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介護予防（かいごよぼう）

Care prevention services (介護予防) as Article 15-2, paragraph (5) defines them: the preventive long-term care services under Article 8-2 of the Long-Term Care Insurance Act that the paragraph lists — such as preventive home-visit bathing, nursing and rehabilitation, preventive day rehabilitation and short stays, and preventive rental of welfare equipment — and services equivalent to them.

同条第五項に規定する介護予防

居宅介護（きょたくかいご）

In-home care services as Article 15-2, paragraph (2) of the Public Assistance Act defines them: the in-home long-term care services under Article 8 of the Long-Term Care Insurance Act that the paragraph lists — such as home-visit care, home-visit nursing, day care, short stays and rental of welfare equipment — and services equivalent to them.

第十五条の二第二項に規定する居宅介護

従前家屋（じゅうぜんかおく）

The house that an individual acquired by new construction, etc. (住宅の新築取得等) and went on using as their home as Article 41, paragraph (1) requires.

住宅の新築取得等をして第一項の定めるところにより引き続きその個人の居住の用に供していた家屋

特定資産（とくていしさん）

A specified asset as defined in Article 2, paragraph (1) of the Act on Investment Trusts and Investment Corporations, acquired under the terms of an investment trust.

投資法人法第二条第一項に規定する特定資産

区分部分（くぶんぶぶん）

The part of an Individual Number Card (個人番号カード) kept separate from the part where the Card Information (カード記録事項) of Article 18 of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures is recorded; other bodies may record their own information there.

同法第十八条に規定するカード記録事項が記録された部分と区分された部分

子会社等（こがいしゃとう）

Another company, partnership or similar business entity, including a foreign one, whose decision-making body — its shareholders' meeting or equivalent — is controlled by a parent company, etc. (親会社等), that is, a company or other entity a Cabinet Office Order (内閣府令) specifies as controlling it; an entity controlled by the parent together with its subsidiary companies, etc., or by those alone, is treated as the parent's subsidiary company, etc. too.

…会社等（会社、組合その他これらに準ずる事業体をいい、外国におけるこれらに相当するものを含む。以下この項において同じ。）の財務及び営業又は事業の方針を決定する機関（株主総会その他これに準ずる機関をいう。以…

適格旧株主（てきかくきゅうかぶぬし）

A former shareholder (旧株主) who is entitled, under the main clause of Article 847-2, paragraph (1) or (3), to demand that a wholly owned subsidiary company resulting from the share exchange, etc. (株式交換等完全子会社) file an action to enforce the liability of its officers and others.

第一項本文又は第三項本文の規定によれば提訴請求をすることができることとなる旧株主

準法定事務（じゅんほうていじむ）

Work similar to the work listed in the Appended Tables of this Act (別表事務), other than work under a specific Act, limited to work for which the Individual Number (個人番号) may be used under Article 9, paragraph (1) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and which meets the criteria Cabinet Order (政令) sets, such as being of the same nature as that listed work.

別表第一から別表第四までの各項の下欄、別表第五各号及び別表第六の各項の下欄に掲げる事務（以下この項において「別表事務」という。）に準ずる事務（個別の法律の規定に基づく事務を除き、番号利用法第九条第一項の規定により個人番号を利用することができる事務であつて当該事務の性質が当該別表事務と同一であることそ…

電磁的記録（でんじてききろく）

A record made in electronic, magnetic or any other form that people cannot perceive with their senses (電磁的方式).

電磁的方式（電子的方式、磁気的方式その他人の知覚によっては認識することができない方式をいう。次項第二号において同じ。）で作られる記録

難民調査官（なんみんちょうさかん）

An immigration inspector designated by the Commissioner of the Immigration Services Agency to hear opinions and investigate facts in refugee and complementary-protection proceedings.

第六十一条の三第二項第二号（第六十一条の二の十一第二項において準用する第二十二条の四第二項に係る部分に限る。）及び第三号（第六十一条の二の十七第一項及び第二項に係る部分に限る。）に掲げる事務を行わせるため出入国在留管理庁長官が指定する入国審査官

感染症病床（かんせんしょうびょうしょう）

A hospital bed for admitting patients with Class I or Class II infectious diseases (other than tuberculosis), novel influenza and similar infectious diseases, or certain designated infectious diseases, as defined in the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (including people treated as such patients), and people showing signs of a new infectious disease.

…病床のうち、感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第六条第二項に規定する一類感染症、同条第三項に規定する二類感染症（結核を除く。）、同条第七項に規定する新型インフルエンザ等感染症及び同条第八項に規定する指定感染症（同法第四十四条の九の規定により同法第十九条又は第二十条の規定を準用するものに限…

特定取引者（とくていとりひきしゃ）

In Article 74-7-2, a person who makes specified transactions (特定取引), other than the specified business operator, etc. itself — and, where the report rests on past findings about people making similar transactions, only those whose transactions exceed an amount that could produce a tax basis of 10 million yen.

特定取引を行う者（特定事業者等を除き、前項第一号に掲げる場合に該当する場合にあつては、特定の税目について千万円の課税標準を生じ得る取引金額を超える同号の特定取引を行う者に限る。）

金銭の分配（きんせんのぶんぱい）

In Article 83, a distribution of money that an investment corporation (投資法人) makes to its investors, as Article 24, paragraph (1) of the Income Tax Act counts it in dividend income (配当所得), other than one a Ministry of Finance Order (財務省令) specifies as made on a reduction of total capital contributions.

同項に規定する金銭の分配

譲渡の対価（じょうとのたいか）

In Article 97, paragraph (5), the consideration for a transfer of shares or similar securities (株式等) as Article 224-3, paragraph (1) of the Income Tax Act describes it, including the money and other assets under paragraph (3) and the redemption money and similar payments (償還金等) under paragraph (4) of that Article.

同条第一項に規定する対価をいい、同条第三項に規定する金銭等及び同条第四項に規定する償還金等を含む

還付加算金（かんぷかさんきん）

Interest the tax authority adds when it pays out a refund, etc. (還付金等) or applies it to other tax, at 7.3% a year from the day after a date set by Article 58, paragraph (1) of the Act on General Rules for National Taxes until the payment is decided or the refund applied (or for the period another tax law sets).

国税通則法第五十八条第一項に規定する還付加算金

中小事業者（ちゅうしょうじぎょうしゃ）

A small and medium sized business operator under Article 10, paragraph 8, item 6 who files a blue return (青色申告書) and whom a Cabinet Order (政令) designates as one whose administrative burden calls for consideration, as used in Article 28-2 on depreciable assets costing less than 400,000 yen.

第十条第八項第六号に規定する中小事業者で青色申告書を提出するもののうち、事務負担に配慮する必要があるものとして政令で定めるもの

マンション（まんしょん）

A condominium as defined in Article 2, paragraph 1, item 1 of the Act on Facilitation of the Regeneration, etc. of Condominiums: a building with two or more unit owners that has exclusively owned parts used as homes.

同項第一号に規定するマンション

帰国届出書（きこくとどけでしょ）

In Article 37-14(25) to (27), the written notification (届出書) stating that a person has returned to Japan, the date of return, that they wish listed shares to be accepted again into their tax-exempt account, and the other particulars a Ministry of Finance Order (財務省令) sets — which a person who filed a notification of continued application must give the business office by 31 December of the year in which five years pass from filing it.

…約又は特定非課税累積投資契約に基づく上場株式等の受入れを行わせようとする旨その他の財務省令で定める事項を記載した届出書

紙巻たばこ（かみまきたばこ）

Cigarettes as listed in Article 2, paragraph (2), item (i)(a) of the Tobacco Tax Act, the unit into which heated tobacco (加熱式たばこ) is converted, by weight or by piece, to count it for tobacco tax.

同法第二条第二項第一号イに掲げる紙巻たばこ

上場会社等（じょうじょうがいしゃとう）

In Article 175, paragraph (9) and Article 175-2, paragraph (13), a listed company, etc. as defined in Article 163, paragraph (1), together with its parent company, subsidiary companies, asset management company (資産運用会社) and specified affiliated corporation (特定関係法人) as Article 166, paragraph (1), item (i) provides.

第百六十三条第一項に規定する上場会社等をいい、第百六十六条第一項第一号に規定する親会社、子会社、資産運用会社及び特定関係法人を含む