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運転経歴証明書（うんてんけいれきしょうめいしょ）

In Article 105-2 and the following Article, a document showing, by a category modelled on the categories of driver with an exemplary record (優良運転者), driver with a satisfactory record (一般運転者) and driver with a violation or a short record (違反運転者等) in the table in Article 95-6, paragraph (1), a person's driving history for the five years before their license was revoked at their request under Article 104-4, paragraph (2) or lapsed under Article 105, which such a person may apply for.

当該取消しを受けた日又は当該免許が失効した日前五年間の自動車等の運転に関する経歴について、第九十五条の六第一項の表の上欄に規定する優良運転者、一般運転者又は違反運転者等の区分に準じた区分（第三項におい…

公開買付届出書（こうかいかいつけとどけでしょ）

In Articles 27-22-3 and 27-22-4, the tender offer statement under Article 27-3, paragraph (2) as Article 27-22-2, paragraph (2) applies it: the statement an issuer making a tender offer for its own listed share certificates, etc. (上場株券等) submits to the Prime Minister.

前条第二項において準用する第二十七条の三第二項に規定する公開買付届出書

短時間勤務職員（たんじかんきんむしょくいん）

From Article 38, paragraph (2) on, an employee in regular service at a national or local government body whose weekly working hours are shorter than those of the body's ordinary employees and also fewer than the number of hours the Minister of Health, Labour and Welfare sets under Article 43, paragraph (3).

一週間の勤務時間が、当該機関に勤務する通常の職員の一週間の勤務時間に比し短く、かつ、第四十三条第三項の厚生労働大臣の定める時間数未満である常時勤務する職員

平均定期給与額（へいきんていききゅうよがく）

The average regular earnings of workers in the Monthly Labour Survey (毎月勤労統計) that the Ministry of Health, Labour and Welfare compiles — the figure Article 18, paragraph (1) uses — which Article 49, paragraph (1) uses to adjust the daily amounts of the job applicant benefits for day workers (日雇労働求職者給付金).

第十八条第一項の平均定期給与額

共助対象外国租税（きょうじょたいしょうがいこくそぜい）

A tax claim of another country that, under a tax treaty, Japan may help that country collect or secure property for, as defined in Article 11, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969).

租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号。第五…

認定都道府県知事（にんていとどうふけんちじ）

In Chapter VII, the prefectural governor who gave a regional medical coordination promotion corporation (地域医療連携推進法人) its approval for medical coordination promotion (医療連携推進認定).

第七十条の八第三項に規定する認定都道府県知事

特定資産の譲渡等（とくていしさんのじょうととう）

A business-to-business telecommunications service (事業者向け電気通信利用役務の提供) — a telecommunications service supplied by a foreign business operator (国外事業者) whose recipients, by the nature of the service or its terms, are ordinarily only businesses — or a specified service (特定役務の提供): a performance or other service of a foreign business operator that a Cabinet Order (政令) sets, other than a telecommunications service.

同項第八号の二に規定する特定資産の譲渡等

税負担軽減措置等（ぜいふたんけいげんそちとう）

Measures that reduce, exempt or refund the prefectural inhabitant tax (道府県民税), enterprise tax (事業税), municipal inhabitant tax (市町村民税), fixed asset tax (固定資産税) or another local tax, and special rules on such a tax's liability, tax base or tax computation, return deadlines or collection, laid down in the provisions of the Local Tax Act, other than provisions letting a local government lighten or raise the tax by by-law (条例), extending deadlines for documents filed with the head of a local government, preventing acts that unduly reduce the tax, and others a Cabinet Order (政令) sets.

…準若しくは税額の計算、申告書の提出期限若しくは徴収につき設けられた特例で、この法律の規定（地方団体の条例により税負担を軽減し又は加重することができる旨の規定、地方団体の長に提出する書類の提出期限の特例を…

私事性的画像記録（しじせいてきがぞうきろく）

A private sexual image record as defined in Article 2, paragraph (1) of the Act on the Prevention of Damage Caused by the Provision, etc. of Private Sexual Image Records: an electronic or magnetic record (電磁的記録) or other record of an image in which a person was photographed in one of the sexual poses that paragraph lists, other than one the photographed person freely agreed to, or took, knowing that people other than the photographer, the person photographed and those they gave it to would see it.

同法第二条第一項に規定する私事性的画像記録

外国法人課税所得（がいこくほうじんかぜいしょとく）

The kinds of income with its source in Japan listed in Article 161, paragraph (1), items (iv) to (xi) and (xiii) to (xvi), on which a foreign corporation is charged income tax.

国内源泉所得のうち第百六十一条第一項第四号から第十一号まで又は第十三号から第十六号までに掲げるもの

過去対象会計年度（かこたいしょうかいけいねんど）

A covered fiscal year (対象会計年度) that began before the start of the covered fiscal year in question, as Article 82, item (xxxii) defines it for the rules on the international and domestic minimum top-up amounts (国際最低課税額, 国内最低課税額).

第八十二条第三十二号に規定する過去対象会計年度

介護予防支援計画（かいごよぼうしえんけいかく）

A plan, as Article 15-2, paragraph (6) defines it, setting the kinds and content of the care prevention services, etc. (介護予防等) a person requiring support (要支援者) who lives at home will use, so that they can use them properly, drawn up by those whom the Ministry of Health, Labour and Welfare Order (厚生労働省令) under Article 8-2, paragraph (16) of the Long-Term Care Insurance Act specifies among the staff of a community comprehensive support center (地域包括支援センター) under Article 115-46, paragraph (1) of that Act and the employees of an office providing designated in-home long-term care support (指定居宅介護支援) under Article 46, paragraph (1) of that Act.

第十五条の二第六項に規定する介護予防支援計画

居宅介護支援計画（きょたくかいごしえんけいかく）

A plan, as Article 15-2, paragraph (3) defines it, setting the kinds and content of the in-home care services, etc. (居宅介護等) — in-home care services (居宅介護) and the other health, medical and welfare services needed to live day to day at home — that a person requiring long-term care (要介護者) who lives at home will use, so that they can use them properly.

第十五条の二第三項に規定する居宅介護支援計画

加算対象贈与財産（かさんたいしょうぞうよざいさん）

Property that a person who acquires property by inheritance or bequest (遺贈) received as a gift from the decedent within the seven years before the inheritance began and that counted towards the taxable value (課税価格) of gift tax for the year of the gift under Article 21-2, paragraphs (1) to (3), Article 21-3 and Article 21-4, other than specified gift property (特定贈与財産); Article 19, paragraph (1) adds its value — for property received more than three years before, the total less 1 million yen — to that person's taxable value for inheritance tax.

第十九条第一項に規定する加算対象贈与財産

特定国外営業所等（とくていこくがいえいぎょうしょとう）

A business office of a qualified foreign intermediary (適格外国仲介業者) that is located in a treaty partner country, etc. (条約相手国等).

適格外国仲介業者の営業所又は事務所のうち、条約相手国等に所在するもの

特定農業用機械等（とくていのうぎょうようきかいとう）

Machinery and equipment, fixtures, buildings and their attached facilities, structures and software for farming, of a scale a Cabinet Order (政令) sets — buildings limited to those a Ministry of Finance Order (財務省令) sets that are used directly in the farming of the business and built on land designated for agricultural facilities in an agricultural land use plan (農用地利用計画) under the Act on Establishment of Agricultural Promotion Regions — in the rules on using the reserve for strengthening the farm management base (農業経営基盤強化準備金).

次条第一項に規定する特定農業用機械等

他の対象通算法人（たのたいしょうつうさんほうじん）

Another covered group tax sharing corporation as referred to in the items of Article 60, paragraph 4: another group tax sharing corporation that is a covered domestic corporation (対象内国法人) under Article 60.

同項各号に規定する他の対象通算法人

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

金融商品の価値等（きんゆうしょうひんのかちとう）

The value of financial instruments (金融商品), the amount receivable for options, and trends in financial indexes (金融指標) — for the commodities in Article 2, paragraph (24), item (iii)-3 and indexes on them, only those listed on a financial instruments exchange — whose analysis underlies the investment decisions in investment advisory and investment management business.

金融商品（第二十四項第三号の三に掲げるものにあつては、金融商品取引所に上場されているものに限る。）の価値、オプションの対価の額又は金融指標（同号に掲げる金融商品に係るものにあつては、金融商品取引所に上…

特定銀行代理業者（とくていぎんこうだいりぎょうしゃ）

In Articles 52-46 and 52-47, a bank agent (銀行代理業者) that acts as agent in concluding contracts to accept deposits of the kinds a Cabinet Office Order (内閣府令) specifies; its non-business days are limited to Sundays and other days a Cabinet Order (政令) sets.

特定銀行代理行為（内閣府令で定める預金の受入れを内容とする契約の締結の代理をいう。次条第一項において同じ。）を行う銀行代理業者