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I have no lingual basis for this but I've always considered ukemi to be all the things you do as uke, of which falling is an aspect and so is attacking.
As uke we need to give solid attacks, keep intention and awareness, protect ourselves from atemi, and be able to take a safe fall. All of these (and I'm sure more...but you get the idea) together make up ukemi in my book.
Bronson
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