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寄託契約（きたくけいやく）

A contract for depositing specified works of art (特定美術品), made between their owner and the founder of the depositary art museum (寄託先美術館), that states the contract period and other matters a Ministry of Finance Order (財務省令) sets.

特定美術品の所有者と寄託先美術館の設置者との間で締結された特定美術品の寄託に関する契約で、契約期間その他財務省令で定める事項の記載があるもの

産前産後休業（さんぜんさんごきゅうぎょう）

Not working, for reasons of pregnancy or childbirth, during the period from 42 days (98 days for a multiple pregnancy) before childbirth — counted from the expected date where the birth comes later — to 56 days after it; for an insured who is a mariner (船員), other than one who is a member of a national or local public officers' mutual aid association, not serving under Article 87, paragraph (1) or (2) of the Mariners Act.

…び地方公務員共済組合の組合員たる船員を除く。以下同じ。）たる被保険者にあつては、船員法第八十七条第一項又は第二項の規定により職務に服さないこと

特定目的会社（とくていもくてきがいしゃ）

A specific purpose company (特定目的会社) as Article 2(3) of the Act on the Securitization of Assets defines it.

資産の流動化に関する法律第二条第三項に規定する特定目的会社

特定主要株主（とくていしゅようかぶぬし）

From Article 32-2 on, a specified major shareholder as defined in Article 32, paragraph (4) — a person holding subject voting rights (対象議決権) of more than 50 percent of the voting rights of all shareholders, etc. — of a financial instruments business operator.

前条第四項に規定する特定主要株主

オンライン診療（おんらいんしんりょう）

Medical care that a doctor or dentist gives to a patient in a distant place by sending and receiving video and sound over a system linking their computers through a telecommunications line (電気通信回線), so that each can see the other's condition while they talk.

医師又は歯科医師の使用に係る電子計算機（入出力装置を含む。以下この項において同じ。）と患者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織を使用し、映像…

地方税関係帳簿（ちほうぜいかんけいちょうぼ）

Books that must be kept and preserved under Article 74-17, Article 144-32, paragraph 3, Article 144-36 or Article 12-2-8, paragraph 5 of the supplementary provisions (附則), which may be kept as electronic records (電磁的記録) where made by computer from the first entry on.

第七十四条の十七、第百四十四条の三十二第三項、第百四十四条の三十六又は附則第十二条の二の八第五項の規定により備付け及び保存をしなければならない帳簿

勘定廃止通知書（かんじょうはいしつうちしょ）

A document that a resident, or a nonresident with a permanent establishment (恒久的施設) in Japan, receives under Article 37-14, paragraphs (13) to (15) from the head of the business office of a financial instruments business operator or similar institution (金融商品取引業者等), stating the person's name and date of birth, the date the tax-exempt management account (非課税管理勘定), cumulative investment account (累積投資勘定) or specified cumulative investment account (特定累積投資勘定) was closed, and other matters a Ministry of Finance Order (財務省令) sets.

居住者又は恒久的施設を有する非居住者が、第十三項から第十五項までの規定の定めるところにより第十三項に規定する金融商品取引業者等の営業所の長から交付を受けた書類で、その者の氏名及び生年月日、非課税管理…

独立行政法人等（どくりつぎょうせいほうじんとう）

The incorporated administrative agencies, etc. (独立行政法人等) defined in Article 2(9) of the Act on the Protection of Personal Information: incorporated administrative agencies (独立行政法人) and the corporations listed in Appended Table 1 of that Act.

個人情報保護法第二条第九項に規定する独立行政法人等

予定中長期在留者（よていちゅうちょうきざいりゅうしゃ）

A foreign national staying in Japan with a status of residence (在留資格) and registered under the former Alien Registration Act (旧外国人登録法), whose period of stay ends on or after the day the 2009 amending law (Act No. 79 of 2009) came into effect, and who, unless excluded, could apply for a residence card (在留カード) before that day.

改正法附則第十三条第一項に規定する予定中長期在留者

災害損失欠損金額（さいがいそんしつけっそんきんがく）

In Article 80, the part of a domestic corporation's net operating loss (欠損金額) for a business year ending within one year after a disaster (災害), or for an interim period (中間期間) ending within six months after it, up to the losses of kinds a Cabinet Order (政令) specifies that the disaster caused to inventory, fixed assets or specified deferred assets, less any amount already used for a refund through an interim return on provisional accounts (仮決算の中間申告書).

事業年度又は中間期間において生じた第七十四条第一項第一号（確定申告）又は第七十二条第一項第一号に掲げる欠損金額のうち、災害により棚卸資産、固定資産又は政令で定める繰延資産について生じた損失…

特定森林経営計画（とくていしんりんけいえいけいかく）

A forest management plan (森林経営計画) under Article 11(1) of the Forest Act certified by the mayor or other authority that covers forest suited to being managed as a whole by one person as a Ministry of Finance Order (財務省令) sets, includes the matters Article 11(3) of that Act lists, and meets the other requirements a Ministry of Finance Order sets for efficient forest management by one person.

市町村長等の認定を受けた森林法第十一条第一項に規定する森林経営計画（以下この号において「森林経営計画」という。）であつて、次に掲げる要件の全てを満たすもの

非課税上場株式等管理契約（ひかぜいじょうじょうかぶしきとうかんりけいやく）

A contract on recording or keeping listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment (恒久的施設), concludes with a financial instruments business operator, etc. (金融商品取引業者等) to use the tax exemption of Article 9-8, item (i) and Article 37-14, providing, among other things set by Cabinet Order (政令), that they are recorded or kept in a tax-exempt management account (非課税管理勘定) of the account, which accepts only listed shares, etc. within set limits (such as up to 1.2 million yen of acquisitions a year), that they are sold through or to the operator, and that after five years they are moved to another account unless moved into another year's tax-exempt management account.

第九条の八（第一号に係る部分に限る。）の規定並びに第一項（第一号に係る部分に限る。）及び前三項の規定の適用を受けるために第一項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の振替口座簿への記載若…

特定投資家向け売付け勧誘等（とくていとうしかむけうりつけかんゆうとう）

A solicitation for selling, etc. (売付け勧誘等) of paragraph (1) securities (第一項有価証券) that falls under Article 2, paragraph (4), item (ii), (b) — one made only to professional investors (特定投資家) that meets the requirements listed there — other than one involving trades on a financial instruments exchange market and other securities transactions a Cabinet Order (政令) specifies.

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他の政令で定める有価証券の取引に係るものを除く。）

出生時育児休業（しゅっしょうじいくじきゅうぎょう）

A form of childcare leave (育児休業), for a period of up to four weeks, taken within the window from the child's birth or expected date of birth, whichever is earlier, until the day after eight weeks have passed from whichever is later; as a rule a worker can take it no more than twice, and for 28 days in total, for one child (Article 9-2).

…生した場合にあっては当該出産予定日から当該出生の日から起算して八週間を経過する日の翌日までとする。次項第一号において同じ。）の期間内に四週間以内の期間を定めてする休業

独立行政法人等（どくりつぎょうせいほうじんとう）

The bodies Article 2(1) of the Act on Access to Information Held by Incorporated Administrative Agencies defines by this name: the incorporated administrative agencies (独立行政法人) of Article 2(1) of the Act on General Rules for Incorporated Administrative Agencies, and the corporations listed in its own Appended Table 1 (別表第一).

独立行政法人等の保有する情報の公開に関する法律（平成十三年法律第百四十号。以下「独立行政法人等情報公開法」という。）第二条第一項に規定する独立行政法人等

事業協同組合等（じぎょうきょうどうくみあいとう）

In Article 45-3, a business cooperative (事業協同組合), a limited liability partnership (有限責任事業組合) under Article 2 of the Limited Liability Partnership Act that meets the requirements a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, among them that its only members are small and medium-sized enterprises (中小企業者) listed in the items of Article 2, paragraph (1) of the Small and Medium-sized Enterprise Basic Act, or another association set up under a special Act (法律) that such an Order specifies.

…二条に規定する有限責任事業組合（中小企業者（中小企業基本法（昭和三十八年法律第百五十四号）第二条第一項各号に掲げるものに限る。）のみがその組合員となつていることその他の厚生労働省令で定める要件を満たすも…

内国法人又は外国法人（ないこくほうじんまたはがいこくほうじん）

In Chapter II (special provisions on the Income Tax Act), a domestic corporation — a corporation with its head office or principal office in Japan — or a foreign corporation — any other corporation — as defined in Article 2, paragraph (1), items (vi) and (vii) of the Income Tax Act, each including an association or foundation without juridical personality (人格のない社団等), one that is not a corporation but has a named representative or administrator, whose head office or principal office is in Japan or, for a foreign corporation, outside Japan.

それぞれ所得税法第二条第一項第六号又は第七号に規定する内国法人又は外国法人をいい、それぞれ同項第八号に規定する人格のない社団等で、第一号に規定する国内に本店若しくは主たる事務所を有するもの又は同…

充当（じゅうとう）

Using a refund, etc. (還付金等) owed to a taxpayer to pay national tax they owe instead of paying it out, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.

国税通則法第五十七条第一項の規定による充当

利子（りし）

In Article 42, interest listed in Article 161, paragraph (1), item (x) of the Income Tax Act — interest on loans to a person doing business in Japan that relate to that business, as that item lists it — other than interest to which Article 7 applies (interest on deposits and borrowings booked in a special international financial transactions account (特別国際金融取引勘定)).

所得税法第百六十一条第一項第十号に掲げる利子をいい、第七条の規定の適用があるものを除く

株式等（かぶしきとう）

In Article 97, paragraph (5), the shares, etc. defined in Article 224-3, paragraph (2) of the Income Tax Act: shares (including rights to become a shareholder and share options), other equity interests in corporations, preferred equity investments, beneficial interests in investment trusts and specified beneficiary certificate-issuing trusts, company bond-type beneficial interests (社債的受益権), and bonds other than those the paragraph excludes.

法第二百二十四条の三第二項（株式等の譲渡の対価の受領者等の告知）に規定する株式等