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公開買付報告書（こうかいかいつけほうこくしょ）

In Section 2 of Chapter 2-2, the tender offer report under Article 27-13, paragraph (2) as Article 27-22-2, paragraph (2) applies it to a tender offer an issuer makes for its own listed share certificates, etc. (上場株券等).

第二項において準用する第二十七条の十三第二項に規定する公開買付報告書

株券等保有割合（かぶけんとうほゆうわりあい）

In Chapter II-3, the ratio of the share certificates, etc. (株券等) a holder holds — less those it must deliver after selling them through margin transactions or similar transactions, and with those of its joint holders (共同保有者) added — to the issuer's total issued shares plus the share certificates, etc. other than shares that the holder and its joint holders hold, each counted as Cabinet Office Orders (内閣府令) set.

株券等の保有者（同項に規定する保有者をいう。以下この章において同じ。）の保有（前項第一号若しくは第二号に規定する権限又は同項第三号に規定する権利を有する場合を含む。以下この章において同じ。）に係る当該株券等（自己株式（会社法…

短期入所生活介護（たんきにゅうしょせいかつかいご）

Admitting a person requiring long-term care at home (居宅要介護者) for a short period to a facility a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies under Article 5-2, paragraph (4) of the Act on Social Welfare for the Elderly, or to a short-term stay facility for the elderly (老人短期入所施設) under Article 20-3 of that Act, and giving care with bathing, toileting, meals and other daily needs and functional training there.

居宅要介護者について、老人福祉法第五条の二第四項の厚生労働省令で定める施設又は同法第二十条の三に規定する老人短期入所施設に短期間入所させ、当該施設に…

通算対象所得金額（つうさんたいしょうしょとくきんがく）

An amount of income subject to group tax sharing as defined in Article 64-5, paragraph 3 of the Corporation Tax Act that has been included in the gross profits (益金の額) of a group tax sharing corporation (通算法人) for a business year in which it had a deficit, the corporation tax levy (法人税割) base being reduced by an amount for it in later business years.

同法第六十四条の五第三項に規定する通算対象所得金額で同項の規定により益金の額に算入されたもの

配賦欠損金控除額（はいふけっそんきんこうじょがく）

The amount in Article 64-7, paragraph 1, item 2(d) of the Corporation Tax Act multiplied by the non-specified deductible ratio (非特定損金算入割合), or the amount paragraph 5 of that Article provides for, to the extent deducted as a loss under Article 57, paragraph 1 of that Act; the corporation tax levy (法人税割) base is reduced by an amount for it in later business years.

同法第六十四条の七第一項第二号ニに掲げる金額に非特定損金算入割合を乗じて計算した金額（同条第五項の規定の適用がある場合には、同項第二号イに規定する場合における当該金額）で同法第五十七条第一項の規定により損金の額に算入されたもの

還付対象欠損金額（かんぷたいしょうけっそんきんがく）

The total of the amounts on which the corporation tax refunds computed under Article 80, paragraphs 12 and 13 of the Corporation Tax Act were based; where such an amount arose in an interim period or a business year beginning within the previous ten years, an amount for it is deducted from the corporation tax levy (法人税割) base.

同法第八十条第十二項の規定により計算した還付を受けるべき金額の計算の基礎となつた金額と同条第十三項の規定により計算した還付を受けるべき金額の計算の基礎となつた金額の合計額

電子情報処理組織（でんしじょうほうしょりそしき）

The computer system linking the computers the Minister of Justice uses — including their magnetic disks (磁気ディスク) and input and output devices — with the computers used by mayors of cities, towns and villages (市町村長) over telecommunications lines.

法務大臣の使用に係る電子計算機（磁気ディスク（これに準ずる方法により一定の事項を確実に記録することができる物を含む。以下同じ。）及び入出力装置を含む。以下同じ。）と市町村長の使用…

外国商品市場取引（がいこくしょうひんしじょうとりひき）

A foreign commodity market transaction as defined in Article 2, paragraph (13) of the Commodity Derivatives Transaction Act.

同法第二条第十三項に規定する外国商品市場取引

過去適用事業年度（かこてきようじぎょうねんど）

In Article 69(18) and (21), a business year that began before the current business year of a group tax sharing corporation (通算法人) and to which Article 69(15) applied.

当該対象事業年度開始の日前に開始した各事業年度で第十五項の規定の適用を受けた事業年度

小規模居住用家屋（しょうきぼきょじゅうようかおく）

A house used as a home that a Cabinet Order (政令) sets as small, as Article 41(16) defines it.

第四十一条第十六項に規定する小規模居住用家屋

特別税額控除規定（とくべつぜいがくこうじょきてい）

In this paragraph and the next, paragraphs (1), (4), (7) and (14) of this Article, which allow special credits against corporation tax for experimental research.

第一項、第四項、第七項及び第十四項の規定

地方独立行政法人（ちほうどくりつぎょうせいほうじん）

A corporation that a local government (地方公共団体) sets up under the Local Independent Administrative Agency Act to carry out, efficiently and effectively, public work in its area that must be done reliably, that the local government need not do itself, and that it judges might not get done if left to the private sector, as Article 2(1) of that Act defines it.

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

金融商品取引行為（きんゆうしょうひんとりひきこうい）

In Article 34 of the Financial Instruments and Exchange Act as Article 62-17, paragraph (2) reads it, the acts listed in the items of Article 2, paragraph (8) of that Act.

第二条第八項各号に掲げる行為

認定銀行持株会社（にんていぎんこうもちかぶがいしゃ）

A bank holding company that the Prime Minister (内閣総理大臣) has certified under Article 52-23-2, paragraph (7) as meeting the standards set by Cabinet Office Order (内閣府令) for the sound and appropriate management of itself, its subsidiary banks and its subsidiaries engaged exclusively in advanced special banking services (特例銀行業高度化等業務), which it may then have as subsidiaries.

次項の認定を受けた銀行持株会社

職業紹介事業者等（しょくぎょうしょうかいじぎょうしゃとう）

An employment placement agency (職業紹介機関) as defined in Article 2 of the Act on Comprehensively Advancing Labor Measures, and Stabilizing the Employment of Workers, and Enriching Workers' Vocational Lives, or a person who, as a business, gives vocational guidance (職業指導) under Article 4, paragraph (4) of the Employment Security Act suited to the job seeker's aptitude, experience and circumstances, other than Public Employment Security Offices (公共職業安定所) and other employment security agencies.

…十二号）第二条に規定する職業紹介機関又は業として職業安定法（昭和二十二年法律第百四十一号）第四条第四項に規定する職業指導（職業に就こうとする者の適性、職業経験その他の実情に応じて行うものに限る。）を行う…

居住者又は非居住者（きょじゅうしゃまたはひきょじゅうしゃ）

In Chapter II (special provisions on the Income Tax Act), a resident — an individual who has a domicile (住所) in Japan or has had a residence (居所) there continuously for one year or more up to now — or a nonresident — any other individual — as defined in Article 2, paragraph (1), items (iii) and (v) of the Income Tax Act.

それぞれ所得税法第二条第一項第三号又は第五号に規定する居住者又は非居住者

特別試験研究費の額（とくべつしけんけんきゅうひのがく）

The part of experimental research expenses (試験研究費) that a Cabinet Order (政令) specifies as relating to experimental research it specifies, such as research done jointly with, or commissioned to, national research institutions, universities or others, research done under a licence of intellectual property rights from a small or medium-sized enterprise, research on medicines for which few patients exist, and research paying personnel costs to people with advanced expertise.

…て行う試験研究、国の試験研究機関、大学その他の者に委託する試験研究、中小企業者（第四十二条の四第十九項第七号に規定する中小企業者をいう。）からその有する知的財産権（知的財産基本法（平成十四年法律第百二十…

特定株式控除未済額（とくていかぶしきこうじょみさいがく）

In Article 37-13, where the year's income from transfers of shares, etc. before the deduction falls short of the total deductible cost of specified shares (特定株式) acquired, the part of the shortfall attributable to specified shares under items (i) and (ii) of Article 37-13(1), worked out as a Cabinet Order (政令) sets.

…金額の合計額が控除対象特定株式取得金額の合計額に満たない場合におけるその満たない部分の金額のうち、同項第一号又は第二号に定める特定株式に係る部分の金額として政令で定めるところにより計算した金額

予定納税特別控除額（よていのうぜいとくべつこうじょがく）

The fixed 30,000 yen that Article 41-3-5, paragraph 3 sets as the special deduction from a resident's tax prepayment (予定納税額), which Article 41-3-6 subtracts from the amount payable in the first instalment where the prepayment is reduced on approval.

前条第三項に規定する予定納税特別控除額

特定債券現先取引等（とくていさいけんげんさきとりひきとう）

Bond transactions with a repurchase or resale agreement (債券現先取引, as Article 42-2(1) defines them) and bond lending or borrowing against cash collateral, of the kinds a Cabinet Order (政令) specifies.

債券現先取引（第四十二条の二第一項に規定する債券現先取引をいう。）及び現金担保付債券貸借取引（現金を担保として債券の借入れ又は貸付けを行う取引をいう。）で、政令で定めるもの