廃置分合
"abolishment, creation, division and amalgamation of local public bodies"
配当
dividend
配当計算書
dividend calculator
配当控除
credit for dividends
配当所得
dividend income
売買
buying and selling; purchase and sale
パイロット自治体
pilot local authorities
白紙委任状
blank power of attorney
白紙投票
blank ballot
白書
white paper
爆発物
explosive
白票
blank vote; white ballot
博物館
museum
派遣
deployment
派遣職員
dispatched personnel
破産
"bankruptcy, bankrupt"
端数計算
round-off
罰金
fine; penalty
発言
utterance; speech; proposal
発行手続
issue process
発言主義
system of expedition
発生主義
accrual basis
罰金
penal regulation
