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剰余金額（じょうよきんがく）

A membership company's surplus, calculated under Article 626, paragraph (4), which limits how much a limited liability company may refund or pay out to its members.

第一号に掲げる額から第二号から第四号までに掲げる額の合計額を減じて得た額

公告方法（こうこくほうほう）

The means by which a bank gives public notice (公告), as defined in Article 2, item (xxxiii) of the Companies Act.

会社法第二条第三十三号（定義）に規定する公告方法

分割型分割（ぶんかつがたぶんかつ）

In Article 24, paragraph (1) and Article 25, a company split by split-off as defined in Article 2, item (xii)-9 of the Corporation Tax Act, including a split of a trust that is a trust subject to corporate taxation (法人課税信託).

同法第二条第十二号の九に規定する分割型分割をいい、法人課税信託に係る信託の分割を含む

情報成果物（じょうほうせいかぶつ）

Any of the things Article 2, paragraph (7) lists: a computer program (instructions to a computer combined so as to produce a result); a film, broadcast program or other work made up of images or sound; a work made up of letters, figures or symbols, alone, combined or with colours; or a similar thing a Cabinet Order (政令) specifies — what an information-based product creation consignment (情報成果物作成委託) asks another business to create.

次に掲げるもの

撮影対象者等（さつえいたいしょうしゃとう）

As Article 9, paragraph (2) defines it, the person concerned, or that person's legal representative: for the records in Article 9, paragraph (1), item (i) and the articles in Article 10, paragraph (1), item (i), (a), the person the acts in Article 2, paragraph (1) were aimed at or whose covered sexual pose, etc. (対象性的姿態等) — or, for images transmitted through item (iv), sexual pose, etc. (性的姿態等) — was the content of images transmitted through the acts in Article 5, paragraph (1); for private sexual image records and articles, the photographed person (撮影対象者) as defined in Article 2, paragraph (1) of the Act on the Prevention of Damage Caused by the Provision, etc. of Private Sexual Image Records; and for the records and articles of the Act on Regulation and Punishment of Acts Relating to Child Prostitution and Child Pornography, and the Protection of Children, the child whose pose they depict.

次の各号に掲げるものの区分に応じ、当該各号に定める者又はその法定代理人

歴史公文書等（れきしこうぶんしょとう）

Public records and other documents that are important as historical materials, as Article 2, paragraph (6) of the Public Records and Archives Management Act defines them.

公文書等の管理に関する法律（平成二十一年法律第六十六号。以下「公文書管理法」という。）第二条第六項に規定する歴史公文書等

貸付事業等権利（かしつけじぎょうとうけんり）

In Chapter III, rights listed in Article 2, paragraph (2), items (iii) to (vi) whose investment business (出資対象事業) — the business run with the money or other property the holders contributed — mainly lends money, and other such rights a Cabinet Order (政令) specifies.

第二条第二項第三号から第六号までに掲げる権利のうち、当該権利に係る出資対象事業（当該権利を有する者が出資又は拠出をした金銭その他…

金融商品取引行為（きんゆうしょうひんとりひきこうい）

Any of the acts listed in the items of Article 2, paragraph (8): the acts that, carried on as a business, make up financial instruments business (金融商品取引業).

第二条第八項各号に掲げる行為

特定有価証券等の買付け等（とくていゆうかしょうけんとうのかいつけとう）

In Article 175-2, paragraph (3), item (ii), a purchase of regulated securities, etc. (特定有価証券等), a transaction set out in Article 2, paragraph (21), item (ii) in which the party is the one who receives money if the actual figure exceeds the agreed figure, a transaction set out in item (iii) of that paragraph in which the party acquires the option, and other transactions a Cabinet Order (政令) specifies.

特定有価証券等の買付け、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受領する立場の当事者となるものに限る。）、同項…

価額（かがく）

The value settled under Article 103, paragraph 1 or Article 118-23, paragraph 1 of the Urban Renewal Act (including as read under Article 118-25-3, paragraph 3 of that Act) of each site, share, part of a building, piece of land or right that the subitems of Article 73-14, paragraph 8, item 1 list, whose total item 1 uses in working out the real estate acquisition tax (不動産取得税) base on property received in an urban redevelopment project (市街地再開発事業).

都市再開発法第百三条第一項又は第百十八条の二十三第一項（同法第百十八条の二十五の三第三項の規定により読み替えて適用される場合を含む。次号において同じ。）の規定により確定した価額

組合（くみあい）

In Article 40-7, paragraph (2), an agricultural cooperative (農業協同組合) or federation of agricultural cooperatives carrying on the mutual aid business under Article 10, paragraph (1), item (x) of the Agricultural Co-operatives Act, or a fishery cooperative (漁業協同組合), fishery processing cooperative (水産加工業協同組合) or federation of fishery cooperatives for mutual aid (共済水産業協同組合連合会) carrying on the business under Article 11, paragraph (1), item (xii) or Article 93, paragraph (1), item (vi)-2 of the Fishery Industry Cooperative Act.

農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合若しくは農業協同組合連合会又は水産業協同組合法（昭和二十…

国税（こくぜい）

A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.

国税通則法第二条第一号に規定する国税

子会社（こがいしゃ）

Another company in which a company holds more than half of the voting rights of all its shareholders or members (leaving out shares that cannot vote on any matter at a shareholders meeting, and counting shares treated as carrying votes under Article 879, paragraph (3) of the Companies Act); a company in which the company together with its subsidiaries, or its subsidiaries alone, hold such a majority is treated as its subsidiary too.

…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議決権を含む。以下この…

分割等（ぶんかつとう）

A company split, an in-kind contribution, an in-kind distribution (a corporation handing its shareholders assets other than money, for example as a dividend or on winding up) or a sale between wholly controlled group companies of an asset whose gain or loss on transfer is deferred under the Corporation Tax Act, listed in Article 71, paragraph (2) so that the special time limits of paragraph (1) reach the corporations on both sides; the supplementary provisions of Act No. 6 of 2001 apply that rule to those made on or after 1 April 2001.

分割、現物出資、法人税法第二条第十二号の五の二に規定する現物分配又は同法第六十一条の十一第一項（完全支配関係がある法人の間の取引の損益）の規定の適用を受ける同項に規定する譲渡損益調整資産の譲渡

収入等（しゅうにゅうとう）

In Part II, Chapter II (corporation tax on the international minimum tax amount (国際最低課税額)), the revenue or expenditure, or the profit or loss, of a company, etc. (会社等), as Article 82, item (v) defines it in setting what a flow-through entity (導管会社等) is.

第八十二条第五号に規定する収入等

株主等（かぶぬしとう）

Shareholders, members of a general partnership, limited partnership or limited liability company, and other investors in a corporation, as Article 2, paragraph (1), item (viii)-2 of the Income Tax Act defines them.

所得税法第二条第一項第八号の二に規定する株主等

積込み（つみこみ）

Loading onto a foreign ship or aircraft as referred to in Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods.

輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十二条第一項の積込み

地方税（ちほうぜい）

A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.

地方税法（昭和二十五年法律第二百二十六号）第一条第一項第四号に規定する地方税

構想区域（こうそうくいき）

An area that a prefecture's medical care plan (医療計画) sets under Article 30-4, paragraph (2), item (vii), following standards a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets for promoting the differentiation and coordination of bed functions in the region, for which its regional medical care vision (地域医療構想) is drawn up.

第三十条の四第一項に規定する医療計画（以下この条、次条及び第七条の三第一項において「医療計画」という。）において定める第三十条の四第二項第七号に規定する構想区域

租税条約（そぜいじょうやく）

A treaty Japan has concluded on taxes on income to avoid double taxation or prevent tax evasion, as referred to in the proviso to Article 2, paragraph (1), item (viii)-4.

第二条第一項第八号の四ただし書（定義）に規定する条約