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引受け（ひきうけ）

In Article 61-4, paragraphs (1) and (2), the underwriting of securities: when newly issued securities are offered for acquisition, or already issued securities are offered for sale or for purchase, contracting to acquire all or part of them so that others can acquire them, or to acquire what remains where no one else acquires all or part of them — other than underwriting meant to acquire securities not for buying and selling (売買目的外有価証券) as Article 61-3, paragraph (1), item (ii) defines them.

…つき他にこれを取得する者がない場合にその残部を取得することを内容とする契約をすることをいい、前条第一項第二号に規定する売買目的外有価証券の取得を目的とするものを除く

関係者（かんけいしゃ）

In Article 13, paragraph (3), item (iv)(b)(1) and (2), which bar certification as a qualified consumer organization (適格消費者団体) where too many of an organization's directors (理事) are tied to business operators, a person related to a business operator: the business operator (事業者) itself, a person who is its officer or employee, or another person a Cabinet Office Order (内閣府令) specifies.

当該事業者及びその役員又は職員である者その他の内閣府令で定める者

施行者（しこうしゃ）

The implementer of a condominium regeneration project (マンション再生事業), as defined in Article 2, paragraph (1), item (x) of the Act on Facilitation of the Regeneration, etc. of Condominiums.

同法第二条第一項第十号に規定する施行者

不足額（ふそくがく）

In defining the special depreciation shortfall (特別償却不足額) in Article 52-2, paragraph 2: where the depreciation a corporation deducted as an expense for an asset eligible for special depreciation in a business year falls short of the depreciation limit computed under the special depreciation provision (or, where an extra depreciation provision set by Cabinet Order (政令) applies, the ordinary and special limits combined), the difference up to the special depreciation limit.

…算入された金額が当該特別償却対象資産の特別償却に関する規定により計算される償却限度額（第四十五条第三項その他の政令で定める割増償却に関する規定の適用を受ける場合には、当該割増償却に関する規定に規定する普…

診療所（しんりょうじょ）

A clinic as defined in Article 1-5, paragraph (2) of the Medical Care Act, whose founder or administrator gets a reduced registration and license tax (登録免許税) rate on a building for it built or acquired in areas a Cabinet Order (政令) specifies between 1 April 2026 and 31 March 2028.

医療法第一条の五第二項に規定する診療所

記述等（きじゅつとう）

In Article 5, item (i) and Article 6(2), any matter written or recorded in a document, drawing or electronic or magnetic record (電磁的記録), or expressed by sound, movement or any other means, such as a person's name or date of birth.

文書、図画若しくは電磁的記録に記載され、若しくは記録され、又は音声、動作その他の方法を用いて表された一切の事項

建設業（けんせつぎょう）

A construction business as defined in Article 2, paragraph (2) of the Construction Business Act (Act No. 100 of 1949) — the business of undertaking to complete construction work (建設工事), whether as main contractor, subcontractor or under any other name — used in Article 2, paragraph (4) to keep one construction business handing construction work to another out of a service contract (役務提供委託).

建設業法（昭和二十四年法律第百号）第二条第二項に規定する建設業

銀行等（ぎんこうとう）

In Article 27-2, paragraph (4) and Article 27-12, paragraph (3), a bank, a cooperative financial institution (協同組織金融機関) or another financial institution a Cabinet Order (政令) specifies; a tender offeror must have such an institution, or a financial instruments business operator carrying on Type I financial instruments business, handle the custody of tendered share certificates, etc., payment of the price and other work a Cabinet Order specifies.

銀行、協同組織金融機関その他政令で定める金融機関

調整額（ちょうせいがく）

The home-based work unit adjustment amount (在宅就業単位調整額) multiplied by the reference number of months (評価基準月数) set by a Cabinet Order (政令); the special monetary adjustment for home-based workers with disabilities (在宅就業障害者特例調整金) is paid as this amount times the number of reference amounts (評価額) the employer's payments for home-based work come to.

在宅就業単位調整額に評価基準月数（在宅就業障害者の就業機会の確保に資する程度その他の状況を勘案して政令で定める月数をいう。以下同じ。）を乗じて得た額

交付株式（こうふかぶしき）

The shares a holder of share options for subscription would receive, including the shares underlying the options and others set by Ministry of Justice Order (法務省令), counted in Article 244-2 to see whether an issue would give one subscriber a majority of the votes.

募集新株予約権の目的である株式、募集新株予約権の内容として第二百三十六条第一項第七号ニに掲げる事項についての定めがある場合における同号ニの株式その他募集新株予約権の新株予約権者が交付を受ける株式とし…

払込金額（はらいこみきんがく）

The amount of money to be paid in exchange for each share option for subscription.

同号に規定する払込金額

各省各庁（かくしょうかくちょう）

The House of Representatives, the House of Councillors, the courts, the Board of Audit, the Cabinet (other than the Cabinet Office, the Digital Agency and the Reconstruction Agency), the Cabinet Office, the Digital Agency, the Reconstruction Agency and each ministry: the list of Article 21 of the Public Finance Act, which until the Reconstruction Agency is abolished is read with that Agency added (Act for Establishment of the Reconstruction Agency, Supplementary Provisions, Article 3(1)).

財政法（昭和二十二年法律第三十四号）第二十一条に規定する各省各庁

識別符号（しきべつふごう）

A code, issued by the director of a regional immigration services bureau (地方出入国在留管理局長), that tells apart from others a person making through the electronic data processing system (電子情報処理組織) the applications in Article 64, paragraph (1), items (vi) to (viii) and (ix) to (xii), such as for a certificate of eligibility (在留資格認定証明書) or an extension of the period of stay (在留期間).

電子情報処理組織を使用して第一項第六号から第八号まで及び第九号から第十二号までの申請を行う者を他の者と区別して識別するための符号

個人番号（こじんばんごう）

The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項に規定する個人番号

相互会社（そうごがいしゃ）

In Article 44, paragraph (1), a mutual company as defined in Article 2, paragraph (6) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions, which points to the insurance business law: an association set up to carry on insurance business whose members are its policyholders.

同条第六項に規定する相互会社

不動産等（ふどうさんとう）

Real property, etc. as defined in Article 104-2, paragraph 1 of the National Tax Collection Act: real property, ships, aircraft, motor vehicles, construction machinery and small vessels, and intangible property rights other than claims and telephone subscription rights.

国税徴収法第百四条の二第一項に規定する不動産等

投資法人（とうしほうじん）

An investment corporation (投資法人) as defined in Article 2, paragraph 12 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第二条第十二項に規定する投資法人

個人保険（こじんほけん）

Insurance other than group insurance (団体保険) — insurance whose standard terms make a group's representative the policyholder and its members the insured — as Article 72-24-2, paragraph 2 uses the term in working out the revenue of a life insurance company (生命保険会社) for enterprise tax (事業税).

第三号に規定する団体保険以外の保険

地震保険（じしんほけん）

Insurance whose contract meets the requirements listed in Article 2, paragraph 2 of the Act on Earthquake Insurance (Act No. 73 of 1966); for a non-life insurer's enterprise tax (事業税), 20 percent of each business year's net premium income from it counts as revenue.

その保険契約が地震保険に関する法律（昭和四十一年法律第七十三号）第二条第二項各号に掲げる要件を備える保険

発電事業（はつでんじぎょう）

A power generation business as defined in Article 2, paragraph 1, item 14 of the Electricity Business Act; where a corporation carries on it together with businesses other than general electricity transmission and distribution, electricity transmission, electricity distribution and power generation, its enterprise tax (事業税) base is divided among prefectures by the criterion Article 72-48, paragraph 3, item 2(c) sets.

電気事業法第二条第一項第十四号に規定する発電事業