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換価代金等（かんかだいきんとう）

In Article 15-2-3, paragraph 3 and Article 19-4, item 4, the proceeds of realization, etc. (換価代金等) as defined in Article 129, paragraph 1 of the National Tax Collection Act.

同法第百二十九条第一項に規定する換価代金等

金融機関等（きんゆうきかんとう）

The bodies listed in Article 2, paragraph 1 of the Deposit Insurance Act and the agricultural and fishery cooperatives (農水産業協同組合) defined in Article 2, paragraph 1 of the Agricultural and Fishery Cooperatives Savings Insurance Act, which must keep their depositors' information searchable by Individual Number (個人番号) or corporate number (法人番号).

預金保険法（昭和四十六年法律第三十四号）第二条第一項各号に掲げる者及び農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）第二条第一項に規定する農水産業協同組合

特別療養費（とくべつりょうようひ）

Special medical care expenses (特別療養費) as provided for in Article 54-3, paragraph (1) of the National Health Insurance Act or Article 82, paragraph (1) of the Act on Assurance of Medical Care for Elderly People.

国民健康保険法第五十四条の三第一項又は高齢者の医療の確保に関する法律第八十二条第一項に規定する特別療養費

放鳥獣猟区（ほうちょうじゅうりょうく）

A hunting ground (猟区) meant only for taking game birds and animals that have been released there, as defined in Article 68, paragraph 2, item 4 of the Act on the Protection and Management of Wildlife, and the Optimization of Hunting; a hunter registration (狩猟者の登録) for such grounds only is taxed at a quarter of the usual hunting tax (狩猟税) rate.

鳥獣の保護及び管理並びに狩猟の適正化に関する法律（平成十四年法律第八十八号）第六十八条第二項第四号に規定する放鳥獣猟区

訴訟記録等（そしょうきろくとう）

In Article 36, case records or filing records as defined in Article 133, paragraph (3) of the Code of Civil Procedure: the case record (訴訟記録), or the record of a case on a petition under Article 132-4, paragraph (1) of that Code for the court to collect evidence before an action is filed.

民事訴訟法第百三十三条第三項に規定する訴訟記録等

利益の配当（りえきのはいとう）

In Article 92, a dividend of profits as Article 24, paragraph (1) uses the term in defining dividend income (配当所得), which excludes one made through a split-off type company split (分割型分割) or a share distribution (株式分配).

同項に規定する利益の配当

金銭の分配（きんせんのぶんぱい）

In Article 92, a distribution of money that an investment corporation (投資法人) makes to its investors (投資主) under Article 137 of the Act on investment trusts and investment corporations (投資信託及び投資法人に関する法律), as Article 24, paragraph (1) counts it in dividend income (配当所得): not one that a Ministry of Finance Order (財務省令) specifies as made on a reduction of total capital contributions.

同項に規定する金銭の分配

減算調整額（げんさんちょうせいがく）

For a consolidated parent corporation (連結親法人) or a consolidated subsidiary corporation (連結子法人), the total of the amounts Cabinet Order (政令) attributes to it out of the special income tax for reconstruction to be deducted under Article 49, paragraph (3) and the foreign tax deducted under Article 50, paragraph (2).

当該連結親法人又は連結子法人に係る次に掲げる金額の合計額

電子呼出状（でんしよびだしじょう）

In Article 94, paragraphs (1) and (2) and Article 256, paragraph (3), an electronic or magnetic record (電磁的記録) that a court clerk (裁判所書記官) prepares, as the Rules of the Supreme Court (最高裁判所規則) provide, recording the date, time and place at which a person must appear, to notify them that they must appear on a court date (期日) the presiding judge has set.

裁判所書記官が、最高裁判所規則で定めるところにより、裁判長が指定した期日に出頭すべき旨を告知するために出頭すべき者において出頭すべき日時及び場所を記録して作成した電磁的記録

電磁的方法（でんじてきほうほう）

A method that uses an electronic data processing system (電子情報処理組織) or any other information and communications technology.

電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法

連鎖販売業（れんさはんばいぎょう）

A business of selling articles or providing services for payment (or arranging either) that draws people in to resell the goods, sell them on consignment or arrange their sale, or to provide or arrange the same kind of services, with the prospect of a specified profit (特定利益), 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).

…供（そのあつせんを含む。）の事業であつて、販売の目的物たる物品（以下この章及び第五十八条の二十一第一項第一号イにおいて「商品」という。）の再販売（販売の相手方が商品を買い受けて販売することをいう。以下同…

電磁的方法（でんじてきほうほう）

In Article 15, paragraph (1), items (i) and (ii), a method using an electronic data processing system (電子情報処理組織) or other information and communications technology, of a kind a Ministry of Internal Affairs and Communications Order (総務省令) sets.

電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であって総務省令で定めるもの

一時居住者（いちじきょじゅうしゃ）

In Article 1-3, paragraph (1), on who pays inheritance tax, a person who, when the inheritance begins, holds a status of residence (在留資格) listed in the upper column of Appended Table I of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951) and who, in the 15 years before the inheritance began, had a domicile (住所) in the area where this Act is in force for 10 years or less in total.

…民認定法（昭和二十六年政令第三百十九号）別表第一（在留資格）の上欄の在留資格をいう。次号及び次条第三項において同じ。）を有する者であつて当該相続の開始前十五年以内においてこの法律の施行地に住所を有してい…

外国管財人（がいこくかんざいにん）

A person who has the right to administer and dispose of the bankrupt's (破産者) property in foreign insolvency proceedings (外国倒産処理手続) concerning the bankrupt — proceedings begun in a foreign country that correspond to bankruptcy or rehabilitation proceedings.

第二百四十五条第一項に規定する外国管財人

特別療養費（とくべつりょうようひ）

Special medical care expenses (特別療養費) as provided for in Article 54-3, paragraph (1) of the National Health Insurance Act or Article 82, paragraph (1) of the Act on Assurance of Medical Care for Elderly People.

国民健康保険法第五十四条の三第一項又は高齢者の医療の確保に関する法律第八十二条第一項に規定する特別療養費

寄附金の額（きふきんのがく）

The amount of donations as defined in Article 37, paragraph (7) of the Corporation Tax Act: whatever it is called, the amount of money, or value of other assets or economic benefits, that a corporation gives or provides free of charge, other than advertising, entertainment, welfare and similar expenses.

法人税法第三十七条第七項に規定する寄附金の額

特殊の関係（とくしゅのかんけい）

The special relationship as Article 66-4, paragraph (1) defines it: one corporation directly or indirectly holding 50 percent or more of the other's issued shares or capital, or another relationship a Cabinet Order (政令) sets.

第六十六条の四第一項に規定する特殊の関係

信託会社等（しんたくがいしゃとう）

In Article 83-2-2, paragraph (2), a trust company, etc. as defined in Article 3 of the Act on Investment Trusts and Investment Corporations: a trust company, or a financial institution authorised to carry on trust business.

投資信託及び投資法人に関する法律（以下この項及び次項において「投資法人法」という。）第三条に規定する信託会社等

高等学校等（こうとうがっこうとう）

Upper secondary schools, the latter course of secondary education schools (中等教育学校), the upper division of schools for special needs education (特別支援学校) and the upper secondary course of specialized training colleges (専修学校), under the School Education Act.

…等学校、中等教育学校（同法第六十六条に規定する後期課程に限る。）及び特別支援学校（同法第七十六条第二項に規定する高等部に限る。）並びに同法第百二十四条に規定する専修学校（同法第百二十五条第一項に規定する高等課程に限る。）

電子決定書（でんしけっていしょ）

In Article 114-6, paragraphs (3) and (4) and Article 114-7, paragraph (2), the electronic record (電磁的記録) of the court's ruling on a confidentiality protective order (秘密保持命令), made under Article 252, paragraph (1) of the Code of Civil Procedure as applied by Article 122 of that Code, limited to one recorded in a file on the court's computer under Article 253, paragraph (2) of that Code as so applied.

民事訴訟法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（同法第百二十二条において準用する同法第二百五十三条第二項の規定により裁判所の使用に係る電子計算機（入出力装置を含む。）に備えられたファイルに記録されたものに…