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支配持分（しはいもちぶん）

In Part II, Chapter II (the international and domestic minimum taxes), all the ownership interests (所有持分) in an entity whose finances are consolidated in a group's consolidated financial statements under Article 82, item (ii)(a)(1) or (2); an entity is treated as holding the controlling ownership interest in its own permanent establishments, etc.

第二号イ（１）又は（２）に掲げる会社等に対する所有持分の全部をいい、会社等の恒久的施設等がある場合においては、当該会社等は当該恒久的施設等に対する支配持分を有するものとみなす

行政機関（ぎょうせいきかん）

An administrative organ (行政機関) as defined in Article 2, paragraph (1) of the Act on Access to Information Held by Administrative Organs: the national bodies listed there — those placed in or under the Cabinet (内閣) by law, the Cabinet Office (内閣府), the Imperial Household Agency (宮内庁), the ministries, commissions and agencies, certain facilities and special bodies a Cabinet Order (政令) designates, and the Board of Audit (会計検査院).

行政機関の保有する情報の公開に関する法律（平成十一年法律第四十二号。以下「行政機関情報公開法」という。）第二条第一項に規定する行政機関

導管会社等（どうかんがいしゃとう）

In Part II, Chapter II (the international and domestic minimum taxes), an entity all of whose income, expenses, profits and losses are treated as its members' under the tax law of the country where it was set up (unless another country taxes it as resident there), or meet the conditions a Cabinet Order (政令) sets, such as being treated as its members' under the tax law of the country where they are, where it is not taxed as resident anywhere and has no place of business where it was set up.

会社等に係る収入等（収入若しくは支出又は利益若しくは損失をいう。以下この号において同じ。）の全部が次に掲げるもののいずれかに該当する場合における当該会社等

不法就労活動（ふほうしゅうろうかつどう）

Paid work that a foreign national is not allowed to do: activities outside what their status of residence (在留資格) permits, or work by a person staying or having entered unlawfully (such as someone who overstayed), unless done with permission under Article 44-5.

第十九条第一項若しくは第六十一条の二の七第一項の規定に違反する活動又は第七十条第一項第一号、第二号、第三号から第三号の三まで、第五号、第七号から第七号の三まで若しくは第八号の二から第八号の四までに掲げる者が行う活動（第四十四条の五第一項の規定による許可を受けて行う活動を除く。）であつて…

被扶養配偶者（ひふようはいぐうしゃ）

From Article 78-14 on, a person who, as the spouse of a specific insured (特定被保険者) — an insured or former insured — fell under Article 7, paragraph (1), item (iii) of the National Pension Act, being a category III insured (第三号被保険者) under that Act.

当該特定被保険者の配偶者として国民年金法第七条第一項第三号に該当していたもの

認定移行計画（にんていいこうけいかく）

A certified transition plan as defined in Article 10-4, paragraph (2) of the supplementary provisions (附則) of the 2006 Act amending the Medical Care Act and other laws to establish a system for providing good-quality medical care (Act No. 84 of 2006).

平成十八年医療法等改正法附則第十条の四第二項に規定する認定移行計画

住民票コード（じゅうみんひょうこーど）

The resident record code: a number, symbol or other code, of a form set by Ministry of Internal Affairs and Communications Order (総務省令), entered on a person's certificate of residence (住民票) under Article 7, item (xiii) of the Residential Basic Book Act.

住民基本台帳法（昭和四十二年法律第八十一号）第七条第十三号に規定する住民票コード

移動端末設備（いどうたんまつせつび）

In Articles 18-2 and 18-3(1), mobile terminal equipment as defined in the Telecommunications Business Act: a user's telecommunications equipment that is the radio equipment of a radio station that moves.

電気通信事業法（昭和五十九年法律第八十六号）第十二条の二第四項第三号ロに規定する移動端末設備

使用済自動車（しようずみじどうしゃ）

An end-of-life automobile as defined in the Act on Recycling of End-of-Life Automobiles (Act No. 87 of 2002).

使用済自動車の再資源化等に関する法律（平成十四年法律第八十七号）による使用済自動車

支給単位期間（しきゅうたんいきかん）

In Article 61-4, each of the month-long blocks into which a period of family care leave (介護休業), up to three months from its start, 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 nursing care leave benefits (介護休業給付金) are paid for each block.

…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第二号において「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（当該介護休業を終了した日の属す…

技術的制限手段（ぎじゅつてきせいげんしゅだん）

A measure that uses electronic or magnetic means to restrict viewing images or listening to sounds, running programs, processing information, or recording images, sounds, programs or other information, by recording on a medium or transmitting either signals that make viewing devices respond in a particular way, or information converted so that viewing devices must perform a particular conversion.

…グラムその他の情報の記録のために用いられる機器をいう。以下この項において同じ。）が特定の反応をする信号を記録媒体に記録し、若しくは送信する方式又は視聴等機器が特定の変換を必要とするよう影像、音、プログラ…

業務執行取締役（ぎょうむしっこうとりしまりやく）

A director who runs a stock company's business: the representative director, any director chosen by the board to execute its business under Article 363, paragraph (1), and any other director who has in fact executed its business.

株式会社の第三百六十三条第一項各号に掲げる取締役及び当該株式会社の業務を執行したその他の取締役

行政機関の長等（ぎょうせいきかんのちょうとう）

Throughout this Act except Chapter VII, the head of an administrative organ (行政機関), an organ of a local government (地方公共団体), an incorporated administrative agency, etc. (独立行政法人等), a local incorporated administrative agency (地方独立行政法人), the Japan Agency for Local Authority Information Systems (地方公共団体情報システム機構), and the bodies that Article 19, items (viii) and (ix) name as the side asking for and the side providing information over the Information Providing Network System (情報提供ネットワークシステム).

…長、地方公共団体の機関、独立行政法人等、地方独立行政法人（地方独立行政法人法（平成十五年法律第百十八号）第二条第一項に規定する地方独立行政法人をいう。以下同じ。）及び機構並びに第十九条第八号に規定する情報照会者及び情報提供者並びに同条第九号に規定する条例事務関係情報照会者及び条例事務関係情報提供者

自動変更対象額（じどうへんこうたいしょうがく）

The amounts that Article 18 changes in line with average earnings (平均給与額): the daily wage bands used to work out the daily amount of the basic allowance (基本手当) under Article 16, paragraph (1) — 2,460 yen to under 4,920 yen, paid at 80 percent, and 4,920 yen to 12,090 yen, paid at 80 to 50 percent — and the amounts listed in Article 17, paragraph (4).

…を乗ずる賃金日額の範囲となる同項に規定する四千九百二十円以上一万二千九十円以下の額並びに前条第四項各号に掲げる額

基準日未使用残高（きじゅんびみしようざんだか）

The unused balance on the base date: the total, calculated as a Cabinet Office Order (内閣府令) provides, of the unused balances on a base date (31 March or 30 September) of all the prepaid payment instruments a person has issued up to that date, counting for an instrument for an amount of money the amount still usable to pay, and for one for goods or services the quantity still claimable, converted into money as that Order provides.

…において「基準日」という。）までに発行した全ての前払式支払手段の当該基準日における未使用残高（次の各号に掲げる前払式支払手段の区分に応じ当該各号に定める金額をいう。）の合計額として内閣府令で定めるところにより算出した額

株券等の売付け等（かぶけんとうのうりつけとう）

In Article 175-2, paragraph (4), item (i), a sale of share certificates, etc.; a transaction under Article 2, paragraph (21), item (ii) in which one is the party that pays money if the actual figure exceeds the agreed figure; a transaction under item (iii) of that paragraph in which one is the party that grants the option; and other transactions a Cabinet Order (政令) specifies.

株券等の売付け、第二条第二十一項第二号に掲げる取引（現実数値が約定数値を上回つた場合に金銭を支払う立場の当事者となるものに限る。）、同項第…

総株主等の議決権（そうかぶぬしとうのぎけつけん）

The voting rights of all shareholders or all investors (出資者) of a company, leaving out, for a stock company, votes on shares that cannot be voted on any matter at a shareholders' meeting, and counting votes on shares treated as having voting rights under Article 879, paragraph (3) of the Companies Act.

…の全部につき議決権を行使することができない株式についての議決権を除き、会社法（平成十七年法律第八十六号）第八百七十九条第三項（特別清算事件の管轄）の規定により議決権を有するものとみなされる株式についての…

売買目的外有価証券（ばいばいもくてきがいゆうかしょうけん）

Securities other than securities for buying and selling (売買目的有価証券), as Article 61-3, paragraph (1), item (ii) defines them.

第六十一条の三第一項第二号（売買目的有価証券の評価益又は評価損の益金又は損金算入等）に規定する売買目的外有価証券

電子メールアドレス（でんしめーるあどれす）

The characters, numbers, symbols or other codes that identify a user of electronic mail (電子メール).

電子メールの利用者を識別するための文字、番号、記号その他の符号

有価証券等管理業務（ゆうかしょうけんとうかんりぎょうむ）

In Chapter III, the part of type-I financial instruments business made up of the acts in Article 28, paragraph (1), item (v): taking deposits of money, securities or electronically recorded transferable rights from customers in connection with one's dealings in securities and derivatives (Article 2, paragraph (8), item (xvi)), and transferring corporate bonds, shares and the like through book-entry accounts (item (xvii) of that paragraph).

第一種金融商品取引業に係る業務のうち、第一項第五号に掲げる行為に係る業務