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特例認定相続承継会社（とくれいにんていそうぞくしょうけいがいしゃ）

A company defined in Article 70-7-5, paragraph (2), item (i) (a special certified gift succession company, 特例認定贈与承継会社) which, when the inheritance under paragraph (1) began, meets all the requirements this item lists (the unlisted-shares requirement does not apply where the special donor (特例贈与者) died after the earlier of the days in item (v)(a) and (b)): at least one regular employee; not being an asset-holding or asset-management company of the kind a Cabinet Order (政令) specifies; its shares and those of its closely connected specially related companies (特定特別関係会社) being unlisted; neither it nor those companies being an adult entertainment business company (風俗営業会社); at least five regular employees where a specially related company (特別関係会社) is a foreign company whose shares it or a corporation it controls holds; and other requirements a Cabinet Order sets.

第七十条の七の五第二項第一号に定める会社で、前項の規定の適用に係る相続の開始の時において、次に掲げる要件（同…

買取再販認定住宅等の取得（かいとりさいはんにんていじゅうたくとうのしゅとく）

In the housing loan tax credit rules of Article 41 (and Article 41-2-2), the purchase from a real estate broker (宅地建物取引業者) of an existing house (既存住宅) that is a certified house, etc. (認定住宅等) — such as a certified long-term quality house or a low-carbon building — of a kind a Cabinet Order (政令) specifies, after the broker has carried out specified extension or renovation work (特定増改築等) on it.

認定住宅等である既存住宅のうち特定増改築等をした家屋で政令で定めるものの当該特定増改築等をした宅地建物取引業者からの取得

内国法人（ないこくほうじん）

A corporation with its principal office or place of business in the area where this Act applies (この法律の施行地), as Article 72-19 defines the term for enterprise tax (事業税).

第七十二条の十九に規定する内国法人

指定訪問看護事業者（していほうもんかんごじぎょうしゃ）

A provider the Minister of Health, Labour and Welfare has designated to run a home-visit nursing business: nursing care or help with medical treatment given at home by nurses and others a Ministry of Health, Labour and Welfare Order (厚生労働省令) names to people under continuing treatment at home for an illness or injury whom their doctor finds meet the Order's standard.

健康保険法第八十八条第一項に規定する指定訪問看護事業者

償還金（しょうかんきん）

The redemption money listed in Article 41-12-2, paragraph (1), item (i): money paid in Japan on the redemption of a discount bond (割引債), including interest on separated-interest bonds (分離利子公社債) and, where the bond is bought back and cancelled, the purchase price.

第四十一条の十二の二第一項第一号に掲げる償還金

青色申告者（あおいろしんこくしゃ）

A resident approved under Article 143 of the Income Tax Act to file blue returns (青色申告書).

法第百四十三条（青色申告）の承認を受けている居住者

中間申告書（ちゅうかんしんこくしょ）

In Chapter IV (Articles 42 to 56), a return filed under Article 42, paragraph (1), (4) or (6) for a one-month, three-month or six-month part of a taxable period (課税期間).

前条第一項、第四項又は第六項の規定による申告書

住宅宿泊事業（じゅうたくしゅくはくじぎょう）

A business of putting people up in a residence (住宅) for a lodging charge, run by someone other than a person who runs a hotel business (旅館業) under a permit from Article 3, paragraph (1) of the Hotel Business Act, on no more than 180 days a year, counted as an Order of the Ministry of Land, Infrastructure, Transport and Tourism and the Ministry of Health, Labour and Welfare (国土交通省令・厚生労働省令) sets.

旅館業法（昭和二十三年法律第百三十八号）第三条の二第一項に規定する営業者以外の者が宿泊料を受けて住宅に人を宿泊させる事業であって、人を宿泊させる日…

現物分配法人（げんぶつぶんぱいほうじん）

A corporation that has transferred its assets by a distribution in kind (現物分配): its giving of assets other than money to its shareholders, etc. through a dividend or distribution of surplus or of profits, a distribution of residual assets on dissolution, or one of the events in Article 24, paragraph (1), items (v) to (vii).

…く。）がその株主等に対し当該法人の次に掲げる事由により金銭以外の資産の交付をすることをいう。以下この条において同じ。）によりその有する資産の移転を行つた法人

職業紹介事業者（しょくぎょうしょうかいじぎょうしゃ）

A person carrying on an employment placement business either with the permission (許可) of the Minister of Health, Labour and Welfare under Article 30, paragraph (1) or Article 33, paragraph (1), or after giving the notification (届出) Article 33-2, paragraph (1) or Article 33-3, paragraph (1) requires.

第三十条第一項若しくは第三十三条第一項の許可を受けて、又は第三十三条の二第一項若しくは第三十三条の三第一項の規定による届出をして職業紹介事業を行う者

保険料納付済期間（ほけんりょうのうふずみきかん）

A premium-paid period as defined in Article 5, paragraph (1) of the National Pension Act: time as a category 1 insured person (第一号被保険者) under that Act for which the full premium was paid or collected, or did not have to be paid under its Article 88-2 or Article 88-3, paragraph (1) or (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) under it.

国民年金法第五条第一項に規定する保険料納付済期間

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。）

賃金（ちんぎん）

Everything an employer pays a worker in return for work, whatever it is called: wages, salary, allowances or bonuses.

労働基準法第十一条に規定する賃金

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

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.

…者が、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…