a power of attorney is a legal document that gives one person (such as a relative, lawyer, or friend) the authority to make legal, medical, or financial decisions for another person. it may go into effect right away, or when that person is no longer able to make decisions for himself or herself.
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a letter of attorney - 研究社 新英和中辞典
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a letter of attorney - 斎藤和英大辞典