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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

第三種資金移動業（だいさんしゅしきんいどうぎょう）

In Chapter III, funds transfer services (資金移動業) consisting only of funds transfer transactions (為替取引) for transfers of no more than an amount a Cabinet Order (政令) sets as especially small.

資金移動業のうち、特に少額として政令で定める額以下の資金の移動に係る為替取引のみを業として営むこと

協同組合等（きょうどうくみあいとう）

In Chapter III (special provisions on the Corporation Tax Act), a cooperative, etc. as defined in Article 2, item (vii) of the Corporation Tax Act: a corporation listed in Appended Table 3 (別表第三) of that Act, such as an agricultural cooperative (農業協同組合), a fishery cooperative (漁業協同組合), a consumer cooperative (消費生活協同組合) or a shinkin bank (信用金庫).

法人税法第二条第七号に規定する協同組合等

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

外国金融商品取引所（がいこくきんゆうしょうひんとりひきじょ）

An operator of a foreign financial instruments market (外国金融商品市場) authorized by the Prime Minister under Article 155, paragraph (1) to let financial instruments business operators or registered financial institutions trade on its market through input and output devices connected to its electronic data processing system.

第百五十五条第一項の規定により内閣総理大臣の認可を受けた者

外国（がいこく）

A country or region outside Japan.

本邦の域外にある国又は地域

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, including rights deemed to be securities under paragraph (2) of that Article.

金融商品取引法（昭和二十三年法律第二十五号）第二条第一項に規定する有価証券をいい、同条第二項の規定により有価証券とみなされる権利を含む

扶養義務者（ふようぎむしゃ）

Throughout this Act, a person's spouse and the relatives defined in Article 877 of the Civil Code: lineal blood relatives and siblings, who owe each other support, and relatives within the third degree on whom a family court (家庭裁判所) has imposed that duty in special circumstances.

配偶者及び民法（明治二十九年法律第八十九号）第八百七十七条（扶養義務者）に規定する親族

特定受益証券発行信託（とくていじゅえきしょうけんはっこうしんたく）

A specified trust that issues beneficiary certificates as defined in Article 2, item (xxix)(c) of the Corporation Tax Act.

法人税法第二条第二十九号ハに規定する特定受益証券発行信託

自動車（じどうしゃ）

Throughout this Act, both a motor vehicle as defined in Article 2, paragraph (1), item (ix) of the Road Traffic Act — a vehicle that runs on an engine or motor without rails or overhead wires, or one performing specified automated operation (特定自動運行), other than motorized bicycles, light vehicles (軽車両) and the other small vehicles that item leaves out — and a motorized bicycle (原動機付自転車) as defined in item (x) of that paragraph.

道路交通法（昭和三十五年法律第百五号）第二条第一項第九号に規定する自動車及び同項第十号に規定する原動機付自転車（次条第四号イにおいて単に「原動機付自転車」という。）

届出住宅（とどけでじゅうたく）

A residence (住宅) covered by a notification, made under Article 3, paragraph (1), that a private lodging business (住宅宿泊事業) will be run in it.

次条第一項の届出に係る住宅

棚卸資産（たなおろししさん）

In Chapter III (special provisions on the Corporation Tax Act), inventory assets as defined in Article 2, item (xx) of the Corporation Tax Act: 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 the short-term trading commodities, etc. (短期売買商品等) of Article 61, paragraph (1) of that Act.

法人税法第二条第二十号に規定する棚卸資産

特例申告書（とくれいしんこくしょ）

A return under Article 47, paragraph (1) for taxable goods (課税貨物) taken out of a bonded area (保税地域), filed in the case of paragraph (3) of that Article — where a special return (特例申告) under Article 7-2, paragraph (2) of the Customs Act is made, the return being due by the end of the month after the goods are taken out — including such 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.

第四十七条第一項の規定による申告書（同条第三項の場合に限るものとし、当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）

暗号等資産（あんごうとうしさん）

A cryptoasset (暗号資産) as defined in Article 2, paragraph (14) of the Payment Services Act, or anything listed in paragraph (5), item (iv) of that Article that a Cabinet Office Order (内閣府令) specifies as needing investor protection.

資金決済に関する法律第二条第十四項に規定する暗号資産又は同条第五項第四号に掲げるもののうち投資者の保護を確保することが必要と認められるものとして内閣府令で定めるもの

現物出資法人（げんぶつしゅっしほうじん）

In Chapter III (special provisions on the Corporation Tax Act), a corporation making a capital contribution in kind as defined in Article 2, item (xii)-4 of the Corporation Tax Act: a corporation that transfers its assets, or its assets together with its liabilities, by a capital contribution in kind (現物出資).

法人税法第二条第十二号の四に規定する現物出資法人

開示関係役務提供者（かいじかんけいえきむていきょうしゃ）

A specified telecommunications service provider (特定電気通信役務提供者) from which disclosure of sender identification information (発信者情報) can be demanded under Article 5, paragraph (1), or a relevant telecommunications service provider (関連電気通信役務提供者) from which it can be demanded under paragraph (2) of that Article.

第五条第一項に規定する特定電気通信役務提供者及び同条第二項に規定する関連電気通信役務提供者

特定特別永住者証明書（とくていとくべつえいじゅうしゃしょうめいしょ）

A special permanent resident certificate (特別永住者証明書) that also works as an Individual Number Card (個人番号カード), with that function added under Article 16-2 and the procedure in Article 18-5 of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

この条の規定及び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（平成二十五年法律第二十…