障害者控除
exemption for a handicapped person
障害者社会参加促進事業
promotion activities for participation of the disabled in society
障害者福祉
welfare for the disabled
障害年金
invalidity pension
障害補償
"injury and disease compensation, compensation for impediment"
消火活動
fire fighting
昇格
promotion
小学校
primary school; elementary school
小学校通学区域
elementary school district
小学校費
elementary school expenditure
試用期間
conditional period of appointment; probationary period
小規模企業共済等掛金控除
deduction of premium such as mutual aid for small-scale enterprises
小規模企業対策
measures for small enterprise promotion
小規模住宅用地
small land for housing
消却
cancellation; extinguishment
償却資産
depreciable assets
償却資産課税台帳
tax cadastre for depreciable assets
償却資産申告書
tax return for depreciable assets
償却率
rate of depreciation
昇給
pay raise
昇級
promotion