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受取利子等（うけとりりしとう）

Interest received, including payments a Cabinet Order (政令) treats as equivalent to interest.

その支払を受ける利子（これに準ずるものとして政令で定めるものを含む。以下この号において同じ。）

電磁的方法（でんじてきほうほう）

In Article 2(7), Article 18 and Article 18-5(2), electronic, magnetic or any other means that people cannot perceive directly, used to record information on an Individual Number Card (個人番号カード).

電子的方法、磁気的方法その他人の知覚によって認識することができない方法

売付等数量（うりつけとうすうりょう）

In Article 174-3, the quantity, calculated as a Cabinet Order (政令) sets, of securities or commodities that a violator, on its own or a specially related person's (特定関係者) account, has sold without holding them or has otherwise traded in ways a Cabinet Order specifies, or of transactions under Article 2, paragraph (21), item (ii) and others a Cabinet Order specifies in which the violator is the party that pays money if the actual figure exceeds the agreed figure.

…しないで当該有価証券若しくは商品の売付け（商品にあつては、市場デリバティブ取引（第二条第二十一項第一号に掲げる取引に限る。）による売付けに限る。）をしている場合その他の政令で定める取引をしている場合にお…

利得相当額（りとくそうとうがく）

In Article 175-2, paragraph (1), item (iii), for specified securities, etc. (特定有価証券等) traded before the publication referred to in paragraph (1): where the information recipient, etc. (情報受領者等) sold, the sale price times quantity minus the lowest price in the two weeks after publication times quantity; where it bought, the highest price in those two weeks times quantity minus the purchase price times quantity; and the total of both where it did both.

次の各号に掲げる場合の区分に応じ、当該各号に定める額（次の各号のいずれにも該当する場合は、当該各号に定める額の合計額）

特別調停案（とくべつちょうていあん）

A settlement proposal in dispute resolution procedures (紛争解決手続) that a member banking service provider (加入銀行業関係業者) must accept, except in the cases listed in Article 52-67, paragraph (6), such as the customer not accepting it or a lawsuit on the claim still pending one month after the provider learns the customer accepted it.

和解案であつて、次に掲げる場合を除き、加入銀行業関係業者が受諾しなければならないもの

日雇労働者（ひやといろうどうしゃ）

In Chapter III, Section 4 (on insured day workers), a worker employed day by day or for a fixed term of 30 days or less, other than one employed by the same employer for 18 days or more in each of the two previous months or for 31 days or more in a row, those exceptions not covering a person approved under Article 43, paragraph (2).

次の各号のいずれかに該当する労働者（前二月の各月において十八日以上同一の事業主の適用事業に雇用された者及び同…

患者申出療養（かんじゃもうしでりょうよう）

Medical treatment using advanced medical technology, as defined in Article 63, paragraph (2), item (iv) of the Health Insurance Act, that the Minister of Health, Labour and Welfare designates as needing evaluation, at the request of the person who wishes to receive it, of whether it should be covered by the benefits for medical treatment (療養の給付), with a view to providing appropriate medical care efficiently.

健康保険法第六十三条第二項第四号に規定する患者申出療養

電子資格確認（でんししかくかくにん）

The way a person seeking treatment from a medical institution or pharmacy covered by health insurance (保険医療機関等), or designated home nursing (指定訪問看護) from a designated home-nursing provider (指定訪問看護事業者), is confirmed as an insured person: they ask the municipality (市町村) or National Health Insurance Society (組合) about their eligibility, and the information needed to claim the cost of benefits, by sending the electronic certificate for user verification (利用者証明用電子証明書) recorded on their Individual Number Card (個人番号カード) or by another method a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, receive the answer online, and pass it to the institution or provider, which then confirms that they are insured.

…る指定訪問看護事業者から同項に規定する指定訪問看護を受けようとする者が、市町村又は組合に対し、個人番号カード（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）第二条第七項に規定する個人番号カードをいう。）に記録された利用者証明用電子証明書（電子署名等に係る地方公共団体情報システム機構の認…

投資一任契約（とうしいちにんけいやく）

A contract as provided in Article 2, paragraph (8), item (xii), (b) of the Financial Instruments and Exchange Act; under Article 128, paragraph (3), one of the contracts a National Pension Fund (国民年金基金) may conclude, as a Cabinet Order (政令) provides, for the cost of its pensions and lump-sum payments.

同条第八項第十二号ロに規定する契約

酒類製造者等（しゅるいせいぞうしゃとう）

In Article 74-4, the people tax or customs officials may question in a liquor tax examination: a liquor manufacturer (酒類製造者), meaning one holding a liquor manufacturing licence under Article 7, paragraph (1) of the Liquor Tax Act, a manufacturer of yeast starter (酒母) or moromi mash (もろみ), a seller of liquor, or a special filer (特例申告者).

酒類製造者（酒税法（昭和二十八年法律第六号）第七条第一項（酒類の製造免許）に規定する酒類製造者をいう。以下この条において同じ。）、酒母（同法第…

口座管理機関（こうざかんりきかん）

An account management institution (口座管理機関) as defined in Article 2, paragraph 4 of the Act on Book-Entry Transfer of Corporate Bonds and Shares, other than those listed in Article 44, paragraph 1, item 13 of that Act.

社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第四項に規定する口座管理機関（同法第四十四条第一項第十三号に掲げる者を除く。）

麻薬製造業者（まやくせいぞうぎょうしゃ）

A narcotics manufacturer as defined in Article 2, paragraph (1), item (xii) of the Narcotics and Psychotropics Control Act: a person licensed by the Minister of Health, Labour and Welfare (厚生労働大臣) to manufacture narcotics (麻薬) as a business, including refining them and chemically changing one narcotic into another.

麻薬及び向精神薬取締法第二条第一項第十二号に規定する麻薬製造業者

資産管理機関（しさんかんりきかん）

The asset management institution as Article 2, paragraph (7), item (i), (b) of the Defined Contribution Pension Act defines it: the other party to the contract that an employer running a corporate-type pension (企業型年金) has concluded under Article 8, paragraph (1) of that Act.

同法第二条第七項第一号ロ（定義）に規定する資産管理機関

取扱有価証券（とりあつかいゆうかしょうけん）

In Article 37-2, paragraph (2), item (i), (b), handled securities (取扱有価証券) as Article 67-18, item (iv) of the Financial Instruments and Exchange Act defines them: share certificates, bonds with share options (新株予約権付社債券) and other securities a Cabinet Office Order (内閣府令) specifies, whose solicitation for purchase and sale an authorized association (認可協会) does not forbid in its rules, other than securities listed on a financial instruments exchange, over-the-counter traded securities (店頭売買有価証券) and securities the Prime Minister specifies as restricted in circulation under those rules.

同法第六十七条の十八第四号（認可協会への報告）に規定する取扱有価証券

所得等の金額（しょとくとうのきんがく）

In Article 67, paragraphs (3) and (5) (the extra tax on a specified family company's retained earnings), the total of the business year's income and the amounts listed in items (ii) to (vi) of paragraph (3) — dividends and gifts excluded from gross profit, refunds of tax excluded, losses deducted — less the amount in item (vii).

第一号から第六号までに掲げる金額の合計額から第七号に掲げる金額を減算した金額

国外源泉所得（こくがいげんせんしょとく）

In Article 69, paragraph (6), foreign source income as Article 69, paragraph (4) lists it for a domestic corporation's foreign tax credit, which a tax treaty (租税条約) that provides otherwise replaces, to the extent it does, for a domestic corporation to which the treaty applies.

第一項に規定する国外源泉所得

過去帰属割合（かこきぞくわりあい）

In Article 82-19(2), items (i) to (iii), the ratio, calculated as a Cabinet Order (政令) sets, of the amount by which the domestic adjusted covered taxes (国内調整後対象租税額) of a domestic corporation under paragraph (1)(i) for a past covered fiscal year (過去対象会計年度) fall below its individual base tax amount (個別基準税額), to the total of such shortfalls of all constituent entities (構成会社等) located in Japan in that year.

前項第一号に掲げる内国法人の当該過去対象会計年度に係る国内調整後対象租税額が当該過去対象会計年度に係る個別基準…

本人特定事項（ほんにんとくていじこう）

The details that identify a customer, etc. (顧客等) or other person: for a natural person, name, residence and date of birth — for a foreign national without a residence in Japan of a kind a Cabinet Order (政令) specifies, the matters an order of the competent ministries (主務省令) specifies in place of residence — and for a corporation, its name and the location of its head office or principal office (Article 4, paragraph (1), item (i)).

第四条第一項第一号に規定する本人特定事項

電子資格確認（でんししかくかくにん）

The way a public assistance recipient (被保護者) is confirmed, by the medical institution giving them medical care, as receiving medical assistance (医療扶助): they ask the public assistance administrator (保護の実施機関) about their eligibility for medical assistance, including the information needed to claim the cost of care, by sending the electronic certificate for user verification (利用者証明用電子証明書) recorded on their Individual Number Card (個人番号カード) or by another method a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, receive the answer online, and pass it to the institution, which then confirms their status.

被保護者が、保護の実施機関に対し、個人番号カード（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）第二条第七項に規定する個人番号カードをいう。）に記録された利用者証明用電子証明書（電子署名等に係る地方公共団体情報システム機構の認…

管理支配会社（かんりしはいがいしゃ）

In the rules on foreign affiliates (Articles 40-4 and 66-6), another foreign affiliate (外国関係会社) of the same resident or domestic corporation that is a foreign affiliate subject to partial taxation (部分対象外国関係会社) and whose officers or employees carry out, in the country or territory of its head office, all the work normally needed to carry out its main business properly; it is used to describe holding companies whose business it manages, controls and runs.

…うち、部分対象外国関係会社に該当するもので、その本店所在地国において、その役員（法人税法第二条第十五号に規定する役員をいう。次号及び第七号並びに第八項において同じ。）又は使用人がその主たる事業を的確に遂行するために通常必要と認められる業務…