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開示請求者（かいじせいきゅうしゃ）

In Article 78, paragraph (1), items (i) to (iii), Article 79, paragraph (2) and Article 86, paragraph (1), the person who made the request for disclosure (開示請求) or, where an agent (代理人) made it on the identifiable person's behalf under Article 76, paragraph (2), that identifiable person (本人).

第七十六条第二項の規定により代理人が本人に代わって開示請求をする場合にあっては、当該本人

更正の請求（こうせいのせいきゅう）

In Chapter IV (Articles 42 to 56), a request under Article 23, paragraph (1) of the Act on General Rules for National Taxes by a person who filed a tax return, made within the period that paragraph sets (five years from the statutory deadline for filing, for consumption tax), for the tax office to correct the return because a miscalculation or a failure to follow the tax laws made it overstate the tax payable or understate a loss or a refund.

同法第二十三条第一項（更正の請求）の規定による更正の請求

カジノ業務（かじのぎょうむ）

Casino business as defined in Article 2, paragraph 8 of the Act on Development of Specified Integrated Resort Districts; Article 86-6 denies an authorized integrated resort operator the consumption tax (消費税) credit for purchases that must be accounted for as relating to it.

同法第二条第八項に規定するカジノ業務

取引参加者（とりひきさんかしゃ）

A person that may take part in purchases and sales of securities or market derivatives transactions (市場デリバティブ取引) on a financial instruments exchange market (取引所金融商品市場) under a trading qualification granted under Article 112, paragraph (1) or (2) or Article 113, paragraph (1) or (2).

第百十二条第一項若しくは第二項又は第百十三条第一項若しくは第二項の規定による取引資格に基づき、取引所金融商品市場における有価証券の売買又は市場デリバティブ取引に参加できる者

特定勧誘等（とくていかんゆうとう）

An exclusive solicitation for acquisition (特定取得勧誘) or a specified solicitation for selling, etc. (特定売付け勧誘等): a solicitation only for professional investors, or another solicitation a Cabinet Order (政令) specifies, that is not subject to the notification requirements of Article 4 and for which the issuer must provide or publish specified information on securities (特定証券情報) by the time it is made.

第二十七条の三十一第一項に規定する特定勧誘等

特定関係者（とくていかんけいしゃ）

In Article 174-3, a company in which the violator (違反者) holds a majority of the voting rights of all shareholders, etc., or another person a Cabinet Office Order (内閣府令) specifies as closely connected with the violator; or a person who shares a household with the violator, or another person a Cabinet Office Order specifies as having a special relationship with them.

次に掲げる者

中小企業者等（ちゅうしょうきぎょうしゃとう）

A small and medium sized enterprise under Article 42-6, paragraph 1 (other than an excluded business operator or a group tax sharing excluded business operator), an agricultural cooperative or similar body (農業協同組合等) under Article 42-4, paragraph 19, item 9, or a shopping district promotion association (商店街振興組合), that files a blue return (青色申告書) and is a specified business operator, etc. (特定事業者等) whose management improvement plan has been approved under Article 17, paragraph 1 of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (or under the food business Act that paragraph names).

第四十二条の六第一項に規定する中小企業者（第四十二条の四第十九項第八号に規定する適用除外事業者又は同項第八号の二に規定する通算適用除外事業者に該当するものを除く。）又は第四十二条の四第十九項第九号に規定する農業協同組合等若しくは商店街振興組合で、青色申告書を提出するもののうち、中小企業等経…

加熱式たばこ（かねつしきたばこ）

In Article 88, paragraphs (1) and (2), heated tobacco listed in Article 2, paragraph (2), item (i)(e) of the Tobacco Tax Act among the kinds of manufactured tobacco for smoking, including the filled heated-tobacco devices that Article 8, paragraph (2) of that Act treats as manufactured tobacco (製造たばこ).

たばこ税法第二条第二項第一号ホに掲げる加熱式たばこをいい、同法第八条第二項の規定により製造たばことみなされるものを含む

運用対象財産（うんようたいしょうざいさん）

In Articles 173 to 175, money and other property that a person carrying on any of the acts in Article 28, paragraph (4) as a business (investment management business) manages on behalf of rights holders (権利者) under Article 42, paragraph (1).

第二十八条第四項各号に掲げる行為のいずれかを業として行う者が第四十二条第一項に規定する権利者のため運用を行う金銭その他の財産

基準議決権数（きじゅんぎけつけんすう）

In Articles 52-23 and 52-24, the maximum threshold for voting rights as defined in Article 52-24, paragraph (1): 15% of the voting rights of all shareholders, etc. (総株主等の議決権) of a domestic company.

同条第一項に規定する基準議決権数

支給単位期間（しきゅうたんいきかん）

In Article 61-7, each of the month-long blocks into which a period of childcare leave (育児休業) is divided, each running from the day the leave began, or the corresponding absence commencement day (休業開始応当日) in a later month, to the day before the next month's corresponding day (or to the day the leave ended); the childcare leave benefits (育児休業給付金) are paid for each block.

…かつ、当該育児休業をした期間内にある日（その日に応当する日がない月においては、その月の末日。以下この項及び次項において「休業開始応当日」という。）から各翌月の休業開始応当日の前日（当該育児休業を終了した日の属す…

保険医療機関等（ほけんいりょうきかんとう）

The hospitals, clinics and pharmacies listed in Article 63, paragraph (3) from which insured persons receive benefits for medical treatment (療養の給付): those designated by the Minister of Health, Labour and Welfare, those an insurer designates for the persons it insures, and those a health insurance society (健康保険組合) runs as insurer.

第六十三条第三項各号に掲げる病院若しくは診療所又は薬局

特定課税仕入れ（とくていかぜいしいれ）

For the local consumption tax (地方消費税), a specified taxable purchase as defined in Article 5, paragraph 1 of the Consumption Tax Act, other than one that the Consumption Tax Act, another law or a treaty leaves untaxed or exempts; a business is charged the transfer levy (譲渡割) on these as well as on its taxable transfers of assets, etc. (課税資産の譲渡等).

消費税法第五条第一項に規定する特定課税仕入れのうち、同法その他の法律又は条約の規定により消費税を課さないこととされるもの及び免除されるもの以外のもの

電磁的訴訟記録（でんじてきそしょうきろく）

The part of a case record (訴訟記録) made up of information recorded, under this Code or other laws and regulations, in a file on a computer used by the court (including its input and output devices).

…法令の規定により裁判所の使用に係る電子計算機（入出力装置を含む。以下同じ。）に備えられたファイル（次項及び第三項、次条並びに第百九条の三第一項第二号を除き、以下単に「ファイル」という。）に記録された事項（第百三十二条の七及び第百三十三条の二第五項において「ファイル記録事項」という。）に係る部分

有価証券報告書（ゆうかしょうけんほうこくしょ）

An annual securities report: the report that a company issuing securities listed on a financial instruments exchange, or otherwise falling under Article 24, paragraph (1), must submit to the Prime Minister for each business year, setting out its trade name, the state of its corporate group and its accounts, and other important matters about its business, within three months after the year ends for a domestic company.

第二十四条第一項に規定する報告書

住宅宿泊管理業務（じゅうたくしゅくはくかんりぎょうむ）

The duties Articles 5 to 10 set for running a private lodging business (住宅宿泊事業) — guests' hygiene and safety, help for foreign tourist guests, the guest register, telling guests how to avoid harming the neighbourhood, and answering neighbours' complaints and inquiries — together with the upkeep of a notified residence (届出住宅) needed for the business to be run properly.

第五条から第十条までの規定による業務及び住宅宿泊事業の適切な実施のために必要な届出住宅（次条第一項の届出に係る住宅をいう。以下同じ。）の維持保全に関する業務

電子情報処理組織（でんしじょうほうしょりそしき）

The electronic data processing system defined in Article 4, paragraph (1) of Ministry of Justice Order No. 11 of 2003 (法務省情報通信技術活用規則): computers used by the administrative body linked through telecommunications lines with the computers of those making applications that meet the body's technical standards.

法務省の所管する法令の規定に基づく情報通信技術を活用した行政の推進等に関する規則（平成十五年法務省令第十一号。以下「法務省情報通信技術活用規則」という。）第四条第一項に規定する電子情報処理組織

特定外国関係会社（とくていがいこくかんけいがいしゃ）

A foreign affiliated company (外国関係会社) of a kind the item lists: one that meets none of the tests of substance in subitem (a), such as having a fixed facility needed for its main business or managing its business itself in its home country; one whose passive income such as dividends, interest and royalties is large against its total assets as subitem (b) measures; one that mostly insures or reinsures related parties as subitem (c) describes; or one with its head office in a country or region the Minister of Finance designates as seriously failing to cooperate in the international exchange of tax information.

次に掲げる外国関係会社

経営相続承継期間（けいえいそうぞくしょうけいきかん）

In Article 70-7-4, where the donor of unlisted shares dies before the earlier of five years after the day following the deadline of the successor donee's (経営相続承継受贈者) first gift tax return under Article 70-7 and five years after the day following the deadline of their first inheritance tax return under Article 70-7-2, the period from the day the inheritance begins to the earlier of that date and the day before the successor donee dies.

第七十条の七第一項の規定の適用に係る贈与の日の属する年分の同項に規定する贈与税の申告書の提出期限の翌日から次に掲げる日のいずれか早い日までの間に当該贈与に係る贈与…

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）

The electronic certificate for signature defined in 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. (the one issued for an individual number card), or another electronic record a Ministry of Finance Order (財務省令) specifies, which can be sent instead of showing an identity document.

電子署名等に係る地方公共団体情報システム機構の認証業務に関する法律第三条第一項（個人番号カード用署名用電子証明書の発行）に規定する署名用電子証明書その他の電磁的記録（電子的方式、…