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施業整備期間（せぎょうせいびきかん）

Where the decedent dies within ten years from the initial certification starting date (当初認定起算日) of a specified forest management plan (特定森林経営計画), the period from the day after the succession begins until the end of those ten years or the death of the forestry management heir (林業経営相続人), whichever comes first.

当初認定起算日（特定森林経営計画（当該特定森林経営計画につき過去に森林法第十七条第一項の規定の適用があつた場合には、最初の適用に係る同項の認定森林所有者等が市町村長等の認定を受けた…

特定申告期限（とくていしんこくきげん）

For a person using the deferral of gift or inheritance tax on individual business assets, the earlier of the due date of the gift tax return for the year of the first gift covered by Article 70-6-8(1) and the due date of the inheritance tax return for the first inheritance covered by Article 70-6-10(1).

…業受贈者の最初の同項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限又は最初の第七十条の六の十第一項の規定の適用に係る相続に係る同項に規定する相続税の申告書の提出期限のいずれか早い日

円滑化法認定（えんかつかほうにんてい）

In Articles 70-7 and 70-7-2, the certification by the Minister of Economy, Trade and Industry — or by the prefectural governor where a Cabinet Order (政令) under Article 17 of that Act so provides — under Article 12, paragraph (1) of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises, limited to the kinds a Ministry of Finance Order (財務省令) sets as falling under item (i) of that paragraph.

中小企業における経営の承継の円滑化に関する法律第十二条第一項（同項第一号に係るものとして財務省令で定めるものに限る。）の経済産業大臣（同法第十七条の規定に基づく政令の規定により都道府県知事が行うこととされている場合にあつては、当該都道府県知事）の…

雇用障害者数（こようしょうがいしゃすう）

The number, as a Cabinet Order (政令) sets, made up of the persons with disabilities regularly employed at the taxation date (課税時期) — with persons with a severe disability (重度の障害者) counted twice — plus employees with a severe disability who work shorter hours than ordinary employees.

…る障害者の数（当該障害者のうちに障害者の雇用の促進等に関する法律（昭和三十五年法律第百二十三号）第二条第三号に規定する重度身体障害者又は同条第五号に規定する重度知的障害者（以下この号において「重度の障害者」という。）がある場合には、当該重度…

投資信託約款（とうししんたくやっかん）

The terms of an investment trust (投資信託約款) under Article 4, paragraph (1) or Article 49, paragraph (1) of the Act on Investment Trusts and Investment Corporations: the terms of the investment trust contract that a financial instruments business operator or a trust company, etc. (信託会社等) must notify to the Prime Minister before concluding it.

投資法人法第四条第一項又は第四十九条第一項に規定する投資信託約款

対象労働者等（たいしょうろうどうしゃとう）

Workers who are, or will be, raising a child or caring for a family member (対象労働者), together with people who left their job because of pregnancy, childbirth, childcare or caregiving (育児等退職者) (Article 30).

第三十条に規定する対象労働者等

育児等退職者（いくじとうたいしょくしゃ）

A person who left their job because of pregnancy, childbirth, childcare or caregiving (Article 27).

第二十七条に規定する育児等退職者

公衆送信許諾（こうしゅうそうしんきょだく）

The permission under Article 80, paragraph (3) that the owner of print rights (出版権者) may give another person, only with the consent of the owner of reproduction rights or public transmission rights (複製権等保有者), to transmit the work to the public.

第八十条第三項の規定による公衆送信の許諾

行政指導指針（ぎょうせいしどうししん）

The matters that are to be the common content of administrative guidance (行政指導) when it is to be given to several persons who meet certain conditions in order to achieve the same administrative aim.

同一の行政目的を実現するため一定の条件に該当する複数の者に対し行政指導をしようとするときにこれらの行政指導に共通してその内容となるべき事項

紛争解決措置（ふんそうかいけつそち）

As used in paragraph (1), item (ii) of Article 51-4, Article 62-16 or Article 63-12, resolving disputes with users through authorized dispute resolution procedures (認証紛争解決手続), or another measure a Cabinet Office Order (内閣府令) sets as equivalent.

…解決を認証紛争解決手続（裁判外紛争解決手続の利用の促進に関する法律（平成十六年法律第百五十一号）第二条第三号に規定する認証紛争解決手続をいう。第六十二条の十六第五項及び第六十三条の十二第五項において同じ。）により図ること又はこれに準ずるものとして内閣府令で定める措置

自動車検査証（じどうしゃけんさしょう）

In Article 58-2 and Article 63, paragraph (1), the motor vehicle inspection certificate referred to in Article 60 of the Road Transport Vehicle Act.

道路運送車両法第六十条の自動車検査証

自動運行装置（じどううんこうそうち）

A device needed to drive a motor vehicle automatically by program (プログラム), built mainly of sensors that detect the vehicle's state while running and its surroundings and of a computer (電子計算機) and program that process their data, which, used under the conditions the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) attaches to each device, can take over all of a driver's ability to recognize, predict, judge and operate, and which has equipment recording the data needed to check how that function is working.

第四十一条第二項に規定する自動運行装置

子金融機関等（こきんゆうきかんとう）

A financial instruments business operator, bank, cooperative financial institution or other person in a financial business a Cabinet Order (政令) specifies that is one of the persons a Cabinet Order specifies as closely related to a specified financial instruments business operator, etc. (特定金融商品取引業者等), such as one in which that operator holds a majority of the voting rights of all shareholders, etc.

特定金融商品取引業者等が総株主等の議決権の過半数を保有している者その他の当該特定金融商品取引業者等と密接な関係を有する者として政令で定める者のうち、金融商品取引業者、銀行、協同組織金融機関その他政令で…

親金融機関等（おやきんゆうきかんとう）

In Article 36, paragraph (1) and Article 56-2, paragraph (3), a person that holds a majority of the voting rights of all the shareholders, etc. of a specified financial instruments business operator, etc. (特定金融商品取引業者等), or that a Cabinet Order (政令) otherwise specifies as closely related to it, and that is a financial instruments business operator (金融商品取引業者), a bank, a cooperative financial institution (協同組織金融機関) or another person carrying on a financial business a Cabinet Order specifies.

同条第三項に規定する親金融機関等

投資助言業務（とうしじょげんぎょうむ）

Within investment advisory and agency business (投資助言・代理業), the services connected with giving advice under an investment advisory contract (投資顧問契約) — the act in Article 28, paragraph (3), item (i).

第二十八条第六項に規定する投資助言業務

未決済債務等（みけっさいさいむとう）

In Article 156-3, paragraph (2), item (vii) and Article 156-4, paragraph (1), item (iv), outstanding obligations, etc. as defined in Article 156-11-2, paragraph (1): the obligations a financial instruments clearing organization has taken on from the counterparties to its clearing members' (清算参加者) transactions, the matching claims it acquired against those members, and collateral.

第百五十六条の十一の二第一項に規定する未決済債務等

指名委員会等（しめいいいんかいとう）

The three committees of a company with nominating committee, etc.: its nominating committee, audit committee and remuneration committee.

会社法第二条第十二号（定義）に規定する指名委員会等

親金融機関等（おやきんゆうきかんとう）

A bank, financial instruments business operator (金融商品取引業者), insurance company or other person in a financial business set by Cabinet Order (政令) that holds a majority of the voting rights of a bank (Article 13-3-2) or of a bank holding company (Article 52-21-3), or is otherwise closely related to it in a way a Cabinet Order sets.

…当該銀行と密接な関係を有する者として政令で定める者のうち、銀行、金融商品取引業者（金融商品取引法第二条第九項（定義）に規定する金融商品取引業者をいう。以下同じ。）、保険会社（保険業法第二条第二項（定義）に規定する保険会社をいう。以下同じ。）その他政令で定める金融業を行う者

特例対象会社（とくれいたいしょうがいしゃ）

In Article 16-4, paragraph (1), a company a Cabinet Office Order (内閣府令) specifies as carrying on business activities that contribute to regional revitalization (not one listed in Article 16-2, paragraph (1), item (xiv), and only where the bank and its subsidiaries other than specified subsidiary companies (特定子会社) together hold no more than the maximum threshold for voting rights in it), and a company with a special relationship a Cabinet Office Order specifies with a company listed in Article 16-2, paragraph (1), items (xii) to (xiv) that is the bank's subsidiary.

地域の活性化に資すると認められる事業活動を行う会社として内閣府令で定める会社（第十六条の二第一項第十四号に掲げる会社に該当しないものであつて、当該銀行又はその特定子会社以外の子会社が、合…

高齢者保健事業（こうれいしゃほけんじぎょう）

In Article 115-45 and Article 117, paragraph (3), item (x), the health services for the elderly under Article 125, paragraph (1) of the Act on Assurance of Medical Care for Elderly People: health education, health consultations, health checkups and health guidance, support for insured persons' own efforts at health management and disease prevention, and other work needed to maintain and improve their health, which an Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) tries to carry out in a way suited to the physical and mental characteristics of older people.

高齢者の医療の確保に関する法律第百二十五条第一項に規定する高齢者保健事業