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取締役の報酬等（とりしまりやくのほうしゅうとう）

In Article 202-2, paragraph (1), item (i) and Article 236, paragraph (3), item (i), the remuneration, bonuses and other financial benefits a director receives from the stock company in return for performing their duties, as Article 361, paragraph (1) defines them.

第三百六十一条第一項に規定する報酬等

譲渡制限株式等（じょうとせいげんかぶしきとう）

Shares with restriction on transfer, and anything Ministry of Justice Order (法務省令) treats as equivalent.

同条第三項に規定する譲渡制限株式等

特別清算裁判所（とくべつせいさんさいばんしょ）

The district court before which a liquidating stock company's special liquidation case is pending, which also takes over the court matters of its ordinary liquidation.

第八百八十条第一項に規定する特別清算裁判所

障害者支援施設（しょうがいしゃしえんしせつ）

A facility, as defined in Article 5(11) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities, that gives persons with disabilities residential support (施設入所支援) together with other facility-based disability welfare services (施設障害福祉サービス), other than Nozomi-no-Sono (のぞみの園) and the facilities a Ministerial Order (主務省令) under paragraph (1) of that Article specifies.

障害者の日常生活及び社会生活を総合的に支援するための法律第五条第十一項に規定する障害者支援施設

個人受給資格者（こじんじゅきゅうしかくしゃ）

In Article 6, a general eligible recipient (一般受給資格者) other than a corporate eligible recipient (法人受給資格者), that is, other than a corporation acting as a child's guardian of a minor (未成年後見人).

次条第一項に規定する一般受給資格者（第六号において「一般受給資格者」という。）のうち、法人受給資格者以外のもの

法人受給資格者（ほうじんじゅきゅうしかくしゃ）

In Article 6, a general eligible recipient (一般受給資格者) under Article 4(1)(i) that is a corporation acting as a child's guardian of a minor (未成年後見人).

一般受給資格者（第四条第一項第一号に該当する者に限る。）のうち、未成年後見人であり、かつ、法人であるもの

正規の勤務時間（せいきのきんむじかん）

In Article 55-17, a staff physician's or dentist's regular working hours as defined in Article 13, paragraph (1) of the Act on Working Hours, Leaves, etc. for National Public Officers Engaged in Regular Services (Act No. 33 of 1994): the working hours set under Articles 5 to 8, 11 and 12 of that Act, as a rule 38 hours 45 minutes a week, not counting breaks.

一般職の職員の勤務時間、休暇等に関する法律（平成六年法律第三十三号）第十三条第一項に規定する正規の勤務時間

特定課税仕入れ（とくていかぜいしいれ）

In Article 2, item (ix) and Article 15, paragraph (2), item (vii), a specified taxable purchase as defined in Article 5, paragraph (1) of the Consumption Tax Act: a taxable purchase (課税仕入れ) that is a specified purchase (特定仕入れ), meaning a service a business receives in the course of its business from a foreign business operator (国外事業者), either a service supplied over telecommunications lines that ordinarily only businesses receive, or a performance or other service a Cabinet Order (政令) sets.

同法第五条第一項（納税義務者）に規定する特定課税仕入れ

当該特定建物等（とうがいとくていたてものとう）

In Article 83, the specific building (特定建物) and the specific destroyed building (特定滅失建物) whose reconstruction and rebuilding are put together to one resolution to approve them.

同項に規定する当該特定建物等

法人番号通知書（ほうじんばんごうつうちしょ）

In Article 81-6, the written notice of a corporate number (法人番号) given under Article 38 of the Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014), limited to one stating the corporation's name, head office address and corporate number.

…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施行令（平成二十六年政令第百五十五号）第三十八条（法人番号の通知）（同令第三十九条第四項（届出による法人番号の指定等）において準用する場合を含む。）の規定による通知に係る書面をいい、…

退職年金等信託（たいしょくねんきんとうしんたく）

In Article 12, a trust under a contract Article 84(1) names — for the management of assets in a defined benefit pension plan or fund, defined contribution pension assets, or employees' asset-formation benefits — under a contract a National Pension Fund (国民年金基金) or the National Pension Fund Association concludes under Article 128(3) or Article 137-15(4) of the National Pension Act, or under a similar retirement pension contract a Cabinet Order (政令) sets.

第八十四条第一項（退職年金等積立金の額の計算）に規定する確定給付年金資産管理運用契約、確定給付年金基金資産運用…

金融商品取引所（きんゆうしょうひんとりひきじょ）

In Article 41, paragraph (2), item (ii), (f) and paragraph (5), a financial instruments exchange as defined in Article 2, paragraph (16) of the Financial Instruments and Exchange Act.

金融商品取引法（昭和二十三年法律第二十五号）第二条第十六項（定義）に規定する金融商品取引所

各種所得の金額（かくしゅしょとくのきんがく）

The amount of income in each class as defined in Article 2, paragraph (1), item (xxii) of the Income Tax Act: the amounts of interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous income.

所得税法第二条第一項第二十二号に規定する各種所得の金額

災害危険区域等（さいがいきけんくいきとう）

Any of the disaster-prone areas this paragraph lists: a disaster risk area under Article 39, paragraph (1) of the Building Standards Act, a landslide prevention area under Article 3, paragraph (1) of the Landslide Prevention Act, a steep slope failure hazard area under Article 3, paragraph (1) of the Act on Prevention of Disasters Caused by Steep Slope Failure, a special sediment disaster alert area under Article 9, paragraph (1) of the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas, or a flood damage prevention zone under Article 56, paragraph (1) of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities.

建築基準法第三十九条第一項の災害危険区域（以下この項において「災害危険区域」という。）、地すべり等防止法第三条第一項の地すべり防止区域（以下この項において「地すべり防止区域」という。）、急傾斜地の崩壊による災害…

商品先物取引等（しょうひんさきものとりひきとう）

Transactions listed in Article 2, paragraph (3), items (i) to (iv) of the Commodity Derivatives Transaction Act that are futures transactions as that paragraph defines them (including certain transactions on a commodity market), and the transactions listed in paragraph (14), items (i) to (v) of that Article that are over-the-counter commodity derivatives transactions (店頭商品デリバティブ取引) made with a commodity derivatives business operator (商品先物取引業者).

商品先物取引法第二条第三項第一号から第四号までに掲げる取引（同号に掲げる取引にあつては、同号イからハまでに掲げる取引を成…

債券現先取引等（さいけんげんさきとりひきとう）

In Article 42-2, paragraph (1), a bond transaction with a repurchase/resale agreement (債券現先取引) in the bonds listed in items (i) to (iii), or a securities lending transaction (証券貸借取引) — lending or borrowing securities against cash or securities as collateral — in the securities listed there, each meeting the requirements a Cabinet Order (政令) sets.

第一号から第三号までに掲げる債券に係る債券現先取引（所得税法第百六十一条第一項第十号に規定する政令で定める債券の買戻又は売戻条件付売買取引をいう。第三項及び第七項において同じ。）で政令で定める要件を満たすもの又は次に掲げる有価…

特定振替機関等（とくていふりかえきかんとう）

A specified book-entry transfer institution (特定振替機関), specified account management institution (特定口座管理機関) or specified secondary account management institution (特定間接口座管理機関), as Article 41-13-3(1) groups them.

第四十一条の十三の三第一項に規定する特定振替機関等

資産保有型事業（しさんほゆうがたじぎょう）

An individual's business in which, on any day within the period a Cabinet Order (政令) sets for checking the business's assets, the book value of specified assets such as cash and deposits (特定資産), plus certain payments to persons specially related to the individual in the previous five years, is 70% or more of the total book value of the business's assets plus those payments, as Article 70-6-8(2)(iv) defines it.

第七十条の六の八第二項第四号に定める事業

資産運用型事業（しさんうんようがたじぎょう）

An individual's business in which, in any year within the period a Cabinet Order (政令) sets for checking how the business's assets are used, income from managing specified assets (特定資産) is 75% or more of the total revenue of the business income, as Article 70-6-8(2)(v) defines it.

第七十条の六の八第二項第五号に定める事業

資産保有型会社（しさんほゆうがたがいしゃ）

A company in which, on any day within the period a Cabinet Order (政令) sets for checking its assets, the book value of specified assets such as cash and deposits (特定資産), plus dividends and other amounts paid in the previous five years to the successor and persons specially related to the successor, is 70% or more of the total book value of its assets plus those amounts, as Article 70-7(2)(viii) defines it.

前条第二項第八号に定める会社