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除票基礎証明事項（じょひょうきそしょうめいじこう）

The basic entries on a removed certificate of residence (除票) — the name and its kana reading, date of birth, sex, the date the person became a resident, the address and the dates it was set and notified, and the previous address (Article 7, items (i) to (iii) and (vi) to (viii)) — together with other matters Cabinet Order (政令) sets.

第十五条の四第三項に規定する除票基礎証明事項

航空機の所有者等（こうくうきのしょゆうしゃとう）

In Article 74-6, an aircraft owner, etc. as defined in Article 14, paragraph (1) of the Aviation Fuel Tax Act: the owner, user or pilot in command (機長) of an aircraft, or a person servicing or test-running an aircraft or an aircraft engine, who under Article 4 or 5 of that Act is liable for aviation fuel tax, other than the State and local governments (地方公共団体).

航空機燃料税法（昭和四十七年法律第七号）第十四条第一項（課税標準及び税額の申告）に規定する航空機の所有者等

新生命保険契約等（しんせいめいほけんけいやくとう）

A contract of the kinds paragraph 7, item 1 lists (life insurance, the former postal life insurance (簡易生命保険), life mutual aid (生命共済) and defined-benefit corporate pension arrangements) concluded on or after 1 January 2012, other than one concluded earlier that lapsed and was revived on or after that date, or one attached to another insurance contract, or the rules of a defined-benefit corporate pension plan or fund approved or authorised on or after that date, under which everyone who receives the insurance money or benefits is the person who pays the premiums or contributions or that person's spouse or other relative.

…後に締結した次に掲げる契約（失効した同日前に締結した当該契約が同日以後に復活したものを除く。以下この号において「新契約」という。）若しくは他の保険契約（共済に係る契約を含む。第三号及び第四号において同じ。）に附帯して締結した新契約又は同日以後に確定給付企業年金法（平成十三年法律第五十号）第三条第一項第一号その他政令で定める規定（次号において「承認規定」という。）の承認を受けたニに掲げる規約若しくは同項第二号その他政令で定める規定（次号において「認可規定」という。）の認可を受けた同項第二号に規定する基金（次号において「基金」という。）のニに掲げる規約（以下この号及び次号において「新規約」と総称する。）のうち、これらの新契約又は新規約に基づく保険金等の受取人の全てをその…

内国法人課税所得（ないこくほうじんかぜいしょとく）

The interest, dividends and other payments listed in Article 174 on which a domestic corporation is charged income tax.

第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補塡金、利息、利益、差益、利益の分配又は賞金

相続等満了基準日（そうぞくとうまんりょうきじゅんび）

The earlier of the day five years after an inheritance begins by which assets pass to a nonresident (非居住者) — ten years where an extension is filed under Article 137-3, paragraph (3) — and the day the recipients return to Japan or another case of Article 60-3, paragraph (6), item (i) or (iii), or one a Cabinet Order (政令) specifies, arises; the deferral of the heirs' tax under Article 137-3, paragraph (2) lasts until four months after the day after it.

当該相続の開始の日から五年を経過する日又は相続人帰国等の場合（第六十条の三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。次項第一号において同じ。）に該当することとなつた日のいずれか早い日

適格財務会計基準（てきかくざいむかいけいきじゅん）

In Article 82, item (i), the accounting standards generally accepted as fair and appropriate in the country of location (所在地国) of the ultimate parent entity (最終親会社等), or of a joint venture under item (xv)(a), other than the specified financial accounting standards (特定財務会計基準).

最終親会社等（第十五号イに掲げる共同支配会社等を含む。）の所在地国において一般に公正妥当と認められる会計処理の基準（特定財務会計基準を除く。）

登録金融機関業務（とうろくきんゆうきかんぎょうむ）

In Article 22, the registered financial institution business (登録金融機関業務) defined in Article 33-3, paragraph (1), item (vi)(a) of the Financial Instruments and Exchange Act, carried on by a specified business operator (特定事業者) registered under Article 33-2 of that Act; for matters concerning it, the administrative agency (行政庁) is the Prime Minister.

同法第三十三条の三第一項第六号イに規定する登録金融機関業務

地方独立行政法人（ちほうどくりつぎょうせいほうじん）

A corporation that a local government (地方公共団体) sets up under the Local Independent Administrative Agency Act to carry out, efficiently and effectively, public work in its area that must be done reliably, that the local government need not do itself, and that it judges might not get done if left to the private sector, as Article 2(1) of that Act defines it.

地方独立行政法人法（平成十五年法律第百十八号）第二条第一項に規定する地方独立行政法人

雇用安定助成金額（こようあんていじょせいきんがく）

The amount of subsidies and similar payments from the national government or a local government paid as the project of Article 62, paragraph (1), item (i) of the Employment Insurance Act — help to employers who must cut back their business for economic reasons and put workers on leave or take other steps to keep them employed — which is subtracted from the amount of salaries, etc. paid to employees (雇用者給与等支給額) where it funds them.

国又は地方公共団体から受ける雇用保険法第六十二条第一項第一号に掲げる事業として支給が行われる助成金その他これに類するものの額

欠損金増加合計額（けっそんきんぞうかごうけいがく）

For a past business year in which the research tax credit applied, the total of the amounts by which the non-specified loss (非特定欠損金額) of the group tax sharing corporation and of each other group tax sharing corporation (通算法人) turned out larger than the amount first stated in the final return (including amounts stated as pre-aggregation losses in a late return), other than amounts already counted under Article 42-4, paragraph (12).

…等事業年度に係る各欠損金増加額につきこの項の規定の適用がある場合には、当該各欠損金増加額のうち次の各号に定めるところにより加算された金額の計算の基礎となつた金額を除く。）

特別税額控除規定（とくべつぜいがくこうじょきてい）

In this paragraph, the special tax credit provisions it lists: Article 42-4, paragraphs (4) and (7), and (14) as it relates to paragraph (4); Article 42-5, paragraphs (1) and (2), and Article 42-4, paragraph (14) as applied by Article 42-5, paragraph (3), item (ii); Article 42-6, paragraphs (2) and (3); Article 42-9, paragraphs (1) and (2); Article 42-12-4, paragraphs (2) and (3); Article 42-12-5, paragraphs (2) and (3); Article 42-12-6, paragraphs (3), (4), (6) and (7); and Article 42-12-7, paragraphs (2) and (3).

…同条第四項の規定の適用に係る部分に限る。）、第四十二条の五第一項若しくは第二項若しくは同条第三項第二号において準用する第四十二条の四第十四項、第四十二条の六第二項若しくは第三項、第四十二条の九第一項若し…

厚生労働大臣認定（こうせいろうどうだいじんにんてい）

The approval by the Minister of Health, Labour and Welfare under Article 10-3, paragraph (1) of the supplementary provisions (附則) of the 2006 amendment of the Medical Care Act and other laws (平成十八年医療法等改正法, Act No. 84 of 2006).

平成十八年医療法等改正法附則第十条の三第一項の規定による厚生労働大臣の認定

手続実施基本契約（てつづきじっしきほんけいやく）

A contract for the carrying out of dispute resolution services (紛争解決等業務), the complaint processing and dispute resolution work of a designated dispute resolution organization (指定紛争解決機関), as Article 99, paragraph (1), item (viii) defines it.

第九十九条第一項第八号に規定する手続実施基本契約

商品市場所管大臣（しょうひんしじょうしょかんだいじん）

The minister or ministers that Article 354, paragraph (1) of the Commodity Derivatives Transaction Act makes responsible for the case concerned: the Minister of Agriculture, Forestry and Fisheries for markets and bodies dealing only in commodities under that ministry, the Minister of Economy, Trade and Industry for those dealing only in other commodities, and both ministers otherwise.

商品先物取引法第三百五十四条第一項各号に掲げる区分に応じ、当該各号に定める大臣

基金事業対象収入額（ききんじぎょうたいしょうしゅうにゅうがく）

The part of what a municipality's (市町村) special account (特別会計) for long-term care insurance took in during the plan period (計画期間), leaving out grants from the prefecture's financial stabilization fund (基金事業交付額) and loans from it (基金事業借入金), that goes, as calculated in the way a Cabinet Order (政令) sets, to the cost of long-term care and prevention benefits (介護給付及び予防給付), community support projects (地域支援事業), the contribution to the financial stabilization fund (財政安定化基金拠出金) and repaying those loans.

市町村の介護保険に関する特別会計において計画期間中に収入した金額（第五号の基金事業交付額及び基金事業借入金の額を除く。）の合計額のうち、介護給付及び予防給付に要した費用の額…

介護保険の被保険者（かいごほけんのひほけんしゃ）

In Article 7, item (x)-3, Article 28-3 and Article 31, paragraph (3), a person insured under the long-term care insurance (介護保険) a municipality runs, under Article 9 of the Long-Term Care Insurance Act, other than a category 2 insured person (第二号被保険者): that is, a person aged 65 or over with an address in the municipality.

介護保険法（平成九年法律第百二十三号）第九条の規定による介護保険の被保険者（同条第二号に規定する第二号被保険者を除く。）

国民年金の被保険者（こくみんねんきんのひほけんしゃ）

In Article 7, item (xi), Article 29 and Article 31, paragraph (3), a person insured under the National Pension (国民年金) under Article 7 of the National Pension Act or other provisions a Cabinet Order (政令) specifies, other than category 2 insured persons (第二号被保険者), who are those insured under employees' pension insurance (厚生年金保険), and category 3 insured persons (第三号被保険者), who are their dependent spouses aged 20 to 59.

国民年金法（昭和三十四年法律第百四十一号）第七条その他政令で定める法令の規定による国民年金の被保険者（同条第一項第二号に規定する第二号被保険者及び同項第三号に規定する第三号被保険者を除く。）

二次健康診断等給付（にじけんこうしんだんとうきゅうふ）

The second medical examination (二次健康診断) and the health guidance based on it that the Industrial Accident Compensation Insurance Act provides under Article 7, paragraph (1) and Article 26, for workers whose latest regular medical examination found abnormal results on every one of the tests a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies for brain and heart disease, unless they already show symptoms of such disease.

同項第四号の二次健康診断等給付

一般送配電事業者等（いっぱんそうはいでんじぎょうしゃとう）

In Article 74-6, a general electricity transmission and distribution business operator (一般送配電事業者) or an electricity distribution business operator (配電事業者), including one that also runs another electricity business, as defined in Article 2, item (ii) of the Act on Tax for Promotion of Power-Resources Development.

電源開発促進税法（昭和四十九年法律第七十九号）第二条第二号（定義）に規定する一般送配電事業者等

介護医療保険契約等（かいごいりょうほけんけいやくとう）

An insurance or mutual aid contract made on or after 1 January 2012, of the kinds the item lists — ones paying out on medical-cost events such as hospital treatment — whose beneficiaries are all the person paying the premiums or that person's spouse or other relatives, including such a contract attached to another insurance contract.

…後に締結した次に掲げる契約（失効した同日前に締結した当該契約が同日以後に復活したものを除く。以下この号において「新契約」という。）又は他の保険契約に附帯して締結した新契約のうち、これらの新契約に基づく保…