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国会議員等である日（こっかいぎいんとうであるひ）

In Article 13 of the supplementary provisions (附則) of Act No. 63 of 2012, a day on which a person entitled to an employees' old-age pension under this Act as it stood before that Act, whose cause of payment arose before that Act came into effect, is a member of the Diet or of a local assembly and has been one continuously since before that Act came into effect.

外国会社（がいこくがいしゃ）

A corporation or other body formed under a foreign country's law that is of the same kind as, or similar to, a company under this Act.

外国の法令に準拠して設立された法人その他の外国の団体であって、会社と同種のもの又は会社に類似するもの

子会社対象外国会社（こがいしゃたいしょうがいこくがいしゃ）

In Article 16-2, a company listed in paragraph (1), items (vii) to (xi) or (xv) of that Article (for items (xi) and (xv), only a foreign company), a special holding company (特例持株会社) — a holding company with a company eligible to be a subsidiary company (子会社対象会社) as its subsidiary — or a foreign company of the same type as or similar to a holding company that has such a subsidiary.

第一項第七号から第十一号まで及び第十五号に掲げる会社（同項第十一号及び第十五号に掲げる会社にあつては、外国の会社に限る。）、持株会社（子会社対象会社を子会社としている会社に限る。第十六条の四第一項にお…

報告書提出外国会社（ほうこくしょていしゅつがいこくがいしゃ）

A foreign company required to submit an annual securities report (有価証券報告書) under Article 24, paragraph (1), including one that has submitted one under Article 23-3, paragraph (4).

外国会社報告書（がいこくがいしゃほうこくしょ）

A document similar to an annual securities report (有価証券報告書) and its attachments, written in English and disclosed abroad, that a reporting foreign company (報告書提出外国会社) may submit instead of them where a Cabinet Office Order (内閣府令) allows.

外国会社半期報告書（がいこくがいしゃはんきほうこくしょ）

A document similar to a semiannual securities report (半期報告書), written in English and disclosed abroad, that a reporting foreign company (報告書提出外国会社) may submit instead of its semiannual securities report where a Cabinet Office Order (内閣府令) allows.

外国会社届出書（がいこくがいしゃとどけでしょ）

The documents listed in Article 5, paragraph (6), including English-language documents disclosed abroad, that a statement-filing foreign company (届出書提出外国会社) may submit instead of a securities registration statement (有価証券届出書) where a Cabinet Office Order (内閣府令) allows, and which are then treated as that statement.

届出書提出外国会社（とどけでしょていしゅつがいこくがいしゃ）

A foreign company required to submit a securities registration statement (有価証券届出書) under Article 5, paragraph (1).

外国会社臨時報告書（がいこくがいしゃりんじほうこくしょ）

A document stating in English what an extraordinary report (臨時報告書) must state, which a reporting foreign company (報告書提出外国会社) may submit instead of the extraordinary report where a Cabinet Office Order (内閣府令) allows.

子会社対象外国会社（こがいしゃたいしょうがいこくがいしゃ）

A company eligible to be a subsidiary company (子会社対象会社) of a financial instruments exchange or, in Article 106-24, of a financial instruments exchange holding company, that is a foreign company.

旧国会議員互助年金法（きゅうこっかいぎいんごじょねんきんほう）

In Article 4, paragraph (1), item (xviii), the law on mutual aid pensions for members of the Diet (国会議員互助年金法, Act No. 70 of 1958) as it stood before Act No. 1 of 2006 abolished it, as kept in force for those who had retired by Article 2, paragraph (1) of that Act's supplementary provisions (附則).

公告方法（こうこくほうほう）

The way a company, including a foreign company, gives those public notices that no law requires to be published in the Official Gazette, such as in a daily newspaper or by electronic public notice.

会社（外国会社を含む。）が公告（この法律又は他の法律の規定により官報に掲載する方法によりしなければならないものとされているものを除く。）をする方法

親会社等状況報告書（おやがいしゃとうじょうきょうほうこくしょ）

The report that a parent company, etc. (親会社等) must submit to the Prime Minister for each of its business years, within three months after the year ends (within a period a Cabinet Order (政令) sets, for a foreign company), stating matters on those who own its shares and other matters a Cabinet Office Order (内閣府令) specifies, unless the Prime Minister has approved its not doing so.

第二十四条の七第一項に規定する親会社等状況報告書

公益事業（こうえきじぎょう）

A business essential to the daily life of the public that is one of these: transport; postal, correspondence delivery or telecommunications services; the supply of water, electricity or gas; or medical care or public health. The Prime Minister may also, with the Diet's approval, designate another business as one for up to a year, where its stopping would seriously harm the national economy or seriously endanger the public's daily life.

次に掲げる事業であつて、公衆の日常生活に欠くことのできないもの

借換国債（かりかえこくさい）

From Article 71 on, a refunding bond issued under Article 46, paragraph (1) or Article 47, paragraph (1) of the Special Accounts Act (特別会計法) — a bond the Government Debt Consolidation Fund Special Account (国債整理基金特別会計) issues to consolidate or redeem national government bonds in that fiscal year or the next — including refunding bonds issued in turn under those provisions to refund it.

特別会計法第四十六条第一項又は第四十七条第一項の規定により起債される借換国債をいい、当該借換国債につきこれらの規定により順次起債された借換国債を含む

納税猶予分の相続税額（のうぜいゆうよぶんのそうぞくぜいがく）

In Article 70-7-6, the inheritance tax of the special successor heir, etc. (特例経営承継相続人等) worked out, as a Cabinet Order (政令) sets, under Articles 13 to 19 of the Inheritance Tax Act by treating as their taxable value the value of the special covered unlisted shares (特例対象非上場株式等), computed, where the company or a related company it controls holds shares of foreign companies or other corporations a Cabinet Order names, as if it held none.

…配関係がある法人（以下この号において「特例認定承継会社等」という。）が会社法第二条第二号に規定する外国会社（当該特例認定承継会社の特別関係会社に該当するものに限る。）その他政令で定める法人の株式等（投資信…

特定役員退職手当等（とくていやくいんたいしょくてあてとう）

Severance pay received for service as a corporate officer, member of the Diet or a local assembly, or public employee lasting five years or less, as defined in Article 30, paragraph (5).

第五項に規定する特定役員退職手当等

外国監査法人等（がいこくかんさほうじんとう）

A foreign audit corporation, etc. as defined in Article 1-3, paragraph (7) of the Certified Public Accountants Act, from which an issuer of certain foreign securities may receive certification found equivalent to audit certification.

公認会計士法第一条の三第七項に規定する外国監査法人等

特例対象持株会社（とくれいたいしょうもちかぶがいしゃ）

A holding company, or a foreign company of the same kind as or similar to a holding company, that has as its subsidiary company a foreign company eligible to be a subsidiary company (子会社対象外国会社).

子会社対象外国会社を子会社としている持株会社又は外国会社であつて持株会社と同種のもの若しくは持株会社に類似するもの

短期勤続年数（たんききんぞくねんすう）

Years of service (勤続年数) in which the years, counted as a Cabinet Order (政令) specifies, served other than as a company officer, member of the Diet or a local assembly, or public employee (役員等) are five years or less, used in Article 30 to define short-term severance pay (短期退職手当等).

前項第一号に規定する勤続年数のうち、次項に規定する役員等以外の者としての政令で定める勤続年数が五年以下であるもの