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公益信託（こうえきしんたく）

A public interest trust as defined in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Act No. 30 of 2024): a trust made under that Act that names no beneficiaries and whose only purpose is public interest work (公益事務) — work for the benefit of an unspecified large number of people, such as promoting learning or welfare, of the kinds that Act lists.

同項第二号に規定する公益信託

業務委託（ぎょうむいたく）

In Article 35-2, paragraph (1), item (ii), (a), a delegation of part of an electronic monetary claim recording business (電子債権記録業) under Article 58, paragraph (1) of the Electronically Recorded Monetary Claims Act.

電子記録債権法第五十八条第一項（電子債権記録業の一部の委託）の規定による同法第五十一条第一項（電子債権記録業を営む者の指定）に規定する電子債権記録業の一部の委託

関連者等（かんれんしゃとう）

In Article 40-17, paragraph (2), the other person with whom a resident has a family, shareholding or similar relationship, unless that person is domiciled, has its head office or is a national in the country or region where the resident's foreign office or place of business (国外事業所等) is, together with the resident's places of business (事業場等) outside that country or region.

…外事業所等所在地国の国籍その他これに類するものを有するものを除く。）及び当該居住者の法第九十五条第四項第一号に規定する事業場等（当該国外事業所等所在地国に所在するものを除く。）

受信者等（じゅしんしゃとう）

The recipient (受信者) of information provided by electronic means, or a person who, under a contract with the recipient, keeps on a computer it manages a file solely for the recipient's use (受信者ファイル).

受信者又は当該受信者との契約により受信者ファイル（専ら当該受信者の用に供せられるファイルをいう。以下この項において同じ。）を自己の管理する電子計算機に備え置く者

電子調書（でんしちょうしょ）

In Article 39, paragraph (1), item (iv) and Article 167-2, paragraph (1), item (iv), an electronic record (電子調書) as Article 160, paragraph (1) of the Code of Civil Procedure defines it: an electronic or magnetic record (電磁的記録) a court clerk (裁判所書記官) prepares to record and certify the form, content and course of proceedings on or outside a court date (期日).

民事訴訟法第百六十条第一項に規定する電子調書

訪問購入（ほうもんこうにゅう）

A purchase of articles (物品) by a person who buys articles as a business (a buyer, 購入業者), under a contract offered or made away from its business office or similar place (営業所等) — except articles a Cabinet Order (政令) excludes because buying them this way is unlikely to harm the seller's interests or because applying these rules would seriously disrupt their distribution.

…合に流通が著しく害されるおそれがあると認められる物品であつて、政令で定めるものを除く。以下この章、同項及び第六十七条第一項において同じ。）の購入

候補者等（こうほしゃとう）

In Article 4, paragraph (1), items (i) and (ii), a candidate for public office, or a political party or other political organization that, under the Public Offices Election Act, has notified the returning officer of its candidates for a single-seat constituency of the House of Representatives (Article 86, paragraph (1) or (8)), or has filed a list of its candidates for the proportional representation seats of the House of Representatives (Article 86-2, paragraph (1)) or of the House of Councillors (Article 86-3, paragraph (1)).

公職の候補者又は候補者届出政党（公職選挙法（昭和二十五年法律第百号）第八十六条第一項又は第八項の規定による届出をした政党その他の政治団体をいう。）若しくは衆議院名簿届出政党等（同法第八十六条の二…

先進船舶（せんしんせんぱく）

An advanced vessel as defined in Article 39-10, paragraph (1) of the Marine Transportation Act, as named in a certified plan for introducing advanced vessels (認定先進船舶導入等計画).

同法第三十九条の十第一項に規定する先進船舶

施行区域（しこうくいき）

The project area of a land readjustment project (土地区画整理事業) that is to pay compensation for a decrease in value (減価補償金), as defined in Article 2, paragraph (8) of the Land Readjustment Act.

同法第二条第八項に規定する施行区域

非永住者（ひえいじゅうしゃ）

A non-permanent resident as defined in Article 2, paragraph (1), item (iv) of the Income Tax Act: a resident (居住者) who does not have Japanese nationality and has had a domicile or residence in Japan for a total of five years or less in the past ten years.

所得税法第二条第一項第四号に規定する非永住者

組合財産（くみあいざいさん）

In Article 41-21, the partnership property under Article 668 of the Civil Code, as applied by Article 16 of the Limited Partnership Act for Investment, and similar property under a foreign partnership contract (外国組合契約).

投資事業有限責任組合契約に関する法律第十六条において準用する民法第六百六十八条に規定する組合財産及び外国組合契約におけるこれに類する財産

対価の額（たいかのがく）

The amount of consideration for a transfer, as defined in Article 28(1) of the Consumption Tax Act (消費税法), used in Article 85 as the tax base when designated goods (指定物品) sold tax-free for loading onto an ocean-going ship or aircraft (外航船等) are landed in Japan or are still on board when it stops being one.

同条第一項に規定する対価の額

合併法人（がっぺいほうじん）

A merging corporation as defined in Article 2, paragraph (1), item (v) of the Consumption Tax Act; here, one that took over the business by a merger.

同法第二条第一項第五号に規定する合併法人

保険事故（ほけんじこ）

An insured event as defined in Article 5, paragraph (1) of the Insurance Act: a chance accident, specified in a non-life insurance contract, that may cause the loss the contract is to make good.

保険法第五条第一項に規定する保険事故

複製許諾（ふくせいきょだく）

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 reproduce the work.

第八十条第三項の規定による複製の許諾

抗告訴訟（こうこくそしょう）

In Article 21, a lawsuit (訴訟) challenging an administrative agency's (行政庁) exercise of public power, as Article 3(1) of the Administrative Case Litigation Act defines it.

同法第三条第一項に規定する抗告訴訟

特定部分（とくていぶぶん）

The part of a document that is withheld from public inspection under Article 25, paragraph (6) (including as applied under Article 27), Article 27-14, paragraph (5) (including as applied with modified wording under Article 27-22-2, paragraph (2)) or Article 27-28, paragraph (4).

第二十五条第六項（第二十七条において準用する場合を含む。）、第二十七条の十四第五項（第二十七条の二十二の二第二項において読み替えて準用する場合を含む。）又は第二十七条の二十八第四項の規定により公衆の縦覧に供しないものとされた部分

投資法人（とうしほうじん）

In Article 27-36, paragraph (1) and its item (i), an investment corporation as defined in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations: an association (社団) incorporated under that Act to invest its assets mainly in the specified assets (特定資産) that Act names.

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

非居住者（ひきょじゅうしゃ）

In Article 63-8, paragraph (1), item (i) and Article 63-9, paragraph (9), a non-resident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act: an individual or corporation other than a resident (居住者), residents being individuals with a domicile or residence in Japan and corporations with their principal office in Japan, and a non-resident's branch or other office in Japan also counting as a resident.

外国為替及び外国貿易法第六条第一項第六号に規定する非居住者

商品市場（しょうひんしじょう）

In Article 142, paragraph (9), a commodity market as defined in Article 2, paragraph (9) of the Commodity Derivatives Transaction Act: a market that a commodity exchange opens, for each listed commodity or listed commodity index, for the futures and other transactions that paragraph lists.

商品先物取引法第二条第九項に規定する商品市場