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代表社会医療法人債権者（だいひょうしゃかいいりょうほうじんさいけんしゃ）

In Articles 78, 81(1) and 91, a representative of the holders of a social medical corporation's bonds (社会医療法人債), chosen by resolution of their meeting under Article 736, paragraph (1) of the Companies Act as Article 54-7 applies it, from among holders of at least one-thousandth of the total unredeemed amount of that kind of bond, to whom the meeting may delegate decisions on matters it would resolve.

第五十四条の七において準用する会社法第七百三十六条第一項の規定により選任された代表社会医療法人債権者

過去当初申告税額控除額（かことうしょしんこくぜいがくこうじょがく）

For a past applied business year (過去適用事業年度) of a group tax sharing corporation (通算法人), the tax credit amount stated in the documents attached to that year's corporate inhabitant tax return filed by its deadline under Article 53, paragraph 1 or Article 321-8, paragraph 1, or, where that year was corrected, the amount in the latest attached documents or latest reassessment (更正); the adjusted past tax credit amount (調整後過去税額控除額) is compared with it.

当該過去適用事業年度の第一項の規定による申告書（法人税法第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人が、第一項の規定による申告書の提出期限ま…

未決済デリバティブ取引（みけっさいでりばてぃぶとりひき）

A derivatives transaction not yet settled, as described in Article 60-2, paragraph (3), which is treated as settled when the person leaves Japan.

第六十条の二第三項に規定する未決済デリバティブ取引

当初申告損金算入限度額（とうしょしんこくそんきんさんにゅうげんどがく）

In Article 64-7, paragraphs (4) and (5), the limit on inclusion of losses in deductible expenses (損金算入限度額) for a group tax sharing corporation's (通算法人) business year as stated in the documents attached to its final return for that year under Article 74, paragraph (1).

当該適用事業年度の第七十四条第一項の規定による申告書に添付された書類に当該適用事業年度の損金算入限度額として記載された金額

過去当初申告税額控除額（かことうしょしんこくぜいがくこうじょがく）

In Article 69(18), the amount shown as creditable under Article 69(1) to (3) for a past applied business year (過去適用事業年度) in the documents attached to that year's return under Article 74(1) or, where paragraph (17) applied to that year, in the most recent of the documents attached to the amended return (修正申告書) or to the written notice of reassessment (更正通知書) under Article 28(2) of the Act on General Rules for National Taxes.

当該過去適用事業年度の第七十四条第一項の規定による申告書に添付された書類に当該過去適用事業年度の第一項から第三項までの規定による控除…

外国分割承継親法人株式（がいこくぶんかつしょうけいおやほうじんかぶしき）

Shares of a foreign parent corporation of the successor in a company split (外国分割承継親法人), as defined in Article 37-14-3, paragraph (6), item (iv).

前条第六項第四号に規定する外国分割承継親法人の株式

結婚・子育て資金支出額（けっこん・こそだてしきんししゅつがく）

In Article 70-2-3, the total of the payments of marriage and child-rearing funds (結婚・子育て資金) that the business office of the handling financial institution (取扱金融機関) has confirmed and recorded under paragraph (10) of that Article.

…贈者と結婚・子育て資金管理契約を締結した銀行等若しくは金融商品取引業者をいう。第九項を除き、以下この条において同じ。）の営業所等において結婚・子育て資金の支払の事実が確認され、かつ、記録された金額を合計…

特定取引所金融商品市場（とくていとりひきじょきんゆうしょうひんしじょう）

A financial instruments exchange market on which purchases of securities made on entrustment from persons other than professional investors, etc. (一般投資家等買付け) are prohibited under Article 117-2, paragraph (1).

第百十七条の二第一項の規定により同項に規定する一般投資家等買付けをすることが禁止されている取引所金融商品市場

指定第一種紛争解決機関（していだいいっしゅふんそうかいけつきかん）

In Article 37-7, paragraph (1), item (i) 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 specified type-I financial instruments business (特定第一種金融商品取引業務) as defined in Article 156-38, paragraph (2).

指定紛争解決機関（第百五十六条の三十八第一項に規定する指定紛争解決機関をいう。以下この章及び第五章の四において同じ。）であつてその…

指定第二種紛争解決機関（していだいにしゅふんそうかいけつきかん）

In Article 37-7, paragraph (1), item (ii) 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 specified type-II financial instruments business (特定第二種金融商品取引業務) as defined in Article 156-38, paragraph (3).

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第二種金融商品取引業務（第百五十六条の三十八第三項に規定する特定第二種金融商品取引業務をいう。以下この号において同じ。）であるもの

特定投資助言・代理業務（とくていとうしじょげん・だいりぎょうむ）

Services a financial instruments business operator carries out in relation to the acts listed in Article 28, paragraph (3) — the acts that make up investment advisory and agency business (投資助言・代理業) — and services incidental to them.

第百五十六条の三十八第四項に規定する特定投資助言・代理業務

後期高齢者医療の被保険者（こうきこうれいしゃいりょうのひほけんしゃ）

In Article 7, item (x)-2, Article 28-2 and Article 31, paragraph (3), a person insured under latter-stage elderly medical care (後期高齢者医療), run by a wide-area union of municipalities (後期高齢者医療広域連合), under Articles 50 and 51 of the Act on Assurance of Medical Care for Elderly People: a person aged 75 or over with an address in its area, or aged 65 to 74 and certified by it as having a disability of the degree a Cabinet Order (政令) sets, other than those Article 51 leaves out, such as members of households receiving public assistance (生活保護).

高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）第五十条及び第五十一条の規定による後期高齢者医療の被保険者

承認地域経済牽引事業計画（しょうにんちいきけいざいけんいんじぎょうけいかく）

An approved regional economy advancement project plan (承認地域経済牽引事業計画) under Article 14, paragraph (2) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects, under which the facilities of Articles 10-4 and 42-11-2 are newly built or expanded.

同法第十四条第二項に規定する承認地域経済牽引事業計画

指定投資運用紛争解決機関（していとうしうんようふんそうかいけつきかん）

In Article 37-7, paragraph (1), item (iv) 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 specified investment management business (特定投資運用業務) as defined in Article 156-38, paragraph (5).

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投資運用業務（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をいう。以下この号において同じ。）であるもの

基準期間における課税売上高（きじゅんきかんにおけるかぜいうりあげだか）

Taxable sales in the base period as Article 9, paragraph (1) of the Consumption Tax Act uses the term: under paragraph (2) of that Article, the consideration for the taxable transfers, etc. of assets (課税資産の譲渡等) made in Japan in the base period (基準期間), less refunds, etc. of consideration for sales (売上げに係る対価の返還等) net of the tax on them, scaled to twelve months for a corporation whose base period is not a year.

第九条第一項に規定する基準期間における課税売上高

特定第一種金融商品取引業務（とくていだいいっしゅきんゆうしょうひんとりひきぎょうむ）

The business a financial instruments business operator (金融商品取引業者) carries on in the acts listed in Article 28, paragraph (1), the business it carries on under Article 35, paragraph (1), and the business in the acts of Article 2, paragraph (11), items (i) to (iii) that financial instruments intermediary service providers (金融商品仲介業者) carry on for it.

同条第二項に規定する特定第一種金融商品取引業務

特定第二種金融商品取引業務（とくていだいにしゅきんゆうしょうひんとりひきぎょうむ）

The business a financial instruments business operator (金融商品取引業者) carries on in the acts listed in Article 28, paragraph (2) — other than business in the acts of Article 63, paragraph (1), item (i) or Article 63-8, paragraph (1), item (ii) — and business incidental to it.

第百五十六条の三十八第三項に規定する特定第二種金融商品取引業務

育児時短就業開始時賃金日額（いくじじたんしゅうぎょうかいしじちんぎんにちがく）

In Article 61-12, paragraphs (6) and (7), the daily amount of wages (賃金日額) that Article 17 would give an insured person if they were a qualified recipient who had separated from service on the day before starting childcare short-time work (育児時短就業) — or, where they went straight into it from childcare leave or parental leave for which they received benefits, the daily amount of wages at the commencement of absence (休業開始時賃金日額) used for those benefits.

…育児時短就業給付金の支給に係る育児時短就業を開始した日の前日を受給資格に係る離職の日とみなして第十七条の規定を適用した場合に算定されることとなる賃金日額に相当する額（当該被保険者が、当該育児時短就業に係…

在外選挙人名簿への登録の移転（ざいがいせんきょにんめいぼへのとうろくのいてん）

Removing a person from the electoral register (選挙人名簿) and at the same time registering them on the overseas electoral register (在外選挙人名簿), as provided for in Article 30-2, paragraph (3) of the Public Offices Election Act.

同法第三十条の二第三項に規定する在外選挙人名簿への登録の移転

特定非常災害発生年純損失金額（とくていひじょうさいがいはっせいねんじゅんそんしつきんがく）

The net loss a blue-return filer incurred in the year a specified extraordinary disaster (特定非常災害) occurred, where their business assets lost at least a tenth of their value in it; it can be carried forward for five years.

次条第一項に規定する特定非常災害発生年純損失金額