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特別永住者（とくべつえいじゅうしゃ）

A special permanent resident as provided for in the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (特例法, Act No. 71 of 1991): a person who lost Japanese nationality under the Treaty of Peace with Japan while living in Japan, or such a person's descendant born and living in Japan, who may live permanently in Japan as that Act provides.

日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号。以下「特例法」という。）に定める特別永住者

未使用残高（みしようざんだか）

In Article 3, paragraphs (8) and (9) and Article 11-2, paragraph (1), item (i), for a prepaid payment instrument for an amount of money, the amount still usable to pay, and for one for goods or services, the quantity still claimable, converted into money as a Cabinet Office Order (内閣府令) provides.

第一項第一号の前払式支払手段にあっては代価の弁済に充てることができる金額をいい、同項第二号の前払式支払手段にあっては給付又は提供を請求することができる物品等又は役務の数量を内閣府令で定めると…

特定監理事業（とくていかんりじぎょう）

Supervising business (監理事業) for organizations that carry out only stage (i) or stage (ii) of supervising-organization-type technical intern training (団体監理型技能実習).

第一号団体監理型技能実習又は第二号団体監理型技能実習のみを行わせる団体監理型実習実施者について実習監理を行う事業

再生医療等製品（さいせいいりょうとうせいひん）

In Article 6-4-4, paragraphs (1) and (3), a regenerative medicine product as defined in Article 2, paragraph (9) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices — a product a Cabinet Order (政令) names that is made by culturing or otherwise processing human or animal cells to rebuild, repair or form body structures or functions or to treat or prevent disease, or that contains genes to be introduced into cells to treat disease — other than one intended only for animals.

医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第二条第一項、第四項及び第九項にそれぞれ規定する医薬品、医療機器及び再生医療等製品をいい、専ら動物…

電子提供措置の中断（でんしていきょうそちのちゅうだん）

In Article 325-6, a break in a company's online posting of the materials for a shareholders' meeting during the period it must keep them posted: the information stops being available to shareholders, or is changed after posting other than by a correction made openly under Article 325-3, paragraph (1), item (vii).

株主が提供を受けることができる状態に置かれた情報がその状態に置かれないこととなったこと又は当該情報がその状態に置かれた後改変されたこと（同項第七号の規定により修正されたことを除く。）

企業単独型技能実習（きぎょうたんどくがたぎのうじっしゅう）

Technical intern training that starts with a Japanese public or private organization taking in foreign employees of its own offices abroad, or of a foreign organization closely related to it, to attend the necessary lectures and work at its offices in Japan under an employment contract; it runs in three stages — (i) acquiring skills, (ii) increasing proficiency and (iii) attaining proficiency — each under the matching Technical Intern Training (技能実習) status of residence (在留資格).

次に掲げるもの

金融商品取引業者等（きんゆうしょうひんとりひきぎょうしゃとう）

A financial instruments business operator as defined in Article 2, paragraph (9) of the Financial Instruments and Exchange Act that carries on type I financial instruments business, or a registered financial institution as defined in Article 2, paragraph (11) of that Act.

…する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う者に限る。第七号において「金融商品取引業者」という。）又は同法第二条第十一項に規定する登録金融機関

電子決済手段の管理（でんしけっさいしゅだんのかんり）

Managing electronic payment instruments (電子決済手段) for others, other than management a Cabinet Office Order (内閣府令) sets as unlikely to harm users in view of its content: the act in Article 2, paragraph (10), item (iii).

第三号に掲げる行為

公的年金等に係る雑所得の金額（こうてきねんきんとうにかかるざつしょとくのきんがく）

In Article 41-3-11, paragraph (4), the amount in Article 35, paragraph (2), item (i) of the Income Tax Act: a year's revenue from public pensions or retirement packages (公的年金等) less the deduction for public pensions or retirement packages (公的年金等控除額).

所得税法第三十五条第二項第一号に掲げる金額

標章（ひょうしょう）

A mark as defined in Article 2, paragraph (1) of the Trademark Act: anything people can perceive that is made of characters, figures, signs, three-dimensional shapes or colours or a combination of them, sounds, or anything else a Cabinet Order (政令) sets.

商標法第二条第一項に規定する標章

機能（きのう）

The functions the offices concerned perform in the transaction being described: personnel functions for assuming and managing risk (the possibility of gains or losses from changes in exchange rates, market interest rates, economic conditions or other factors), personnel functions concerning to which office assets belong, and other functions.

…要因による当該国外事業所等帰属外部取引に係る利益又は損失の増加又は減少の生ずるおそれをいう。以下この号において同じ。）の引受け及び管理に関する人的機能、資産の帰属に係る人的機能その他の機能

重油（じゅうゆ）

Heavy oil listed in subheading 2710.19-1-(3) or 2710.20-1-(4) of the Appended Table of the Customs Tariff Act, in the rule of Article 90-3-4 refunding petroleum and coal tax (石油石炭税) on petroleum products used for specified transport, farming, forestry and fishing, or power generation.

同表第二七一〇・一九号の一の（三）又は第二七一〇・二〇号の一の（四）に掲げる重油

獣畜（じゅうちく）

Livestock as defined in Article 3, paragraph (1) of the Slaughterhouse Act — cattle, horses, pigs, sheep and goats — together with the other animals an Order of the Ministry of Health, Labour and Welfare (厚生労働省令) names.

と畜場法（昭和二十八年法律第百十四号）第三条第一項に規定する獣畜及び厚生労働省令で定めるその他の物

保育料（ほいくりょう）

In Article 22, the childcare charges the mayor of the municipality (市町村長) may collect out of a recipient's child allowance (児童手当): costs of the municipality's placing of a child in a nursery centre (保育所) or other childcare under Article 24(5) or (6) of the Child Welfare Act, collected under Article 56(2) of that Act, and unpaid childcare charges the municipality may recover under Article 56(6) or (7) of that Act in the way overdue local tax is recovered.

同条第二項の規定により徴収する費用（同法第五十一条第四号又は第五号に係るものに限る。）又は同法第五十六条第六項若しくは第七項の規定により地方税の滞納処分の例により処分することができる費用

利用者（りようしゃ）

In Article 39, a user in either sense: a person given a card or similar means (カード等) for installment sales under Article 2, paragraph (1), item (ii), or for the intermediation of comprehensive credit purchases (包括信用購入あつせん) under Article 2, paragraph (3), item (i).

第二条第一項第二号に規定する利用者及び同条第三項第一号に規定する利用者

営業所（えいぎょうしょ）

In Article 1-5, the business office, office or similar place at which a trust taxed as a corporation (法人課税信託) was entrusted, as Article 6-3, item (i) of the Income Tax Act defines it.

法第六条の三第一号（受託法人等に関するこの法律の適用）に規定する営業所

大法人（だいほうじん）

In Article 143, paragraph (5), items (ii) and (iii), a corporation with stated capital or capital contributions of 500 million yen or more, a mutual company (相互会社), or a trust corporation (受託法人) under Article 4-3; a foreign corporation wholly controlled by one does not get the reduced tax rate of Article 143, paragraph (2).

次に掲げる法人

附帯税（ふたいぜい）

The national taxes charged in addition to a tax: delinquent tax (延滞税), interest tax (利子税), and the penalty taxes for understatement, failure to file and non-payment, and the heavy penalty tax.

国税通則法第二条第四号に規定する附帯税

備置き（そなえおき）

In Article 2-3, paragraphs (2) and (3), the keeping of the documents or electronic or magnetic records (電磁的記録) under Article 782, paragraph (1) or Article 803, paragraph (1) of the Companies Act.

会社法（平成十七年法律第八十六号）第七百八十二条第一項の規定による書面若しくは電磁的記録の備置き又は同法第八百三条第一項の規定による書面若しくは電磁的記録の備置き

位置情報（いちじょうほう）

Information showing the position of a particular point or area in space, including information on the time it refers to, as defined in Article 2(1)(i) of the Basic Act on the Advancement of Utilizing Geospatial Information.

地理空間情報活用推進基本法（平成十九年法律第六十三号）第二条第一項第一号に規定する位置情報