─や─
夜間勤務手当
overtime (allowance/pay) at night
役員
the board; executive; officer
薬価基準
list of standard drug tariff
役場事務組合
union of local public bodies for the purpose of managing jointly their office work
野党
opposition party
山元価格
value of timber at the time of loading for transfer
やむを得ない事情
unavoidable circumstances
やむを得ない理由
unavoidable reason
やみ起債
unapproved local loans
ヤミ給与
illegal compensation
─ゆ─
有害物質
harmful material
有価証券
"(negotiable, valuable) securities, stock, and bonds"
有価証券取引税
securities trade tax
夕刊紙
evening newspaper
遊休土地
unused land
郵政公社統括官
Director-General for Postal Services Reorganization
郵貯資金
Postal Saving Fund
有形固定資産
tangible fixed assets
有形償却資産
tangible depreciable assets
