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課税仕入れ（かぜいしいれ）

A business operator's acquiring or renting assets from another person, or receiving services from them, in the course of its business — other than services paid for with salary or wages (給与等) under Article 28, paragraph (1) of the Income Tax Act — where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), other than exports and similar transactions listed in Article 7, paragraph (1) and supplies exempt from consumption tax under Article 8, paragraph (1) or another law or a treaty.

…付け、又は当該役務の提供をしたとした場合に課税資産の譲渡等に該当することとなるもので、第七条第一項各号に掲げる資産の譲渡等に該当するもの及び第八条第一項その他の法律又は条約の規定により消費税が免除される…

金融商品取引業（きんゆうしょうひんとりひきぎょう）

Carrying on as a business any of the acts listed in Article 2, paragraph (8) — such as trading and brokering securities and derivatives, underwriting, handling public offerings and private placements, giving investment advice, managing investments and holding customers' money or securities — other than acts a Cabinet Order (政令) excludes as posing no risk to investor protection, and certain of those acts when banks, cooperative financial institutions (協同組織金融機関) and other financial institutions a Cabinet Order specifies carry them out.

…に規定する協同組織金融機関（以下「協同組織金融機関」という。）その他政令で定める金融機関が行う第十二号、第十四号、第十五号又は第二十八条第八項各号に掲げるものを除く。）のいずれかを業として行うこと

合併法人（がっぺいほうじん）

In Chapter III (special provisions on the Corporation Tax Act), a merging corporation as defined in Article 2, item (xii) of the Corporation Tax Act: a corporation that receives the assets and liabilities of a merged corporation (被合併法人) by a merger.

法人税法第二条第十二号に規定する合併法人

扶養親族（ふようしんぞく）

A relative of a resident other than their spouse, or a child placed with the resident as a foster parent under the Child Welfare Act or an elderly person placed in their care under the Act on Social Welfare for the Elderly, who shares the resident's household budget and has total income of 580,000 yen or less, other than one working full-time in the resident's business.

居住者の親族（その居住者の配偶者を除く。）並びに児童福祉法（昭和二十二年法律第百六十四号）第二十七条第一項第三号（都道府県の採るべき措置）の規定により同法第六条の四（定義）に規定する里親に委託された児童及び老人福…

有価証券（ゆうかしょうけん）

Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act and similar instruments a Cabinet Order (政令) specifies, other than a corporation's own shares or capital contributions that it holds and instruments related to derivative transactions (デリバティブ取引) under Article 61-5, paragraph (1).

金融商品取引法（昭和二十三年法律第二十五号）第二条第一項（定義）に規定する有価証券その他これに準ずるもので政令で定めるもの（自己が有する自己の…

土地等（とちとう）

Land and leasehold rights, etc. (借地権等) in Japan, as Article 2, item (i) of the Land-holding Tax Act defines land, etc.

同条第一号に規定する土地等

保税地域（ほぜいちいき）

A bonded area as defined in Article 29 of the Customs Act: a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area.

関税法（昭和二十九年法律第六十一号）第二十九条（保税地域の種類）に規定する保税地域

適格現物出資（てきかくげんぶつしゅっし）

In Chapter III (special provisions on the Corporation Tax Act), a qualified capital contribution in kind as defined in Article 2, item (xii)-14 of the Corporation Tax Act: a capital contribution in kind (現物出資) 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 contributing corporation receives only shares of the receiving corporation — other than contributions that item excludes, such as moving real estate in Japan or other domestic assets to a foreign corporation.

法人税法第二条第十二号の十四に規定する適格現物出資

適格分割（てきかくぶんかつ）

In Chapter III (special provisions on the Corporation Tax Act), a qualified company split as defined in Article 2, item (xii)-11 of the Corporation Tax Act: a company split (分割) of one of the kinds that item lists — 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, for running a business jointly, or for carrying on the splitting corporation's business independently in a newly formed corporation, as a Cabinet Order (政令) specifies — in which nothing but shares of either the succeeding corporation or its wholly owning parent is given as consideration and, in a company split by split-off (分割型分割), those shares are given in proportion to the shareholdings in the splitting corporation.

法人税法第二条第十二号の十一に規定する適格分割

納税者（のうぜいしゃ）

A person liable under the national tax laws to pay a national tax, or to collect national withholding tax (源泉徴収等による国税) and pay it to the State, not counting secondary taxpayers (第二次納税義務者) under the National Tax Collection Act or guarantors of the tax.

…より国税（源泉徴収等による国税を除く。）を納める義務がある者（国税徴収法（昭和三十四年法律第百四十七号）に規定する第二次納税義務者及び国税の保証人を除く。）及び源泉徴収等による国税を徴収して国に納付しな…

通算親法人（つうさんおやほうじん）

In Chapter III (special provisions on the Corporation Tax Act), a group tax sharing parent corporation as defined in Article 2, item (xii)-6-7 of the Corporation Tax Act: a parent corporation (親法人) as described in Article 64-9, paragraph (1) of that Act — a domestic ordinary corporation (普通法人) or cooperative, etc. (協同組合等) not of the kinds that paragraph excludes — that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under that paragraph to use the group tax sharing system.

法人税法第二条第十二号の六の七に規定する通算親法人

前払式支払手段（まえばらいしきしはらいしゅだん）

A prepaid payment instrument as defined in Article 3, paragraph (1): a certificate, number, code or the like, issued for a price matching the amount of money, or the quantity of goods or services, recorded on it or recorded electronically, that can be used to pay for goods (物品等) or services bought, rented or received from the issuer or a person the issuer designates, or to claim those goods or services from them.

次に掲げるもの

登記名義人（とうきめいぎにん）

A person recorded in the rights section (権利部) of a registration record as the holder of one of the rights over real property that Article 3 lists.

登記記録の権利部に、次条各号に掲げる権利について権利者として記録されている者

法人課税信託（ほうじんかぜいしんたく）

One of the trusts Article 2, item (xxix)-2 lists — a trust providing for certificates of beneficial interest, a trust with no beneficiary, certain trusts set up by a corporation (other than a public corporation or public interest corporation, etc.), an investment trust under the Act on Investment Trusts and Investment Corporations, and a specific purpose trust (特定目的信託) under the Act on the Securitization of Assets — other than a collective investment trust (集団投資信託), a retirement pension trust, etc. (退職年金等信託) or a public interest trust, etc. (公益信託等).

次に掲げる信託（集団投資信託並びに第十二条第四項第一号（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する退職年金等信託及び同項第二号に規定する公益信託等を除く。）

未成年者口座（みせいねんしゃこうざ）

An account for book entries or custody of listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment (恒久的施設), under 18 on 1 January of the year or born in that year, opened with a financial instruments business operator, etc. (金融商品取引業者等) between 1 April 2016 and 31 December 2023 under a minor's account management contract (未成年者口座管理契約), to receive the tax exemptions of Articles 9-9 and 37-14-2.

…がされ、又はその口座に保管の委託がされている上場株式等の所得税法第二十四条第一項に規定する配当等（次号ヘにおいて「配当等」という。）に係る配当所得及び当該上場株式等の譲渡による事業所得、譲渡所得又は雑所…

商品（しょうひん）

Commodities as defined in Article 2, paragraph (1) of the Commodity Derivatives Transaction Act that a Cabinet Order (政令) specifies, having regard to price stabilisation measures and how their prices are formed and their supply and demand, as ones whose proper price formation market derivatives transactions would not harm and in which such transactions on a financial instruments exchange market would benefit the national economy.

商品先物取引法（昭和二十五年法律第二百三十九号）第二条第一項に規定する商品のうち、法令の規定に基づく当該商品の価格の安定に関する措置の有無その他当…

特例事業受贈者（とくれいじぎょうじゅぞうしゃ）

An individual who acquired specified business assets (特定事業用資産) by a gift from a donor (贈与者) under Article 70-6-8, paragraph (1) and meets all the requirements of item (ii) of paragraph (2) of that Article: being 18 or older on the date of the gift, being a small and medium-sized enterprise holding a special certification for business succession (特例円滑化法認定), having worked in the business just before the gift, keeping all the assets and using them in their own business until the gift tax return is due, having filed the notice of opening a business and obtained blue-return approval, the business not being an asset-holding, asset-management or sex-related entertainment business, and meeting the requirements a Ministry of Finance Order (財務省令) sets for reliably taking over the donor's business.

贈与者から前項の規定の適用に係る贈与により特定事業用資産の取得をした個人で、次に掲げる要件の全てを満たす者

育児休業（いくじきゅうぎょう）

Leave from work that a worker, other than one hired day by day, takes under Chapter II to raise their child — including a child they have asked the family court to adopt by special adoption (特別養子縁組) and a child placed with them as a prospective adoptive foster parent — as a rule until the child turns one, and in some cases up to two.

…条並びに第十一章において同じ。）が、次章に定めるところにより、その子（民法（明治二十九年法律第八十九号）第八百十七条の二第一項の規定により労働者が当該労働者との間における同項に規定する特別養子縁組の成立…

青色申告書（あおいろしんこくしょ）

A return listed in Article 2, items (xxx) to (xxxiii) that a corporation files on the blue form under Article 121 (including as applied by Article 146(1)), together with an amended return (修正申告書) for one.

…十六条第一項（青色申告）において準用する場合を含む。）の規定により青色の申告書によつて提出する第三十号、第三十一号、第三十二号及び第三十三号に掲げる申告書並びにこれらの申告書に係る修正申告書

電子決済等代行業（でんしけっさいとうだいこうぎょう）

The business of passing on to a bank, on a depositor's behalf and through an electronic data processing system, the depositor's instructions to move funds from their account, or of obtaining a depositor's account information from the bank and providing it to them, excluding acts set by Cabinet Office Order (内閣府令) as unlikely to harm users, such as instructions for a depositor's regular payments to a particular person.

次に掲げる行為（第一号に規定する預金者による特定の者に対する定期的な支払を目的として行う同号に掲げる行為その他の利用者の保護に欠けるおそれが少ないと認められるものとして内閣府令で定める行為を除…