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店頭売買有価証券（てんとうばいばいゆうかしょうけん）

In Article 37-2, paragraph (2), item (i), over-the-counter traded securities as defined in Article 2, paragraph (8), item (x), (c) of the Financial Instruments and Exchange Act: securities that an authorized financial instruments firms association (認可金融商品取引業協会) has registered under Article 67-11, paragraph (1) of that Act for trading on the over-the-counter securities market it opens.

金融商品取引法第二条第八項第十号ハに規定する店頭売買有価証券

当該申請書の提出（とうがいしんせいしょのていしゅつ）

In Article 81-21, paragraphs (2) and (3), the submission referred to in Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act of an application by the recipient of the price for a transfer of shares, etc. (株式等) to its payer, including providing its contents by electronic data processing or other information and communications technology instead, on which the payer keeps a book of the recipient's name, address and individual or corporate number.

令第三百四十三条第五項に規定する提出

電磁的訴訟記録等（でんじてきそしょうきろくとう）

In Article 133-2, paragraphs (5) and (6), the electronic or magnetic case records (電磁的訴訟記録), or the part of the record of a case in which a disposition under Article 132-4, paragraph (1) has been petitioned for that is information from the court's computer files (ファイル記録事項).

電磁的訴訟記録又は第百三十二条の四第一項の処分の申立てに係る事件の記録中ファイル記録事項に係る部分

国際最低課税額等（こくさいさいていかぜいがくとう）

In Article 82-3, paragraph (1) and Article 82-11, paragraph (2), the international minimum tax amount (国際最低課税額) for a covered fiscal year (対象会計年度) together with the equivalent amounts under foreign law.

同条第一項第一号ロに規定する国際最低課税額等

暗号資産交換契約（あんごうしさんこうかんけいやく）

In Article 31, paragraph (1) and Article 32, paragraph (4), item (i)(e), a contract with a cryptoasset exchange service provider (暗号資産交換業者) for carrying out any of the acts listed in the items of Article 2, paragraph (15) of the Payment Services Act.

資金決済に関する法律第二条第十五項各号に掲げる行為を行うことを内容とする契約

民間紛争解決手続（みんかんふんそうかいけつてつづき）

In Article 2, an out-of-court procedure in which a private business, asked by both parties and under a contract with them, mediates a settlement of a civil dispute the parties are able to settle, as Article 2, item (i) of the Act on Promotion of Use of Alternative Dispute Resolution (Act No. 151 of 2004) defines it, leaving out the procedures, specified by Cabinet Order (政令), that a body designated under an Act conducts as its dispute resolution work under that Act.

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）第二条第一号に規定する民間紛争解決手続

控除対象扶養親族（こうじょたいしょうふようしんぞく）

A claimable dependent as defined in Article 2, paragraph (1), item (xxxiv)-2 of the Income Tax Act, limited to one who is a resident (居住者): that is, a dependent (扶養親族) who is a resident aged 16 or over.

所得税法第二条第一項第三十四号の二に規定する控除対象扶養親族をいい、居住者に限る

所得地方法人税額（しょとくちほうほうじんぜいがく）

The amount of local corporation tax on income (所得地方法人税額) as defined in Article 11 of the Local Corporation Tax Act, from which a domestic corporation deducts the part of its credit-eligible amount equivalent to income tax, etc. (控除対象所得税額等相当額) that exceeds its corporation tax for the business year a Cabinet Order (政令) sets.

同法第十一条に規定する所得地方法人税額

市町村長等の認定（しちょうそんちょうとうのにんてい）

The certification of a forest management plan by the mayor of the municipality under Article 11(5) of the Forest Act (森林法), including as applied with modifications by the Forest Act and the Act on Special Measures concerning Assurance of Stable Supply of Timber (木材の安定供給の確保に関する特別措置法) — or, where Article 19 of the Forest Act applies, by the person it sets.

森林法第十一条第五項（同法第十二条第三項において読み替えて準用する場合並びに木材の安定供給の確保に関する特別措置法第八条の規定により読み替えて適用される場合及び同法第九条第二項又は第三項において読み替えて適用される森林法第十二条第三項において読み替えて準用する場合を含む。）の規定による市町村の長（同法第十九条の規定の適用がある場合には、同条第一項各号に掲げる場合の区分に応じ当該各号に定める者）の認定

特例円滑化法認定（とくれいえんかつかほうにんてい）

Certification under Article 12, paragraph (1) of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises by the Minister of Economy, Trade and Industry (or by a prefectural governor where a Cabinet Order (政令) under Article 17 of that Act gives the governor that work), limited to those a Ministry of Finance Order (財務省令) specifies as relating to 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…

船用品又は機用品（せんようひんまたはきようひん）

In Articles 85, 87-5 and 88-3, ship's stores or aircraft stores as defined in Article 2, paragraph (1), item (ix) or (x) of the Customs Act.

関税法第二条第一項第九号又は第十号に規定する船用品又は機用品

個人情報ファイル（こじんじょうほうふぁいる）

A personal information file (個人情報ファイル) as defined in Article 60(2) of the Act on the Protection of Personal Information that is held by administrative organs, etc. (行政機関等), or a personal information database, etc. (個人情報データベース等) as defined in Article 16(1) of that Act that is held by anyone else.

個人情報保護法第六十条第二項に規定する個人情報ファイルであって行政機関等（個人情報保護法第二条第十一項に規定する行政機関等をいう。以下この項及び第五章第二節において同じ。）が保有するもの又は個人…

暗号資産交換業務（あんごうしさんこうかんぎょうむ）

In Article 2, paragraph (28) and Article 63-12, paragraph (1), item (i), business relating to the acts in Article 2, paragraph (15) carried out by cryptoasset exchange service providers (暗号資産交換業者), together with business relating to cryptoasset intermediary acts (暗号資産仲介行為) carried out by electronic payment instruments and cryptoasset intermediary service providers (電子決済手段・暗号資産サービス仲介業者).

暗号資産交換業者が行う第十五項各号に掲げる行為に係る業務及び電子決済手段・暗号資産サービス仲介業者が行う暗号資産仲介行為に係る業務

認証紛争解決手続（にんしょうふんそうかいけつてつづき）

In Article 51-4, paragraph (5), Article 62-16, paragraph (5) and Article 63-12, paragraph (5), authorized dispute resolution procedures as defined in Article 2, item (iii) of the Act on Promotion of Use of Alternative Dispute Resolution: private dispute resolution procedures carried out as business that the Minister of Justice has certified under Article 5 of that Act.

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

作動状態記録装置（さどうじょうたいきろくそうち）

The device that Article 41, paragraph (2) of the Road Transport Vehicle Act requires an automated driving system (自動運行装置) to be fitted with, which records the information needed to check how the system's driving function has been operating.

道路運送車両法第四十一条第二項に規定する作動状態の確認に必要な情報を記録するための装置

証券専門関連業務（しょうけんせんもんかんれんぎょうむ）

In Article 16-2, paragraph (1), services a Cabinet Office Order (内閣府令) specifies as incidental or related exclusively to securities-related services (有価証券関連業).

専ら有価証券関連業に付随し、又は関連する業務として内閣府令で定めるもの

保険専門関連業務（ほけんせんもんかんれんぎょうむ）

In Article 16-2, paragraph (1), services a Cabinet Office Order (内閣府令) specifies as incidental or related exclusively to insurance business.

専ら保険業に付随し、又は関連する業務として内閣府令で定めるもの

居宅サービス等区分（きょたくさーびすとうくぶん）

A grouping, set by the Minister of Health, Labour and Welfare (厚生労働大臣) with regard to whether the kinds can stand in for one another, of two or more kinds of in-home services (居宅サービス) and community-based services (地域密着型サービス), including equivalent services but leaving out daily long-term care for residents of a community-based welfare facility for the elderly (地域密着型介護老人福祉施設入所者生活介護); Article 43 caps the total in-home and community-based care allowances paid for the services of one grouping over a period.

居宅サービス（これに相当するサービスを含む。以下この条において同じ。）及び地域密着型サービス（これに相当するサービスを含み、地域密着型介護老人福祉施設入所…

新株予約権付社債券（しんかぶよやくけんつきしゃさいけん）

A certificate representing bonds with share options, as provided for in Article 249, item (ii).

第二百四十九条第二号に規定する新株予約権付社債券

地域密着型サービス（ちいきみっちゃくがたさーびす）

A community-based service (地域密着型サービス) as defined in Article 8, paragraph (14) of the Long-Term Care Insurance Act: periodic-visit and on-demand home-visit care and nursing, night-time home-visit care, community-based day care, day care for people with dementia, small-scale multifunctional in-home care, communal living care for people with dementia, community-based daily-life care for residents of specified facilities and of welfare facilities for the elderly requiring long-term care, and combined services.

同法第八条第十四項に規定する地域密着型サービス