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分配可能額（ぶんぱいかのうがく）

The most a stock company may pay out to its shareholders in dividends or by buying back its own shares, worked out under Article 461, paragraph (2) from its surplus less the amounts listed there.

第一号及び第二号に掲げる額の合計額から第三号から第六号までに掲げる額の合計額を減じて得た額

期限後申告書（きげんごしんこくしょ）

A tax return filed after the deadline, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).

国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告）に規定する期限後申告書

都道府県知事（とどうふけんちじ）

The governor of the prefecture with jurisdiction over the place where a person travelling abroad from Japan on an ordinary passport (一般旅券) has their domicile or residence.

前号に定める都道府県の知事

寄託先美術館（きたくさきびじゅつかん）

A museum under Article 2, paragraph (1) of the Museum Act, or a designated facility under Article 31, paragraph (2) of that Act, that puts specified works of art (特定美術品) on public display and keeps them.

博物館法（昭和二十六年法律第二百八十五号）第二条第一項に規定する博物館又は同法第三十一条第二項に規定する指定施設のうち、特定美術品の公開（公衆の観覧に供することをいう。）及び保管を行うもの

住宅宿泊仲介業（じゅうたくしゅくはくちゅうかいぎょう）

A business of carrying out, for a fee, the acts that make up private lodging intermediary services (住宅宿泊仲介業務), run by someone other than a travel agent (旅行業者) registered under the Travel Agency Act.

旅行業法（昭和二十七年法律第二百三十九号）第六条の四第一項に規定する旅行業者（第十二条及び第六十七条において単に「旅行業者」という。）以外の者が、報酬を得て、前項各号に掲げる行為を行う事業

退職年金業務等（たいしょくねんきんぎょうむとう）

In Part 2, Chapter 3, on the corporation tax on retirement pension funds (退職年金等積立金), the businesses Article 84(1) lists of providing for and managing retirement pensions — such as trust, life insurance or life mutual aid business under contracts for the management of assets in defined benefit pension plans and funds, business under defined contribution pension and employees' asset-formation benefit contracts, the individual-type pension under the Defined Contribution Pension Act, and certain businesses of public officers' mutual aid associations and of the Promotion and Mutual Aid Corporation for Private Schools of Japan — and similar businesses a Cabinet Order (政令) sets.

…若しくは有価証券の売買その他の方法による確定給付年金積立金（確定給付企業年金法（平成十三年法律第五十号）第五十九条（積立金の積立て）（同法第九十一条の二十五（準用規定）において準用する場合を含む。）に規…

特定電子メール（とくていでんしめーる）

Electronic mail (電子メール) that a sender — a profit-making organisation, or an individual running a business — sends as a means of advertising or promoting its own or another person's business, counting only mail sent from or to telecommunications facilities (電気通信設備) in Japan.

電子メールの送信（国内にある電気通信設備（電気通信事業法第二条第二号に規定する電気通信設備をいう。以下同じ。）からの送信又は国内にある電気通信設備への送信に限る。以下同…

確定給付企業年金（かくていきゅうふきぎょうねんきん）

A defined benefit corporate pension plan as Article 2, paragraph (1) of the Defined-Benefit Corporate Pension Act defines it: a pension plan that an employer with a place of business covered by employees' pension insurance (厚生年金適用事業所) runs, alone or jointly with others, under that Act.

確定給付企業年金法（平成十三年法律第五十号）第二条第一項に規定する確定給付企業年金

有価証券の売付け等（ゆうかしょうけんのうりつけとう）

In Article 174-2, a sale of securities, or of commodities through a market derivatives transaction under Article 2, paragraph (21), item (i); a transaction under item (ii) of that paragraph in which one is the party that pays money if the actual figure exceeds the agreed figure; a transaction under item (iii) of that paragraph in which one is the party that grants the option; and other transactions a Cabinet Order (政令) specifies.

有価証券又は商品の売付け（商品にあつては、市場デリバティブ取引（第二条第二十一項第一号に掲げる取引に限る。）による売付けに限る。）、同項第二号に掲げる取引（現実数値が約定数値を上回つた場合に金銭を支払う立場の当事者となるものに限る。）、同項第…

有価証券の買付け等（ゆうかしょうけんのかいつけとう）

In Article 174-2, a purchase of securities, or of commodities through a market derivatives transaction under Article 2, paragraph (21), item (i); a transaction under item (ii) of that paragraph in which one is the party that receives money if the actual figure exceeds the agreed figure; a transaction under item (iii) of that paragraph in which one is the party that acquires the option; and other transactions a Cabinet Order (政令) specifies.

有価証券又は商品の買付け（商品にあつては、市場デリバティブ取引（第二条第二十一項第一号に掲げる取引に限る。）による買付けに限る。）、同項第二号に掲げる取引（現実数値が約定数値を上回つた場合に金銭を受領する立場の当事者となるものに限る。）、同項…

引受人（ひきうけにん）

In this Act other than Chapter V, a person that, in a public offering or secondary distribution of securities, a private placement, or a solicitation for selling, etc. made only to professional investors, acquires all or part of the securities in order to have others acquire them, contracts to acquire whatever part no one else acquires, or, for share option certificates, contracts to acquire and exercise the options left unexercised.

…出し又は私募若しくは特定投資家向け売付け勧誘等（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…

地方独立行政法人（ちほうどくりつぎょうせいほうじん）

A corporation that a local government (地方公共団体) sets up under the Local Independent Administrative Agency Act to carry out, efficiently and effectively, public work in its area that must be done reliably, that the local government need not do itself, and that it judges might not get done if left to the private sector, as Article 2(1) of that Act defines it.

地方独立行政法人法（平成十五年法律第百十八号）第二条第一項に規定する地方独立行政法人

抵当証券（ていとうしょうけん）

A mortgage certificate (抵当証券) as referred to in Article 1(1) of the Mortgage Securities Act (Act No. 15 of 1931), which a person holding a mortgage (抵当権) over land, a building or superficies (地上権) may apply to the registry office (登記所) to have issued.

抵当証券法（昭和六年法律第十五号）第一条第一項に規定する抵当証券

監理許可（かんりきょか）

The license under Article 23, paragraph (1) to carry on supervising business (監理事業), as changed by any permitted change under Article 32, paragraph (1) or any change to a license for specified supervising business (特定監理事業) under Article 37, paragraph (2).

…十二条第一項の規定による変更の許可があったとき、又は第三十七条第二項の規定による第二十三条第一項第二号に規定する特定監理事業に係る許可への変更があったときは、これらの変更後のもの）

棚卸資産（たなおろししさん）

Goods, products, semi-finished products, work in progress, raw materials and other assets of a business that must be counted in stocktaking, as a Cabinet Order (政令) specifies, other than securities, cryptoassets and standing timber.

…生ずべき事業に係る商品、製品、半製品、仕掛品、原材料その他の資産（有価証券、第四十八条の二第一項（暗号資産の譲渡原価等の計算及びその評価の方法）に規定する暗号資産及び山林を除く。）で棚卸しをすべきものとして政令で定めるもの

収益事業（しゅうえきじぎょう）

In Chapter III (special provisions on the Corporation Tax Act), a profit-making business as defined in Article 2, item (xiii) of the Corporation Tax Act: a sales, manufacturing or other business a Cabinet Order (政令) specifies that is carried on continuously from a place of business.

法人税法第二条第十三号に規定する収益事業

個人情報（こじんじょうほう）

Personal information as defined in Article 2(1) of the Act on the Protection of Personal Information: information about a living individual that identifies that person by a name, date of birth or other description in it (including where it can easily be matched with other information to do so), or that contains an individual identification code (個人識別符号).

個人情報保護法第二条第一項に規定する個人情報

役務提供委託（えきむていきょういたく）

A business entrusting to another business operator all or part of a service it provides to others as its trade, except where a business running a construction business (建設業) has another construction business carry out all or part of construction work (建設工事) it has undertaken.

…たる役務の提供の行為の全部又は一部を他の事業者に委託すること（建設業（建設業法（昭和二十四年法律第百号）第二条第二項に規定する建設業をいう。以下この項において同じ。）を営む者が業として請け負う建設工事（…

同一生計配偶者（どういつせいけいはいぐうしゃ）

A resident's spouse who shares the resident's household budget and has total income of 580,000 yen or less, other than a spouse working full-time in the resident's business and paid for it or counted as a family business employee.

…もので同項に規定する給与の支払を受けるもの及び同条第三項に規定する事業専従者に該当するもの（第三十三号の四において「青色事業専従者等」という。）を除く。）のうち、合計所得金額が五十八万円以下である者

紛争解決等業務（ふんそうかいけつとうぎょうむ）

Work involved in complaint processing procedures (苦情処理手続) and dispute resolution procedures (紛争解決手続) concerning funds transfer services other than specified funds transfer services (特定資金移動業), electronic payment instruments services, cryptoasset exchange services or electronic payment instruments and cryptoasset intermediary services, and work incidental to it.

…十六条の二第四項に規定する特定資金移動業を除く。以下この項において同じ。）、電子決済手段等取引業、暗号資産交換業又は電子決済手段・暗号資産サービス仲介業に関する苦情を処理する手続をいう。）及び紛争解決手続（資金移動業、電子決済手段等取…