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被保険者等（ひほけんしゃとう）

In Article 205-4, paragraph (1), items (ii) and (iii), insured persons, former insured persons, and the dependents (被扶養者) of either.

返還金債権（へんかんきんさいけん）

In Article 39-2, the claim to the return of pension-type insurance benefits (年金たる保険給付) paid by mistake for months after the beneficiary's death ended the right to them.

返還金債権（へんかんきんさいけん）

In Article 21-2, the claim to repayment of pension benefits paid by mistake for months after a recipient's death; pension benefits due to the person who has to repay it can be applied to it.

出産予定月（しゅっさんよていづき）

In Article 88-2, the month containing the expected date of childbirth (出産予定日); premiums are waived from the month before it (three months before for a multiple pregnancy) to the second month after it.

国内便宜者（こくないべんぎしゃ）

In Article 117, a person with a domicile or residence in the area where this Act is in force who is conveniently placed to handle the specified matters (特定事項) of a taxpayer who has not notified a tax agent (納税管理人), and whom the regional commissioner (国税局長) or tax office director (税務署長) may ask in writing to become that taxpayer's tax agent.

国際航空機（こくさいこうくうき）

An aircraft of a kind a Ministry of Internal Affairs and Communications Order (総務省令) sets that flies international routes and is operated by a person holding a permit under Article 100 of the Civil Aeronautics Act.

保有会社等（ほゆうがいしゃとう）

In Article 82, item (xiv)(f), one or more of the excluded entities (除外会社等) listed in items (xiv)(a) to (e) — government entities, international organisations' entities, non-profit entities, pension funds (other than those serving a pension fund) and investment or real estate investment entities that are ultimate parents — or another a Cabinet Order (政令) sets; a company, etc. (会社等) closely tied to one of them through its ownership interest or otherwise, as a Ministry of Finance Order (財務省令) sets, is itself excluded.

特定建物等（とくていたてものとう）

In Article 42-12-4, buildings and their attached facilities listed in a small or medium-sized business's specified management capacity improvement plan (特定経営力向上計画) that a Ministry of Finance Order (財務省令) treats as necessary for the improvement in management capacity to be achieved.

期間経過日（きかんけいかび）

The day on which a period a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, of no more than one month, has passed, counted from the day after a worker applies to bring forward the start of childcare leave (育児休業); where the new start date falls before it, the employer may set the start date at any day up to it, but not after the original start date (Article 7, paragraph 2).

準法定事務（じゅんほうていじむ）

In Article 9(1), work that an order of the competent ministries (主務省令) specifies as comparable to the work listed in the lower column of the Appended Table (別表), other than work based on a provision of a particular Act, and limited to work that meets the criteria a Cabinet Order (政令) sets, such as being of the same nature as that listed work.

認定事業主（にんていじぎょうぬし）

In Article 77-3, an employer regularly employing 300 or fewer workers that the Minister of Health, Labour and Welfare has certified under Article 77, paragraph (1) as meeting the standards a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, among them that its efforts to promote and stabilize the employment of persons with disabilities are excellent.

第一種調整率（だいいっしゅちょうせいりつ）

In Article 12, paragraph (3) and Article 20, paragraph (1), item (i), the rate a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, in view of the cost of pension benefits for occupational accidents, the cost of insurance benefits pertaining to persons afflicted with a specific disease and other circumstances, by which a business's general and Class I special enrollment insurance premiums, less their parts matching the non-industrial injury rates, are multiplied before being compared with the occupational accident benefits paid for it.

文書の交付等（ぶんしょのこうふとう）

Handing the worker a document, or using another method a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets — the ways in which a staffing provider (派遣元事業主), before hiring a worker as a dispatched worker (派遣労働者), must make clear to that worker the working conditions item (i) of Article 31-2, paragraph (2) lists.

特定納付方法（とくていのうふほうほう）

In Article 34, a way of paying national tax set by Ministry of Finance Order (財務省令) that a person may use, in place of handing money and a payment slip to the Bank of Japan or a tax office official, once they have notified the tax office director (税務署長) in advance; where the way is an electronic one, a payment of no more than the amount a Ministry of Finance Order sets, started on the statutory payment due date (法定納期限), counts as made on that date if the money follows by the day Cabinet Order (政令) sets.

文書の交付等（ぶんしょのこうふとう）

Handing the worker a document, or using another method a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets — the ways an employer must make the specified particulars (特定事項) of their working conditions clear to a part-time or fixed-term worker it has hired.

認定職業訓練（にんていしょくぎょうくんれん）

Vocational training given by employers and others that a prefectural governor has certified, under Article 24 of the Vocational Abilities Development Promotion Act, as meeting the standards a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.

簡易電気工事（かんいでんきこうじ）

Electrical work (電気工事) on electric facilities for private use (自家用電気工作物) of a simple kind that a Ministry of Economy, Trade and Industry Order (経済産業省令) specifies, in which a certified electrical worker (認定電気工事従事者) may take part without being a Class 1 electrician (第一種電気工事士).

最低責任限度額（さいていせきにんげんどがく）

The floor a shareholders meeting may not go below when it releases an officer of a stock company from liability for damages under Article 423, paragraph (1): one year's worth of what the officer receives from the company for performing their duties, worked out as a Ministry of Justice Order (法務省令) directs, multiplied by six for a representative director or representative executive officer, four for another executive director or executive officer and two for any other director, accounting advisor, company auditor or financial auditor, plus the value of any share options the officer took up from the company.

保険料財源比率（ほけんりょうざいげんひりつ）

The rate, worked out as an Order of the Ministry of Health, Labour and Welfare (厚生労働省令) provides, that averages, over the fiscal years of the period subject to budget balancing (財政均衡期間) in the latest current budget status and projections report (財政の現況及び見通し), the projected share that premiums, other money collected under this Act and other items a Cabinet Order (政令) names make up of the projected amount on which contributions are calculated (拠出金算定対象額); it is used in Article 84-6, paragraphs (3) and (4) to divide the contributions among the implementing organizations (実施機関).

出資等減少分配（しゅっしとうげんしょうぶんぱい）

A payment of money under Article 137 of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951) that goes with a reduction in the total contributions made to an investment corporation, of the kind Ministry of Finance Order (財務省令) specifies, which is left out of dividend income.