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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

信託業（しんたくぎょう）

Trust business as defined in Article 2, paragraph (1) of the Trust Business Act.

信託業法第二条第一項に規定する信託業

計算書類（けいさんしょるい）

The financial statements a stock company must prepare for each business year: the balance sheet, the profit and loss statement and the other statements a Ministry of Justice Order (法務省令) sets as needed to show its assets and its profit and loss.

第四百三十五条第二項に規定する計算書類

保管私物（ほかんしぶつ）

Belongings a person held in immigration detention has been handed to keep and use under Article 55-28, together with letters they have received and kept.

被収容者が前条第一項の規定により引渡しを受けて保管する物品（第五項の規定により引渡しを受けて保管する物品を含む。）及び被収容者が受けた信書でその保管するもの

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

円換算額（えんかんさんがく）

In Article 36-7 and Article 36-8, paragraph (1), the yen equivalent of an amount shown in a foreign currency, meaning that amount converted into Japanese yen, as Article 57-3, paragraph (1) of the Income Tax Act defines it.

法第五十七条の三第一項に規定する円換算額

相続人等（そうぞくにんとう）

The heir (including a universal legatee (包括受遺者)) of a person who died during the year, or that heir's own heir where the heir died without filing the refund claim before the day before four months had passed from the day after learning of the inheritance (or before leaving Japan, if earlier).

相続人（包括受遺者を含む。以下この項において同じ。）又は当該相続人がその相続の開始があつたことを知つた日の翌日から四月を経過した日の前日…

投資組合（とうしくみあい）

An investment limited partnership (投資事業有限責任組合) under Article 2, paragraph (2) of the Limited Partnership Act for Investment, or a similar partnership formed under a foreign partnership contract (外国組合契約).

投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合及び外国組合契約により成立するこれに類するもの

差益割合（さえきわりあい）

In Article 65-7, the ratio of the price of an asset listed in the table in Article 65-7(1) that the corporation transferred in the business year, less its book value just before the transfer plus any costs of the transfer, to that price.

当該事業年度において譲渡をした第一項の表の上欄に掲げる資産の当該譲渡に係る対価の額のうちに、当該対価の額から当該資産の譲渡直前の帳簿価額…

投資信託（とうししんたく）

An investment trust (投資信託) as defined in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations — an investment trust managed on the settlor's instructions or one not so managed — here one a trust company, etc. (信託会社等) accepts, for the reduced registration and license tax on real estate of Article 83-2-2, paragraph (2).

投資法人法第二条第三項に規定する投資信託

最高速度（さいこうそくど）

In Article 2, paragraph (1), item (iv), the speed a vehicle must not exceed under Article 22, paragraph (1) of the Road Traffic Act — the maximum speed that road signs or road markings designate for the road, or on other roads the maximum speed a Cabinet Order (政令) sets; when the vehicle driven is a motorized bicycle (原動機付自転車), it is instead the maximum speed for an ordinary motorcycle (普通自動二輪車), one of the classes of motor vehicle in Article 3 of the Road Traffic Act.

道路交通法第二十二条第一項の規定によりこれを超える速度で進行してはならないこととされている最高速度（原動機付自転車を運転する場合にあっては、同法第三条に規定する普通自動二輪車の最高速度）

親銀行等（おやぎんこうとう）

In Article 31-4, paragraph (2), of the parent corporations, etc. (親法人等) of a financial instruments business operator (金融商品取引業者) — corporations or other organizations that hold a majority of the voting rights of all its shareholders, etc., or otherwise meet the requirements a Cabinet Order (政令) sets for being closely related to it — one that is a bank, a cooperative financial institution (協同組織金融機関) or another financial institution a Cabinet Order specifies.

…品取引業者と密接な関係を有する法人その他の団体として政令で定める要件に該当する者（第三十三条の三第二項第三号及び第四十四条の三において「親法人等」という。）のうち、銀行、協同組織金融機関その他政令で定め…

中小企業者（ちゅうしょうきぎょうしゃ）

A small and medium-sized enterprise as defined in Article 2, paragraph (1) of the Small and Medium-sized Enterprise Basic Act: broadly, a company with capital of up to 300 million yen, or a company or individual business with up to 300 regular employees, in manufacturing, construction, transport and other industries; the limits are 100 million yen or 100 employees in wholesale, 50 million yen or 100 employees in services, and 50 million yen or 50 employees in retail.

中小企業基本法（昭和三十八年法律第百五十四号）第二条第一項に規定する中小企業者

医師等職員（いしとうしょくいん）

A physician or dentist employed at an immigration detention center or a Regional Immigration Services Bureau.

法第五十五条の十七第一項に規定する医師等職員

酒類製造者（しゅるいせいぞうしゃ）

In Article 74-4, a person licensed by the tax office director under Article 7, paragraph (1) of the Liquor Tax Act to make liquor.

酒税法（昭和二十八年法律第六号）第七条第一項（酒類の製造免許）に規定する酒類製造者

公益法人等（こうえきほうじんとう）

A public interest corporation, etc. as Article 24, paragraph 5 defines it: a public interest corporation, etc. (公益法人等) of Article 2, item 6 of the Corporation Tax Act, together with disaster prevention block improvement project associations (防災街区整備事業組合), condominium management associations and the other bodies listed there, approved neighbourhood associations (認可地縁団体), political party corporations and specified non-profit corporations (特定非営利活動法人).

第二十四条第五項に規定する公益法人等

建物の更新（たてもののこうしん）

In the provisions of Articles 62 to 64-4 that Article 64-5, paragraph (3) applies to a resolution to renew the building (建物更新決議), the renewal defined in Article 64-5, paragraph (1): changing the shape of the common areas (共用部分) to maintain or restore the usefulness of the building's main structural parts (including securing the usefulness they should normally have), together with the change this brings to the shape, floor area or relative position of every exclusively-owned area (専有部分).

第六十四条の五第一項に規定する建物の更新

対象姿態等（たいしょうしたいとう）

In Chapter IV, any of three kinds of pose: a covered sexual pose, etc. (対象性的姿態等) that was photographed through the acts in Article 2, paragraph (1), items (i) to (iii), or was the content of images transmitted through the acts in Article 5, paragraph (1), items (i) to (iii), or a sexual pose, etc. (性的姿態等) photographed or transmitted through the acts in item (iv) of either paragraph; a person's pose of a kind listed in Article 2, paragraph (1) of the Act on the Prevention of Damage Caused by the Provision, etc. of Private Sexual Image Records in an image that paragraph covers; and a child's pose of a kind listed in Article 2, paragraph (3) of the Act on Regulation and Punishment of Acts Relating to Child Prostitution and Child Pornography, and the Protection of Children.

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