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指名委員会等（しめいいいんかいとう）

The three committees of a company with nominating committee, etc.: its nominating committee, audit committee and remuneration committee.

会社法第二条第十二号（定義）に規定する指名委員会等

親金融機関等（おやきんゆうきかんとう）

A bank, financial instruments business operator (金融商品取引業者), insurance company or other person in a financial business set by Cabinet Order (政令) that holds a majority of the voting rights of a bank (Article 13-3-2) or of a bank holding company (Article 52-21-3), or is otherwise closely related to it in a way a Cabinet Order sets.

…密接な関係を有する者として政令で定める者のうち、銀行、金融商品取引業者（金融商品取引法第二条第九項（定義）に規定する金融商品取引業者をいう。以下同じ。）、保険会社（保険業法第二条第二項（定義）に規定する保険会社をいう。以下同じ。）その他政令で定める金融業を行う者

当期純損益金額（とうきじゅんそんえききんがく）

The net profit or net loss of a constituent entity (構成会社等) or joint venture (共同支配会社等) for a covered fiscal year (対象会計年度), in the amount a Cabinet Order (政令) sets, on which the consolidated financial statements used for it — its ultimate parent entity's, or for a joint venture those of the joint venture at the head of it — are based, as Article 82, item (xxvi) defines it.

第八十二条第二十六号（定義）に規定する当期純損益金額

金融商品取引所（きんゆうしょうひんとりひきじょ）

In Article 41, paragraph (2), item (ii), (f) and paragraph (5), a financial instruments exchange as defined in Article 2, paragraph (16) of the Financial Instruments and Exchange Act.

金融商品取引法（昭和二十三年法律第二十五号）第二条第十六項（定義）に規定する金融商品取引所

課税資産の譲渡等（かぜいしさんのじょうととう）

In Article 2, item (ix) and Article 15, paragraph (2), item (vii), a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act — a transfer or lending of assets or provision of services for consideration in the course of business, other than those on which Article 6, paragraph (1) of that Act imposes no consumption tax — but not a specified transfer, etc. of assets (特定資産の譲渡等: the provision of telecommunications services for businesses and of specified services) under item (viii-2) of that paragraph.

消費税法（昭和六十三年法律第百八号）第二条第一項第九号（定義）に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く

課税山林所得金額（かぜいさんりんしょとくきんがく）

Timber income (山林所得金額) less the deductions from income (所得控除) under Part II, Chapter II, Section 4 of the Income Tax Act, as Article 89, paragraph (2) of that Act defines it and Article 1, paragraph (2), item (v) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) adopts it.

それぞれ所得税法施行令（昭和四十年政令第九十六号。以下「令」という。）第一条第二項（定義）に規定する不動産所得、事業所得、山林所得、譲渡所得、不動産所得の金額、事業所得の金額、山林所得の金…

国際協力排出削減量（こくさいきょうりょくはいしゅつさくげんりょう）

In Article 10, paragraph (2), item (xiv) and Article 11, item (iv), international cooperative emission reductions as defined in Article 2, paragraph (8) of the Act on Promotion of Global Warming Countermeasures (Act No. 117 of 1998), and anything similar to them.

地球温暖化対策の推進に関する法律（平成十年法律第百十七号）第二条第八項（定義）に規定する国際協力排出削減量その他これに類似するもの

一時差異等調整引当額（いちじさいとうちょうせいひきあてがく）

In Article 18, the amount shown separately as a temporary difference adjustment allowance (一時差異等調整引当額) under Article 39, paragraph (3) or (6) of Cabinet Office Order No. 47 of 2006 on the accounting of investment corporations, as Article 2, paragraph (2), item (xxx) of that Cabinet Office Order (内閣府令) defines it.

…十七号）第三十九条第三項後段又は第六項後段（純資産の部の区分）の規定により同令第二条第二項第三十号（定義）に規定する一時差異等調整引当額として区分して表示される金額

信用農水産業協同組合連合会（しんようのうすいさんぎょうきょうどうくみあいれんごうかい）

In Article 18-4, paragraph (3), items (ii) and (v)(a), a credit federation of agricultural cooperatives, of fishery cooperatives or of fishery processing cooperatives, each a member of the Norinchukin Bank (農林中央金庫), as Article 2, paragraph (2) of the Act on Enhancement and Restructuring of Credit Business Conducted by The Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Cooperation, etc. (Act No. 118 of 1996) defines it.

再編強化法第二条第二項（定義）に規定する信用農水産業協同組合連合会

分割法人等（ぶんかつほうじんとう）

In Article 71, paragraph (2), the corporation on the giving side of a corporate split, etc. (分割等): one that transferred assets or liabilities in a company split, transferred assets as an in-kind contribution or an in-kind distribution, or sold to a wholly controlled group company an asset whose gain or loss on transfer is deferred — each as the Corporation Tax Act defines it.

同法第二条第十二号の二に規定する分割法人、同条第十二号の四に規定する現物出資法人、同条第十二号の五の二に規定する現物分配法人又は同法第六十一条の十一第一項に規定する譲渡損益調整資産を譲渡した法人

金融機関等（きんゆうきかんとう）

In Article 74-13-2, a financial institution covered by the Deposit Insurance Act — a bank, long-term credit bank, shinkin bank, credit cooperative, labour bank or similar body — or an agricultural or fishery cooperative covered by the Agricultural and Fishery Cooperatives Savings Insurance Act.

預金保険法（昭和四十六年法律第三十四号）第二条第一項各号（定義）に掲げる者及び農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）第二条第一項（定義）に規定する農水産業協同組合

生命保険契約（せいめいほけんけいやく）

In Article 225, paragraph (1), items (iv) and (vi), an insurance policy concluded by a life insurance company as defined in Article 2, paragraph (3) of the Insurance Business Act or by a foreign life insurance company, etc. as defined in Article 2, paragraph (8) of that Act, or a similar policy concluded by a small-amount and short-term insurance provider as defined in Article 2, paragraph (18) of that Act, other than one that foreign life insurance company, etc. concluded outside Japan.

保険業法第二条第三項（定義）に規定する生命保険会社若しくは同条第八項に規定する外国生命保険会社等の締結した保険契約又は同条第十…

分割承継法人等（ぶんかつしょうけいほうじんとう）

In Article 71, paragraph (2), the corporation on the receiving side of a corporate split, etc. (分割等): one that received assets or liabilities in a company split, received assets as an in-kind contribution or an in-kind distribution, or bought from a wholly controlled group company an asset whose gain or loss on transfer is deferred — each as the Corporation Tax Act defines it.

同法第二条第十二号の三に規定する分割承継法人、同条第十二号の五に規定する被現物出資法人、同条第十二号の五の三に規定する被現物分配法人又は同法第六十一条の十一第二項に規定する譲受法人

協同組織金融機関（きょうどうそしききんゆうきかん）

In Article 44, paragraph (1), a credit cooperative (信用協同組合), shinkin bank (信用金庫) or labour bank (労働金庫), as defined in Article 2, paragraph (2) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions.

金融機関等の更生手続の特例等に関する法律（平成八年法律第九十五号）第二条第二項に規定する協同組織金融機関

取引所売買有価証券（とりひきじょばいばいゆうかしょうけん）

In Article 37-2, paragraph (2), item (i), (a), securities traded mainly on a market opened by a financial instruments exchange (金融商品取引所) as defined in Article 2, paragraph (16) of the Financial Instruments and Exchange Act, including a similar exchange set up under foreign law.

その売買が主として金融商品取引法第二条第十六項（定義）に規定する金融商品取引所（これに類するもので外国の法令に基づき設立されたものを含む。イにおいて「金…

指定地域密着型介護老人福祉施設（していちいきみっちゃくがたかいごろうじんふくししせつ）

In Article 40-3, a community-based facility covered by public aid providing long-term care to the elderly (地域密着型介護老人福祉施設) — a special nursing home for the elderly with no more than 29 residents, as defined in Article 8, paragraph (22) of the Long-Term Care Insurance Act — whose daily-life care for its residents is a designated community-based service (指定地域密着型サービス) under Article 42-2, paragraph (1) of that Act.

…項（地域密着型介護サービス費の支給）に規定する指定地域密着型サービスに該当する同法第八条第二十二項（定義）に規定する地域密着型介護老人福祉施設入所者生活介護の事業を行う同項に規定する地域密着型介護老人福祉…

附帯税（ふたいぜい）

The taxes charged on top of the main tax, as defined in Article 2, item (iv) of the Act on General Rules for National Taxes: delinquent tax, interest tax, and the additional taxes for underpayment, failure to file, failure to pay withheld tax, and fraud.

国税通則法第二条第四号（定義）に規定する附帯税

購入業者（こうにゅうぎょうしゃ）

A person who buys articles (物品) as a business — the buyer in a door-to-door purchase (訪問購入).

信書便物（しんしょびんぶつ）

A letter carried by correspondence delivery (信書便), together with its packaging and anything else enclosed, as defined in Article 2, paragraph (3) of the Act on Correspondence Delivery by Private Business Operators; one sent in the ordinary way is presumed served when it would normally have arrived.

銀行法規定（ぎんこうほうきてい）

In Article 101, paragraph (2), Article 2, paragraphs (28) to (32) and Articles 52-63 to 52-83 of the Banking Act, with the penal provisions on them, which Article 101, paragraph (1) applies to designated dispute resolution organizations (指定紛争解決機関) with the terms its table replaces.