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為替取引分析業者（かわせとりひきぶんせきぎょうしゃ）

A person licensed by the competent minister (主務大臣) under Article 63-23 to carry on funds transfer transaction analysis services (為替取引分析業).

第六十三条の二十三の許可を受けた者

保険料四分の一免除期間（ほけんりょうよんぶんのいちめんじょきかん）

Time as a category 1 insured person (第一号被保険者) for which a quarter of the premium did not have to be paid under Article 90-2, paragraph (3) and the other three quarters were paid, other than months later paid up by retroactive payment (追納) under Article 94.

第七条第一項第一号に規定する被保険者としての被保険者期間であつて第九十条の二第三項の規定によりその四分の一の額につき納付することを要しないものとされた保険料（納付することを…

充当（じゅうとう）

Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.

国税通則法第五十七条第一項（充当）の規定による充当

自動車（じどうしゃ）

An automobile as defined in Article 2, paragraph (2) of the Road Transport Vehicle Act, other than a small-sized special purpose vehicle (小型特殊自動車) built for farm work, and a motorized bicycle (原動機付自転車) as defined in paragraph (3) of that Article.

道路運送車両法（昭和二十六年法律第百八十五号）第二条第二項に規定する自動車（農耕作業の用に供することを目的として製作した小型特殊自動車を除く。）及び同条第三項に規定する原動機付自転車

敷地共有者等（しきちきょうゆうしゃとう）

After a building with exclusively-owned areas has been destroyed (滅失), the people holding the co-ownership interests in its grounds, etc. (敷地共有持分等): the right to use the grounds that several people held, or co-ownership shares in its attached facilities (附属施設).

第七十二条に規定する敷地共有者等

更正（こうせい）

A reassessment under Article 24 or 26 of the Act on General Rules for National Taxes: the district tax office director (税務署長) correcting, after an examination, the tax basis or tax amount in a tax return, or in an earlier reassessment or determination.

国税通則法第二十四条又は第二十六条の規定による更正

適格合併（てきかくがっぺい）

A qualified merger as defined in Article 2, item 12-8 of the Corporation Tax Act: a merger of one of the kinds that item lists (between corporations under full control or control, or to run a business jointly) in which the merged corporation's shareholders receive no assets other than shares of the merging corporation or of its parent, setting aside certain payments such as dividends and buyouts of dissenting shareholders.

同法第二条第十二号の八に規定する適格合併

修正申告書（しゅうせいしんこくしょ）

An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.

国税通則法第十九条第三項（修正申告書）に規定する修正申告書

中小受託事業者（ちゅうしょうじゅたくじぎょうしゃ）

A business that receives a manufacturing consignment, etc. (製造委託等) from an entrusting business operator (委託事業者) and is smaller than it in one of the six ways Article 2, paragraph (9) lists: an individual, or a corporation (法人) whose capital is 300 million, 50 million or 10 million yen or less, or whose regular employees number 300 or 100 or fewer, matched to the size of the entrusting operator and the kind of work entrusted.

次の各号のいずれかに該当する者

資金清算機関（しきんせいさんきかん）

A person licensed by the Prime Minister under Article 64, paragraph (1) to carry on clearing services for interbank funds transfer (資金清算業).

第六十四条第一項の免許を受けた者

古物市場主（こぶついちばぬし）

A person who holds a permit (許可) under Article 3 and runs a secondhand goods market (古物市場), where secondhand goods dealers (古物商) trade among themselves.

次条の規定による許可を受けて第二項第二号に掲げる営業を営む者

恒久的施設（こうきゅうてきしせつ）

In Chapter III (special provisions on the Corporation Tax Act), a permanent establishment as defined in Article 2, item (xii)-19 of the Corporation Tax Act: a branch, factory or other fixed place of business in Japan of a foreign corporation, a place in Japan where it carries out construction or installation work or supervises such work, or a person in Japan with authority to conclude contracts on its behalf, each as a Cabinet Order (政令) specifies; for a foreign corporation covered by a tax treaty Japan has concluded that provides otherwise, what the treaty sets as a permanent establishment in Japan.

法人税法第二条第十二号の十九に規定する恒久的施設

住宅宿泊管理業者（じゅうたくしゅくはくかんりぎょうしゃ）

A person who runs a private lodging management business (住宅宿泊管理業) after registering with the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) under Article 22, paragraph (1).

第二十二条第一項の登録を受けて住宅宿泊管理業を営む者

通算完全支配関係（つうさんかんぜんしはいかんけい）

The full controlling interest (完全支配関係) between a group tax sharing parent corporation (通算親法人) and a group tax sharing subsidiary corporation (通算子法人), limited to the relationship a Cabinet Order (政令) sets under Article 64-9(1), or the relationship between group tax sharing subsidiary corporations that each have such an interest with the parent.

通算親法人と通算子法人との間の完全支配関係（第六十四条の九第一項に規定する政令で定める関係に限る。以下この号において同じ。）又は通算親法人との間に完全支配関係がある通算子法人相互の関係

特定地方公共団体（とくていちほうこうきょうだんたい）

A local government (地方公共団体) that carries on a free employment placement business (無料の職業紹介事業) under Article 29, paragraph (1).

第二十九条第一項の規定により無料の職業紹介事業を行う地方公共団体

配偶者からの暴力（はいぐうしゃからのぼうりょく）

Physical violence (an unlawful attack that causes harm to life or body), or words and acts with a comparably harmful effect on mind and body, from the spouse (配偶者, which in this Act includes a partner in a de facto marriage not legally registered), including such violence that continues from that person after a divorce (離婚, which includes the end of a de facto marriage) or annulment.

…を及ぼすものをいう。以下同じ。）又はこれに準ずる心身に有害な影響を及ぼす言動（以下この項及び第二十八条の二において「身体に対する暴力等」と総称する。）

行政機関等匿名加工情報（ぎょうせいきかんとうとくめいかこうじょうほう）

In Chapter V, anonymized personal information (匿名加工情報) made by processing all or part of the personal information the administrative entity holds (保有個人情報) that makes up a personal information file (個人情報ファイル) meeting the three conditions of Article 60, paragraph (3) — in outline, that the file is entered in the personal information file register (個人情報ファイル簿), that the documents recording it would on a request under the information disclosure laws or an information disclosure ordinance (情報公開条例) be disclosed at least in part or put to third parties for their opinion, and that it can be processed without hindering the entity's work — leaving out, in outline, any part that would be withheld as non-disclosure information (不開示情報).

…も該当する個人情報ファイルを構成する保有個人情報の全部又は一部（これらの一部に行政機関情報公開法第五条に規定する不開示情報（同条第一号に掲げる情報を除き、同条第二号ただし書に規定する情報を含む。以下この項において同じ。）、独立行政法人等情報公開法第五条に規定する不開示情報（同条第一号に掲げる情報を除き、同条第二号ただし書に規定する情報を含む。）又は地方公共団体の情報公開条例（地方公共団体の機関又は地方独立行政法人の保有する情報の公開を請求する住民等の権利について定める地…

表示（ひょうじ）

An advertisement or other representation that a business operator makes, as a means of attracting customers, about the content, terms of trade or other matters of a deal in the goods or services it supplies, and that the Prime Minister designates.

顧客を誘引するための手段として、事業者が自己の供給する商品又は役務の内容又は取引条件その他これらの取引に関する事項について行う広告その他の表示であつて、内閣総理大臣が指定するもの

方法（ほうほう）

The method of using a specified electronic data processing system (特定電子情報処理組織): using an electronic data processing system (電子情報処理組織) as referred to in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology, after notifying the district director (税務署長) in advance, by a method a Ministry of Finance Order (財務省令) sets.

財務省令で定めるところによりあらかじめ税務署長に届け出て行う情報通信技術を活用した行政の推進等に関する法律第六条第一項に規定する電子情報処理組織を使用する方法として財務省令で定める方法

給与等（きゅうよとう）

In Articles 41-3-7 and 41-3-8, salary or other wage as Article 183, paragraph (1) of the Income Tax Act uses the term — salaries, wages, allowances paid to Diet members (歳費), bonuses and other payments of the same nature — from which the payer must withhold income tax.

所得税法第百八十三条第一項に規定する給与等