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児童福祉司（じどうふくしし）

In Article 16, paragraph (1) and Article 26, paragraph (1), a child welfare officer as defined in Article 12-3, paragraph (2), item (vi) of the Child Welfare Act: a staff member in charge of affairs concerning the welfare of children.

児童福祉法第十二条の三第二項第六号に規定する児童福祉司

控除限度額（こうじょげんどがく）

The most foreign income tax that can be credited against a year's Japanese income tax: the part of that tax corresponding to the year's foreign-source income, worked out as a Cabinet Order (政令) sets (for a nonresident, counting only income attributable to a permanent establishment in Japan).

同条第一項に規定する控除限度額

電磁的方式（でんじてきほうしき）

Electronic, magnetic or any other form that people cannot perceive directly with their senses.

電子的方式、磁気的方式その他人の知覚によっては認識することができない方式

青色申告書（あおいろしんこくしょ）

A return of special corporation tax for reconstruction (復興特別法人税申告書), or an amended return (修正申告書) to it, that a corporation files on the blue form under Article 58, paragraph (1).

同項の規定により青色の申告書によって提出する復興特別法人税申告書等

振替機関等（ふりかえきかんとう）

In Article 207, paragraph (1), item (ii), a book-entry transfer institution (振替機関) or an account management institution (口座管理機関), as Article 2, paragraph (5) of the Act on Book-Entry Transfer of Corporate Bonds and Shares defines the term.

社債、株式等の振替に関する法律第二条第五項に規定する振替機関等

控除限度額（こうじょげんどがく）

In Article 144-2, paragraph (10), which applies Article 69, paragraphs (25), (26) and (28) to foreign corporations, the limitation on a creditable amount as Article 144-2, paragraph (1) defines it.

同条第一項に規定する控除限度額

六月経過日（ろっかげつけいかび）

In Article 71, paragraph (2) as Article 144-3, paragraph (3) applies it to a foreign ordinary corporation with a permanent establishment (恒久的施設), the day of Article 144-3, paragraph (1): six months after the first day of its business year.

第百四十四条の三第一項に規定する六月経過日

電磁的記録（でんじてききろく）

In Article 59-2, paragraph (1), the purchase record information (購入記録情報) under Article 8, paragraph (2) — the record of a sale at a tax-free shop (輸出物品販売場), of a kind a Cabinet Order (政令) sets, that the shop's operator must send to the Commissioner of the National Tax Agency (国税庁長官) — and other records a Cabinet Order designates, kept by a business.

第八条第二項に規定する購入記録情報その他の政令で定めるもの

割賦販売等（かっぷはんばいとう）

In Article 26, paragraphs (9) and (10), an installment sale (割賦販売), or a sale made through loan-backed sales (ローン提携販売), intermediation of comprehensive credit purchases (包括信用購入あつせん) or intermediation of individual credit purchases (個別信用購入あつせん) as defined in Article 2, paragraphs (2) to (4) of the Installment Sales Act.

割賦販売、割賦販売法第二条第二項に規定するローン提携販売、同条第三項に規定する包括信用購入あつせん又は同条第四項に規定する個別信用購入あつせんに係る販売

プログラム（ぷろぐらむ）

In Article 3, a program as defined in Article 2, paragraph (2) of the Act on Facilitation of Information Processing: instructions to a computer, combined so as to produce one result.

情報処理の促進に関する法律（昭和四十五年法律第九十号）第二条第二項に規定するプログラム

後発医薬品（こうはついやくひん）

In Article 34, paragraph (3), a drug approved for manufacture and sale under Article 14 or Article 19-2 of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices that has been found to be the same in active ingredients, quantity, dosage and administration, and efficacy and effects as a drug listed in Article 14-4, paragraph (1) of that Act, and that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies.

…十五号）第十四条又は第十九条の二の規定による製造販売の承認を受けた医薬品のうち、同法第十四条の四第一項各号に掲げる医薬品と有効成分、分量、用法、用量、効能及び効果が同一性を有すると認められたものであつて…

継続雇用者（けいぞくこようしゃ）

In the tax credits for increased salary payments (Articles 10-5-4 and 42-12-5), a domestic employee (国内雇用者) of a kind a Cabinet Order (政令) sets who was paid salary by the individual or corporation for every month of both the year of the credit (for a corporation, the business year) and the year before it (the previous business year).

個人の各年（以下この項において「適用年」という。）及び当該適用年の前年の各月分のその個人の給与等の支給を受けた国内雇用者として政令で定めるもの

特定株主等（とくていかぶぬしとう）

The individuals and corporations that hold shares, etc. in a specified domestic corporation (特定内国法人) — one at least 80% owned by five or fewer shareholders and persons specially related to them — just before the specified relationship (特定関係) arises.

特定関係が生ずることとなる直前に特定内国法人（当該直前に株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。）の五人以下並びにこれらと政令で定める特殊の関係のある個人及び法人…

特定受益者（とくていじゅえきしゃ）

In Article 67-12, a beneficiary (受益者) of a trust under Article 12(1) of the Corporation Tax Act, including a person deemed one under Article 12(2), where the trust is not a collective investment trust (集団投資信託) or a trust subject to corporate taxation (法人課税信託).

…第二十九号に規定する集団投資信託及び法人課税信託を除く。以下この条において同じ。）の同法第十二条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。）

特定組合員（とくていくみあいいん）

A partner (組合員) under a partnership contract (組合契約) — including persons a Cabinet Order (政令) treats as partners and, under a silent partnership contract, etc. (匿名組合契約等), the investor and whoever succeeds to that position — other than the partners a Cabinet Order sets, such as one who takes part in deciding on disposing of or acquiring important partnership property or on large borrowings and itself carries out the important parts of that work, such as negotiating contracts.

…合契約等に基づいて出資をする者及びその者の当該匿名組合契約等に係る地位の承継をする者とする。以下この項及び第四項において同じ。）のうち、組合事業に係る重要な財産の処分若しくは譲受け又は組合事業に係る多額の借財に関…

機関投資家（きかんとうしか）

A financial instruments business operator (金融商品取引業者) under Article 2, paragraph (9) of the Financial Instruments and Exchange Act that carries on securities-related business within Type I financial instruments business, or investment management business, and others a Ministry of Finance Order (財務省令) sets.

金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業のうち同条第八項に規定する有価証券関連業に該当するもの又は同条第四項に規定する投資運用業を行う者に限る。）その他の財務省令で定めるもの

特例申告書（とくれいしんこくしょ）

A special return (特例申告書) as defined in Article 2, paragraph (1), item (xviii) of the Consumption Tax Act.

同法第二条第一項第十八号に規定する特例申告書

信託資産等（しんたくしさんとう）

In Article 86-7, paragraph (1), for each trust subject to corporation taxation, etc. (法人課税信託等) under the Consumption Tax Act, the assets belonging to the trust property and the asset transactions, etc. (資産等取引) of Article 14, paragraph (1) of that Act relating to it, kept apart from the trustee's own assets, etc. (固有資産等) so that each is treated as a separate person under Articles 85 to 86-6.

信託財産に属する資産及び当該信託財産に係る同法第十四条第一項本文に規定する資産等取引

アルコール（あるこーる）

Alcohol as defined in Article 2, paragraph 1 of the Ethanol Business Act (アルコール事業法): alcohol of 90 degrees of alcohol content or more, the content being the volume of ethyl alcohol in 100 parts of the original volume at 15 degrees Celsius.

アルコール事業法（平成十二年法律第三十六号）第二条第一項に規定するアルコール

電子決定書（でんしけっていしょ）

In Article 15(2), the electronic record (電磁的記録) — a record made in electronic, magnetic or another form that people cannot perceive with their senses and that is used for processing by computer — created under Article 252(1) of the Code of Civil Procedure as applied by Article 122 of that Code, in which the court makes its order under Article 15(1) allowing a plaintiff who named the wrong defendant to change it.

民事訴訟法（平成八年法律第百九号）第百二十二条において準用する同法第二百五十二条第一項の規定により作成された電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができな…