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確定申告書等
In Chapter III (special provisions on the Corporation Tax Act), an interim return (中間申告書) as defined in Article 2, item (xxx) of the Corporation Tax Act that states the matters listed in Article 72, paragraph (1) or Article 144-4, paragraph (1) or (2) of that Act — an interim return based on provisional accounts for the first six months of the business year — together with a final return (確定申告書) as defined in Article 2, item (xxxi) of that Act.
法人税法第二条第三十号に規定する中間申告書で同法第七十二条第一項各号に掲げる事項を記載したもの及び同法第百四十四条の四第一項各号又は第二項各号に掲げる事項を記載したもの並びに同法第二条第三十一号に規定する確定申告書
Information about a living individual that either can identify that particular person by a name, date of birth or other identifier or the equivalent (記述等) it contains — including information that can easily be matched with other information and so identify the person — or contains an individual identification code (個人識別符号).
生存する個人に関する情報であって、次の各号のいずれかに該当するもの
In the rules on the international and domestic minimum taxes, the country or region where an entity or a permanent establishment, etc. is located, as Article 82, item (vii) of the Corporation Tax Act defines it: for an entity, the country that taxes it as resident because its head office or place of management is there, or otherwise the country where it was set up; for a flow-through entity (導管会社等) that is an ultimate parent or is subject to an equivalent of the international minimum tax, the country where it was set up; for a permanent establishment, etc., the other country where it is; where there are two or more, the one a Cabinet Order (政令) specifies.
次に掲げるものの区分に応じそれぞれ次に定める国又は地域（これらが二以上ある場合には、政令で定める国又は地域）
A financial instruments business operator (金融商品取引業者) carrying on Type I Financial Instruments Business (第一種金融商品取引業) or a registered financial institution (登録金融機関) under the Financial Instruments and Exchange Act, or an investment trust management company (投資信託委託会社) under the Act on Investment Trusts and Investment Corporations, as Article 37-11-3, paragraph (3), item (i) defines them.
第三十七条の十一の三第三項第一号に規定する金融商品取引業者等
保険料納付済期間
The time counted as paid up under Article 5, paragraph (1): time as a category 1 insured person (第一号被保険者) for which premiums were paid or collected in full, or did not have to be paid around childbirth (Article 88-2) or while raising a young child (Article 88-3, paragraphs (1) and (2)), together with all time as a category 2 (第二号被保険者) or category 3 insured person (第三号被保険者).
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のうち納付された保険料（第九十六条の規定により徴収された保険料…
破産債権
A claim on property against the bankrupt (破産者) arising from a cause that occurred before bankruptcy proceedings began, including the claims Article 97 lists, that is not a claim on the estate (財団債権).
破産者に対し破産手続開始前の原因に基づいて生じた財産上の請求権（第九十七条各号に掲げる債権を含む。）であって、財団債権に該当しないもの
A consumer organization (消費者団体) that is a corporation and that the Prime Minister has certified under Article 13 as fit to exercise this Act's right to demand an injunction (差止請求権) in the interest of consumers at large.
…請求権を行使するのに必要な適格性を有する法人である消費者団体（消費者基本法（昭和四十三年法律第七十八号）第八条の消費者団体をいう。以下同じ。）として第十三条の定めるところにより内閣総理大臣の認定を受けた…
A relationship, of a kind a Cabinet Order (政令) specifies, in which one person holds directly or indirectly all the issued shares or capital contributions of a corporation (not counting those it holds itself), or the relationship between corporations each in such a relationship with the same person.
一の者が法人の発行済株式等の全部を直接若しくは間接に保有する関係として政令で定める関係（以下この号において「当事者間の完全支配の関係」という。）又は一の者との間に当事者間の完全支配の関係がある法人相…
源泉徴収
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
それぞれ所得税法（昭和四十年法律第三十三号。以下「法」という。）第二条第一項（定義）に規定する国内、国外、居住者、非居住者、内国法人、外国法人…
青色申告書
In Chapter III (special provisions on the Corporation Tax Act), a blue return as defined in Article 2, item (xxxvi) of the Corporation Tax Act: an interim return (中間申告書), a final return (確定申告書), or an interim or final return on retirement pension reserves (退職年金等積立金), or an amended return (修正申告書) to any of them, filed on a blue form under Article 121 of that Act (including as Article 146, paragraph (1) applies it).
法人税法第二条第三十六号に規定する青色申告書
In this Act, an order (命令) issued jointly by the Prime Minister (内閣総理大臣) and the Minister of Economy, Trade and Industry (経済産業大臣), except that the orders Article 61, paragraph (1) refers to, on designating corporations (指定法人), are issued by the ministers Article 67, paragraph (1), item (v) names as responsible for designated corporations.
内閣総理大臣及び経済産業大臣が共同で発する命令とする。ただし、第六十一条第一項に規定する主務省令については、第一項第五号に定める主務大臣の発する命令
種類株式発行会社
A stock company that issues two or more classes of shares with different terms on the matters listed in Article 108, paragraph (1), such as dividends of surplus or voting rights.
剰余金の配当その他の第百八条第一項各号に掲げる事項について内容の異なる二以上の種類の株式を発行する株式会社
Any of the businesses and professionals listed in the items of Article 2, paragraph (2), such as banks and other deposit-taking institutions, insurers, securities firms, money lenders, funds transfer and cryptoasset businesses, credit card businesses, casino operators, real estate brokers, dealers in precious metals and stones, and attorneys, judicial scriveners and accountants; from Article 4 on, the term leaves out the attorneys and legal professional corporations of item (xlv).
次に掲げる者
Land used as the site of a building, together with any other land within a use zone (用途地域) under Article 8, paragraph (1), item (i) of the City Planning Act, except land used for roads, parks, rivers or other public facilities specified by Cabinet Order (政令).
建物の敷地に供せられる土地をいい、都市計画法（昭和四十三年法律第百号）第八条第一項第一号の用途地域内のその他の土地で、道路、公園、河川その他政令で定める公共の用に供する施設の用に供せられて…
A corporation that labor and social security attorneys (社会保険労務士) set up to carry out the work listed in Article 2, paragraph (1), items (i) to (i)-3, (ii) and (iii): preparing and submitting applications and other documents to the authorities, representing clients in those procedures, preparing the books and records the labor and social insurance laws require, and giving advice on labor and social insurance matters.
第二条第一項第一号から第一号の三まで、第二号及び第三号に掲げる業務を行うことを目的として、社会保険労務士が設立した法人
In Chapter III (special provisions on the Corporation Tax Act), a succeeding corporation in a company split as defined in Article 2, item (xii)-3 of the Corporation Tax Act: a corporation that receives assets or liabilities from a splitting corporation (分割法人) by a company split (分割).
法人税法第二条第十二号の三に規定する分割承継法人
The body that runs the employees' pension insurance business for each group of insureds, as Article 2-5, paragraph (1) assigns it: the Minister of Health, Labour and Welfare for category I EPI insureds; National Public Servants Mutual Aid Associations and their Federation for category II; mutual aid associations of local government officials, the National Federation of Mutual Aid Associations for Municipal Personnel and the Pension Fund Association for Local Government Officials for category III; and the Promotion and Mutual Aid Corporation for Private Schools of Japan for category IV.
次の各号に掲げる事務の区分に応じ、当該各号に定める者
適格合併
In Chapter III (special provisions on the Corporation Tax Act), a qualified merger as defined in Article 2, item (xii)-8 of the Corporation Tax Act: a merger between corporations in a full controlling interest (完全支配関係) or similar relationship, between corporations in a controlling interest (支配関係) that meets further conditions, or for running a business jointly, as that item and a Cabinet Order (政令) set out, in which the merged corporation's shareholders receive nothing but shares of either the merging corporation or its wholly owning parent — dividends, payments to shareholders who oppose the merger and, where the merging corporation already holds two-thirds or more of the merged corporation's shares, payments to its other shareholders aside.
法人税法第二条第十二号の八に規定する適格合併
A business office or other office located in Japan.
同号に規定する営業所
In Chapter III (special provisions on the Corporation Tax Act), a corporation receiving a capital contribution in kind as defined in Article 2, item (xii)-5 of the Corporation Tax Act: a corporation that receives assets, or assets together with liabilities, from a corporation making a capital contribution in kind (現物出資法人) by such a contribution.
法人税法第二条第十二号の五に規定する被現物出資法人