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農業振興地域整備計画（のうぎょうしんこうちいきせいびけいかく）

An agricultural promotion region development plan under Article 8, paragraph 1 of the Act on Establishment of Agricultural Promotion Regions, which a municipality sets or changes.

同法第八条第一項の農業振興地域整備計画

所有者不明土地管理命令（しょゆうしゃふめいとちかんりめいれい）

In Article 125, paragraphs (1) and (2), an administration order for unclaimed land as defined in Article 264-2, paragraph (1) of the Civil Code: a court order, made at the request of an interested person where the court finds it necessary, placing land whose owner cannot be identified or located — or, for land with several co-owners, a co-ownership share (共有持分) whose holder cannot be identified or located — under management by an administrator of unclaimed land (所有者不明土地管理人).

民法第二百六十四条の二第一項に規定する所有者不明土地管理命令

指定登録金融機関紛争解決機関（していとうろくきんゆうきかんふんそうかいけつきかん）

In Article 37-7, paragraph (1), item (v) and paragraph (3), item (ii), a designated dispute resolution organization (指定紛争解決機関) whose category of dispute resolution services is the specified services of a registered financial institution (特定登録金融機関業務) as defined in Article 156-38, paragraph (6).

指定紛争解決機関であつてその紛争解決等業務の種別が特定登録金融機関業務（第百五十六条の三十八第六項に規定する特定登録金融機関業務をいう。以下この号において同じ。）であるもの

方面（ほうめん）

One of the areas, five at most, into which Hokkaido (道) is divided for police work under the main clause of Article 51(1) of the Police Act; in an area other than the one containing the Hokkaido Police Headquarters (道警察本部), the assistance in Article 9 is given by that area's public safety commission (方面公安委員会).

警察法（昭和二十九年法律第百六十二号）第五十一条第一項本文に規定する方面

充当（じゅうとう）

Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.

同法第五十七条第一項の規定による充当

国内（こくない）

Japan, as Article 2, paragraph (1), item (i) of the Consumption Tax Act defines it: the area in which the Consumption Tax Act is in force.

消費税法第二条第一項第一号に規定する国内

深夜（しんや）

The hours from 10 p.m. to 5 a.m., in which Article 19 bars an employer, at the request of an eligible worker raising a child not yet in elementary school, from making the worker work, unless it would hinder the normal running of the business.

同項に規定する深夜

承役地（しょうえきち）

In Article 80, servient land as referred to in Article 285(1) of the Civil Code: the land on which a servitude (地役権) is registered.

民法第二百八十五条第一項に規定する承役地

要役地（ようえきち）

In Article 80, dominant land as referred to in Article 281(1) of the Civil Code, which must be recorded when a servitude (地役権) is registered on servient land (承役地).

民法第二百八十一条第一項に規定する要役地

株主等（かぶぬしとう）

In Article 968, paragraph (1), items (iv) and (v), the shareholders, qualified former shareholders (適格旧株主) and shareholders of the ultimate, wholly owning parent company, etc. (最終完全親会社等), as Article 847-4, paragraph (2) defines them.

第八百四十七条の四第二項に規定する株主等

転入届（てんにゅうとどけ）

In Article 24-2, the first moving-in notification for a household member (最初の世帯員に関する転入届): the first notification under Article 22, paragraph (1) for a household member (世帯員) without an Individual Number Card (個人番号カード) who moved out together with a card-holding head of household, made by the head of household on the member's behalf together with the head's own first moving-in notification.

当該転出届をした日後当該世帯員が最初に行う第二十二条第一項の規定による届出であつて、当該世帯主が当該世帯主に関する最初の転入届に併せて第二十六条第一項又は第二項の規定により当該世帯員に代わつて行うもの

世帯員（せたいいん）

In Article 24-2, paragraph (2), a household member as defined in Article 24-2, paragraph (2) of the Residential Basic Book Act: a person who belongs to the same household as a householder (世帯主) who holds an Individual Number Card (個人番号カード), and who holds no Individual Number Card themselves.

法第二十四条の二第二項に規定する世帯員

議事録（ぎじろく）

In Article 91, items (v) and (vi), the minutes of the proceedings of a meeting of social medical corporation bondholders, which the person who convenes it must prepare under Article 731, paragraph (1) of the Companies Act as Article 54-7 applies it.

第五十四条の七において準用する会社法第七百三十一条第一項の規定により作成する議事録

株式等（かぶしきとう）

In Article 74-13-4, the bonds, etc. (社債等) of the kinds a Ministry of Finance Order (財務省令) specifies, bonds, etc. being the corporate bonds, government bonds, shares, share options and other interests listed in Article 2, paragraph (1) of the Act on Book-Entry Transfer of Corporate Bonds and Shares.

社債等のうち財務省令で定めるもの

審理員（しんりいん）

In Article 105, paragraph (8) and Article 108, paragraph (5), a review officer as defined in Article 11, paragraph (2) of the Administrative Complaint Review Act: the person whom the agency reviewing a request for review (審査請求) designates, under Article 9, paragraph (1) of that Act, to conduct the review proceedings.

行政不服審査法第十一条第二項（総代）に規定する審理員

申告書（しんこくしょ）

An income tax final return (確定申告書) under Article 2, paragraph 1, item 37 of the Income Tax Act or an amended return (修正申告書) under item 39 of that paragraph; where filing one leads to a lower local tax assessment, the refund interest (還付加算金) on the resulting overpayment (過納金) counts from the day after one month has passed since the day after the filing.

所得税法第二条第一項第三十七号に規定する確定申告書及び同項第三十九号に規定する修正申告書

敷地等（しきちとう）

In Article 85(1) and (2), as part of the phrase grounds of the buildings in a housing complex, etc. (団地内建物の敷地等): the land on which the buildings of a housing complex (団地), now all destroyed (滅失), stood, and land that was part of their grounds under Article 5(1) when they were destroyed.

団地内建物が所在していた土地及び団地内建物が滅失した当時において第五条第一項の規定により団地内建物の敷地とされていた土地

基準日（きじゅんび）

In Article 60-3, the expiry base date of a tax deferral under Article 137-3: the gift expiry base date (贈与満了基準日) of paragraph (1) of that Article for a deferral on a gift, or the inheritance expiry base date (相続等満了基準日) of paragraph (2) for one on an inheritance or bequest.

同条第一項に規定する贈与満了基準日又は同条第二項に規定する相続等満了基準日

支払者（しはらいしゃ）

In Article 16-2, paragraphs (1) and (2), the payer referred to in Article 11, paragraph (3) of the Income Tax Act: the person paying the interest, distributions or dividends on the bonds or similar securities, through whom the return claiming the tax exemption is submitted to the district director (税務署長).

法第十一条第三項に規定する支払者

本店等（ほんてんとう）

Of a foreign corporation, its head office, etc. as defined in Article 138, paragraph (1), item (i): its head office, branches, factories and similar places a Cabinet Order (政令) specifies, other than its permanent establishment (恒久的施設) in Japan.

第百三十八条第一項第一号に規定する本店等