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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).

…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

地方公文書館等（ちほうこうぶんしょかんとう）

A facility that a public records management ordinance (公文書管理条例) designates as one for the proper preservation and use of historical public records and archives (歴史公文書等).

歴史公文書等の適切な保存及び利用を図る施設として公文書管理条例が定める施設

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

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.

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…

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…

認知症対応型通所介護（にんちしょうたいおうがたつうしょかいご）

Having a person requiring long-term care at home (居宅要介護者) who has dementia (認知症) come to a facility a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies under Article 5-2, paragraph (3) of the Act on Social Welfare for the Elderly, or to a day service center for the elderly (老人デイサービスセンター) under Article 20-2-2 of that Act, and giving care with bathing, toileting, meals and other daily needs of a kind that Order specifies, and functional training, there.

居宅要介護者であって、認知症であるものについて、老人福祉法第五条の二第三項の厚生労働省令で定める施設又は同法第二十条の二の二に規定する老人デイサービスセンターに通わせ、当該施設において入浴、排せつ、食事等の介護その他…

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

開示が行われている場合（かいじがおこなわれているばあい）

In Chapter II and in Articles 40-4, 40-5, paragraph (1) and 66-14-2, a case in which disclosure has been made as Article 4, paragraph (7) defines it: where a notification under Article 4, paragraph (1), (2) or (3) for an earlier public offering, secondary distribution or general solicitation of the same securities has taken effect (unless the issuer is exempt from filing annual securities reports under the proviso to Article 24, paragraph (1)), or a case a Cabinet Office Order (内閣府令) treats as equivalent.

同条第七項に規定する開示が行われている場合

グループ国内最低課税額報告事項等（ぐるーぷこくないさいていかぜいがくほうこくじこうとう）

The information a group domestic minimum tax reporting corporation (グループ国内最低課税額報告対象法人) must send electronically to its district tax office within one year and three months after the end of each target accounting year (対象会計年度) of its specified multinational enterprise group, etc. (特定多国籍企業グループ等): the name of the group's ultimate parent entity (最終親会社等), the countries where its constituent entities (構成会社等) are located and other matters on the domestic minimum tax amount (国内最低課税額) that a Ministry of Finance Order (財務省令) sets, and notice that it wishes to apply, or to stop applying, Article 82-2, paragraph (1) and the other special rules Article 150-3, paragraph (4) and a Cabinet Order (政令) name.

第百五十条の三第四項に規定するグループ国内最低課税額報告事項等

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

行政機関（ぎょうせいきかん）

The national government bodies listed in Article 2(1): bodies placed in the Cabinet (内閣) under an Act (法律) or placed under the Cabinet’s jurisdiction; the Cabinet Office (内閣府), the Imperial Household Agency (宮内庁) and the commissions and agencies placed under Article 49(1) and (2) of the Act for Establishment of the Cabinet Office; the ministries, commissions and agencies provided for in Article 3(2) of the National Government Organization Act; the facilities (such as research institutions and training facilities) and special bodies (特別の機関) placed within these that a Cabinet Order (政令) names; and the Board of Audit (会計検査院).

次に掲げる機関

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

投資口（とうしぐち）

An investment unit (投資口) as defined in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations: a member's position in an investment corporation (投資法人), divided into equal fractional units.

投資信託及び投資法人に関する法律第二条第十四項に規定する投資口