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利子等（りしとう）

Interest and similar income as defined in Article 23, paragraph (1) of the Income Tax Act: interest on public and corporate bonds (公社債) and deposits, other than on bonds that were the separated interest part of a bond, and distributions from jointly managed trusts, bond investment trusts and publicly offered bond-based investment trusts.

同法第二十三条第一項に規定する利子等

幼稚園（ようちえん）

In Article 40(10), a kindergarten as defined in Article 2(2) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律).

就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律（平成十八年法律第七十七号）第二条第二項に規定する幼稚園

本店等（ほんてんとう）

Of a foreign corporation with a permanent establishment (恒久的施設) in Japan, its head office, branches, factories and similar places a Cabinet Order (政令) sets, other than that permanent establishment, as Article 138, paragraph (1), item (i) of the Corporation Tax Act defines them.

法人税法第百三十八条第一項第一号に規定する本店等

利用権（りようけん）

In Article 63, paragraph (3) and Article 63-2, the right to use a work under a permission (許諾) the copyright owner has given under Article 63, paragraph (1), within the methods and conditions of that permission.

第一項の許諾に係る著作物を前項の規定により利用することができる権利

負担金（ふたんきん）

In Article 79-49, item (v) and Article 79-51, paragraph (1), the burden charges an investor protection fund (基金) collects and manages: those its member financial instruments business operators (金融商品取引業者) must pay into it under its operational rules (業務規程) to fund the investor protection fund money (投資者保護資金) (Article 79-64, paragraph (1)), and those an operator that has left the fund, other than under Article 79-28, paragraph (1), must pay toward the cost of the fund's work for operators about which it was notified before the operator left (Article 79-28, paragraph (4)).

第七十九条の二十八第四項及び第七十九条の六十四第一項に規定する負担金

組合等（くみあいとう）

In Article 165-2, a partnership formed under a partnership contract under Article 667, paragraph (1) of the Civil Code, an investment limited partnership under the Limited Partnership Act for Investment, a limited liability partnership under the Limited Liability Partnership Act, or a similar body a Cabinet Order (政令) specifies.

民法第六百六十七条第一項に規定する組合契約によつて成立する組合、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（以下この条において「投資事業有限責任組合」という。）若しくは有限責任…

振替業（ふりかえぎょう）

In Article 10, paragraph (2), item (x)-2, book-entry transfer business carried on as an account management institution (口座管理機関) under Article 2, paragraph (4) of the Act on Book-Entry Transfer of Corporate Bonds and Shares.

社債、株式等の振替に関する法律第二条第四項（定義）の口座管理機関として行う振替業

法人等（ほうじんとう）

In Article 65, a corporation (法人), or an organization without legal personality (法人でない団体) of the kind in Article 3-2, paragraph (1), item (i): one a Cabinet Office Order (内閣府令) treats as equivalent to a corporation.

法人及び第三条の二第一項第一号に掲げる法人でない団体

子会社等（こがいしゃとう）

For Article 12, paragraph (4): a subsidiary (子会社) or parent company (親会社) of the business operator, or another company that has the same parent company as the business operator.

事業者の子会社若しくは親会社（会社を子会社とする他の会社をいう。以下この項において同じ。）又は当該事業者と親会社が同一である他の会社

信託会社（しんたくがいしゃ）

A trust company as defined in Article 2, paragraph (2) of the Trust Business Act (Act No. 154 of 2004), one of the institutions at which money for shares may be paid in.

信託業法（平成十六年法律第百五十四号）第二条第二項に規定する信託会社

反対株主（はんたいかぶぬし）

The shareholders who may demand that the company buy their shares at a fair price when it carries out a major action such as a merger, a business transfer or a share consolidation: chiefly those who gave notice of their opposition and voted against it, and those who could not vote on it.

次の各号に掲げる場合における当該各号に定める株主

補償契約（ほしょうけいやく）

An agreement by which a stock company promises to cover all or part of an officer's costs of dealing with suspected breaches of law or claims against them, or losses from compensating third parties, whose terms must be decided by the shareholders meeting or board of directors.

第四百三十条の二第一項に規定する補償契約

監理団体（かんりだんたい）

A supervising organization as defined in Article 2, paragraph (10) of the Act on Proper Technical Intern Training and Protection of Technical Intern Trainees as it stood before Act No. 60 of 2024 amended it: a non-profit Japanese corporation that carries on the business of supervising technical intern training (実習監理) under a license under Article 23, paragraph (1) of that Act.

技能実習法第二条第十項に規定する監理団体

領事官等（りょうじかんとう）

A consular officer of the detainee's country of nationality, or a lawyer acting (or about to act) as the detainee's legal representative or defense counsel — visitors whose meetings staff do not attend or record.

法第五十五条の五十六第一項に規定する領事官等

客の接待（きゃくのせったい）

Entertaining customers (接待) as defined in Article 2, paragraph (3) of the Act on Control and Improvement of Amusement Business: treating customers to hospitality in a way that creates an atmosphere of merriment.

風営法第二条第三項に規定する接待

評価療養（ひょうかりょうよう）

Evaluation treatment as defined in Article 63, paragraph (2), item (iii) of the Health Insurance Act: treatment using advanced medical technology, and other treatment, that the Minister of Health, Labour and Welfare specifies as needing to be evaluated, with a view to providing appropriate medical care efficiently, for whether it should be covered by medical treatment benefits (療養の給付) — other than patient-requested treatment (患者申出療養); Article 36, paragraph (2) leaves it out of this Act's medical treatment benefits.

健康保険法第六十三条第二項第三号に規定する評価療養

選定療養（せんていりょうよう）

Selective treatment as defined in Article 63, paragraph (2), item (v) of the Health Insurance Act: a special hospital room the insured person chooses, and other treatment the Minister of Health, Labour and Welfare specifies; Article 36, paragraph (2) leaves it out of this Act's medical treatment benefits (療養の給付).

健康保険法第六十三条第二項第五号に規定する選定療養

非居住者（ひきょじゅうしゃ）

In Article 71, paragraph (1), item (iv), (a), a nonresident as defined in Article 2, paragraph (1), item (v) of the Income Tax Act: an individual who is not a resident (居住者), that is, who neither has a domicile (住所) in Japan nor has had a residence (居所) there continuously for one year or more up to now.

所得税法第二条第一項第五号（定義）に規定する非居住者

課税貨物（かぜいかもつ）

In Article 74-2, paragraph (1), taxable goods as defined in Article 2, paragraph (1), item (xi) of the Consumption Tax Act: foreign goods (外国貨物) taken out of a bonded area (保税地域) that are subject to consumption tax, which customs officials may inspect in a consumption tax examination.

消費税法第二条第一項第十一号（定義）に規定する課税貨物

輸出物品（ゆしゅつぶっぴん）

In Article 74-2, paragraph (1), the goods referred to in Article 8, paragraph (1) of the Consumption Tax Act: goods that a person eligible for tax-free purchase (免税購入対象者), such as a nonresident staying in Japan with temporary visitor (短期滞在) status, buys from a business running an export goods sales site (輸出物品販売場) for export, in a manner a Cabinet Order (政令) sets — other than goods a Ministry of Finance Order (財務省令) names as at high risk of being bought for improper consumption-tax purposes — and whose sale is exempt from consumption tax only where, among other conditions, the buyer obtains the confirmation of a Director-General of Customs (税関長) that the goods are being exported within 90 days of purchase.

同法第八条第一項（輸出物品販売場における輸出物品の譲渡に係る免税）に規定する物品