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主務省令（しゅむしょうれい）

In Chapter IV, on funds transfer transaction analysis (為替取引分析), a joint Cabinet Office Order and Order of the Ministry of Finance (内閣府令・財務省令) where a funds transfer transaction analysis service provider (為替取引分析業者) carries on the work of Article 2, paragraph (21), item (i), and a Cabinet Office Order (内閣府令) in any other case.

次の各号に掲げる場合の区分に応じ、当該各号に定める命令

電子公告（でんしこうこく）

Electronic public notice as defined in Article 2, item (xxxiv) of the Companies Act: giving public notice by electronic or magnetic means, in a way set by Ministry of Justice Order (法務省令), so that anyone can receive the information to be given notice of.

会社法第二条第三十四号（定義）に規定する電子公告

対象労働者（たいしょうろうどうしゃ）

A worker within the range of workers set by a workplace committee's resolution under Article 41-2, paragraph (1) of the Labor Standards Act: once such a worker has consented and is put on the covered work, that Act's rules on working hours, breaks, days off and late-night premium pay may cease to apply to them.

同項に規定する「対象労働者」

確定申告書（かくていしんこくしょ）

In Article 53, the corporate prefectural inhabitant tax (道府県民税) return a corporation must file under paragraph 1 of that Article, where it goes with the corporation tax return due under Article 74, paragraph 1 of the Corporation Tax Act.

第一項の規定により提出すべき申告書（同法第七十四条第一項の規定により提出すべき法人税の申告書に係るものに限る。）

修正申告書（しゅうせいしんこくしょ）

An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.

同条第三項に規定する修正申告書

振替記載等（ふりかえきさいとう）

An entry or record in the transfer account book (振替口座簿) of the Act on Book-Entry Transfer of Corporate Bonds and Shares, made as that Act provides.

第五条の二第七項第六号に規定する振替記載等

教科用図書（きょうかようとしょ）

A textbook as referred to in Article 34, paragraph (1) of the School Education Act, including as applied to other kinds of school by Articles 49, 49-8, 62, 70(1) and 82 of that Act: one approved by the Minister of Education, Culture, Sports, Science and Technology, or one of which that Ministry holds authorship, which those schools must use.

学校教育法（昭和二十二年法律第二十六号）第三十四条第一項（同法第四十九条、第四十九条の八、第六十二条、第七十条第一項及び第八十二条において準用する場合を含む。）に規定する教科用図書

介護予防支援（かいごよぼうしえん）

The help given, at the request of a person needing in-home support (居宅要支援者), by staff of a community general support center (地域包括支援センター) or by employees a Ministry of Health, Labour and Welfare Order (厚生労働省令) names at a place of business giving designated in-home long-term care support: drawing up a preventive long-term care service plan (介護予防サービス計画) so that the person can make proper use of designated preventive services, community-based preventive services, specified comprehensive projects for prevention and daily life support (特定介護予防・日常生活支援総合事業) and other preventive health, medical and welfare services, and liaising and coordinating with the providers and others so that those services are given under the plan.

居宅要支援者が第五十三条第一項に規定する指定介護予防サービス又は特例介護予防サービス費に係る介護予防サービス若しくはこれに相…

最終事業年度（さいしゅうじぎょうねんど）

The latest business year whose financial statements have been approved, at a shareholders meeting or, where the Act allows it, by the board of directors.

各事業年度に係る第四百三十五条第二項に規定する計算書類につき第四百三十八条第二項の承認（第四百三十九条前段に規定する場合にあっては、第四百三十六条第三項の承認）を受けた場合における当該各事業年度のうち最も遅いもの

剰余金の配当（じょうよきんのはいとう）

In Article 83, a dividend of surplus as Article 24, paragraph (1) of the Income Tax Act uses the term in defining dividend income (配当所得): one paid on shares or capital contributions, including certain bond investment trust interests and corporate-bond-type beneficial interests (社債的受益権), other than one that reduces capital surplus or is made through a split-off type company split (分割型分割) or a share distribution (株式分配).

法第二十四条第一項に規定する剰余金の配当

利益積立金額（りえきつみたてきんがく）

In Chapter III (special provisions on the Corporation Tax Act), the amount of revenue reserves as defined in Article 2, item (xviii) of the Corporation Tax Act: the amount, computed as a Cabinet Order (政令) specifies, of a corporation's income that it has kept rather than paid out.

法人税法第二条第十八号に規定する利益積立金額

敷地共有持分等（しきちきょうゆうもちぶんとう）

After a building with exclusively-owned areas has been destroyed (滅失), the ownership or other right to its grounds that several people held as the right to use the grounds (敷地利用権), or the co-ownership shares several people held in its attached facilities (附属施設), including rights related to them.

第七十二条に規定する敷地共有持分等

通算前欠損金額（つうさんまえけっそんきんがく）

In Article 64-5, the loss (欠損金額) of a group tax sharing corporation for a business year calculated without applying Article 59(3) and (4), Article 62-5(5), Article 64-5 itself and Article 64-7(6).

第五十九条第三項及び第四項、第六十二条の五第五項、この条並びに第六十四条の七第六項の規定を適用しないものとして計算した場合における欠損金額

剰余金の配当等（じょうよきんのはいとうとう）

A dividend of surplus, a dividend of profits or a distribution of surplus as referred to in Article 24, paragraph (1) of the Income Tax Act, the provision on dividend income (配当所得), received by a resident from a foreign corporation.

所得税法第二十四条第一項に規定する剰余金の配当、利益の配当又は剰余金の分配

課税山林所得金額（かぜいさんりんしょとくきんがく）

The previous year's timber income (山林所得金額) left after the income deductions under Article 34 (for prefectural inhabitant tax) or Article 314-2 (for municipal inhabitant tax).

それぞれ前条の規定による控除後の前年の総所得金額、退職所得金額又は山林所得金額

保険料全額免除期間（ほけんりょうぜんがくめんじょきかん）

Time as a category 1 insured person (第一号被保険者) for which the whole premium did not have to be paid — by law under Article 89, paragraph (1), or on application under Article 90, paragraph (1) or the student rule of Article 90-3, paragraph (1) — other than months later paid up by retroactive payment (追納) under Article 94.

第七条第一項第一号に規定する被保険者としての被保険者期間であつて第八十九条第一項、第九十条第一項又は第九十条の三第一項の規定により納付することを要しないものとされた保険料に係るもののうち、第九十四条第四項の規定により納付されたものとみなされる保険料に係る被保険者期間を除いたものを合算した期間

処分の取消しの訴え（しょぶんのとりけしのうったえ）

A lawsuit asking the court to revoke a disposition (処分) of an administrative agency (行政庁) or any other act that is an exercise of public authority (公権力), other than the determinations, decisions and other acts on appeals (裁決) that Article 3(3) covers.

行政庁の処分その他公権力の行使に当たる行為（次項に規定する裁決、決定その他の行為を除く。以下単に「処分」という。）の取消しを求める訴訟

特定自動運行実施者（とくていじどううんこうじっししゃ）

A person holding the permission of a public safety commission (公安委員会) under Article 75-12, paragraph (1) to carry out specified automated operation (特定自動運行).

第七十五条の十六第一項に規定する特定自動運行実施者

金融商品取引業者等（きんゆうしょうひんとりひきぎょうしゃとう）

In Article 2, paragraphs (3) and (4), Article 4, paragraph (1), item (iv) and paragraph (3), Article 27-32-2 and Article 27-34-2, a financial instruments business operator (金融商品取引業者) or a registered financial institution (登録金融機関), as Article 34 defines the term.

第三十四条に規定する金融商品取引業者等

イノベーションの創出（いのべーしょんのそうしゅつ）

The creation of innovation as defined in Article 2, paragraph (5) of the Act on Vitalizing the Creation of Science, Technology, and Innovation, which adopts the definition in Article 2, paragraph (1) of the basic Act on science, technology and innovation (科学技術・イノベーション基本法, Act No. 130 of 1995): creating new value through scientific discoveries or inventions, the development of new goods or services and other creative activity, and spreading it so as to bring about major change in the economy and society.

科学技術・イノベーション創出の活性化に関する法律（平成二十年法律第六十三号）第二条第五項に規定するイノベーションの創出