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介護医療院（かいごいりょういん）

A facility, licensed by the prefectural governor (都道府県知事) under Article 107, paragraph (1), whose purpose is to give people requiring long-term care (要介護者) who mainly need medical treatment over a long period, and whose need for treatment is of the degree a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, medical management, nursing, care under medical supervision, functional training, other necessary medical care and help with daily life under a facility service plan (施設サービス計画).

要介護者であって、主として長期にわたり療養が必要である者（その治療の必要の程度につき厚生労働省令で定めるものに限る。以下この項において単に「要介護者」という。）に対し、施設サービス計画に基づいて、…

電磁的方法（でんじてきほうほう）

A method that uses an electronic data processing system or other information and communications technology, of a kind set by Ministry of Justice Order (法務省令).

電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であって法務省令で定めるもの

被扶養者（ひふようしゃ）

A person who lives in Japan — or who lives abroad but whom a Ministry of Health, Labour and Welfare Order (厚生労働省令) treats as based in Japan, such as a student studying abroad — and who is mainly supported by an insured person (including a former specially-insured day laborer, 日雇特例被保険者): the insured person's lineal ascendants, spouse (including a de facto spouse), children, grandchildren and siblings, and, if they belong to the insured person's household, other relatives within the third degree of kinship and a de facto spouse's parents and children, also after that spouse's death; persons with late-stage elderly medical care insurance (後期高齢者医療の被保険者等) and others the Order excludes are not dependents.

…所を有しないが渡航目的その他の事情を考慮して日本国内に生活の基礎があると認められるものとして厚生労働省令で定めるもの

非課税口座（ひかぜいこうざ）

An account for 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), aged 18 or over on 1 January of the year opens with a financial instruments business operator, etc. (金融商品取引業者等) by submitting a written notification of opening of a tax-exempt account (非課税口座開設届出書), under a contract for managing tax-exempt listed shares, etc. (2014–2023), a tax-exempt cumulative investment contract (2018–2023) or a specified tax-exempt cumulative investment contract (from 2024), and which handles only transactions under those contracts.

…譲渡による事業所得、譲渡所得又は雑所得について第九条の八及び前各項の規定の適用を受ける旨その他の財務省令で定める事項を記載した届出書（以下この条において「非課税口座開設届出書」という。）の提出（当該非課税…

未成年者口座（みせいねんしゃこうざ）

An account for book entries or custody of listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment (恒久的施設), under 18 on 1 January of the year or born in that year, opened with a financial instruments business operator, etc. (金融商品取引業者等) between 1 April 2016 and 31 December 2023 under a minor's account management contract (未成年者口座管理契約), to receive the tax exemptions of Articles 9-9 and 37-14-2.

…譲渡による事業所得、譲渡所得又は雑所得について第九条の九及び前各項の規定の適用を受ける旨その他の財務省令で定める事項を記載した届出書（以下この条において「未成年者口座開設届出書」という。）に、未成年者非課…

育児休業（いくじきゅうぎょう）

Leave from work that a worker, other than one hired day by day, takes under Chapter II to raise their child — including a child they have asked the family court to adopt by special adoption (特別養子縁組) and a child placed with them as a prospective adoptive foster parent — as a rule until the child turns one, and in some cases up to two.

…二号に規定する養子縁組里親である労働者に委託されている児童及びこれらの労働者に準ずる者として厚生労働省令で定める労働者に厚生労働省令で定めるところにより委託されている者を含む。第四号を除き、以下同じ。）を養育するためにする休業

賃金（ちんぎん）

Everything an employer pays a worker in return for work, whatever it is called — wages, salary, allowances, bonuses — except payments in something other than money that fall outside the range a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.

賃金、給料、手当、賞与その他名称のいかんを問わず、労働の対償として事業主が労働者に支払うもの（通貨以外のもので支払われるものであつて、厚生労働省令で定める範囲外のものを除く。）

子会社（こがいしゃ）

A stock company in which a company holds a majority of the votes, or any other corporation whose management a company controls, as set out by Ministry of Justice Order (法務省令).

会社がその総株主の議決権の過半数を有する株式会社その他の当該会社がその経営を支配している法人として法務省令で定めるもの

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.

…っては、第二号に掲げる事項を除く。）が記載され、第十六条の二第一項の申請の日において本人の年齢が主務省令で定める年齢に満たない場合を除き本人の写真が表示され、かつ、これらの事項その他主務省令で定める事項（以下「カード記録事項」という。）が電磁的方法（電子的方法、磁気的方法その他人の知覚によ…

住民票コード（じゅうみんひょうこーど）

The resident record code: a number, symbol or other code, of a form set by Ministry of Internal Affairs and Communications Order (総務省令), entered on each person's certificate of residence (住民票) under Article 7, item (xiii).

番号、記号その他の符号であつて総務省令で定めるもの

加入者（かにゅうしゃ）

Here a participant as defined in Article 7, paragraph (4), used in defining a young-old participant (前期高齢者である加入者): a participant from the month after the month in which they reach age 65 (or from that month, where that day is the first of the month) up to the month in which they reach age 75, and others a Ministry of Health, Labour and Welfare Order (厚生労働省令) names.

六十五歳に達する日の属する月の翌月（その日が月の初日であるときは、その日の属する月）以後である加入者であつて、七十五歳に達する日の属する月以前であるものその他厚生労働省令で定めるもの

特定株式（とくていかぶしき）

In Article 66-13, shares of a special new business pioneer (特別新事業開拓事業者) — a new business pioneer whose business contributes to a specified business activity, as a Ministry of Finance Order (財務省令) sets — that are new shares issued on a capital increase or shares whose acquisition gives, or is expected within three years to give, the acquiring corporation more than half the voting rights, and that meet the other requirements a Cabinet Order (政令) sets.

特別新事業開拓事業者（新事業開拓事業者のうち特定事業活動に資する事業を行うものとして財務省令で定める法人をいう。以下この項において同じ。）の株式のうち次に掲げる株式のいずれかに該当するものであ…

特例認定贈与承継会社（とくれいにんていぞうよしょうけいがいしゃ）

A company that is a small and medium-sized enterprise under Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises with a special certification for business succession (特例円滑化法認定) (or one a Ministry of Finance Order (財務省令) treats as taking its place, as after a merger), which, at the time of the gift under paragraph (1), meets all the requirements this item lists: at least one regular employee; not being an asset-holding or asset-management company of the kind a Cabinet Order (政令) specifies; its shares and those of its closely connected specially related companies (特定特別関係会社) being unlisted; neither it nor those companies being an adult entertainment business company (風俗営業会社); at least five regular employees where a specially related company (特別関係会社) is a foreign company whose shares it or a corporation it controls holds; and other requirements a Cabinet Order sets.

…に規定する中小企業者のうち特例円滑化法認定を受けた会社（合併により当該会社が消滅した場合その他の財務省令で定める場合には、当該会社に相当するものとして財務省令で定めるもの）で、前項の規定の適用に係る贈与の時において、次に掲げる要件の全てを満たすもの

株式交付（かぶしきこうふ）

A stock company's acquiring shares of another stock company to make it a subsidiary, handing its own shares to the sellers in exchange; unlike a share exchange, it need not acquire all of them.

株式会社が他の株式会社をその子会社（法務省令で定めるものに限る。第七百七十四条の三第二項において同じ。）とするために当該他の株式会社の株式を譲り…

特例認定承継会社（とくれいにんていしょうけいがいしゃ）

A company that is a small and medium-sized enterprise under Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises with a special certification for business succession (特例円滑化法認定) (or one a Ministry of Finance Order (財務省令) treats as taking its place, as after a merger), which, when the inheritance under paragraph (1) began, meets all the requirements this item lists: at least one regular employee; not being an asset-holding or asset-management company of the kind a Cabinet Order (政令) specifies; its shares and those of its closely connected specially related companies (特定特別関係会社) being unlisted; neither it nor those companies being an adult entertainment business company (風俗営業会社); at least five regular employees where a specially related company (特別関係会社) is a foreign company whose shares it or a corporation it controls holds; and other requirements a Cabinet Order sets.

…に規定する中小企業者のうち特例円滑化法認定を受けた会社（合併により当該会社が消滅した場合その他の財務省令で定める場合には、当該会社に相当するものとして財務省令で定めるもの）で、前項の規定の適用に係る相続の開始の時において、次に掲げる要件の全てを満たすもの

高年齢者（こうねんれいしゃ）

People at or above an age a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.

厚生労働省令で定める年齢以上の者

カード代替電磁的記録（かーどだいたいでんじてききろく）

An electronic record (電磁的記録) made up of the items shown on an Individual Number Card (個人番号カード) — name, name reading (omitted for a foreign resident (外国人住民)), address, date of birth, sex and Individual Number (個人番号) — and the holder's photograph where the card shows one, together with the information an order of the competent ministries (主務省令) sets for confirming that the record belongs to the person sending it, all electronically signed by the Japan Agency for Local Authority Information Systems (機構).

…の送信を行った者のものであることを当該電磁的記録の送信を受けた者が確認するために必要な事項として主務省令で定める事項に係る電磁的記録について地方公共団体情報システム機構（以下「機構」という。）が電子署名（…

方法（ほうほう）

The method of using a specified electronic data processing system (特定電子情報処理組織): using an electronic data processing system (電子情報処理組織) as referred to in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology, after notifying the district director (税務署長) in advance, by a method a Ministry of Finance Order (財務省令) sets.

財務省令で定めるところによりあらかじめ税務署長に届け出て行う情報通信技術を活用した行政の推進等に関する法律第六条第一項に規定する電子情報処理組織を使用する方法として財務省令で定める方法

特別支配株主（とくべつしはいかぶぬし）

A person who, together with the stock companies it wholly owns and similar corporations set by Ministry of Justice Order (法務省令), holds nine tenths or more of the votes in a stock company (or any higher proportion its articles of incorporation set), and who may therefore demand that all other shareholders sell it their shares.

…上を当該株式会社以外の者及び当該者が発行済株式の全部を有する株式会社その他これに準ずるものとして法務省令で定める法人（以下この条及び次条第一項において「特別支配株主完全子法人」という。）が有している場合に…

署名用電子証明書等（しょめいようでんししょうめいしょとう）

From Article 81-5 to the end of its chapter, the electronic certificate for signature issued for an individual number card (個人番号カード) under Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc., or another electronic or magnetic record (電磁的記録) a Ministry of Finance Order (財務省令) specifies, as Article 224, paragraph (1) of the Income Tax Act defines it and Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) refers to it, which a person receiving interest, dividends or similar payments may send instead of showing an identity document such as a copy of their resident record (住民票の写し).

令第三百三十六条第四項に規定する署名用電子証明書等