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金融機関等（きんゆうきかんとう）

The bodies listed in Article 32 of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965), as Article 50, paragraph (1) of that Order refers to them: banks, trust companies, shinkin banks (信用金庫), credit cooperatives and other deposit-taking bodies, persons managing workers' or members' savings, certain financial instruments business operators (金融商品取引業者) and registered life and non-life insurance companies.

令第五十条第一項（金融機関の営業所等の届出及び営業所番号）に規定する金融機関等

比較対象者（ひかくたいしょうしゃ）

In Article 66-4, paragraph (1), item (i), a comparable individual as defined in Article 292-3, paragraph (2), item (ii), (a) of the Order for Enforcement of the Income Tax Act: an individual who carries on in Japan the same kind of business as the main business a nonresident conducts through a permanent establishment (恒久的施設), on a similar scale and in similar circumstances; a nonresident counts only if he or she does it through a permanent establishment.

同号イに規定する比較対象者

出入国在留管理庁長官等（しゅつにゅうこくざいりゅうかんりちょうちょうかんとう）

In Article 3, the Commissioner of the Immigration Services Agency and the others that Article 4-2, item (i) of the Ministerial Order (省令) enforcing the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (番号利用法施行規則) defines together under this name; a person receiving a specified residence card (特定在留カード) on a mid- to long-term resident's (中長期在留者) behalf must show them the documents Article 3 lists.

行政手続における特定の個人を識別するための番号の利用等に関する法律施行規則（平成二十六年内閣府・総務省令第三号。以下「番号利用法施行規則」という。）第四条の二第一号に規定する出入国在留管理庁長官等

価額（かがく）

The value settled under Article 103, paragraph 1 or Article 118-23, paragraph 1 of the Urban Renewal Act (including as read under Article 118-25-3, paragraph 3 of that Act) of each site, share, part of a building, piece of land or right that the subitems of Article 73-14, paragraph 8, item 1 list, whose total item 1 uses in working out the real estate acquisition tax (不動産取得税) base on property received in an urban redevelopment project (市街地再開発事業).

都市再開発法第百三条第一項又は第百十八条の二十三第一項（同法第百十八条の二十五の三第三項の規定により読み替えて適用される場合を含む。次号において同じ。）の規定により確定した価額

国外事業所等所在地国（こくがいじぎょうしょとうしょざいちこく）

The country or region in which a resident's foreign office or similar establishment (国外事業所等) is located.

同項第二号イに規定する国外事業所等所在地国

非居住贈与者（ひきょじゅうぞうよしゃ）

In Article 1-4, paragraph (1), the person who made the gift in question who had no domicile (住所) in the area where this Act is in force at the time of the gift and who either had such a domicile at some time in the 10 years before the gift but did not hold Japanese nationality at any of those times, or had no such domicile at any time in those 10 years.

贈与の時においてこの法律の施行地に住所を有していなかつた当該贈与をした者であつて、当該贈与前十年以内のいずれかの時においてこの法律…

個人識別事項（こじんしきべつじこう）

In Article 3, a person's name and date of birth, or name and address, as stated in a copy of their certificate of residence (住民票の写し) or a certificate of what it records, as defined in Article 12, paragraph (1), item (ii) of the Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014).

行政手続における特定の個人を識別するための番号の利用等に関する法律施行令（平成二十六年政令第百五十五号）第十二条第一項第二号に規定する個人識別事項

外国人贈与者（がいこくじんぞうよしゃ）

In Article 1-4, paragraph (1), the person who made the gift in question and who, at the time of the gift, held a status of residence (在留資格) listed in the upper column of Appended Table I of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951) and had a domicile (住所) in the area where this Act is in force.

贈与の時において、在留資格を有し、かつ、この法律の施行地に住所を有していた当該贈与をした者

退職金共済契約（たいしょくきんきょうさいけいやく）

A retirement allowance mutual aid contract as Article 73, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines it: a contract under which an employer pays contributions to an organization running a retirement allowance mutual aid business, and the organization promises to pay retirement benefits when the employer's employees retire.

同項第一号に規定する退職金共済契約

損害保険契約等（そんがいほけんけいやくとう）

In Article 38-3, a casualty insurance policy or similar contract as defined in Article 184, paragraph (1) of the Order for Enforcement of the Income Tax Act: an insurance contract under Article 76, paragraph (6), item (iv) of the Income Tax Act other than a life insurance contract, a contract listed in Article 77, paragraph (2) of that Act, or a contract listed in Article 326, paragraph (2) of that Order other than in its item (ii).

同項に規定する損害保険契約等

外国人被相続人（がいこくじんひそうぞくにん）

In Article 1-3, paragraph (1), the decedent (被相続人) of the inheritance in question who, when the inheritance began, held a status of residence (在留資格) listed in the upper column of Appended Table I of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951) and had a domicile (住所) in the area where this Act is in force.

相続開始の時において、在留資格を有し、かつ、この法律の施行地に住所を有していた当該相続に係る被相続人

非居住被相続人（ひきょじゅうひそうぞくにん）

In Article 1-3, paragraph (1), the decedent (被相続人) of the inheritance in question who had no domicile (住所) in the area where this Act is in force when the inheritance began and who either had such a domicile at some time in the 10 years before but did not hold Japanese nationality at any of those times, or had no such domicile at any time in those 10 years.

相続開始の時においてこの法律の施行地に住所を有していなかつた当該相続に係る被相続人であつて、当該相続の開始前十年以内のいずれかの時にお…

国内（こくない）

Japan, as Article 2, paragraph (1), item (i) of the Consumption Tax Act defines it: the area in which the Consumption Tax Act is in force.

消費税法第二条第一項第一号に規定する国内

報告徴収等（ほうこくちょうしゅうとう）

The investigative steps the Prime Minister can take under Article 25, paragraph (1): requiring a report, ordering books, documents or other items to be submitted, an on-site inspection, or questioning.

第二十五条第一項の規定による報告の徴収、帳簿書類その他の物件の提出の命令、立入検査又は質問

締約国軍隊（ていやくこくぐんたい）

The armed forces of a contracting state other than Japan that are in Japan in connection with activities Japan and that state, with Japan's consent, jointly decide on and carry out under a facilitation agreement (円滑化協定) — a treaty or other international agreement between Japan and that state, specified by Cabinet Order (政令), on reciprocal access and cooperation between the Self-Defense Forces (自衛隊) and that state's forces that provides for exemption from Japanese taxes.

当該円滑化協定に基づいて、我が国の同意を得て、我が国及び当該締約国が相互に決定して実施する活動に関連して国内（この法律の施行地をいう。）に所在する当該締約国の軍隊

一時居住者（いちじきょじゅうしゃ）

In Article 1-3, paragraph (1), on who pays inheritance tax, a person who, when the inheritance begins, holds a status of residence (在留資格) listed in the upper column of Appended Table I of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951) and who, in the 15 years before the inheritance began, had a domicile (住所) in the area where this Act is in force for 10 years or less in total.

…う。次号及び次条第三項において同じ。）を有する者であつて当該相続の開始前十五年以内においてこの法律の施行地に住所を有していた期間の合計が十年以下であるもの

法人番号通知書（ほうじんばんごうつうちしょ）

In Article 81-6, the written notice of a corporate number (法人番号) given under Article 38 of the Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014), limited to one stating the corporation's name, head office address and corporate number.

行政手続における特定の個人を識別するための番号の利用等に関する法律施行令（平成二十六年政令第百五十五号）第三十八条（法人番号の通知）（同令第三十九条第四項（届出による法人…

試験研究費等比率（しけんけんきゅうひとうひりつ）

For one business year, the ratio of the total of testing and research expenses (試験研究費) and development expenses (開発費) — the development expenses defined in Article 14, paragraph (1), item (iii) of the Order for the Enforcement of the Corporation Tax Act together with costs specially spent to start a new business — to revenue, meaning total revenue less revenue from selling fixed assets or securities as defined in Article 2, item (xxi) of the Corporation Tax Act.

一事業年度における試験研究費及び開発費（法人税法施行令（昭和四十年政令第九十七号）第十四条第一項第三号に規定する開発費及び新たな事業の開始のために特別に…

課税山林所得金額（かぜいさんりんしょとくきんがく）

Timber income (山林所得金額) less the deductions from income (所得控除) under Part II, Chapter II, Section 4 of the Income Tax Act, as Article 89, paragraph (2) of that Act defines it and Article 1, paragraph (2), item (v) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) adopts it.

それぞれ所得税法施行令（昭和四十年政令第九十六号。以下「令」という。）第一条第二項（定義）に規定する不動産所得、事業所得…

当該申請書の提出（とうがいしんせいしょのていしゅつ）

In Article 81-21, paragraphs (2) and (3), the submission referred to in Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act of an application by the recipient of the price for a transfer of shares, etc. (株式等) to its payer, including providing its contents by electronic data processing or other information and communications technology instead, on which the payer keeps a book of the recipient's name, address and individual or corporate number.

令第三百四十三条第五項に規定する提出