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育成費等（いくせいひとう）

In Article 165, paragraph (2), item (ii), the costs of planting, acquiring, managing and felling a forest and the other costs of growing or transferring it (Article 37, paragraph (2)), as they arise in working out the income of a Nonresident (非居住者) attributable to a permanent establishment (恒久的施設).

販売費等（はんばいひとう）

The selling expenses, general administrative expenses and other expenses of the business that produces the income, as Article 37, paragraph (1) describes them; where they arise from an internal dealing (内部取引) of a nonresident's permanent establishment they count even though the obligation to pay them is not yet fixed.

特定業務（とくていぎょうむ）

For a nonresident, a business producing real property income, business income or timber income, limited to one relating to the domestic source income (国内源泉所得) set out in the items of Article 164, paragraph (1); Article 166, paragraph (1) coins the name in applying Article 120, paragraph (6), on the statement of revenue and necessary expenses attached to a final return, and uses it there also for a business producing miscellaneous income, with the same limit.

計算期間（けいさんきかん）

The calculation period (or similar period) set in a partnership contract, split into one-year periods if longer than a year, for which a nonresident or foreign corporation that is a partner receives money or other assets out of domestic source income arising in it.

申告書等（しんこくしょとう）

In Article 76-3, the returns an employee gives the payer of his or her salary under Articles 194 to 196 of the Income Tax Act (returns of employees for withholding), including the information the payer received in place of such a return by the method Article 198, paragraph (2) of that Act allows.

取得決議（しゅとくけつぎ）

The resolution of a shareholders' meeting or similar body by which a company acquires all the shares of a class whose terms allow it to do so.

所有出資（しょゆうしゅっし）

In Article 61-2, paragraph (19), a capital contribution with no fixed number of units that a domestic corporation holds in another corporation; when that corporation refunds part of it, the book value of the part refunded is treated as its cost.

信用取引（しんようとりひき）

In Article 61-4, paragraphs (1) to (3), a margin transaction as referred to in Article 61-2, paragraph (22): a sale or purchase of shares made by way of margin trading, settled later by an opposite purchase or sale of shares of the same issue.

変更決定（へんこうけってい）

In Article 56, paragraph (2), a determination under Article 32, paragraph (2) of the Act on General Rules for National Taxes that changes the tax base and tax payable fixed by an earlier assessment determination (賦課決定), made when they are found to be too large or too small — here, for consumption tax on the taxable goods (課税貨物) referred to in Article 47, paragraph (2).

賦課決定（ふかけってい）

In Article 56, paragraph (2), a decision under Article 32, paragraph (1) of the Act on General Rules for National Taxes fixing, after an examination, the tax payable — and in some cases the tax base — for a national tax whose amount is fixed by the authorities (賦課課税方式); here, for consumption tax on the taxable goods (課税貨物) referred to in Article 47, paragraph (2).

事業者等（じぎょうしゃとう）

In Article 12, paragraph (1) and Article 43, paragraph (2), item (i), a trader (事業者), a directly or indirectly entrusted party (受託者等) acting as intermediary for a trader's consumer contracts, or an agent of either — the persons a qualified consumer organization (適格消費者団体) can demand stop soliciting consumers in the ways Article 4, paragraphs (1) to (4) describe.

被侵害者（ひしんがいしゃ）

In Article 23, a person who claims their rights were infringed by information circulated through specified telecommunications (特定電気通信) using a large-scale specified telecommunications service (大規模特定電気通信役務).

弁護士等（べんごしとう）

In Article 12, the specified business operators (特定事業者) listed in Article 2, paragraph (2), item (xlv) — attorneys (弁護士), including registered foreign lawyers (外国法事務弁護士), and legal professional corporations, including the foreign and joint corporations that item names — whose measures corresponding to verification at the time of transaction and record-keeping Article 12 leaves to the rules (会則) of the Japan Federation of Bar Associations (日本弁護士連合会).

指定都市（していとし）

A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).

二次相続（にじそうぞく）

In Article 1-3, paragraph (2), item (iii), the death of an heir (相続人), or universal legatee (包括受遺者), to whom Article 137-3, paragraph (2) of the Income Tax Act applies — the grace period (納税猶予) for the income tax arising under the special rule on capital gains where securities or similar assets pass to a non-resident by inheritance or bequest (遺贈).

二次贈与（にじぞうよ）

In Article 1-4, paragraph (2), item (ii), a gift of property made by a donee (受贈者) who acquired property by a gift to which Article 137-3, paragraph (1) of the Income Tax Act applies — the grace period (納税猶予) for the income tax arising under the special rule on capital gains where securities or similar assets pass to a non-resident by gift.

代表者等（だいひょうしゃとう）

In Article 268, paragraphs (2) and (4), a representative, agent, employee or other worker of a person with a duty to explain (説明義務者).

交付金等（こうふきんとう）

Grants under Article 3, paragraph 1 or Article 4, paragraph 1 of the Act on Payment of Grants to Farmers for Purpose of Stabilization of Farming Management, and similar grants or subsidies a Ministry of Finance Order (財務省令) specifies, part of which the farmer receiving them may set aside in the reserve for strengthening the farm management base (農業経営基盤強化準備金) under Articles 24-2 and 61-2.

施行地区（しこうちく）

The project district, as defined in Article 2, paragraph (4) of the Land Readjustment Act, of a land readjustment project (土地区画整理事業) through which a block of residential land is developed.

当初法人（とうしょほうじん）

A public interest corporation, etc. (公益法人等) that received a gift or bequest approved under Article 40, paragraph (1) (特定贈与等), then had its public interest authorization (公益認定) revoked under Article 29, paragraph (1) or (2) of the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations for a reason that does not itself allow that approval to be revoked, and is now a specified general corporation (特定一般法人).