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期限内申告書（きげんないしんこくしょ）

In Chapter IV (special provisions on the Inheritance Tax Act), a return filed by the due date as defined in Article 17, paragraph (2) of the Act on General Rules for National Taxes: a tax return a taxpayer must file with the district tax office director (税務署長) by the statutory due date for a national tax assessed by self-assessment (申告納税方式).

国税通則法第十七条第二項に規定する期限内申告書

自主規制業務（じしゅきせいぎょうむ）

The business carried on for a financial instruments exchange of listing and delisting financial instruments, financial indices and options (other than business a Cabinet Office Order (内閣府令) excludes), examining whether members, etc. (会員等) comply with laws and regulations, dispositions under them, the articles of incorporation and other rules, and the principle of good faith in trading, and other business a Cabinet Office Order specifies as needed to keep trading on its market fair.

前条第二項に規定する自主規制業務

決定（けってい）

A determination under Article 25 of the Act on General Rules for National Taxes: the district tax office director (税務署長) fixing, after an examination, the tax basis and tax of a person who should have filed a tax return but did not; the word does not have this meaning in Article 23.

第二十三条の場合を除き、国税通則法第二十五条の規定による決定

税額等（ぜいがくとう）

The tax amounts in a tax return listed in Article 2, item (vi)(d) to (f): the tax payable, the tax equal to a refund, and the amounts deducted or used in calculating them.

同号ニからヘまでに掲げる事項

損金経理（そんきんけいり）

In Chapter III (special provisions on the Corporation Tax Act), accounting as an expense or loss as defined in Article 2, item (xxv) of the Corporation Tax Act — a corporation recording an amount as an expense or loss in its finalized accounts (確定した決算) — except that, in computing the amounts for an interim return based on provisional accounts under Article 72, paragraph (1), item (i) or Article 144-4, paragraph (1), item (i) or (ii) or paragraph (2), item (i) of that Act, it means recording the amount as an expense or loss in the accounts settled for the period those provisions use (for a group tax sharing subsidiary corporation (通算子法人), the period in Article 72, paragraph (5), item (i) of that Act).

法人税法第二条第二十五号に規定する損金経理（同法第七十二条第一項第一号又は第百四十四条の四第一項第一号若しくは第二号若しくは第二項第一号に掲げる金額を計算する場合にあつては、同法第七十二条第一項又は第百四十四条の四第一項若しくは第二項に規定する期間（第十号の五に規定する通算子法人にあつては、同法第七十二条第五項第一号に規定する期間）に係る決算において費用又は損失として経理すること）

個人番号（こじんばんごう）

The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

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（平成二十五年法律第二十七号）第二条第五項に規定する個人番号

通算子法人（つうさんこほうじん）

In Chapter III (special provisions on the Corporation Tax Act), a group tax sharing subsidiary corporation as defined in Article 2, item (xii)-7 of the Corporation Tax Act: a domestic corporation under the full controlling interest (完全支配関係) of a parent corporation (親法人), as described in Article 64-9, paragraph (2) of that Act, that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under paragraph (1) of that Article to use the group tax sharing system.

法人税法第二条第十二号の七に規定する通算子法人

特定振替割引債（とくていふりかえわりびきさい）

Book-entry national government bonds, book-entry local government bonds or book-entry corporate bonds, etc. that are discount bonds (割引債) under Article 41-12-2(6)(i), other than those whose redemption amount is worked out from an index relating to the issuer or its specially related persons that a Cabinet Order (政令) sets.

社債、株式等の振替に関する法律第八十八条に規定する振替国債、第五条の二第一項に規定する振替地方債又は第五条の三第四項第七号に規定する振替社債等（同法第六十六条第一号に掲げる社債で同条に規定する振替社債に該当するものを含む。）のうち、第四十一条の十二の二第六項第一号に規定する割引債に該当するもの（その償還金の額が当該割引債の発行者又は当該発行…

普通償却限度額（ふつうしょうきゃくげんどがく）

In this Section, the depreciation limit of an asset under Article 31, paragraph (1) or (2) of the Corporation Tax Act, to which the special depreciation limit (特別償却限度額) is added.

同条第一項に規定する償却限度額又は同条第二項に規定する償却限度額に相当する金額

金融商品仲介業（きんゆうしょうひんちゅうかいぎょう）

Business carried on, on entrustment by a financial instruments business operator (金融商品取引業者) carrying on Type I financial instruments business or investment management business (with some exceptions for small-amount electronic offerings, unlisted securities and qualified investors) or by a registered financial institution (登録金融機関), of any of these acts on its behalf: intermediating purchases and sales of securities; intermediating the entrustment of trades on a financial instruments exchange market or a foreign financial instruments market; handling public offerings, secondary distributions or private placements of securities; and intermediating investment advisory or discretionary investment contracts, subject to an exception for investment management business that paragraph sets.

金融商品取引業者（第二十八条第一項に規定する第一種金融商品取引業（第二十九条の四の二第九項に規定する第一種少額電子募集取扱業務及び第二十九条の四の四第八項に規定する非上場有価証券特例仲介等業務を除く。）又は第二十八条第四項に規定する投資運用業（第二十九条の五第一項に規定する適格投資家向け投資運用業を除く。）を行う者に限る。）又は登録金融機関（第三十三条の二の登録を受けた銀行、協同組織金融機関その他政令で定める金融機関をいう。以下同じ。）の委託を受けて…

特定多国籍企業グループ等（とくていたこくせききぎょうぐるーぷとう）

A specified multinational enterprise group, etc. as defined in Article 82, item (iv): a multinational enterprise group, etc. (多国籍企業グループ等) whose total revenue was at least 750 million euros converted into yen in two or more of the four covered fiscal years (対象会計年度) before the year in question, or another such group a Cabinet Order (政令) treats as equivalent.

第八十二条第四号（定義）に規定する特定多国籍企業グループ等

渡航書（とこうしょ）

A travel document issued in place of a passport under Article 19-3(1) to a Japanese national abroad who wishes to return to Japan and who has no passport and must return urgently with no time to obtain one, cannot be issued a passport, or has returned a passport on an order under Article 19(1).

第十九条の三第一項に規定する渡航書

銀行主要株主（ぎんこうしゅようかぶぬし）

A person holding voting rights in a bank at or above the major shareholder threshold (主要株主基準値: 20 percent of the total shareholder voting rights, or 15 percent for a holder meeting conditions set by Cabinet Office Order (内閣府令)), counting rights held in another's name, that was established with, or has obtained, the Prime Minister's (内閣総理大臣) authorization under Article 52-9, paragraph (1) or the proviso to paragraph (2).

…議決権の保有者（他人（仮設人を含む。）の名義をもつて保有する者を含む。以下同じ。）であつて、第五十二条の九第一項の認可を受けて設立され、又は同項若しくは同条第二項ただし書の認可を受けているもの

一般顧客（いっぱんこきゃく）

In Chapter 4-2, a customer of the head office or another office in Japan of a financial instruments business operator (金融商品取引業者) that carries on securities-related business (有価証券関連業) or commodity derivatives-related business (商品デリバティブ取引関連業務), who carries out covered securities-related transactions (対象有価証券関連取引) or covered commodity derivatives-related transactions (対象商品デリバティブ取引関連取引) with it, other than qualified institutional investors (適格機関投資家), the State, local governments and others a Cabinet Order (政令) specifies.

金融商品取引業者（第二十八条第八項に規定する有価証券関連業（以下この章において「有価証券関連業」という。）又は商品関連市場デリバ…

課税標準等（かぜいひょうじゅんとう）

The items of a tax return listed in Article 2, item (vi)(a) to (c): the tax basis, the amounts deducted from it, and the amount of net loss, etc. (純損失等の金額).

第二条第六号イからハまで（定義）に掲げる事項

区分所有権（くぶんしょゆうけん）

Ownership of a structurally separate part of a building that can be used on its own as a residence, shop, office, warehouse or for another building use (Article 1), other than a part the bylaws (規約) have made a common area (共用部分).

前条に規定する建物の部分（第四条第二項の規定により共用部分とされたものを除く。）を目的とする所有権

中長期在留者（ちゅうちょうきざいりゅうしゃ）

A foreign national residing in Japan with a status of residence who is issued a residence card: everyone except those granted a stay of three months or less, Temporary Visitors, holders of Diplomat or Official status, and others specified by Ministry of Justice Order.

入管法第十九条の三に規定する中長期在留者

人格のない社団等（じんかくのないしゃだんとう）

An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.

法人税法第二条第八号に規定する人格のない社団等

教育資金管理契約（きょういくしきんかんりけいやく）

A contract for managing the education funds (教育資金) needed for an individual's education (the donee (受贈者)) that is one of those listed: a trust contract between the donee's lineal ascendant (直系尊属) and a trustee, a deposit or savings contract with a bank, or a contract with a financial instruments business operator for the custody of securities, each stating the matters the provision requires.

個人（以下この条において「受贈者」という。）の教育に必要な教育資金を管理することを目的とする契約であつて次に掲げるもの

経営贈与承継期間（けいえいぞうよしょうけいきかん）

In the grace period for gift tax on unlisted shares (Article 70-7), the period from the day after the deadline of the gift tax return for the year of the gift to the earliest of: five years after the day following the deadline of the successor donee's (経営承継受贈者) first gift tax return under that Article, five years after the day following the deadline of their first inheritance tax return under Article 70-7-2, and the day before the successor donee or the donor dies.

前項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限の翌日から次に掲げる日のいずれか早い日又は同項の規定の適用を受ける経営承継受贈者若しくは当該経営承継受贈者に係る贈与者の死亡の日の前…