Japan (国立公文書館), an incorporated administrative agency, and the facilities of administrative organs and of incorporated administrative agencies, etc. that a Cabinet Order (政令) designates as having similar functions.

公文書管理法第二条第三項に規定する国立公文書館等

外国監査法人等（がいこくかんさほうじんとう）

A foreign audit corporation, etc. as defined in Article 1-3, paragraph (7) of the Certified Public Accountants Act, from which an issuer of certain foreign securities may receive certification found equivalent to audit certification.

公認会計士法第一条の三第七項に規定する外国監査法人等

書面取次ぎ行為（しょめんとりつぎこうい）

In Article 10, paragraph (2), items (ii) and (xii), brokerage with written orders as provided for in Article 33, paragraph (2) of the Financial Instruments and Exchange Act (Act No. 25 of 1948).

それぞれ金融商品取引法（昭和二十三年法律第二十五号）第二十八条第八項第六号（通則）に規定する有価証券関連デリバティブ取引又は同法第三十三条第…

試験研究費等比率（しけんけんきゅうひとうひりつ）

For one business year, the ratio of the total of testing and research expenses (試験研究費) and development expenses (開発費) — the development expenses defined in Article 14, paragraph (1), item (iii) of the Order for the Enforcement of the Corporation Tax Act together with costs specially spent to start a new business — to revenue, meaning total revenue less revenue from selling fixed assets or securities as defined in Article 2, item (xxi) of the Corporation Tax Act.

…ために特別に支出する費用をいう。）の合計額の収入金額（総収入金額から固定資産又は法人税法（昭和四十年法律第三十四号）第二条第二十一号に規定する有価証券の譲渡による収入金額を控除した金額をいう。）に対する割…

金融商品取引業者（きんゆうしょうひんとりひきぎょうしゃ）

A financial instruments business operator as provided in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (Act No. 25 of 1948), one of the bodies with which a National Pension Fund (国民年金基金) may conclude contracts for the cost of its pensions and lump-sum payments (Article 128, paragraph (3)).

金融商品取引法（昭和二十三年法律第二十五号）第二条第九項に規定する金融商品取引業者

課税資産の譲渡等（かぜいしさんのじょうととう）

In Article 2, item (ix) and Article 15, paragraph (2), item (vii), a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act — a transfer or lending of assets or provision of services for consideration in the course of business, other than those on which Article 6, paragraph (1) of that Act imposes no consumption tax — but not a specified transfer, etc. of assets (特定資産の譲渡等: the provision of telecommunications services for businesses and of specified services) under item (viii-2) of that paragraph.

消費税法（昭和六十三年法律第百八号）第二条第一項第九号（定義）に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く

適用実態調査情報（てきようじったいちょうさじょうほう）

Survey information on actual application as defined in Article 6, paragraph 1 of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation.

租税特別措置の適用状況の透明化等に関する法律第六条第一項に規定する適用実態調査情報

暗号資産交換契約（あんごうしさんこうかんけいやく）

In Article 31, paragraph (1) and Article 32, paragraph (4), item (i)(e), a contract with a cryptoasset exchange service provider (暗号資産交換業者) for carrying out any of the acts listed in the items of Article 2, paragraph (15) of the Payment Services Act.

資金決済に関する法律第二条第十五項各号に掲げる行為を行うことを内容とする契約

民間紛争解決手続（みんかんふんそうかいけつてつづき）

In Article 2, an out-of-court procedure in which a private business, asked by both parties and under a contract with them, mediates a settlement of a civil dispute the parties are able to settle, as Article 2, item (i) of the Act on Promotion of Use of Alternative Dispute Resolution (Act No. 151 of 2004) defines it, leaving out the procedures, specified by Cabinet Order (政令), that a body designated under an Act conducts as its dispute resolution work under that Act.

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）第二条第一号に規定する民間紛争解決手続

特例円滑化法認定（とくれいえんかつかほうにんてい）

Certification under Article 12, paragraph (1) of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises by the Minister of Economy, Trade and Industry (or by a prefectural governor where a Cabinet Order (政令) under Article 17 of that Act gives the governor that work), limited to those a Ministry of Finance Order (財務省令) specifies as relating to 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…

認証紛争解決手続（にんしょうふんそうかいけつてつづき）

In Article 51-4, paragraph (5), Article 62-16, paragraph (5) and Article 63-12, paragraph (5), authorized dispute resolution procedures as defined in Article 2, item (iii) of the Act on Promotion of Use of Alternative Dispute Resolution: private dispute resolution procedures carried out as business that the Minister of Justice has certified under Article 5 of that Act.

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

医療保険等関連情報（いりょうほけんとうかんれんじょうほう）

Information as defined in Article 16, paragraph (1) of the Act on Assurance of Medical Care for Elderly People: information on medical costs by region, age or illness, on the changing number of hospital beds by region and on other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, which the Minister of Health, Labour and Welfare surveys, analyses and publishes to help draw up, carry out and evaluate the national and prefectural plans for keeping medical costs appropriate.

高齢者の医療の確保に関する法律第十六条第一項に規定する医療保険等関連情報

医療保険等関連情報（いりょうほけんとうかんれんじょうほう）

Information as defined in Article 16, paragraph (1) of the Act on Assurance of Medical Care for Elderly People: information on medical costs by region, age or illness, on the changing number of hospital beds by region and on other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, which the Minister of Health, Labour and Welfare surveys, analyses and publishes to help draw up, carry out and evaluate the national and prefectural plans for keeping medical costs appropriate.

高齢者の医療の確保に関する法律第十六条第一項に規定する医療保険等関連情報

私事性的画像記録物（しじせいてきがぞうきろくぶつ）

A private sexual image record item as defined in Article 2, paragraph (2) of the Act on the Prevention of Damage Caused by the Provision, etc. of Private Sexual Image Records: a photograph, a recording medium for electronic or magnetic records (電磁的記録) or another object that records an image, of the kind paragraph (1) of that Article covers, in which a person was photographed in one of the sexual poses that paragraph lists.

同法第二条第二項に規定する私事性的画像記録物