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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

登録金融機関業務（とうろくきんゆうきかんぎょうむ）

In Article 22, the registered financial institution business (登録金融機関業務) defined in Article 33-3, paragraph (1), item (vi)(a) of the Financial Instruments and Exchange Act, carried on by a specified business operator (特定事業者) registered under Article 33-2 of that Act; for matters concerning it, the administrative agency (行政庁) is the Prime Minister.

同法第三十三条の三第一項第六号イに規定する登録金融機関業務

地方独立行政法人（ちほうどくりつぎょうせいほうじん）

A corporation that a local government (地方公共団体) sets up under the Local Independent Administrative Agency Act to carry out, efficiently and effectively, public work in its area that must be done reliably, that the local government need not do itself, and that it judges might not get done if left to the private sector, as Article 2(1) of that Act defines it.

地方独立行政法人法（平成十五年法律第百十八号）第二条第一項に規定する地方独立行政法人

雇用安定助成金額（こようあんていじょせいきんがく）

The amount of subsidies and similar payments from the national government or a local government paid as the project of Article 62, paragraph (1), item (i) of the Employment Insurance Act — help to employers who must cut back their business for economic reasons and put workers on leave or take other steps to keep them employed — which is subtracted from the amount of salaries, etc. paid to employees (雇用者給与等支給額) where it funds them.

国又は地方公共団体から受ける雇用保険法第六十二条第一項第一号に掲げる事業として支給が行われる助成金その他これに類するものの額

欠損金増加合計額（けっそんきんぞうかごうけいがく）

For a past business year in which the research tax credit applied, the total of the amounts by which the non-specified loss (非特定欠損金額) of the group tax sharing corporation and of each other group tax sharing corporation (通算法人) turned out larger than the amount first stated in the final return (including amounts stated as pre-aggregation losses in a late return), other than amounts already counted under Article 42-4, paragraph (12).

…て記載された金額（以下この項において「当初非特定欠損金額」という。）を超える場合（国税通則法第二十五条の規定による決定を受けた場合を除くものとし、当該過去適用等事業年度の期限後確定申告書に添付された書類…

特定中小企業者等（とくていちゅうしょうきぎょうしゃとう）

In Article 42-6(2), a small or medium-sized business or similar body filing blue returns (中小企業者等, as Article 42-6(1) defines it) other than corporations a Cabinet Order (政令) excludes.

中小企業者等のうち政令で定める法人以外の法人

厚生労働大臣認定（こうせいろうどうだいじんにんてい）

The approval by the Minister of Health, Labour and Welfare under Article 10-3, paragraph (1) of the supplementary provisions (附則) of the 2006 amendment of the Medical Care Act and other laws (平成十八年医療法等改正法, Act No. 84 of 2006).

平成十八年医療法等改正法附則第十条の三第一項の規定による厚生労働大臣の認定

手続実施基本契約（てつづきじっしきほんけいやく）

A contract for the carrying out of dispute resolution services (紛争解決等業務), the complaint processing and dispute resolution work of a designated dispute resolution organization (指定紛争解決機関), as Article 99, paragraph (1), item (viii) defines it.

第九十九条第一項第八号に規定する手続実施基本契約

履行保証暗号資産（りこうほしょうあんごうしさん）

Cryptoassets (暗号資産) of the same kind and quantity as the users' cryptoassets that meet the requirements a Cabinet Office Order (内閣府令) sets under Article 63-11, paragraph (2) as needed for users' convenience and the smooth running of the business, which a cryptoasset exchange service provider must hold as its own and keep separate from its other cryptoassets under Article 63-11-2, paragraph (1).

同項に規定する履行保証暗号資産

特定投資運用業務（とくていとうしうんようぎょうむ）

Services a financial instruments business operator carries out in relation to the acts listed in Article 28, paragraph (4) — the acts that make up investment management business — other than those in Article 63, paragraph (1), item (ii) or Article 63-8, paragraph (1), item (i), together with services it carries out under Article 35, paragraph (1) and services a financial instruments intermediary service provider carries out for it in relation to the acts in Article 2, paragraph (11), item (i), (d).

第百五十六条の三十八第五項に規定する特定投資運用業務

商品市場所管大臣（しょうひんしじょうしょかんだいじん）

The minister or ministers that Article 354, paragraph (1) of the Commodity Derivatives Transaction Act makes responsible for the case concerned: the Minister of Agriculture, Forestry and Fisheries for markets and bodies dealing only in commodities under that ministry, the Minister of Economy, Trade and Industry for those dealing only in other commodities, and both ministers otherwise.

商品先物取引法第三百五十四条第一項各号に掲げる区分に応じ、当該各号に定める大臣

介護保険の被保険者（かいごほけんのひほけんしゃ）

In Article 7, item (x)-3, Article 28-3 and Article 31, paragraph (3), a person insured under the long-term care insurance (介護保険) a municipality runs, under Article 9 of the Long-Term Care Insurance Act, other than a category 2 insured person (第二号被保険者): that is, a person aged 65 or over with an address in the municipality.

介護保険法（平成九年法律第百二十三号）第九条の規定による介護保険の被保険者（同条第二号に規定する第二号被保険者を除く。）

国民年金の被保険者（こくみんねんきんのひほけんしゃ）

In Article 7, item (xi), Article 29 and Article 31, paragraph (3), a person insured under the National Pension (国民年金) under Article 7 of the National Pension Act or other provisions a Cabinet Order (政令) specifies, other than category 2 insured persons (第二号被保険者), who are those insured under employees' pension insurance (厚生年金保険), and category 3 insured persons (第三号被保険者), who are their dependent spouses aged 20 to 59.

国民年金法（昭和三十四年法律第百四十一号）第七条その他政令で定める法令の規定による国民年金の被保険者（同条第一項第二号に規定する第二号被保険者及び同項第三号に規定する第三号被保険者を除く。）

被保険者記号・番号（ひほけんしゃきごう・ばんごう）

In Article 27, the symbol, number or other code that a municipality or a National Health Insurance society (国民健康保険組合) sets for each insured person to manage their eligibility, as provided for in Article 111-2, paragraph (1) of the National Health Insurance Act.

国民健康保険法第百十一条の二第一項に規定する被保険者記号・番号

業務提供誘引販売業（ぎょうむていきょうゆういんはんばいぎょう）

Business opportunity sales as defined in Article 51, paragraph (1) of the Act on Specified Commercial Transactions: a business of selling articles or providing services for payment (or arranging either) that draws people in with the prospect of profit from work using those goods or services, offered or arranged by the business itself, and makes transactions with them that involve a specified burden (特定負担).

特定商取引に関する法律第五十一条第一項に規定する業務提供誘引販売業

一般送配電事業者等（いっぱんそうはいでんじぎょうしゃとう）

In Article 74-6, a general electricity transmission and distribution business operator (一般送配電事業者) or an electricity distribution business operator (配電事業者), including one that also runs another electricity business, as defined in Article 2, item (ii) of the Act on Tax for Promotion of Power-Resources Development.

電源開発促進税法（昭和四十九年法律第七十九号）第二条第二号（定義）に規定する一般送配電事業者等

機構指定納付受託者（きこうしていのうふじゅたくしゃ）

A person, of a kind a Cabinet Order (政令) sets as able to do the work properly and reliably, whom the Local Tax Joint Organization (地方税共同機構) designates as an Order of the Ministry of Internal Affairs and Communications (総務省令) provides, and who may, at the request of a person paying specified collections (特定徴収金), carry out the work of paying them (Article 747-8, paragraph 1).

第七百四十七条の八第一項に規定する機構指定納付受託者

団地内建物の敷地等（だんちないたてもののしきちとう）

In Article 84(1) and (2), the land on which the buildings of a housing complex (団地) stand or stood, and land that is part of their grounds under Article 5(1) or was so when they were destroyed (滅失).

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

特定役員退職手当等（とくていやくいんたいしょくてあてとう）

Severance pay received for service as a corporate officer, member of the Diet or a local assembly, or public employee lasting five years or less, as defined in Article 30, paragraph (5).

第五項に規定する特定役員退職手当等

業務提供誘引販売業（ぎょうむていきょうゆういんはんばいぎょう）

A business of selling articles or providing services for payment (or arranging either) that draws people in with the prospect of profit from work using those goods or services, offered or arranged by the business itself, and makes transactions with them that involve a specified burden (特定負担) — buying the goods, paying for the services or providing a transaction fee (取引料).

…う役務の提供（そのあつせんを含む。）の事業であつて、その販売の目的物たる物品（以下この章及び第五十八条の二十三第一項第一号イにおいて「商品」という。）又はその提供される役務を利用する業務（その商品の販売…