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医療保険等関連情報（いりょうほけんとうかんれんじょうほう）

Information as defined in Article 16, paragraph (1) of the Act on Assurance of Medical Care for Elderly People: information on medical costs by region, age or illness, on the changing number of hospital beds by region and on other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, which the Minister of Health, Labour and Welfare surveys, analyses and publishes to help draw up, carry out and evaluate the national and prefectural plans for keeping medical costs appropriate.

高齢者の医療の確保に関する法律第十六条第一項に規定する医療保険等関連情報

医療保険等関連情報（いりょうほけんとうかんれんじょうほう）

Information as defined in Article 16, paragraph (1) of the Act on Assurance of Medical Care for Elderly People: information on medical costs by region, age or illness, on the changing number of hospital beds by region and on other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, which the Minister of Health, Labour and Welfare surveys, analyses and publishes to help draw up, carry out and evaluate the national and prefectural plans for keeping medical costs appropriate.

高齢者の医療の確保に関する法律第十六条第一項に規定する医療保険等関連情報

発電等用電気工作物（はつでんとうようでんきこうさくぶつ）

Electric facilities for power generation, etc. as defined in Article 2, paragraph 1, item 5(b) of the Electricity Business Act; for dividing an electricity supplier's enterprise tax (事業税) base among prefectures, three quarters of it is shared out by the capacity of the power lines connected to such facilities of power stations and storage facilities in each prefecture.

電気事業法第二条第一項第五号ロに規定する発電等用電気工作物

私事性的画像記録物（しじせいてきがぞうきろくぶつ）

A private sexual image record item as defined in Article 2, paragraph (2) of the Act on the Prevention of Damage Caused by the Provision, etc. of Private Sexual Image Records: a photograph, a recording medium for electronic or magnetic records (電磁的記録) or another object that records an image, of the kind paragraph (1) of that Article covers, in which a person was photographed in one of the sexual poses that paragraph lists.

同法第二条第二項に規定する私事性的画像記録物

管理不全建物管理人（かんりふぜんたてものかんりにん）

In Article 264-14, paragraphs (1) and (4), the administrator of a mismanaged building whom the court must appoint, under paragraph (3) of that Article, in an administration order for a mismanaged building (管理不全建物管理命令).

第三項に規定する管理不全建物管理人

担保不動産収益執行（たんぽふどうさんしゅうえきしっこう）

Enforcement of a security interest in real property (不動産) by applying the income the property produces to paying the secured claim, as Article 180, paragraph (1), item (ii) of the Civil Enforcement Act defines it.

民事執行法第百八十条第二号に規定する担保不動産収益執行

当初申告税額控除額（とうしょしんこくぜいがくこうじょがく）

In Article 69, paragraphs (15) and (17), the foreign tax credit stated for a group tax sharing corporation's applicable business year (適用事業年度) in the documents attached to its final return; where the credit as later recalculated differs, the reported amount is treated as the credit.

当該適用事業年度の第七十四条第一項（確定申告）の規定による申告書に添付された書類に当該適用事業年度の税額控除額として記載された金額

電子決済等利用契約（でんしけっさいとうりようけいやく）

In Article 30, paragraph (1) and Article 32, paragraph (4), item (i)(d), a contract with an electronic payment handling service provider, etc. (電子決済等取扱業者等) for carrying out any of the acts listed in the items of Article 2, paragraph (17) of the Banking Act, Article 85-3, paragraph (2) of the Shinkin Bank Act or Article 6-4-3, paragraph (2) of the Act on Financial Businesses by Cooperative.

銀行法第二条第十七項各号、信用金庫法第八十五条の三第二項各号又は協同組合による金融事業に関する法律第六条の四の三第二項各号に掲げる行為を行うことを内容とする契約

マンション再生事業（まんしょんさいせいじぎょう）

A condominium regeneration project as defined in Article 2, paragraph (1), item (x) of the Act on Facilitation of the Regeneration, etc. of Condominiums, limited to one a Cabinet Order (政令) specifies as helping to secure a good living environment.

同法第二条第一項第十号に規定するマンション再生事業をいい、良好な居住環境の確保に資するものとして政令で定めるものに限る

金融商品先物取引等（きんゆうしょうひんさきものとりひきとう）

In Article 41-14, paragraph (1), item (ii), transactions listed in Article 2, paragraph (21), items (i) to (iii) of the Financial Instruments and Exchange Act that are market derivatives transactions (市場デリバティブ取引) of a kind a Cabinet Order (政令) sets, or transactions listed in paragraph (22), items (i) to (iv) of that Article that are over-the-counter derivatives transactions (店頭デリバティブ取引) made with a financial instruments business operator or registered financial institution (登録金融機関), excluding in each case options to bring about certain other transactions and transactions in crypto assets, etc. (暗号等資産) or certain financial indicators (金融指標).

金融商品取引法第二条第二十一項第一号から第三号までに掲げる取引（同号に掲げる取引にあつては、同項第四号から第六号までに掲…

多国籍企業グループ（たこくせききぎょうぐるーぷ）

An enterprise group (企業グループ) whose constituent companies, etc. (構成会社等) are resident in two or more countries or regions, or another group a Cabinet Order (政令) specifies.

企業グループのうち、その企業グループの構成会社等の居住地国が二以上あるものその他政令で定めるもの

対象支払利子等の額（たいしょうしはらいりしとうのがく）

The amount of interest payments and similar payments (支払利子等) other than the excluded ones (対象外支払利子等の額), as Article 66-5-2(2)(i) defines it — the interest that counts toward the limit on deducting interest.

前条第二項第一号に規定する対象支払利子等の額

株式交換完全子法人（かぶしきこうかんかんぜんこほうじん）

The corporation whose shares its shareholders had another corporation acquire through a share exchange, as Article 2, item (xii)-6 of the Corporation Tax Act defines it.

法人税法第二条第十二号の六に規定する株式交換完全子法人

吸収合併存続会社等（きゅうしゅうがっぺいそんぞくがいしゃとう）

A company surviving an absorption-type merger as defined in Article 749, paragraph (1) of the Companies Act, or a company incorporated through a consolidation-type merger as defined in Article 753, paragraph (1) of that Act.

会社法第七百四十九条第一項に規定する吸収合併存続会社又は同法第七百五十三条第一項に規定する新設合併設立会社

不動産譲渡契約書等（ふどうさんじょうとけいやくしょとう）

A real property transfer contract document (不動産譲渡契約書) or a construction contract document (建設工事請負契約書), as used in Article 91-2, which exempts from stamp tax (印紙税) those that a victim of a natural disaster, or an heir or other person a Cabinet Order (政令) specifies, makes within five years after the disaster in the cases that Article lists, such as selling the land of a destroyed building or acquiring a replacement building.

不動産譲渡契約書又は建設工事請負契約書

自動車検査証の返付（じどうしゃけんさしょうのへんぷ）

In Article 51-7, the return of a motor vehicle inspection certificate (自動車検査証) under Article 62, paragraph (2) of the Road Transport Vehicle Act (including as applied under Article 67, paragraph (4) of that Act) or Article 22-2, paragraph (3) of the Comprehensive Special Zones Act.

道路運送車両法第六十二条第二項（同法第六十七条第四項において準用する場合を含む。）又は総合特別区域法（平成二十三年法律第八十一号）第二十二条の二第三項の規定による自動車検査証の返付

現場措置業務実施者（げんばそちぎょうむじっししゃ）

The person a specified automated operation provider (特定自動運行実施者) must designate under Article 75-19, paragraph (3) when the operation is watched from a remote site under Article 75-20, paragraph (1), item (i), who goes to the scene of a traffic accident and takes the measures needed there to prevent danger on the road.

第七十五条の十九第三項に規定する現場措置業務実施者

特定金融指標算出者（とくていきんゆうしひょうさんしゅつしゃ）

A person carrying on specified financial index administration services (特定金融指標算出業務) whom the Prime Minister has designated under Article 156-85, paragraph (1), on finding that securing the proper performance of that business is necessary for the public interest or investor protection.

第百五十六条の八十五第一項に規定する特定金融指標算出者

国際協力排出削減量（こくさいきょうりょくはいしゅつさくげんりょう）

In Article 10, paragraph (2), item (xiv) and Article 11, item (iv), international cooperative emission reductions as defined in Article 2, paragraph (8) of the Act on Promotion of Global Warming Countermeasures (Act No. 117 of 1998), and anything similar to them.

地球温暖化対策の推進に関する法律（平成十年法律第百十七号）第二条第八項（定義）に規定する国際協力排出削減量その他これに類似するもの

特例子会社対象業務（とくれいこがいしゃたいしょうぎょうむ）

Services other than the specified services (特定業務) — those that a company eligible to be a subsidiary company (子会社対象会社), other than one in Article 52-23, paragraph (1), items (xi) to (xiv), may carry on, dependent services (従属業務) excluded — that a Cabinet Office Order (内閣府令) specifies as comparable to specified services, such as buying and selling commodities in connection with financial derivatives transactions (金融等デリバティブ取引) under Article 10, paragraph (2), item (xiv).

子会社対象会社（前条第一項第十一号から第十四号までに掲げる会社を除く。）が営むことができる業務（従属業務を除く。以下この…