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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

中小事業主（ちゅうしょうじぎょうぬし）

In Chapter III, on the individual-type pension plan (個人型年金), an employer with a place of business covered by employees' pension insurance (厚生年金適用事業所) that runs neither a corporate-type pension plan (企業型年金) nor a defined benefit corporate pension plan (確定給付企業年金), and that employs no more than 300 category 1 insured persons under employees' pension insurance (第一号厚生年金被保険者).

企業型年金及び確定給付企業年金を実施していない厚生年金適用事業所の事業主であって、その使用する第一号厚生年金被保険者の数が三百人以下のもの

構成会社等（こうせいがいしゃとう）

In Article 66-4-4, a company, partnership or similar entity (foreign ones included) whose assets and profits and losses are consolidated in the consolidated financial statements of a corporate group (企業グループ), and other entities a Cabinet Order (政令) sets.

…等（会社、組合その他これらに準ずる事業体（外国におけるこれらに相当するものを含む。）をいう。以下この号及び第八号において同じ。）その他の政令で定める会社等

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、中小企業等経営強化…

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

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

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).

…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…

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

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

機構処理税務事務（きこうしょりぜいむじむ）

The work the Local Tax Joint Organization (地方税共同機構) handles: setting up and managing the electronic system for local tax procedures (地方税関係手続用電子情報処理組織), and the work given to it by the provisions listed in Article 762, item 2(b) — among them those on the electronic filing of returns, reports and notices through it, Articles 747-2 to 747-12 on filings through it and on paying specified collections (特定徴収金) electronically, and orders made under the Local Tax Act.

機構が処理する次に掲げる事務

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.

…当該贈与に係る贈与者（経営相続承継受贈者の同項の規定の適用に係る贈与が当該贈与者の同条第十五項（第三号に係る部分に限り、次条第十一項において準用する場合を含む。）の規定の適用に係るものである場合には、第…

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、磁気的方式…

介護納付金課税被保険者（かいごのうふきんかぜいひほけんしゃ）

A person insured under the National Health Insurance (国民健康保険) who is also a Category 2 insured person (第二号被保険者) of long-term care insurance under Article 9, item 2 of the Long-Term Care Insurance Act.

被保険者のうち、介護保険法第九条第二号に規定する第二号被保険者であるもの

定期巡回・随時対応型訪問介護看護（ていきじゅんかい・ずいじたいおうがたほうもんかいごかんご）

Either of two services given to a person requiring long-term care at home (居宅要介護者) on regular rounds or when called: bathing, toileting, eating and other daily-life care a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, given at home by a certified care worker (介護福祉士) or another person a Cabinet Order (政令) names under Article 8, paragraph (2), together with care in the course of medical treatment or assistance with medical treatment by a nurse or another person such an Order names (the nursing only where the attending physician finds the need for treatment meets the standards such an Order sets); or that daily-life care alone, given in cooperation with a place of business providing home-visit nursing (訪問看護).

次の各号のいずれかに該当するもの

営業秘密（えいぎょうひみつ）

A trade secret as defined in Article 2, paragraph (6) of the Unfair Competition Prevention Act: production methods, sales methods or other technical or business information useful for business activities that is kept under control as a secret and is not publicly known.

不正競争防止法（平成五年法律第四十七号）第二条第六項に規定する営業秘密

特定感染症（とくていかんせんしょう）

The infectious diseases listed in Article 2, paragraph (6): category 1 and category 2 infectious diseases, pandemic influenza or similar infectious diseases and new infectious diseases as defined in the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases, and those designated infectious diseases under that Act to which a Cabinet Order (政令) applies its rules on recommending hospital admission (Articles 19 and 20) or on asking patients to report on their health or not to go out (Article 44-3, paragraph (2)).

次に掲げる感染症

高速自動車国道（こうそくじどうしゃこくどう）

A national expressway as defined in Article 4, paragraph (1) of the National Highway Act: a road for high-speed motor vehicle traffic that forms a key part of the national motorway network, whose route a Cabinet Order (政令) designates.

高速自動車国道法（昭和三十二年法律第七十九号）第四条第一項に規定する道路

揮発油（きはつゆ）

In the Section on diesel oil delivery tax (軽油引取税), gasoline as defined in Article 2, paragraph 1 of the Gasoline Tax Act, including what Article 6 of that Act deems gasoline.

揮発油税法（昭和三十二年法律第五十五号）第二条第一項に規定する揮発油（同法第六条において揮発油とみなされるものを含む。）

株主等（かぶぬしとう）

In Article 1-2, paragraph (3), item (i), a shareholder or other investor as defined in Article 2, item (xiv) of the Corporation Tax Act: a shareholder, a member of a general partnership company, limited partnership company or limited liability company, or another investor in a corporation.

法人税法（昭和四十年法律第三十四号）第二条第十四号（定義）に規定する株主等