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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…

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

株式交換等完全子法人（かぶしきこうかんとうかんぜんこほうじん）

A wholly owned subsidiary corporation in a share exchange (株式交換完全子法人), or the target corporation (対象法人) under Article 2, item (xii)-16 of a share exchange, etc. (株式交換等) other than a share exchange.

株式交換完全子法人及び株式交換等（株式交換を除く。）に係る第十二号の十六に規定する対象法人

開示義務者（かいじぎむしゃ）

The person who must appear on the asset disclosure date (財産開示期日) and state the debtor's property: the debtor (債務者), or its legal representative (法定代理人) where it has one, or its representative (代表者) where the debtor is a corporation.

前条第二項第二号に掲げる者

生命保険契約（せいめいほけんけいやく）

An insurance contract concluded with a life insurance company as defined in Article 2, paragraph (3) of the Insurance Business Act (Act No. 105 of 1995), including a contract for similar mutual aid (共済), or another contract a Cabinet Order (政令) specifies.

保険業法（平成七年法律第百五号）第二条第三項（定義）に規定する生命保険会社と締結した保険契約（これに類する共済に係る契約を含む。以下同じ。）その他の政令で定める契約

平均標準報酬額（へいきんひょうじゅんほうしゅうがく）

Except in Article 17-6, paragraph (1) and Article 29, paragraph (3) of the supplementary provisions (附則), the total of each insured month's standard monthly remuneration (標準報酬月額) and standard bonus amount (標準賞与額), each multiplied by the revaluation rate (再評価率) for the beneficiary's class, divided by the number of insured months; under Article 43, paragraph (1), 5.481/1000 of it times the number of insured months gives the employees' old-age pension.

被保険者期間の計算の基礎となる各月の標準報酬月額と標準賞与額に、別表各号に掲げる受給権者の区分に応じてそれぞれ当該各号に定める率（以下「再評価率」という。）を乗じて得た額の総額を、当該被保険者期間の月数で除して得た額

自動公衆送信装置（じどうこうしゅうそうしんそうち）

A device which, connected to a telecommunications network used by the public, can automatically transmit to the public information recorded on the part of its recording medium used for that purpose, or information input into it.

…用に供する電気通信回線に接続することにより、その記録媒体のうち自動公衆送信の用に供する部分（以下この号において「公衆送信用記録媒体」という。）に記録され、又は当該装置に入力される情報を自動公衆送信する機…

手続実施基本契約（てつづきじっしきほんけいやく）

A contract on carrying out dispute resolution services, etc. (紛争解決等業務) concluded between a designated dispute resolution organization (指定紛争解決機関) and a business operator involved in financial instruments transactions (金融商品取引関係業者) — a financial instruments business operator, etc. or a securities finance company.

…券金融会社をいう。次条、第百五十六条の四十二第二項、第百五十六条の四十四及び第百五十六条の五十六第一号において同じ。）との間で締結される契約

親法人（おやほうじん）

In Article 64-9(1), a domestic ordinary corporation (普通法人) or cooperative (協同組合等) that is none of the corporations listed in items (i) to (vii) of that paragraph — such as one in liquidation, one wholly controlled by another ordinary corporation or cooperative, an investment corporation or a specific purpose company — nor one a Cabinet Order (政令) treats as similar to an investment corporation or specific purpose company; it and its wholly controlled domestic corporations need the approval of the Commissioner of the National Tax Agency (国税庁長官) to use the group tax sharing system.

内国法人である普通法人又は協同組合等のうち、第一号から第七号までに掲げる法人及び第六号又は第七号に掲げる法人に類する法人として政令で定める法人のいずれにも該当しない法人

居住者（きょじゅうしゃ）

A resident as Article 2(1)(i-2) defines it by reference to the Income Tax Act (所得税法): an individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.

第二条第一項第一号の二に規定する居住者

譲渡等（じょうととう）

In Article 70-7-5, a transfer or a gift (of shares under the special gift tax deferral for unlisted shares).

譲渡又は贈与

活動機関（かつどうきかん）

The public or private organization in Japan (本邦の公私の機関) at which the foreign national carries on the activities in item (i)(c) of the Highly Skilled Professional (高度専門職) entry of Appended Table I(2) of the Immigration Control and Refugee Recognition Act: running a trade or other business, or managing one.

法別表第一の二の表の高度専門職の項の下欄第一号ハに掲げる活動を行う本邦の公私の機関

標準報酬（ひょうじゅんほうしゅう）

In Chapter III-2, the standardized remuneration — standard monthly remuneration (標準報酬月額) and standard bonus amounts (標準賞与額) — of the two parties (当事者) to a divorce (離婚等), the person subject to a class I revision (第一号改定者) and the person subject to a class II revision (第二号改定者), which either may ask the implementing organization (実施機関) to revise or decide.

第一号改定者及び第二号改定者（以下これらの者を「当事者」という。）の標準報酬

特定期間（とくていきかん）

The time during which a specific insured (特定被保険者) was insured and their dependent spouse (被扶養配偶者) was, as that insured's spouse, a class III insured (第三号被保険者) under Article 7, paragraph (1), item (iii) of the National Pension Act; after a divorce or similar event, the dependent spouse may ask for the standardized remuneration (標準報酬) for that time to be revised and decided.

当該特定被保険者が被保険者であつた期間であり、かつ、その被扶養配偶者が当該特定被保険者の配偶者として同号に規定する第三号被保険者であつた期間

介護機関（かいごきかん）

The persons and facilities to which long-term care assistance (介護扶助) in kind may be entrusted once designated under Article 54-2, paragraph (1): those who, as a business, give in-home care services (居宅介護) or draw up in-home care support plans (居宅介護支援計画); specified welfare equipment dealers (特定福祉用具販売事業者); community-based and other facilities covered by public aid providing long-term care to the elderly (地域密着型介護老人福祉施設, 介護老人福祉施設); long-term care health facilities (介護老人保健施設); integrated facilities for medical and long-term care (介護医療院); those who, as a business, give care prevention services (介護予防) or draw up care prevention support plans (介護予防支援計画); specified care prevention welfare equipment dealers (特定介護予防福祉用具販売事業者); and care prevention and daily life support providers (介護予防・日常生活支援事業者).

…事業者」という。）並びに介護予防・日常生活支援事業者（その事業として同法第百十五条の四十五第一項第一号に規定する第一号事業を行う者をいう。以下同じ。）

扶養親族（ふようしんぞく）

From Article 41-3-3 to the end of its Section, a dependent as defined in Article 2, paragraph (1), item (xxxiv) of the Income Tax Act: a relative of a resident other than their spouse, or a foster child or elderly person placed in the resident's care, who shares the resident's household budget and whose total income is within the limit that item sets for the year, other than one paid as a full-time worker in the resident's business or counted as a full-time family worker there; limited to one who is a resident (居住者).

同条第一項第三十四号に規定する扶養親族をいい、居住者に限る

老齢等年金給付（ろうれいとうねんきんきゅうふ）

The old-age basic pension (老齢基礎年金) under the National Pension Act and other pensions under that Act or the Employees' Pension Insurance Act paid on account of old age that a Cabinet Order (政令) specifies, together with pensions like them paid on account of old age or retirement that a Cabinet Order specifies.

国民年金法（昭和三十四年法律第百四十一号）による老齢基礎年金その他の同法又は厚生年金保険法（昭和二十九年法律第百十五号）による老齢を支給事由とする年金たる給付であつて政令で定めるもの及びこれらの年金たる給付に類する老齢…

予定中長期在留者（よていちゅうちょうきざいりゅうしゃ）

A foreign national staying in Japan with a status of residence (在留資格) and registered under the former Alien Registration Act (旧外国人登録法), whose period of stay ends on or after the day the 2009 amending law (Act No. 79 of 2009) came into effect, and who, unless excluded, could apply for a residence card (在留カード) before that day.

改正法附則第十三条第一項に規定する予定中長期在留者

災害損失欠損金額（さいがいそんしつけっそんきんがく）

In Article 80, the part of a domestic corporation's net operating loss (欠損金額) for a business year ending within one year after a disaster (災害), or for an interim period (中間期間) ending within six months after it, up to the losses of kinds a Cabinet Order (政令) specifies that the disaster caused to inventory, fixed assets or specified deferred assets, less any amount already used for a refund through an interim return on provisional accounts (仮決算の中間申告書).

事業年度又は中間期間において生じた第七十四条第一項第一号（確定申告）又は第七十二条第一項第一号に掲げる欠損金額のうち、災害により棚卸資産、固定資産又は政令で定める繰延資産について生じた損失の額で…

特定森林経営計画（とくていしんりんけいえいけいかく）

A forest management plan (森林経営計画) under Article 11(1) of the Forest Act certified by the mayor or other authority that covers forest suited to being managed as a whole by one person as a Ministry of Finance Order (財務省令) sets, includes the matters Article 11(3) of that Act lists, and meets the other requirements a Ministry of Finance Order sets for efficient forest management by one person.

市町村長等の認定を受けた森林法第十一条第一項に規定する森林経営計画（以下この号において「森林経営計画」という。）であつて、次に掲げる要件の全てを満たすもの