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非上場有価証券特例仲介等業者（ひじょうじょうゆうかしょうけんとくれいちゅうかいとうぎょうしゃ）

In Article 29-4-4, paragraphs (3) to (6), a person registered under Article 29, or registered for a change under Article 31, paragraph (4), on an application stating that its business falls under specially permitted intermediary services for unlisted securities, etc. (非上場有価証券特例仲介等業務), other than a person holding the authorization under Article 30, paragraph (1) to carry on the acts in Article 2, paragraph (8), item (x).

登録申請書に非上場有価証券特例仲介等業務に該当する旨を記載して第二十九条の登録又は第三十一条第四項の変更登録を受けた者（第三十条第一項の認可を受けた者を除く。）

同時文書化対象特許権譲受等取引（どうじぶんしょかたいしょうとっきょけんゆずりうけとうとりひき）

A transaction for acquiring patent rights and the like from an affiliate (特許権譲受等取引) other than one to which Article 59-3, paragraph (8) applies, so that the documents needed to work out its arm's length price (独立企業間価格) must be prepared at the time.

前項の規定の適用がある特許権譲受等取引以外の特許権譲受等取引

グループ国内最低課税額報告対象法人（ぐるーぷこくないさいていかぜいがくほうこくたいしょうほうじん）

In Article 150-3, a corporation that must report the group domestic minimum tax report items, etc. (グループ国内最低課税額報告事項等): a domestic corporation located in Japan that is a constituent entity (構成会社等) or jointly controlled entity, etc. (共同支配会社等) of a specified multinational enterprise group, etc. (特定多国籍企業グループ等), or a foreign corporation that is one and has a permanent establishment, etc. (恒久的施設等) in Japan; a corporation that was one in a past target accounting year (対象会計年度) but is not in the year reported counts only where it has a domestic minimum tax amount (国内最低課税額) for that year.

…ある内国法人若しくは過去対象会計年度（第八十二条第三十二号に規定する過去対象会計年度をいう。以下この項において同じ。）において当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるも…

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…

有害性の調査（ゆうがいせいのちょうさ）

In Article 57-4, an assessment of the effect a new chemical substance (新規化学物質) has on workers' health.

当該新規化学物質が労働者の健康に与える影響についての調査

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.

…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、専ら動物のために使用されることが目的とさ…

暗号資産の管理（あんごうしさんのかんり）

Managing cryptoassets (暗号資産) for others, unless another law has special provisions for doing so as a business: the act in Article 2, paragraph (15), item (iv).

第四号に掲げる行為

当該公開買付け（とうがいこうかいかいつけ）

In Article 27-30-11, paragraphs (2) and (4), the tender offer (公開買付け), as Article 27-3, paragraph (1) defines it, to which the documents a tender offeror must send relate.

第二十七条の三第一項に規定する公開買付け

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。）

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.

同法第二条第九項に規定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…

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

給与所得控除後の給与等の金額（きゅうよしょとくこうじょごのきゅうよとうのきんがく）

In Article 41-3-11, revenue from salary or other wages less the salary income deduction (給与所得控除額) under Article 28, paragraph (3) of the Income Tax Act — or, where paragraph (4) of that Article applies, the amount that paragraph gives as the amount after that deduction.

給与等の収入金額から所得税法第二十八条第三項に規定する給与所得控除額を控除した残額（同条第四項の規定の適用がある場合には、同項に規定する給与所得控除後の給与等の金額に相当する金額）

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

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

参加人（さんかにん）

An intervenor (参加人) as defined in Article 13, paragraph (4) of the Administrative Complaint Review Act: a person other than the person requesting review who has an interest in the decision under review in the light of the laws it rests on, and who takes part in the request for review (審査請求) with permission or on being asked to.

行政不服審査法第十三条第四項に規定する参加人

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

加入者（かにゅうしゃ）

A participant (加入者) as defined in Article 2, paragraph 3 of the Act on Book-Entry Transfer of Corporate Bonds and Shares, here a participant of an account management institution (口座管理機関).

同法第二条第三項に規定する加入者

加入日（かにゅうび）

The date of joining as defined in Article 14, paragraph 8 of the Corporation Tax Act: the day on which a domestic corporation came under the full controlling interest (完全支配関係) of a group tax sharing parent corporation (通算親法人), or of a parent corporation (親法人) during the parent's special application year (申請特例年度).

法人税法第十四条第八項に規定する加入日