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租税条約（そぜいじょうやく）

A tax treaty as referred to in Article 162, paragraph 1 of the Income Tax Act: a treaty Japan has concluded on taxes on income to avoid double taxation or prevent tax evasion.

所得税法第百六十二条第一項に規定する租税条約

審議会等（しんぎかいとう）

A council or similar body as Article 8 of the National Government Organization Act provides: a body of several members that a national administrative organ may set up under an Act (法律) or Cabinet Order (政令) to study and deliberate important matters, review appeals, or handle other affairs best decided together by people of learning and experience; Article 34, paragraph (5) leaves to Cabinet Order the one that studies textbooks submitted for authorization (検定).

国家行政組織法（昭和二十三年法律第百二十号）第八条に規定する機関

株式分配（かぶしきぶんぱい）

A distribution in kind, by way of a dividend, of all the shares of a wholly owned subsidiary to the distributing company's shareholders, as defined in Article 2, item (xii)-15-2 of the Corporation Tax Act.

同法第二条第十二号の十五の二に規定する株式分配

所得税額（しょとくぜいがく）

The income tax worked out under the section on tax rates, from which the dividend credit is deducted under Article 92.

前節（税率）の規定による所得税の額

特定資産（とくていしさん）

In Article 60-3, assets of kinds a Cabinet Order (政令) specifies that a corporation showing a loss, etc. (欠損等法人) held at the start of the business year including the day it came under control (支配日), or received on or after the start of the applicable business year (適用事業年度) in a qualified company split or contribution in kind from the controlling person, or in a qualified organizational restructuring, etc. (適格組織再編成等) from a related person (関連者).

…二第一項に規定する他の者を分割法人若しくは現物出資法人とする適格分割若しくは適格現物出資又は同項第三号に規定する関連者を被合併法人、分割法人、現物出資法人若しくは現物分配法人とする適格組織再編成等（適格…

割賦販売（かっぷはんばい）

An installment sale as defined in Article 2, paragraph (1) of the Installment Sales Act (Act No. 159 of 1961) — among other things, selling designated goods or rights (指定商品, 指定権利), or providing designated services (指定役務), on terms that the price is received over two months or more in three or more payments.

割賦販売法（昭和三十六年法律第百五十九号）第二条第一項に規定する割賦販売

信託債権（しんたくさいけん）

In Article 244-4 and Article 244-7, a trust claim as defined in Article 21, paragraph (2), item (ii) of the Trust Act: a claim relating to an obligation covered by the trust property (信託財産責任負担債務) that is not a beneficiary claim (受益債権).

信託法第二十一条第二項第二号に規定する信託債権

繰延資産（くりのべしさん）

In Chapter II (special provisions on the Income Tax Act), deferred assets as defined in Article 2, paragraph (1), item (xx) of the Income Tax Act: expenses an individual pays in connection with an activity producing real estate income (不動産所得), business income (事業所得), timber income (山林所得) or miscellaneous income (雑所得) whose effect lasts a year or more after the day of payment, of kinds a Cabinet Order (政令) specifies.

所得税法第二条第一項第二十号に規定する繰延資産

特定合併（とくていがっぺい）

In Article 37-14-3(6), a merger in which the shareholders, etc. (株主等) of the merged corporation receive nothing but shares of one foreign corporation among the foreign merging parent corporations (外国合併親法人), leaving aside dividends and payments to shareholders who opposed the merger and asked to be bought out.

合併で、法人税法第二条第十一号に規定する被合併法人の株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。以下この項において同じ。）に外国合併親法人のうちいずれか一の外国法人の株…

貸借料等（たいしゃくりょうとう）

In Article 67-17(7) and (8), the gains from bond transactions with a repurchase/resale agreement (債券現先取引) of kinds a Cabinet Order (政令) specifies, and the money paid as the fee for lending securities to a specified financial institution, etc. (特定金融機関等) under a securities lending transaction, that a foreign financial institution, etc. (外国金融機関等) receives.

…ずる差益として政令で定めるもの又は同条第一項に規定する証券貸借取引による特定金融機関等に対する同項各号に掲げる有価証券の貸付けの対価として支払われる金銭

削除情報等（さくじょじょうほうとう）

In Article 41 (and in paragraph (7) of that Article as Article 42, paragraph (3) applies it), the identifiers or the equivalent (記述等) and individual identification codes (個人識別符号) deleted from personal information used to make pseudonymized personal information (仮名加工情報), together with information on how it was processed under Article 41, paragraph (1).

仮名加工情報の作成に用いられた個人情報から削除された記述等及び個人識別符号並びに前項の規定により行われた加工の方法に関する情報

満了基準日（まんりょうきじゅんび）

The earlier of the day five years after a resident leaves Japan (国外転出) — ten years where an extension is filed under Article 137-2, paragraph (2) — and the day the person returns to Japan or another case of Article 60-2, paragraph (6), item (i) or (iii), or one a Cabinet Order (政令) specifies, arises; the deferral of tax on departure under Article 137-2 lasts until four months after the day after it.

当該国外転出の日から五年を経過する日又は帰国等の場合（第六十条の二第六項第一号又は第三号に掲げる場合その他政令で定める場合をいう。次項において同じ。）に該当することとなつた日のいずれか早い日

全国連合会（ぜんこくれんごうかい）

In Article 40-7, paragraph (2), a federation of agricultural cooperatives (農業協同組合連合会) or a federation of fishery cooperatives for mutual aid (共済水産業協同組合連合会) of the kind in item (i) of that paragraph whose business covers the whole country.

前号に規定する農業協同組合連合会又は共済水産業協同組合連合会のうちその業務が全国の区域に及ぶもの

特定障害者（とくていしょうがいしゃ）

In Article 21-4, paragraphs (1) and (2), a person with a particular disability (特別障害者) as defined in Article 19-4, paragraph (2), or another person with a disability (障害者) as defined there who, as a Cabinet Order (政令) specifies, has a mental disability, such as one who usually lacks the capacity to understand matters; in either case other than a person who falls under Article 1-4, paragraph (1), items (ii) to (iv).

第十九条の四第二項に規定する特別障害者（第一条の四第一項第二号から第四号までの規定に該当する者を除く。以下この項において「特別障害者」という。）及び第十九条の四第二項に規定…

特別障害者（とくべつしょうがいしゃ）

A person with a particular disability as defined in Article 2, paragraph (1), item (xxix) of the Income Tax Act: a person with a disability (障害者) who has a severe mental or physical disability, as a Cabinet Order (政令) specifies.

所得税法第二条第一項第二十九号に規定する特別障害者

無免許運転（むめんきょうんてん）

Driving on a road a motor vehicle (自動車) that only the holder of a driver's license (運転免許), or a person whom Article 107-2 of the Road Traffic Act lets drive on an international driving permit (国際運転免許証) or foreign driver's license (外国運転免許証), may drive, either without the license (including while it is suspended) or without holding that permit or foreign license; the latter includes driving on one by a person whom Article 88, paragraph (1), items (ii) to (iv) of the Road Traffic Act excludes from being granted a license, such as one whose license is suspended or was cancelled or who is banned from driving, and driving on one more than one year after the day of landing (上陸) in Japan, where a return within three months does not count as a landing for a person recorded in the resident register (住民基本台帳) who left with a confirmation of departure (出国の確認), a re-entry permit (再入国の許可), including one treated as granted on leaving, or a refugee travel document (難民旅行証明書); "road" is as Article 2, paragraph (1), item (i) of the Road Traffic Act defines it, which also covers other places used for general traffic.

…る場合を含む。）又は当該国際運転免許証若しくは外国運転免許証を所持しないで（同法第八十八条第一項第二号から第四号までのいずれかに該当する場合又は本邦に上陸（住民基本台帳法（昭和四十二年法律第八十一号）に基づき住民基本台帳に記録されている者が出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第六十条第一項の規定による出国の確認、同法第二十六条第一項の規定による再入国の許可（同法第二十六条…

プログラム（ぷろぐらむ）

Instructions to a computer (電子計算機), including its input and output devices, combined so that they can produce a particular result.

電子計算機（入出力装置を含む。この項及び第九十九条の三第一項第一号を除き、以下同じ。）に対する指令であつて、一の結果を得ることができるように組み合わされたもの

不動産の表示（ふどうさんのひょうじ）

The registered details that describe a piece of land or a building itself, such as its location, parcel number or building number, land category, area, and a building's type, structure and floor area, as listed in Article 27, items (i), (iii) and (iv), Article 34(1), Article 43(1), Article 44(1) and Article 58(1).

不動産についての第二十七条第一号、第三号若しくは第四号、第三十四条第一項各号、第四十三条第一項、第四十四条第一項各号又は第五十八条第一項各号に規定する登記事項

特定産業分野（とくていさんぎょうぶんや）

One of the industries short of workers in which foreign nationals may be employed as Specified Skilled Workers, as provided in Appended Table I (2).

別表第一の二の表の特定技能の項の下欄第一号に規定する特定産業分野

健康管理時間（けんこうかんりじかん）

The total time a worker under the highly-skilled professional system has spent working, both at the workplace and outside it, which the employer must track to look after the worker's health under Labor Standards Act Article 41-2, paragraph (1), item (iii).

同項第三号に規定する健康管理時間