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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

契約対象者（けいやくたいしょうしゃ）

In Article 38-3, paragraph (1), the person whose being alive is a condition of payment under the non-life insurance contract or similar contract (損害保険契約等) on which an annuity is paid.

年金の支払の基礎となる損害保険契約等においてその者の生存が支払の条件とされている者

法定納期限（ほうていのうきげん）

The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.

国税通則法第二条第八号に規定する法定納期限

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

特定収入等（とくていしゅうにゅうとう）

Revenue, expenditure, profits or losses (収入等) of an entity that fall under Article 82, item (v)(a) or (b) — those the tax laws named there treat as its members'.

同号イ又はロに掲げる収入等

消費者団体（しょうひしゃだんたい）

A consumer organization as referred to in Article 8 of the Basic Act on Consumer Policies (Act No. 78 of 1968), which describes such organizations as working on their own initiative to collect and provide information on consumers' lives, voice opinions, inform and educate consumers, and prevent and remedy harm to them.

消費者基本法（昭和四十三年法律第七十八号）第八条の消費者団体

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).

…で行う役務の提供（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…

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.

…及び難民認定法（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…

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

分社型分割（ぶんしゃがたぶんかつ）

In Chapter III (special provisions on the Corporation Tax Act), a company split by spin-off as defined in Article 2, item (xii)-10 of the Corporation Tax Act: a company split (分割) in which the assets the splitting corporation (分割法人) receives as consideration are not given to its shareholders, etc. on the day of the split (splits with no consideration aside), or a split with no consideration (無対価分割) where, just before it, the splitting corporation holds shares of the succeeding corporation (分割承継法人) and the succeeding corporation does not hold all the splitting corporation's issued shares, etc.

法人税法第二条第十二号の十に規定する分社型分割

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