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候補者等（こうほしゃとう）

In Article 4, paragraph (1), items (i) and (ii), a candidate for public office, or a political party or other political organization that, under the Public Offices Election Act, has notified the returning officer of its candidates for a single-seat constituency of the House of Representatives (Article 86, paragraph (1) or (8)), or has filed a list of its candidates for the proportional representation seats of the House of Representatives (Article 86-2, paragraph (1)) or of the House of Councillors (Article 86-3, paragraph (1)).

公職の候補者又は候補者届出政党（公職選挙法（昭和二十五年法律第百号）第八十六条第一項又は第八項の規定による届出をした政党その他の政治団体をいう。）若しくは衆議院…

組合財産（くみあいざいさん）

In Article 41-21, the partnership property under Article 668 of the Civil Code, as applied by Article 16 of the Limited Partnership Act for Investment, and similar property under a foreign partnership contract (外国組合契約).

投資事業有限責任組合契約に関する法律第十六条において準用する民法第六百六十八条に規定する組合財産及び外国組合契約におけるこれに類する財産

投資法人（とうしほうじん）

In Article 27-36, paragraph (1) and its item (i), an investment corporation as defined in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations: an association (社団) incorporated under that Act to invest its assets mainly in the specified assets (特定資産) that Act names.

投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人

特定資産（とくていしさん）

Specified assets as defined in Article 2, paragraph (1) of the Act on Investment Trusts and Investment Corporations: securities, real estate and other assets that a Cabinet Order (政令) specifies as ones in which investment needs to be made easier, here those a listed company, etc. (上場会社等) acquires, transfers or leases through asset management it entrusts to another.

投資信託及び投資法人に関する法律第二条第一項に規定する特定資産

信託業務（しんたくぎょうむ）

Trust business as defined in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions (Act No. 43 of 1943), which a financial institution may carry on with authorization under that Article.

金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号。第十一号ロにおいて「兼営法」という。）第一条第一項（兼営の認可）に規定する信託業務

日本語教育（にほんごきょういく）

Education that gives foreign nationals who do not know Japanese the ability to understand and use the Japanese they need to live in Japan, as defined in Article 1 of the Act on the Accreditation, etc. of Japanese Language Educational Institutions to Ensure the Proper and Reliable Provision of Japanese Language Education.

日本語教育の適正かつ確実な実施を図るための日本語教育機関の認定等に関する法律（令和五年法律第四十一号）第一条に規定する日本語教育

信託会社等（しんたくがいしゃとう）

Trust companies, and financial institutions that carry on trust business under the authorization in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions — for example, those with which a merging medical corporation may place property in trust for a creditor who objects to the merger (Article 58-4).

信託会社及び信託業務を営む金融機関（金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）第一条第一項の認可を受けた金融機関をいう。）

金融機関等（きんゆうきかんとう）

In Article 74-13-2, a financial institution covered by the Deposit Insurance Act — a bank, long-term credit bank, shinkin bank, credit cooperative, labour bank or similar body — or an agricultural or fishery cooperative covered by the Agricultural and Fishery Cooperatives Savings Insurance Act.

預金保険法（昭和四十六年法律第三十四号）第二条第一項各号（定義）に掲げる者及び農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）第二条第一項（定義）に規定する農水産業協同組合

預貯金者等（よちょきんしゃとう）

Depositors, etc. (預金者等) as defined in Article 2, paragraph 3 of the Deposit Insurance Act and savings holders, etc. (貯金者等) as defined in Article 2, paragraph 3 of the Agricultural and Fishery Cooperatives Savings Insurance Act.

預金保険法第二条第三項に規定する預金者等及び農水産業協同組合貯金保険法第二条第三項に規定する貯金者等

公益信託等（こうえきしんたくとう）

A public interest trust (公益信託) or participant protection trust (加入者保護信託), as Article 12, paragraph 4, item 2 of the Corporation Tax Act defines 公益信託等 (public interest trust, etc.); assets and income in such a trust are not treated as the beneficiary's for enterprise tax (事業税).

同条第四項第二号に規定する公益信託等

保険事業者（ほけんじぎょうしゃ）

In Article 41, paragraph (1), item (ii), a person carrying on insurance business under a licence under Article 3, paragraph (1) or Article 185, paragraph (1) of the Insurance Business Act, with whom a real estate broker can take out guarantee insurance (保証保険) covering its obligation to refund earnest money (手付金等).

保険業法（平成七年法律第百五号）第三条第一項又は第百八十五条第一項の免許を受けて保険業を行う者

暗号等資産（あんごうとうしさん）

In Article 50-2-4, a cryptoasset or similar asset as defined in Article 2, paragraph (24), item (iii-2) of the Financial Instruments and Exchange Act: a cryptoasset (暗号資産), or certain other assets that a Cabinet Office Order (内閣府令) specifies as needing investor protection.

金融商品取引法第二条第二十四項第三号の二に規定する暗号等資産

振替機関等（ふりかえきかんとう）

In Article 207, paragraph (1), item (ii), a book-entry transfer institution (振替機関) or an account management institution (口座管理機関), as Article 2, paragraph (5) of the Act on Book-Entry Transfer of Corporate Bonds and Shares defines the term.

社債、株式等の振替に関する法律第二条第五項に規定する振替機関等

プログラム（ぷろぐらむ）

In Article 3, a program as defined in Article 2, paragraph (2) of the Act on Facilitation of Information Processing: instructions to a computer, combined so as to produce one result.

情報処理の促進に関する法律（昭和四十五年法律第九十号）第二条第二項に規定するプログラム

後発医薬品（こうはついやくひん）

In Article 34, paragraph (3), a drug approved for manufacture and sale under Article 14 or Article 19-2 of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices that has been found to be the same in active ingredients, quantity, dosage and administration, and efficacy and effects as a drug listed in Article 14-4, paragraph (1) of that Act, and that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies.

医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第十四条又は第十九条の二の規定による製造販売の承認を受けた医薬品のうち、同法第十四条の…

新医療法人（しんいりょうほうじん）

A new medical care corporation as referred to in Article 10-2 of the supplementary provisions (附則) of the 2006 Act this law calls 平成十八年医療法等改正法 (the 2006 medical care amendment Act), into which a certified medical care corporation (認定医療法人) transitions.

平成十八年医療法等改正法附則第十条の二に規定する新医療法人

アルコール（あるこーる）

Alcohol as defined in Article 2, paragraph 1 of the Ethanol Business Act (アルコール事業法): alcohol of 90 degrees of alcohol content or more, the content being the volume of ethyl alcohol in 100 parts of the original volume at 15 degrees Celsius.

アルコール事業法（平成十二年法律第三十六号）第二条第一項に規定するアルコール

法定納期限（ほうていのうきげん）

The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.

国税通則法第二条第八号に規定する法定納期限

電子決定書（でんしけっていしょ）

In Article 15(2), the electronic record (電磁的記録) — a record made in electronic, magnetic or another form that people cannot perceive with their senses and that is used for processing by computer — created under Article 252(1) of the Code of Civil Procedure as applied by Article 122 of that Code, in which the court makes its order under Article 15(1) allowing a plaintiff who named the wrong defendant to change it.

民事訴訟法（平成八年法律第百九号）第百二十二条において準用する同法第二百五十二条第一項の規定により作成された電磁的記録（電子…

社会保険各法（しゃかいほけんかくほう）

This Act, the Health Insurance Act, the Mariners Insurance Act, the National Health Insurance Act, the Local Public Officers, etc. Mutual Aid Association Act, the Private School Personnel Mutual Aid Association Act, the Employees' Pension Insurance Act and the National Pension Act (Article 7, paragraph (9)).

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