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一般用医薬品等（いっぱんよういやくひんとう）

Pharmaceuticals requiring guidance (要指導医薬品) and over-the-counter drugs (一般用医薬品) as defined in Article 4, paragraph 5, items 3 and 4 of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, as used in Article 41-17 on the deduction for buying them.

医薬品、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）第四条第五項第三号に規定する要指導医薬品及び同項第四号に規定する一般用医薬品

有限責任組合員（ゆうげんせきにんくみあいいん）

A limited partner of an investment limited partnership (投資事業有限責任組合) under Article 2, paragraph (2) of the Limited Partnership Act for Investment, or a similar person under a foreign partnership contract (外国組合契約).

投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合の有限責任組合員及び外国組合契約におけるこれに類する者

教育資金支出額（きょういくしきんししゅつがく）

The total of the amounts that the handling financial institution (取扱金融機関) — the trustee, bank or financial instruments business operator with which the education fund management contract (教育資金管理契約) was made — has confirmed, at its business office, as paid for education funds (教育資金) and recorded under Article 70-2-2, paragraph (10).

第十項の規定により取扱金融機関（受贈者の直系尊属と教育資金管理契約を締結した受託者又は受贈者と教育資金管理…

当初認定起算日（とうしょにんていきさんび）

The day a Cabinet Order (政令) sets as the start of the period of a specified forest management plan (特定森林経営計画) — where Article 17, paragraph (1) of the Forest Act has applied to the plan before, one the certified forest owner, etc. (認定森林所有者等) of the first such application had certified by the mayor or other authority (市町村長等) — from which the ten years of the forestry development period (施業整備期間) are counted.

特定森林経営計画（当該特定森林経営計画につき過去に森林法第十七条第一項の規定の適用があつた場合には、最初の適用に係る同項の認定森林所有者等が市町村長等の認定を受けたものに限る。）の期間の起算日として政令で定める日

特定信託受益権（とくていしんたくじゅえきけん）

A beneficial interest in a money trust, shown as property value that can be transferred electronically, whose trustee keeps at least the share a Cabinet Office Order (内閣府令) sets of the money entrusted in bank deposits and savings, invests the rest in government bonds or other bonds that Order specifies and meets its other requirements, as defined in Article 2, paragraph (9) of the Payment Services Act.

…の内閣府令で定める債券（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）第二百七十八条第一項に規定する振替債を含む。）の保有により運用するものであることその他内閣府令で定める要件を満たすもの

公開買付説明書（こうかいかいつけせつめいしょ）

In Article 27-22-2, paragraphs (11) and (12), the tender offer explanation under Article 27-9, paragraph (1) as Article 27-22-2, paragraph (2) applies it to a tender offer an issuer makes for its own listed share certificates, etc. (上場株券等), including one corrected under paragraph (4) of that Article.

第二項において準用する第二十七条の九第一項に規定する公開買付説明書をいい、第二項において準用する同条第四項の規定により訂正された公開買付説明書を含む

損害保険代理店（そんがいほけんだいりてん）

In Article 33-8, paragraph (2), item (ii), a non-life insurance agent as defined in Article 2, paragraph (21) of the Insurance Business Act.

保険業法第二条第二十一項に規定する損害保険代理店

預金等媒介業務（よきんとうばいかいぎょうむ）

Deposit, etc. intermediary business operations as defined in Article 11, paragraph (2) of the Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto: the business, carried on by someone other than a bank agent (銀行代理業者) or others set by Cabinet Order (政令), of acting as intermediary in concluding certain contracts for deposits, loans or bill discounting, or exchange transactions (為替取引) with banks and the other institutions that paragraph lists.

同法第十一条第二項（定義）に規定する預金等媒介業務

清算人会設置会社（せいさんにんかいせっちがいしゃ）

A liquidating stock company that has a board of liquidators, or that this Act requires to have one.

第四百七十八条第八項に規定する清算人会設置会社

介護予防サービス（かいごよぼうさーびす）

A service to prevent long-term care (介護予防サービス) as defined in Article 8-2, paragraph (1) of the Long-Term Care Insurance Act: the preventive forms of home-visit bathing, home-visit nursing, home-visit rehabilitation, in-home medical management guidance, day rehabilitation, short-term stays for daily-life care or for medical care, and daily-life care for residents of specified facilities, together with welfare equipment rental and the sale of specified preventive welfare equipment.

同法第八条の二第一項に規定する介護予防サービス

残余財産受益者等（ざんよざいさんじゅえきしゃとう）

As defined in Article 182, paragraph 2 of the Trust Act, the beneficiaries whom the terms of a trust name to receive its residual property (残余財産受益者) and the persons they name as those to whom the residual property is to belong (帰属権利者).

同法第百八十二条第二項（残余財産の帰属）に規定する残余財産受益者等

電子債権記録機関（でんしさいけんきろくきかん）

An electronic monetary claim recording institution as Article 2, paragraph 2 of the Electronically Recorded Monetary Claims Act defines it.

電子記録債権法第二条第二項（定義）に規定する電子債権記録機関

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.

…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…

未決済信用取引等（みけっさいしんようとりひきとう）

A margin transaction or similar transaction not yet settled, as described in Article 60-2, paragraph (2), which is treated as settled when the person leaves Japan.

第六十条の二第二項に規定する未決済信用取引等

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

適格組織再編成等（てきかくそしきさいへんせいとう）

In Article 60-3, a qualified merger, a non-qualified merger to which Article 61-11(1) applies, a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution.

適格合併若しくは適格合併に該当しない合併で第六十一条の十一第一項（完全支配関係がある法人の間の取引の損益）の規定の適用があるもの、適格分割、適格現物出資又は適格現物分配

時価評価事業年度（じかひょうかじぎょうねんど）

In Article 61-11, paragraph (4), the business year immediately before a corporation starts group tax sharing (通算開始直前事業年度, Article 64-11(1)), joins it (通算加入直前事業年度, Article 64-12(1)) or leaves it (通算終了直前事業年度, Article 64-13(1)).

第六十四条の十一第一項に規定する通算開始直前事業年度、第六十四条の十二第一項に規定する通算加入直前事業年度又は第六十四条の十三第一項に規定する通算終了直前事業年度

電子情報処理組織（でんしじょうほうしょりそしき）

In Articles 46-2 and 46-3, the system linking, through telecommunications lines, the computers (including input and output devices) used by the National Tax Agency (国税庁) with those used by the business filing the return.

国税庁の使用に係る電子計算機（入出力装置を含む。以下この項及び第四項において同じ。）とその申告をする事業者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織

消費生活センター（しょうひせいかつせんたー）

In Article 10-2 and Article 47, paragraph (2), the facility or body that a prefecture must, and a municipality should try to, set up under Article 10 to handle consumers' complaints against businesses and the other consumer-safety work of Article 8, staffed with consumer affairs consultants (消費生活相談員).

前条第一項又は第二項の施設又は機関