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納税猶予分の相続税額（のうぜいゆうよぶんのそうぞくぜいがく）

In Article 70-7-6, the inheritance tax of the special successor heir, etc. (特例経営承継相続人等) worked out, as a Cabinet Order (政令) sets, under Articles 13 to 19 of the Inheritance Tax Act by treating as their taxable value the value of the special covered unlisted shares (特例対象非上場株式等), computed, where the company or a related company it controls holds shares of foreign companies or other corporations a Cabinet Order names, as if it held none.

…社の特別関係会社に該当するものに限る。）その他政令で定める法人の株式等（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。）を有する場合には、当該特例認定承継会社等が当該株式等を有して…

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

公告方法（こうこくほうほう）

The means by which a bank gives public notice (公告), as defined in Article 2, item (xxxiii) of the Companies Act.

会社法第二条第三十三号（定義）に規定する公告方法

短期社債等（たんきしゃさいとう）

In Article 10, paragraph (2), items (ii), (v)-3 and (xvi) and paragraph (6), the short-term bonds listed in paragraph (3) of that Article, such as short-term corporate bonds under the Act on Book-Entry Transfer of Corporate Bonds and Shares, short-term investment corporation bonds, short-term bonds of Shinkin banks and insurance companies, specified short-term bonds and short-term Norinchukin Bank bonds.

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歴史公文書等（れきしこうぶんしょとう）

Public records and other documents that are important as historical materials, as Article 2, paragraph (6) of the Public Records and Archives Management Act defines them.

公文書等の管理に関する法律（平成二十一年法律第六十六号。以下「公文書管理法」という。）第二条第六項に規定する歴史公文書等

組合（くみあい）

In Article 40-7, paragraph (2), an agricultural cooperative (農業協同組合) or federation of agricultural cooperatives carrying on the mutual aid business under Article 10, paragraph (1), item (x) of the Agricultural Co-operatives Act, or a fishery cooperative (漁業協同組合), fishery processing cooperative (水産加工業協同組合) or federation of fishery cooperatives for mutual aid (共済水産業協同組合連合会) carrying on the business under Article 11, paragraph (1), item (xii) or Article 93, paragraph (1), item (vi)-2 of the Fishery Industry Cooperative Act.

…済に関する施設）の事業を行う農業協同組合若しくは農業協同組合連合会又は水産業協同組合法（昭和二十三年法律第二百四十二号）第十一条第一項第十二号（事業の種類）若しくは第九十三条第一項第六号の二（事業の種類）…

子会社（こがいしゃ）

Another company in which a company holds more than half of the voting rights of all its shareholders or members (leaving out shares that cannot vote on any matter at a shareholders meeting, and counting shares treated as carrying votes under Article 879, paragraph (3) of the Companies Act); a company in which the company together with its subsidiaries, or its subsidiaries alone, hold such a majority is treated as its subsidiary too.

…ができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法（平成十七年法律第八十六号）第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む…

積込み（つみこみ）

Loading onto a foreign ship or aircraft as referred to in Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods.

輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十二条第一項の積込み

地方税（ちほうぜい）

A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.

地方税法（昭和二十五年法律第二百二十六号）第一条第一項第四号に規定する地方税

日本船舶（にほんせんぱく）

A Japanese ship as defined in Article 1 of the Ship Act.

船舶法（明治三十二年法律第四十六号）第一条に規定する日本船舶

投資組合（とうしくみあい）

An investment limited partnership (投資事業有限責任組合) under Article 2, paragraph (2) of the Limited Partnership Act for Investment, or a similar partnership formed under a foreign partnership contract (外国組合契約).

投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合及び外国組合契約により成立するこれに類するもの

投資信託（とうししんたく）

An investment trust (投資信託) as defined in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations — an investment trust managed on the settlor's instructions or one not so managed — here one a trust company, etc. (信託会社等) accepts, for the reduced registration and license tax on real estate of Article 83-2-2, paragraph (2).

投資法人法第二条第三項に規定する投資信託

電子調書（でんしちょうしょ）

In Article 160, paragraph (1) of the Code of Civil Procedure, as Article 21 applies it to protection order (保護命令) proceedings, an electronic record (電磁的記録) a court clerk (裁判所書記官) makes to record and certify the form, content and course of proceedings on or outside a hearing date, which Article 21 reads instead as a written record (調書).

期日又は期日外における手続の方式、内容及び経過等の記録及び公証をするためにこの法律その他の法令の規定により裁判所書記官が作成する電磁的記録

中小企業者（ちゅうしょうきぎょうしゃ）

A small and medium-sized enterprise as defined in Article 2, paragraph (1) of the Small and Medium-sized Enterprise Basic Act: broadly, a company with capital of up to 300 million yen, or a company or individual business with up to 300 regular employees, in manufacturing, construction, transport and other industries; the limits are 100 million yen or 100 employees in wholesale, 50 million yen or 100 employees in services, and 50 million yen or 50 employees in retail.

中小企業基本法（昭和三十八年法律第百五十四号）第二条第一項に規定する中小企業者

酒類製造者（しゅるいせいぞうしゃ）

In Article 74-4, a person licensed by the tax office director under Article 7, paragraph (1) of the Liquor Tax Act to make liquor.

酒税法（昭和二十八年法律第六号）第七条第一項（酒類の製造免許）に規定する酒類製造者

対象姿態等（たいしょうしたいとう）

In Chapter IV, any of three kinds of pose: a covered sexual pose, etc. (対象性的姿態等) that was photographed through the acts in Article 2, paragraph (1), items (i) to (iii), or was the content of images transmitted through the acts in Article 5, paragraph (1), items (i) to (iii), or a sexual pose, etc. (性的姿態等) photographed or transmitted through the acts in item (iv) of either paragraph; a person's pose of a kind listed in Article 2, paragraph (1) of the Act on the Prevention of Damage Caused by the Provision, etc. of Private Sexual Image Records in an image that paragraph covers; and a child's pose of a kind listed in Article 2, paragraph (3) of the Act on Regulation and Punishment of Acts Relating to Child Prostitution and Child Pornography, and the Protection of Children.

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公益法人等（こうえきほうじんとう）

A public interest corporation, etc. as defined in Article 2, item (vi) of the Corporation Tax Act — a corporation listed in Appended Table 2 of that Act — including one that another Act treats as such for the purposes of corporation tax.

法人税法第二条第六号に規定する公益法人等（同法以外の法律によって法人税に関する法令の規定の適用上同号に規定する公益法人等とみなされるものを含む。）

確定申告書等（かくていしんこくしょとう）

A final return filed under Article 45, paragraph (1) (including a return filed after the deadline (期限後申告書) under Article 18, paragraph (2) of the Act on General Rules for National Taxes) and a return filed under Article 46, paragraph (1) to claim a refund.

第四十五条第一項の規定による申告書（当該申告書に係る国税通則法（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を含む。）及び第四十六条第一項の規定による申告書

外国組合契約（がいこくくみあいけいやく）

A contract made abroad that is similar to an investment limited partnership agreement (投資事業有限責任組合契約) under Article 3, paragraph (1) of the Limited Partnership Act for Investment.

外国における投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約に類する契約

特定非常災害（とくていひじょうさいがい）

An extraordinary disaster designated as a specified extraordinary disaster under Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996).

特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害