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譲渡等数量（じょうととうすうりょう）

In Article 114, paragraph (1), items (i) and (ii), the number of objects made by infringement (侵害作成物) that the infringer transferred, together with the number of received copies of an infringing transmission (侵害受信複製物) that the public made from the infringer's transmissions.

侵害者が譲渡した侵害作成物及び侵害者が行つた侵害組成公衆送信を公衆が受信して作成した著作物又は実演等の複製物（以下この号において「侵害受信複製物」という。）の数量

電子決定書（でんしけっていしょ）

In Article 15(2), the electronic record (電磁的記録) — a record made in electronic, magnetic or another form that people cannot perceive with their senses and that is used for processing by computer — created under Article 252(1) of the Code of Civil Procedure as applied by Article 122 of that Code, in which the court makes its order under Article 15(1) allowing a plaintiff who named the wrong defendant to change it.

民事訴訟法（平成八年法律第百九号）第百二十二条において準用する同法第二百五十二条第一項の規定により作成された電磁的記録（電子的方式、…

国外転出届（こくがいてんしゅつとどけ）

A notification under Article 24 of the Residential Basic Book Act that one is moving out of Japan, as Article 17, item (iii) of that Act calls it.

同号に規定する国外転出届

徴収保険料額（ちょうしゅうほけんりょうがく）

As used in Article 12, paragraph (5), the amount of collected general insurance premiums (一般保険料徴収額) less the two shares of it found by multiplying it by the insurance premium rates for appropriation to childcare leave-related benefit costs (育児休業給付費充当徴収保険率) and to two-program costs (二事業費充当徴収保険率), each divided by the employment insurance rate (雇用保険率), plus the total of the stamp insurance premiums (印紙保険料).

第一項第一号の事業に係る一般保険料の額のうち雇用保険率に応ずる部分の額の総額と同項第三号の事業に係る一般保険料の額の総額とを合計した額（以下この項及び第十項において「一般保険料徴収額」とい…

家庭的保育者（かていてきほいくしゃ）

A childcare worker recognised by the mayor of a municipality as suitable to look after infants and young children, as defined in Article 6-3, paragraph (9), item (i) of the Child Welfare Act (Act No. 164 of 1947).

同条第九項第一号に規定する家庭的保育者

分割承継法人（ぶんかつしょうけいほうじん）

A successor corporation as defined in Article 2, item (xii)-3 of the Corporation Tax Act: a corporation that receives assets or liabilities from another corporation in a company split.

同法第二条第十二号の三に規定する分割承継法人

非営利型法人（ひえいりがたほうじん）

A non-profit corporation as defined in Article 2, item 9-2 of the Corporation Tax Act: a general incorporated association or general incorporated foundation (一般社団法人, 一般財団法人), other than a public interest one, that either does not aim to make profits from its business or distribute them, or runs a business for its members' common benefit funded by their membership fees, in either case with a properly run organization as a Cabinet Order (政令) sets.

法人税法第二条第九号の二に規定する非営利型法人

集団投資信託（しゅうだんとうししんたく）

A group investment trust as defined in Article 2, item 29 of the Corporation Tax Act: a jointly operated trust (合同運用信託); an investment trust (投資信託) that is a securities investment trust (証券投資信託) or is publicly offered mainly in Japan as a Cabinet Order (政令) sets, or a foreign investment trust (外国投資信託); or a specified trust issuing beneficiary certificates (特定受益証券発行信託) meeting the conditions that item sets.

法人税法第二条第二十九号に規定する集団投資信託

特例決算期間（とくれいけっさんきかん）

A special closing period as defined in Article 14, paragraph 8, item 1 of the Corporation Tax Act: whichever of these periods the group parent corporation or parent corporation (通算親法人等) states in the document it files under that paragraph — the joining corporation's monthly closing period (its accounting period divided into one-month periods from its start, with any final period of less than a month) or its accounting period (会計期間).

同項第一号に規定する特例決算期間

行政機関の長（ぎょうせいきかんのちょう）

A head of an administrative organ (行政機関の長) as defined in Article 762, item 1: the head of a local government, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), a Regional Taxation Bureau commissioner (国税局長), a district director of a tax office (税務署長) or another person a Cabinet Order (政令) specifies.

第七百六十二条第一号に規定する行政機関の長

適用実態調査（てきようじったいちょうさ）

A survey of actual application as defined in Article 2, paragraph 1, item 9 of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation.

租税特別措置の適用状況の透明化等に関する法律第二条第一項第九号に規定する適用実態調査

建物状況調査（たてものじょうきょうちょうさ）

A survey of the condition of the parts of an existing building that are principal to its structural strength or that keep rainwater out, as specified by an Order of the Ministry of Land, Infrastructure, Transport and Tourism (国土交通省令), carried out by a person such an Order specifies as having the knowledge and ability to assess ageing and other things that happen to buildings.

…構造耐力上主要な部分又は雨水の浸入を防止する部分として国土交通省令で定めるもの（第三十七条第一項第二号の二において「建物の構造耐力上主要な部分等」という。）の状況の調査であつて、経年変化その他の建物に生…

分割承継法人（ぶんかつしょうけいほうじん）

A successor corporation as defined in Article 2, item (xii)-3 of the Corporation Tax Act: a corporation that receives assets or liabilities from another corporation in a company split.

同条第十二号の三に規定する分割承継法人

短期勤続年数（たんききんぞくねんすう）

Years of service (勤続年数) in which the years, counted as a Cabinet Order (政令) specifies, served other than as a company officer, member of the Diet or a local assembly, or public employee (役員等) are five years or less, used in Article 30 to define short-term severance pay (短期退職手当等).

前項第一号に規定する勤続年数のうち、次項に規定する役員等以外の者としての政令で定める勤続年数が五年以下であるもの

電子記録債権（でんしきろくさいけん）

A monetary claim whose coming into existence or transfer requires an electronic record (電子記録) made under the Electronically Recorded Monetary Claims Act, as Article 2, paragraph (1) of that Act defines it.

電子記録債権法（平成十九年法律第百二号）第二条第一項に規定する電子記録債権

電気通信役務（でんきつうしんえきむ）

As defined in Article 2, item (iii) of the Telecommunications Business Act, carrying other people's communications using telecommunications facilities (電気通信設備), or otherwise making such facilities available for other people's communications.

電気通信事業法第二条第三号に規定する電気通信役務

生命保険会社（せいめいほけんがいしゃ）

A life insurance company as Article 2, paragraph (3) of the Insurance Business Act defines it — an insurance company holding a licence for life insurance business — or a foreign insurance company holding a licence for foreign life insurance business, as paragraph (8) of that Article defines it (外国生命保険会社等).

保険業法（平成七年法律第百五号）第二条第三項に規定する生命保険会社及び同条第八項に規定する外国生命保険会社等

特殊投資法人（とくしゅとうしほうじん）

In Article 55, paragraph (1), a resource development investment corporation (資源開発投資法人), as a Cabinet Order (政令) specifies, whose investment in and long-term loans to resource development business corporations (資源開発事業法人) — the other corporations and foreign governments that item (ii) of paragraph (2) includes among them counted — exceed the amount of its stated capital or contributions.

第二号の資源開発投資法人のうち当該法人の資本金の額又は出資金の額を超えて第一号の資源開発事業法人（第二号に規定する他の法人及び外国政府を含む。）に係る投融資等を行つているもので、政令で定めるもの

基準特定出資（きじゅんとくていしゅっし）

Specified equity (特定出資, as in Article 2, paragraph (6) of the Act on the Securitization of Assets) under an asset securitization plan (資産流動化計画) that does not state the matters a Ministry of Finance Order (財務省令) specifies concerning the rights of specified members (特定社員) under Article 27, paragraph (2) of that Act.

特定社員（資産流動化法第二条第五項に規定する特定社員をいう。）の権利（資産流動化法第二十七条第二項各号に掲げる権利をいう。）に係る事項として財務省令で定めるものの記載がない資産流動化計画（資産流動化法第…

資産の譲渡等（しさんのじょうととう）

In Article 86-6(1), a transfer or lease of assets, or a provision of services, made as a business for consideration (including acts a Cabinet Order (政令) treats as similar, such as a transfer of assets as payment in substitution), as defined in Article 2(1)(viii) of the Consumption Tax Act.

同法第二条第一項第八号に規定する資産の譲渡等