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敷地共有者等集会（しきちきょうゆうしゃとうしゅうかい）

A meeting (集会) held by the co-owners of the grounds, etc. (敷地共有者等) of a destroyed (滅失) building that had exclusively-owned areas.

第七十四条第一項に規定する敷地共有者等集会

源泉徴収等による国税（げんせんちょうしゅうとうによるこくぜい）

Income tax collected by withholding (源泉徴収) and the international tourist tax (国際観光旅客税) that international passenger carriers collect from departing travellers and pay to the State, not counting the accessory tax (附帯税) on them.

源泉徴収に係る所得税及び国際観光旅客税法（平成三十年法律第十六号）第二条第一項第七号（定義）に規定する特別徴収に係る国際観光旅客税（これらの税に係る附帯税を除く。）

国内最低課税額（こくないさいていかぜいがく）

In Part II, Chapter II, Section 4 (corporation tax on the domestic minimum tax amount of domestic corporations), the amount on which that tax is charged to a domestic corporation that is, or in a past covered fiscal year (過去対象会計年度) was, a constituent entity (構成会社等) or joint venture (共同支配会社等) located in Japan of a specified multinational enterprise group (特定多国籍企業グループ等), calculated as Article 82-19, paragraphs (2) onward set out where the group's domestic effective tax rate (国内実効税率) falls short of the 15 percent base tax rate (基準税率).

次の各号に掲げる内国法人の区分に応じ当該各号に定める金額

協会（きょうかい）

In Section 7 of Chapter 3, an authorized financial instruments firms association (認可金融商品取引業協会) or a certified financial instruments business association (認定金融商品取引業協会).

認可金融商品取引業協会又は第七十八条第二項に規定する認定金融商品取引業協会

登記簿（とうきぼ）

The register, prepared on magnetic disk or a similar medium able to record matters reliably, in which registration records (登記記録) are kept.

登記記録が記録される帳簿であって、磁気ディスク（これに準ずる方法により一定の事項を確実に記録することができる物を含む。以下同じ。）をもって調製するもの

参加人（さんかにん）

A person other than the appellant who has an interest in the disposition under appeal and takes part in the appeal (不服申立て) under Article 109, either with the permission of the reviewing authority or at its request.

第百九条第三項（参加人）に規定する参加人

共用部分（きょうようぶぶん）

A part of a building that could be owned as a unit, or an annex building, that the owners' rules (規約) have made a shared part of the building (common element) under Article 4(2) of the Act on Building Unit Ownership.

区分所有法第四条第二項に規定する共用部分

投資信託（とうししんたく）

An investment trust or a foreign investment trust as defined in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations.

投資信託及び投資法人に関する法律第二条第三項に規定する投資信託及び外国投資信託

支払不能（しはらいふのう）

The state in which a debtor, lacking the ability to pay, is generally and continuously unable to pay its debts as they fall due — for the bankruptcy of trust property (信託財産), the state in which the trustee, lacking the ability to pay out of the trust property, is generally and continuously unable to pay the obligations covered by the trust property (信託財産責任負担債務) that have fallen due.

…信託財産による支払能力を欠くために、信託財産責任負担債務（信託法（平成十八年法律第百八号）第二条第九項に規定する信託財産責任負担債務をいう。以下同じ。）のうち弁済期にあるものにつき、一般的かつ継続的に弁…

電磁的記録（でんじてききろく）

A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.

同項に規定する電磁的記録

団地共用部分（だんちきょうようぶぶん）

A building serving as an annex facility within a housing complex (団地), including a part of a building, that the complex's rules (規約) have made a common element of the complex under Article 67(1) of the Act on Building Unit Ownership.

区分所有法第六十七条第一項に規定する団地共用部分

送信防止措置（そうしんぼうしそち）

A measure that stops information circulated through specified telecommunications (特定電気通信) from being sent, such as measures for preventing transmission of violating information (侵害情報送信防止措置), including one that also stops providing the specified telecommunications service (特定電気通信役務) to the sender (発信者) of that information.

…送信を防止するとともに、当該情報の発信者に対する特定電気通信役務の提供を停止する措置（第二十六条第二項第二号において「役務提供停止措置」という。）を含む。）

外国関係法人（がいこくかんけいほうじん）

A foreign corporation, of a kind a Cabinet Order (政令) specifies, that stands in the chain of shareholdings between specially related shareholders, etc. (特殊関係株主等) and a specially related domestic corporation (特殊関係内国法人) in which they indirectly hold 80% or more of the issued shares, etc.

同条第一項に規定する外国関係法人

暗号資産仲介行為（あんごうしさんちゅうかいこうい）

The act in Article 2, paragraph (18), item (ii): a person other than a cryptoasset exchange service provider (暗号資産交換業者), entrusted by one, acting as intermediary for the buying, selling or exchange of cryptoassets (暗号資産) on that provider's behalf.

第二号に掲げる行為

有価証券等仲介業務（ゆうかしょうけんとうちゅうかいぎょうむ）

Securities, etc. intermediary business as defined in Article 11, paragraph (4) of the Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto (Act No. 101 of 2000); in this Act a financial service intermediary (金融サービス仲介業者) is counted only where it carries on this business.

同条第四項に規定する有価証券等仲介業務

特定適格組織再編成等（とくていてきかくそしきさいへんせいとう）

In Article 62-7, a qualified merger, a merger that is not qualified but to which Article 61-11, paragraph (1) applies, a qualified company split, a qualified contribution in kind or a qualified distribution in kind, other than one a Cabinet Order (政令) specifies as a qualified organizational restructuring, etc. for carrying on a business jointly under Article 57, paragraph (4).

適格合併若しくは適格合併に該当しない合併で第六十一条の十一第一項（完全支配関係がある法人の間の取引の損益）の規定の適用があるもの、適格分割、適格現物出資又は適格現物…

有価証券等清算取次ぎ（ゆうかしょうけんとうせいさんとりつぎ）

A subject transaction (対象取引) that a financial instruments business operator or registered financial institution carries out on a customer's entrustment and for the customer's account under the business rules of a financial instruments clearing organization or a foreign one, on condition that the clearing organization takes on the obligations arising from it, and in which either the customer concludes the transaction as the firm's agent or the customer specifies the counterparty and other matters a Cabinet Office Order (内閣府令) sets when entrusting it.

…融商品取引清算機関の業務方法書の定めるところにより顧客の委託を受けてその計算において行う対象取引（次項に規定する「対象取引」をいう。以下この項において同じ。）であつて、対象取引に基づく債務を当該金融商品取引清算機関（当該金融商品取引清算機関が…

受託事業者（じゅたくじぎょうしゃ）

In Article 15, the trustee of a trust subject to corporate taxation, etc. (法人課税信託等) in its capacity as the person to whom paragraphs (1) and (2) of that Article attribute that trust's trust assets, etc. (信託資産等); an individual business operator in that capacity is treated as a corporation.

法人課税信託等の受託者について、前二項の規定により、当該法人課税信託等に係る信託資産等が帰属する者としてこの法律の規定を適用する場合における当該受託者

商標（しょうひょう）

A trademark as defined in Article 2, paragraph (1) of the Trademark Act: a mark people can perceive, made of characters, figures, signs, three-dimensional shapes or colours or a combination of them, sounds, or anything else a Cabinet Order (政令) sets, that a person who produces, certifies or transfers goods in business uses on those goods, or that a person who provides or certifies services in business uses for those services.

商標法第二条第一項に規定する商標

充当（じゅうとう）

In Chapter IV (Articles 42 to 56), using a refund (還付金) owed to a person to pay national tax that person owes instead of paying the refund out, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.

同法第五十七条第一項（充当）の規定による充当