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海外投資家等特例業務（かいがいとうしかとうとくれいぎょうむ）

Carrying on as a business either of these: managing money contributed by foreign investors, etc. (海外投資家等) who are the only holders of partnership-type rights (Article 2, paragraph (2), items (v) and (vi)) in an investment business — leaving out special purpose companies, silent partnership operators and similar persons with other investors — where that money comes mainly from non-residents; or, in connection with that management, offering or privately placing such rights to those foreign investors, etc. in ways a Cabinet Order (政令) specifies as unlikely to let anyone else acquire them.

次に掲げる行為のいずれかを業として行うこと

アクセス制御機能（あくせすせいぎょきのう）

A feature that an access administrator (アクセス管理者) adds to a computer connected to a telecommunications line (電気通信回線), or to another such computer linked to it over the line, to control its use automatically: it checks that the code a person enters is the identification code (識別符号) for that use, or a code made from one by the administrator's method combined with part of it, and then lifts all or part of the restrictions on that use.

…て当該アクセス管理者の定める方法により作成される符号と当該識別符号の一部を組み合わせた符号を含む。次項第一号及び第二号において同じ。）であることを確認して、当該特定利用の制限の全部又は一部を解除するもの

社債的受益権（しゃさいてきじゅえきけん）

A class of beneficial interest in a specified-purpose trust (特定目的信託) whose holders receive distributions of a predetermined amount during the trust period, as described in Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets.

資産の流動化に関する法律（平成十年法律第百五号）第二百三十条第一項第二号に規定する社債的受益権

設立時募集株式（せつりつじぼしゅうかぶしき）

Shares issued at incorporation that are allotted to the persons who apply for them when the incorporators invite outside subscriptions.

同項の募集に応じて設立時発行株式の引受けの申込みをした者に対して割り当てる設立時発行株式

独立行政法人等（どくりつぎょうせいほうじんとう）

Incorporated administrative agencies (独立行政法人) as defined in Article 2, paragraph (1) of the Act on General Rules for Incorporated Administrative Agencies, and the corporations listed in Appended Table 1 (別表第一) of this Act.

独立行政法人通則法（平成十一年法律第百三号）第二条第一項に規定する独立行政法人及び別表第一に掲げる法人

地方税関係書類（ちほうぜいかんけいしょるい）

Documents that must be preserved under Article 74-2, paragraph 3 or 4, Article 74-6, paragraph 2, Article 144-32, paragraph 6, Article 144-35, paragraph 7, Article 465, paragraph 3 or 4, or Article 469, paragraph 2, which may be preserved as electronic records (電磁的記録) where made by computer throughout.

第七十四条の二第三項若しくは第四項、第七十四条の六第二項、第百四十四条の三十二第六項、第百四十四条の三十五第七項、第四百六十五条第三項若しくは第四項又は第四百六十九条第二項の規定により保存することとされている書類

比較試験研究費の額（ひかくしけんけんきゅうひのがく）

For a corporation, the average of the experiment and research expenses (試験研究費) of the business years that began within the three years before the business year of the credit, each adjusted to that year's length in months (zero in certain cases a Cabinet Order (政令) sets for a newly founded group tax sharing corporation).

対象事業年度（第一項、第四項又は第七項に規定する事業年度（第八項第三号の通算法人の適用対象事業年度にあつては、当該通算法人に係る通算親法人の第一項、第四項又は第七項に規定する事業年度）をいう。以下この号において同じ。）開始の日の三年前の日から対象事業年度開始の日の…

団地建物所有者等集会（だんちたてものしょゆうしゃとうしゅうかい）

A meeting (集会) held by the owners of buildings in a housing complex, etc. (団地建物所有者等) — the owners and rights-holders of a housing complex (団地) some or all of whose buildings have been destroyed (滅失).

第八十条第一項に規定する団地建物所有者等集会

特例経営相続承継受贈者（とくれいけいえいそうぞくしょうけいじゅぞうしゃ）

A special business successor donee (特例経営承継受贈者) who received the deferral under Article 70-7-5, paragraph (1) and who, when the inheritance under paragraph (1) began, holds representative authority in the special certified inheritance succession company (特例認定相続承継会社), holds together with specially related persons more than half of its voting rights, and holds no fewer of its votes than any of those persons.

第七十条の七の五第一項の規定の適用を受ける同条第二項第六号に定める者で、次に掲げる要件の全てを満たすもの

住居地（じゅうきょち）

A foreign resident's main place of residence in Japan.

本邦における主たる住居の所在地

買付け等（かいつけとう）

In Articles 27-22-2 and 27-22-3, on tender offers (公開買付け) by the issuer of listed share certificates, etc. (上場株券等), a purchase or other acquisition for value.

買付けその他の有償の譲受け

棚卸資産（たなおろししさん）

Goods, products, semi-finished products, work in progress, raw materials and other assets that must be counted in stocktaking, as a Cabinet Order (政令) specifies, other than securities and commodities for short-term trading, etc. (短期売買商品等) under Article 61, paragraph (1).

商品、製品、半製品、仕掛品、原材料その他の資産で棚卸しをすべきものとして政令で定めるもの（有価証券及び第六十一条第一項（短期売買商品等の譲渡損益及び時価評価損益）に規定する短期売買商品等を除く。）

更正請求書（こうせいせいきゅうしょ）

The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.

国税通則法第二十三条第三項（更正の請求）に規定する更正請求書

期限後申告書（きげんごしんこくしょ）

A return filed after the due date, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).

国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告）に規定する期限後申告書

相続税の申告書（そうぞくぜいのしんこくしょ）

The return filed by the due date (期限内申告書) under Article 27, paragraph (1) of the Inheritance Tax Act for the inheritance concerned.

相続税法第二十七条第一項の規定による期限内申告書

増減試験研究費割合（ぞうげんしけんけんきゅうひわりあい）

The experimental research expenses (試験研究費) for the year or business year for which the credit is claimed, less the comparative experimental research expenses (比較試験研究費), taken as a ratio of those comparative expenses.

増減試験研究費の額（第一項又は第四項の規定の適用を受けようとする年（以下この項において「適用年」という。）の年分の試験研究費の額から比較試験研究費の額を減算した金額をいう。）の当…

合算増減試験研究費割合（がっさんぞうげんしけんけんきゅうひわりあい）

The total experimental research expenses (試験研究費) of a group tax sharing corporation (通算法人) and the other corporations in its group for their business years, less their combined comparative experimental research expenses (比較試験研究費), as a ratio of that combined comparative amount.

第八項第三号の通算法人の適用対象事業年度及び同号イの他の通算法人の他の事業年度の試験研究費の額の合計額から…

外国貨物（がいこくかもつ）

Foreign goods as defined in Article 2, paragraph (1), item (iii) of the Customs Act — goods whose export has been permitted, and goods that have arrived in Japan from abroad (including marine products caught on the high seas by foreign ships) before their import is permitted — including exported mail that Article 73-2 of that Act treats as goods permitted for export.

関税法第二条第一項第三号（定義）に規定する外国貨物（同法第七十三条の二（輸出を許可された貨物とみなすもの）の規定により輸出を許可された貨物とみなされるものを含む。）

酒類製造者（しゅるいせいぞうしゃ）

In Chapter VI (special provisions on the Consumption Tax Act and other Acts), a liquor manufacturer as defined in Article 7, paragraph (1) of the Liquor Tax Act: a person who has a licence from the district tax office director (税務署長) under that paragraph to manufacture liquor.

酒税法第七条第一項に規定する酒類製造者

外国関係会社（がいこくかんけいがいしゃ）

A foreign corporation in which residents, domestic corporations, specially related nonresidents and de facto controlled foreign corporations together hold, directly and indirectly, more than 50% of the shares, voting rights or rights to dividends; a foreign corporation under the de facto control (実質支配関係) of a resident or domestic corporation; or a foreign corporation a Cabinet Order (政令) specifies that would be a foreign financial institution and is in a special relationship, such as being managed by it, with a partially covered foreign affiliated company comparable to one.

同条第二項第一号に規定する外国関係会社