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派遣労働者（はけんろうどうしゃ）

A dispatched worker as defined in Article 2, item (ii) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985): a worker employed by an employer (事業主) who is the subject of worker dispatch (労働者派遣).

労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律（昭和六十年法律第八十八号。第四条において「労働者派遣法」という。）第二条第二号に規定する派遣労働者

租税条約等（そぜいじょうやくとう）

In Article 46, paragraph (6), Article 63, paragraph (5) and Article 71, paragraph (1), item (iv), the tax treaties (租税条約) Japan has concluded to avoid double taxation of income or prevent tax evasion, together with Japan's other international agreements that provide for exchanging information on the assessment or collection of taxes, assisting in collecting taxes or preserving property for their collection, or assisting in serving tax documents, as defined in Article 2, item (ii) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969).

租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第二条第二号（定義）に規定する租税条約等

電磁的記録（でんじてききろく）

In Articles 57-4 to 57-6, an electronic or magnetic record as defined in Article 2, item (iii) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers: a record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.

電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第二条第三号（定義）に規定する電磁的記録

特定公社債（とくていこうしゃさい）

A public or corporate bond (公社債, as Article 37-10(2)(vii) uses the term) of a kind listed in Article 37-11(2)(i) or (v) to (xiv) — among them listed bonds, national and local government bonds, bonds issued or guaranteed by a foreign state, publicly offered bonds, and bonds issued on or before 31 December 2015 other than by a family company (同族会社).

第三十七条の十第二項第七号に掲げる公社債のうち第三十七条の十一第二項第一号又は第五号から第十四号までに掲げるもの

プログラム（ぷろぐらむ）

In Articles 18-2 to 18-4, a program as defined in Article 2(2) of the Act on Facilitation of Information Processing: instructions to a computer combined so that they produce one result.

情報処理の促進に関する法律（昭和四十五年法律第九十号）第二条第二項に規定するプログラム

老人扶養親族（ろうじんふようしんぞく）

A claimable dependent who is aged 70 or over.

控除対象扶養親族のうち、年齢七十歳以上の者

完全支配関係（かんぜんしはいかんけい）

A relationship, of a kind a Cabinet Order (政令) specifies, in which one person holds directly or indirectly all the issued shares or capital contributions of a corporation (not counting those it holds itself), or the relationship between corporations each in such a relationship with the same person, as Article 2, item 12-7-6 of the Corporation Tax Act defines it.

法人税法第二条第十二号の七の六に規定する完全支配関係

対応事業年度（たいおうじぎょうねんど）

In Article 64-7, a group tax sharing corporation's (通算法人) business year whose first day falls within the period of a ten-year business year (十年内事業年度) concerned, and in the case that Article sets out, a business year beginning after that year ends.

当該通算法人の事業年度（前号の規定の適用がある場合には、その適用がないものとした場合における事業年度。イにおいて同じ。）で当該十…

負債の利子等（ふさいのりしとう）

In Article 66-5, interest on liabilities (including what a Cabinet Order (政令) treats as equivalent) and other expenses a Cabinet Order specifies, other than those included in the taxable income of the person who receives them and others a Cabinet Order specifies.

負債の利子（これに準ずるものとして政令で定めるものを含む。以下この号において同じ。）その他政令で定める費用（当該負債の利子その他政令で定める費用で、これらの支払を受ける…

特定投資家等（とくていとうしかとう）

A professional investor (特定投資家), or a non-resident (非居住者) as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act who is of a kind a Cabinet Order (政令) specifies.

特定投資家又は非居住者（外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第六号に規定する非居住者をいい、政令で定める者に限る。）

特定発信者情報（とくていはっしんしゃじょうほう）

In Article 5, paragraph (1) and Article 15, paragraph (2), sender identification information (発信者情報) that a Ministry of Internal Affairs and Communications Order (総務省令) sets as relating only to violation-related telecommunications (侵害関連通信); its disclosure can be demanded only where one of the cases in Article 5, paragraph (1), item (iii) applies as well as items (i) and (ii).

発信者情報であって専ら侵害関連通信に係るものとして総務省令で定めるもの

特許権譲渡等取引（とっきょけんじょうととうとりひき）

The transfer of a specified patent right, etc. (特定特許権等) to a resident or a domestic corporation other than a related party (関連者), or the lending of one to another person other than a related party, including granting rights over it or otherwise letting that person use it.

居住者（第二条第一項第一号の二に規定する居住者をいう。）若しくは内国法人（関連者であるものを除く。）に対する特定特許権等の譲渡…

指定紛争解決機関（していふんそうかいけつきかん）

A person designated by the Prime Minister under Article 99, paragraph (1) to carry out dispute resolution services (紛争解決等業務).

第九十九条第一項の規定による指定を受けた者

記載対象事業年度（きさいたいしょうじぎょうねんど）

As used in Article 185-7, paragraphs (4) to (7), (10) and (11), the business year a document or information relates to: for an annual securities report and its attachments (and their amendment reports), the business year they cover; for a semiannual securities report (and its amendment report), the business year that contains the period it covers; for an extraordinary report (and its amendment report), the business year in which it was submitted; for issuer information (発行者情報) and its amendments, the business year it covers.

次の各号に掲げる書類又は情報の区分に応じ、当該各号に定める事業年度

自家用電気工作物（じかようでんきこうさくぶつ）

Electric facilities for private use as Article 38, paragraph (4) of the Electricity Business Act defines them — electric facilities (電気工作物) other than electric facilities for general use (一般用電気工作物) and those used for the electricity businesses that paragraph lists, such as transmission and distribution — leaving out small-scale electric facilities for business use (小規模事業用電気工作物), power stations, substations, demand facilities (需要設備, all the electric facilities installed on the premises where the electricity is used) with a maximum power of 500 kilowatts or more, and other facilities a Ministry of Economy, Trade and Industry Order (経済産業省令) sets.

…使用の場所と同一の構内（発電所又は変電所の構内を除く。）に設置する電気工作物（同法第二条第一項第十八号に規定する電気工作物をいう。）の総合体をいう。）その他の経済産業省令で定めるものを除く。）

合算試験研究費割合（がっさんしけんけんきゅうひわりあい）

The total experimental research expenses (試験研究費) of a group tax sharing corporation (通算法人) and the other corporations in its group for their business years, as a ratio of the total of their average sales (平均売上金額).

第八項第三号の通算法人の適用対象事業年度及び同号イの他の通算法人の他の事業年度の試験研究費の額の合計額の当該通算法人及び他の通算法人の平均売上金額の合計額に対する割合

組織再編成発行手続（そしきさいへんせいはっこうてつづき）

In Chapter II, keeping available the documents or electronic records required by Article 782, paragraph (1) or Article 803, paragraph (1) of the Companies Act, or another act a Cabinet Order (政令) specifies, in a corporate reorganization (組織再編成) in which new securities are issued, or in a case a Cabinet Office Order (内閣府令) specifies as similar.

…場合」という。）を含む。）における当該組織再編成に係る書面等の備置き（会社法（平成十七年法律第八十六号）第七百八十二条第一項の規定による書面若しくは電磁的記録の備置き又は同法第八百三条第一項の規定による…

森林環境税に係る徴収金（しんりんかんきょうぜいにかかるちょうしゅうきん）

The collections relating to the forest environment tax (森林環境税) as defined in Article 2, item 5 of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax (Act No. 3 of 2019), which municipalities collect together with the individual inhabitant taxes.

同法第二条第五号に規定する森林環境税に係る徴収金

介護予防・日常生活支援事業者（かいごよぼう・にちじょうせいかつしえんじぎょうしゃ）

A person who, as a business, carries out category 1 projects (第一号事業) as defined in Article 115-45, paragraph (1), item (i) of the Long-Term Care Insurance Act — one of the long-term care providers (介護機関) to which long-term care assistance (介護扶助) may be entrusted.

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

特定エネルギー消費性能向上住宅（とくていえねるぎーしょうひせいのうこうじょうじゅうたく）

A house, other than a certified long-life quality house or low-carbon building under items (i) and (ii), that a Cabinet Order (政令) specifies as a house for living in that contributes markedly to more rational energy use.

前二号に掲げる家屋以外の家屋で、エネルギーの使用の合理化に著しく資する住宅の用に供する家屋として政令で定めるもの