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要履行保証額（ようりこうほしょうがく）

As used in Article 43, paragraph (1), for each type of funds transfer services, the total of the outstanding obligations (未達債務) on each business day and the cost of the procedure for exercising the right in Article 59, paragraph (1), each calculated as a Cabinet Office Order (内閣府令) provides; for type III funds transfer services of a provider under Article 45-2, paragraph (1), the outstanding obligations are first reduced by the share the deposit management rate (預貯金等管理割合) sets; where that total is no more than an amount a Cabinet Order (政令) sets for small providers, that amount instead.

…の額であって内閣府令で定めるところにより算出した額をいう。以下この章において同じ。）と第五十九条第一項の権利の実行の手続に関する費用の額として内閣府令で定めるところにより算出した額の合計額（第四十五条の…

運転経歴情報（うんてんけいれきじょうほう）

In Article 105-2 and the following Article, information showing, by driving record category (運転経歴区分), a person's driving history for the five years before their license was revoked at their request under Article 104-4, paragraph (2) or lapsed under Article 105, which they may apply to have recorded on their Individual Number Card (個人番号カード).

第百四条の四第二項の規定による免許の取消しを受けた日又は免許が前条の規定により効力を失つた日前五年間の自動車等の運転に関する経歴について、運転経歴区分により示した情報

投資運用業等（とうしうんようぎょうとう）

In Article 2, paragraphs (43) and (44) and Article 66-80, paragraph (2), investment management business (投資運用業) as defined in Article 28, paragraph (4); specially permitted services for qualified institutional investors, etc. (適格機関投資家等特例業務) under Article 63, paragraph (2) that consist in the act in Article 63, paragraph (1), item (ii); or specially permitted services for foreign investors, etc. (海外投資家等特例業務) under Article 63-8, paragraph (1) that consist in the act in its item (i).

投資運用業（第二十八条第四項に規定する投資運用業をいう。）、適格機関投資家等特例業務（第六十三条第二項に規定する適格機関投資家等特例業務をいい、同条第一項第二号に掲げる行為を行うものに限る。）又は海外投資家等特例業務（第六十三条の八第一項に規定する海外投資家等特例業務をいい、同項第一号に掲げる行為を行うものに限る。）

特定有価証券（とくていゆうかしょうけん）

Securities that a Cabinet Order (政令) specifies as ones for which the information that materially affects investors' decisions is information on the asset management or similar business their issuer carries on, as Article 5, paragraph (1) defines them.

第五条第一項に規定する特定有価証券

特定短期社債（とくていたんきしゃさい）

In Article 10, paragraph (2), item (v)-2, specified short-term bonds as defined in Article 2, paragraph (8) of the Act on the Securitization of Assets.

それぞれ資産の流動化に関する法律第二条第三項、第四項、第七項又は第八項に規定する特定目的会社、資産流動化計画、特定社債又は特定短期社債

育児時短就業（いくじじたんしゅうぎょう）

Work with shortened prescribed working hours (所定労働時間) that an insured person does, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, to raise a child under two; the childcare short-time work benefits (育児時短就業給付金) are paid for it.

第六十一条の十二第一項に規定する育児時短就業

個人番号カード（こじんばんごうかーど）

An Individual Number Card as defined in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: a card showing, among other things, the holder's name, address, date of birth, sex and Individual Number (個人番号), with a photograph unless the holder is below an age set by Ministerial Order, and with that information also recorded electronically.

番号利用法第二条第七項に規定する個人番号カード

供給確保医薬品（きょうきゅうかくほいやくひん）

A specified pharmaceutical (特定医薬品) that the Minister of Health, Labour and Welfare, after hearing the Health Sciences Council (厚生科学審議会), designates as highly needing a stable supply, having regard to how serious the illness it treats is, whether other pharmaceuticals or treatments can replace it, any special technology its manufacture needs and the supply of its raw materials, and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.

特定医薬品であつて、次に掲げる事項を勘案し、その安定的な供給の確保を図る必要性が高いものとして、厚生労働大臣が厚生科学審議会の意見を聴いて指定するもの

特定雑損失金額（とくていざつそんしつきんがく）

For the prefectural inhabitant tax (道府県民税), the part of a casualty loss (雑損失の金額) arising from losses that a specified extraordinary disaster (特定非常災害) caused to assets of the kind Article 34, paragraph 1, item 1 covers, owned by the taxpayer or by a spouse or other relative sharing the taxpayer's livelihood of a kind a Cabinet Order (政令) sets — including unavoidable related spending a Cabinet Order sets, less what insurance, damages or the like made good — which can be deducted in each of the five fiscal years from the fiscal year after next.

次条第四項に規定する特定雑損失金額

教育研究等状況（きょういくけんきゅうとうじょうきょう）

What a certified evaluation (認証評価) under Article 109 examines: under paragraph (2), the overall state of a university's education and research, organization and management, and facilities and equipment (教育研究等), and under paragraph (3), the state of the curricula, teaching staff organization and other education and research activities of its professional and vocational universities, etc. (専門職大学等) or professional graduate schools (専門職大学院).

第二項に規定する大学の教育研究等の総合的な状況及び第三項に規定する専門職大学等又は専門職大学院の教育課程、教員組織その他教育研究活動の状況

短期退職手当等（たんきたいしょくてあてとう）

Severance pay for five years or less of service other than as a corporate officer, public official or similar, that is not specified officers' severance pay, as defined in Article 30, paragraph (4).

第四項に規定する短期退職手当等

特定雑損失金額（とくていざつそんしつきんがく）

A casualty loss arising from a specified extraordinary disaster (特定非常災害), of the kind Article 71-2 describes, which can be carried forward and deducted for five years.

次条第一項に規定する特定雑損失金額

贈与満了基準日（ぞうよまんりょうきじゅんび）

The earlier of the day five years after a gift 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 donee returns 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 donor's tax under Article 137-3, paragraph (1) lasts until four months after the day after it.

当該贈与の日から五年を経過する日又は受贈者帰国等の場合（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。第三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

一般退職手当等（いっぱんたいしょくてあてとう）

Severance pay or similar compensation (退職手当等) that is neither short-term severance pay under Article 30, paragraph (4) nor specified officers' severance pay under Article 30, paragraph (5).

第三十条第七項（退職所得）に規定する一般退職手当等

退職金共済契約（たいしょくきんきょうさいけいやく）

A retirement allowance mutual aid contract as Article 73, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines it: a contract under which an employer pays contributions to an organization running a retirement allowance mutual aid business, and the organization promises to pay retirement benefits when the employer's employees retire.

同項第一号に規定する退職金共済契約

損害保険契約等（そんがいほけんけいやくとう）

In Article 38-3, a casualty insurance policy or similar contract as defined in Article 184, paragraph (1) of the Order for Enforcement of the Income Tax Act: an insurance contract under Article 76, paragraph (6), item (iv) of the Income Tax Act other than a life insurance contract, a contract listed in Article 77, paragraph (2) of that Act, or a contract listed in Article 326, paragraph (2) of that Order other than in its item (ii).

同項に規定する損害保険契約等

個人番号カード（こじんばんごうかーど）

An Individual Number Card as defined in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: a card showing, among other things, the holder's name, address, date of birth, sex and Individual Number (個人番号), with a photograph unless the holder is below an age set by Ministerial Order, and with that information also recorded electronically.

番号利用法第二条第七項に規定する個人番号カード

適格簡易請求書（てきかくかんいせいきゅうしょ）

An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) may give instead of a qualified invoice (適格請求書) for taxable transfers in retail and other businesses a Cabinet Order (政令) sets, stating the issuer's name and registration number, the date, what was supplied (marking items taxed at the reduced rate), the tax-exclusive or tax-inclusive total for each tax rate, and the consumption tax amount or the rate applied.

第五十七条の四第二項に規定する適格簡易請求書

個人番号カード（こじんばんごうかーど）

An Individual Number Card as defined in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: a card showing, among other things, the holder's name, address, date of birth, sex and Individual Number (個人番号), with a photograph unless the holder is below an age set by Ministerial Order, and with that information also recorded electronically.

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。以下「番号利用法」という。）第二条第七項に規定する個人番号カード

金融商品取引所（きんゆうしょうひんとりひきじょ）

A financial instruments exchange as defined in Article 2, paragraph (16) of the Financial Instruments and Exchange Act: a membership corporation (金融商品会員制法人) or stock company (株式会社) licensed by the Prime Minister under Article 80, paragraph (1) of that Act to open a financial instruments market (金融商品市場).

金融商品取引法第二条第十六項に規定する金融商品取引所