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ストーカー行為（すとーかーこうい）

Doing pursuit, etc. (つきまとい等) or obtaining location information without consent, etc. (位置情報無承諾取得等) repeatedly to the same person — where the acts in items 1 to 4 of Article 2(1), or sending email, etc. (電子メールの送信等) under item 5, count only when done in a way that makes the person fear for their physical safety, the peace of their home or other places they are, or their reputation, or fear that their freedom of movement will be seriously harmed.

同一の者に対し、つきまとい等（第一項第一号から第四号まで及び第五号（電子メールの送信等に係る部分に限る。）に掲げる行為については、身体の…

在留資格証明書（ざいりゅうしかくしょうめいしょ）

A certificate of status of residence under Article 20, paragraph (4) of the Immigration Control and Refugee Recognition Act: a certificate stating a new status of residence (在留資格) and period of stay, issued when a change of status of residence is permitted to a foreign national who is not to be a mid- to long-term resident (中長期在留者) and holds no passport, or the new status and period entered on one already issued.

入管法第二十条第四項に規定する在留資格証明書

個人番号カード（こじんばんごうかーど）

An Individual Number Card as defined in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: a card showing, among other things, the holder's name, address, date of birth, sex and Individual Number (個人番号), with a photograph unless the holder is below an age set by Ministerial Order, and with that information also recorded electronically.

行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号。以下「番号利用法」という。）第二条第七項に規定する個人番号カード

被災純損失金額（ひさいじゅんそんしつきんがく）

A net loss from disaster damage to business assets as defined in Article 70-2, paragraph 4, item 1 of the Income Tax Act — the part of a year's net loss that relates, as a Cabinet Order (政令) specifies, to the total of the losses a specified disaster caused to inventory (棚卸資産特定災害損失額), to fixed assets (固定資産特定災害損失額) and to timber (山林特定災害損失額) that are not losses under Article 70, paragraph 2, item 1 of that Act — leaving out any that arose in the year of the specified extraordinary disaster (特定非常災害発生年).

所得税法第七十条の二第四項第一号に規定する被災純損失金額をいい、当該特定非常災害発生年において生じたものを除く

戸籍電子証明書（こせきでんししょうめいしょ）

An electronic record (電磁的記録), in a form a Ministry of Justice Order (法務省令) specifies, certifying all or part of what is recorded in a family register (戸籍) kept on magnetic disk (磁気ディスク) under Article 119.

第百十九条の規定により磁気ディスクをもつて調製された戸籍に記録された事項の全部又は一部を証明した電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができ…

除籍電子証明書（じょせきでんししょうめいしょ）

An electronic record (電磁的記録) certifying all or part of what is recorded in a removed family register (除かれた戸籍) kept on magnetic disk (磁気ディスク) under Article 119.

第百十九条の規定により磁気ディスクをもつて調製された除かれた戸籍に記録された事項の全部又は一部を証明した電磁的記録

商品先物取引等（しょうひんさきものとりひきとう）

In Article 90-5, paragraph (1), item (i), a commodity futures transaction (商品先物取引) or foreign commodity market transaction (外国商品市場取引) as Article 224-5, paragraph (1), item (i) of the Income Tax Act defines them, or an over-the-counter commodity derivatives transaction (店頭商品デリバティブ取引) as item (iii) of that paragraph defines it.

法第二百二十四条の五第一項第一号に規定する商品先物取引若しくは外国商品市場取引又は同項第三号に規定する店頭商品デリバティブ取引

個人番号カード（こじんばんごうかーど）

An Individual Number Card as defined in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: a card showing, among other things, the holder's name, address, date of birth, sex and Individual Number (個人番号), with a photograph unless the holder is below an age set by Ministerial Order, and with that information also recorded electronically.

行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号。以下「番号利用法」という。）第二条第七項に規定する個人番号カード

電気通信事業者（でんきつうしんじぎょうしゃ）

A telecommunications carrier as defined in the Telecommunications Business Act: a person registered under Article 9 of that Act, or who has given notice under Article 16(1) of that Act, to run a business of providing telecommunications services (電気通信役務) to meet other people's demand.

電気通信事業法第二条第五号に規定する電気通信事業者

特定管理株式等（とくていかんりかぶしきとう）

Shares or bonds of a domestic corporation that an individual held in a specified account (特定口座) as listed shares, etc. (上場株式等) until they ceased to be listed shares, etc., and that from that day on have been kept without a break in a specified management account (特定管理口座) opened with the same financial instruments business operator, etc. (金融商品取引業者等) — recorded in the book-entry register (振替口座簿) for that account or held in its custody.

当該居住者又は恒久的施設を有する非居住者の開設する特定口座（次条第三項第一号に規定する特定口座をいう。以下この項において同じ。）に係る同条第一項に規定する特定口座内保管上場株式等（政令で定めるところにより特定口座に移管されたものを除く。）が上場…

通算前欠損金額（つうさんまえけっそんきんがく）

A deficit before group tax sharing as defined in Article 64-5, paragraph (1) of the Corporation Tax Act — a group tax sharing corporation's (通算法人) deficit (欠損金額) for a business year, worked out as if Article 59, paragraphs (3) and (4), Article 62-5, paragraph (5), Article 64-5 and Article 64-7, paragraph (6) of that Act did not apply — other than any part that Article 64-6 of that Act treats as not existing.

法人税法第六十四条の五第一項に規定する通算前欠損金額をいい、同法第六十四条の六の規定によりないものとされたものを除く

間接課税済金額（かんせつかぜいずみきんがく）

For a domestic corporation receiving dividends of surplus, etc. (剰余金の配当等) from a foreign corporation, the part of the taxable amount (課税対象金額), partially taxable amount (部分課税対象金額) or partially taxable amount for a financial subsidiary, etc. (金融子会社等部分課税対象金額) of another foreign corporation that was counted in the domestic corporation's gross profits (益金) in the business years that began within two years before its dividend business year, worked out, as a Cabinet Order (政令) sets, from the number of shares, etc. it holds indirectly in that other corporation and any relationship of substantive control (実質支配関係), less the dividends from the first corporation in those years already excluded under this rule, as Article 66-8, paragraph (10), item (ii)(b) defines it.

第十項第二号ロに規定する間接課税済金額

輸出酒類販売場（ゆしゅつしゅるいはんばいじょう）

In Article 87-6, paragraphs (10) and (11), a liquor manufacturing site that is also a tax-free shop (輸出物品販売場), run by a liquor manufacturer and permitted under Article 87-6, paragraph (8) by the district tax office director to sell liquor free of tax to buyers eligible for tax-free purchase (免税購入対象者).

第八項に規定する輸出酒類販売場

中期目標の期間（ちゅうきもくひょうのきかん）

In Article 38-8(2)(i) and Article 38-11(1)(ii) and (iii), the period, within the three to five years Article 38-8(1) allows, that the competent ministers (主務大臣) set for the medium-term objectives (中期目標) of the Japan Agency for Local Authority Information Systems (機構).

前項の期間の範囲内で主務大臣が定める期間

特定資金移動業（とくていしきんいどうぎょう）

Funds transfer services (資金移動業) consisting only of funds transfer transactions in specified trusts (特定信託為替取引), carried on as a business.

第三十六条の二第四項に規定する特定資金移動業

介護老人福祉施設（かいごろうじんふくししせつ）

An intensive care home for the elderly (特別養護老人ホーム) under Article 20-5 of the Act on Social Welfare for the Elderly with 30 or more places, whose purpose is to give the people requiring long-term care (要介護者) admitted to it bathing, toileting, eating and other daily-life care, functional training, health management and care in the course of medical treatment under a facility service plan (施設サービス計画).

老人福祉法第二十条の五に規定する特別養護老人ホーム（入所定員が三十人以上であるものに限る。以下この項において同じ。）であって、当該特別養護老人ホームに入所する要介護者に対し、施設サービス計画に基づいて…

三歳未満児童手当（さんさいみまんじどうてあて）

In Chapter III on costs, the part of child allowance (児童手当) calculated from the number of covered children under three (三歳未満支給対象児童) or children placed in a facility, etc. under three (三歳未満施設入所等児童), or from the amount for a child under three (三歳未満児童算定額), which Article 6(3) sets at 15,000 yen.

児童手当のうち、第六条第二項第五号に規定する三歳未満支給対象児童若しくは同項第九号に規定する三歳未満施設入所等児童の人数又は同条第三項に規定する三歳未満児童算定額により算定した額に係る部分

複数業務要因災害（ふくすうぎょうむよういんさいがい）

An injury, illness, disability or death of a multiple-job worker (複数事業労働者), including a person similar to one that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, caused by the work of two or more of their businesses.

同項第二号の複数業務要因災害

係る支払対価の額（かかるしはらいたいかのがく）

In Article 32, paragraph (1), the amount paid for a specified taxable purchase (特定課税仕入れ) as Article 30, paragraph (1) uses it: under Article 30, paragraph (6), all the money, things, rights and other economic benefits paid or payable as consideration for it.

同項に規定する特定課税仕入れに係る支払対価の額

受益者連続型信託（じゅえきしゃれんぞくがたしんたく）

In Article 9-3, paragraph (1), a trust under Article 91 of the Trust Act (Act No. 108 of 2006), which provides that on a beneficiary's death another person acquires a new beneficial interest, a trust providing for a person who holds the power to designate beneficiaries under Article 89, paragraph (1) of that Act, or a similar trust a Cabinet Order (政令) specifies.

…死亡により他の者が新たに受益権を取得する旨の定めのある信託の特例）に規定する信託、同法第八十九条第一項（受益者指定権等）に規定する受益者指定権等を有する者の定めのある信託その他これらの信託に類するものと…