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通算法人の適用対象事業年度（つうさんほうじんのてきようたいしょうじぎょうねんど）

In Article 42-4, the business year referred to in Article 42-4(1) or (4) of a group tax sharing corporation (通算法人), limited to one ending on the last day of the business year of its group tax sharing parent corporation (通算親法人).

当該通算法人の第一項に規定する事業年度（当該通算法人に係る通算親法人の同項に規定する事業年度終了の日に終了する事業年度に限る。）又は当該通算法人の第四項に規定する事業年度（当該通算法人に係る通算親法人の同項に規定する事業年度終了の日に終了する事業年度に限る。）

被用者（ひようしゃ）

An insured person (被保険者), other than a public employee (公務員), for whom one of the employers and other bodies listed in Article 69(1) of the Act on Support for Children and Child-rearing bears or must pay premiums (保険料).

子ども・子育て支援法第六十九条第一項各号に掲げる者が保険料を負担し、又は納付する義務を負う被保険者であつて公務員でない者

主要株主（しゅようかぶぬし）

A person holding 20 percent or more (15 percent or more where a fact a Cabinet Office Order (内閣府令) specifies suggests material influence over its financial and business policies) of the voting rights of all shareholders, etc. (総株主等の議決権) of a company, counting voting rights on shares that cannot be asserted against the issuer under Article 147, paragraph (1) or Article 148, paragraph (1) of the Act on Book-Entry Transfer of Corporate Bonds and Shares and leaving out those the Order excludes, as Article 29-4, paragraph (2) defines it.

…員、総組合員又は総出資者の議決権をいい、株式会社にあつては、株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。以下同じ。）の百分の二十（会社…

組織再編成（そしきさいへんせい）

In Chapter VI-2, a corporate reorganization as Article 2-3, paragraph (1) defines it: a merger, company split, share exchange or other act concerning a company's organization that a Cabinet Order (政令) specifies.

第二条の三第一項に規定する組織再編成

住宅宿泊管理業（じゅうたくしゅくはくかんりぎょう）

A business of carrying out private lodging management services (住宅宿泊管理業務) for a fee, entrusted by a private lodging business operator (住宅宿泊事業者) under Article 11, paragraph (1).

住宅宿泊事業者から第十一条第一項の規定による委託を受けて、報酬を得て、住宅宿泊管理業務を行う事業

地域密着型通所介護（ちいきみっちゃくがたつうしょかいご）

Bathing, toileting, eating and other daily-life care a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, and functional training, given to a person requiring long-term care at home (居宅要介護者) who comes to a facility such an Order names under Article 5-2, paragraph (3) of the Act on Social Welfare for the Elderly or to a day service center for the elderly (老人デイサービスセンター) under Article 20-2-2 of that Act, where the number of users is below the number such an Order sets under Article 8, paragraph (7), and other than outpatient care for people with dementia (認知症対応型通所介護).

居宅要介護者について、老人福祉法第五条の二第三項の厚生労働省令で定める施設又は同法第二十条の二の二に規定する老人デイサービスセンターに通わせ、当該施…

著作権等管理事業者（ちょさくけんとうかんりじぎょうしゃ）

A copyright management service as defined in Article 2, paragraph (3) of the Act No. 131 of 2000 on copyright management businesses: a person registered under Article 3 of that Act who, as a business, grants permission to use works, performances, phonograms, broadcasts or cablecasts and otherwise manages copyrights or neighbouring rights under management entrustment contracts (管理委託契約) as that Act defines them.

著作権等管理事業法（平成十二年法律第百三十一号）第二条第三項に規定する著作権等管理事業者

第二種金融商品取引業（だいにしゅきんゆうしょうひんとりひきぎょう）

In Chapter III, the part of financial instruments business (金融商品取引業) that consists of carrying on, as a business, any of the acts listed in Article 28, paragraph (2), such as the public offering or private placement of the securities set out in Article 2, paragraph (8), item (vii), and dealing in and brokerage for rights treated as securities under Article 2, paragraph (2).

金融商品取引業のうち、次に掲げる行為のいずれかを業として行うこと

宿泊（しゅくはく）

Using bedding (寝具) while using a facility of an inn or hotel, a common lodging house or a boarding house business, as Article 2, paragraph (5) of the Hotel Business Act defines it.

寝具を使用して前各項の施設を利用すること

通算親法人（つうさんおやほうじん）

A group tax sharing parent corporation as defined in Article 2, item 12-6-7 of the Corporation Tax Act: the parent corporation (親法人) described in Article 64-9, paragraph 1 of that Act that has received the approval of the Commissioner of the National Tax Agency (国税庁長官) under that paragraph.

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

株式交換等（かぶしきこうかんとう）

A share exchange (株式交換), or one of the acts in Article 2, item (xii)-16(a) to (c) — an acquisition by resolution of class shares subject to class-wide call (全部取得条項付種類株式), a share consolidation, or approval of a demand for sale of shares — through which the target corporation comes under the full control (完全支配関係) of its largest shareholder, etc. or of the one shareholder, etc. who made the demand.

株式交換及びイからハまでに掲げる行為により対象法人（それぞれイからハまでに規定する法人をいう。）がそれぞれイ若しくはロに規定する最大株主等である法人又はハの一の株主等である法人との間にこれらの法人によ…

上場株式等（じょうじょうかぶしきとう）

Shares and similar interests (株式等) of the kinds listed in Article 37-11, paragraph 2, such as shares listed on a financial instruments exchange, interests in publicly offered investment trusts, government and local government bonds, and publicly offered public and corporate bonds.

株式等（前条第二項に規定する株式等をいう。第一号において同じ。）のうち次に掲げるもの

関連者（かんれんしゃ）

A corporation that has with the corporation of Article 59-3, paragraph (1) a relationship in which one of them holds directly or indirectly 50% or more of the other's issued shares or capital contributions (leaving out its own shares), or another special relationship a Cabinet Order (政令) sets.

法人で、前項の法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又…

固有法人（こゆうほうじん）

The trustee of a trust taxed as a corporation (法人課税信託) — a corporation, or under Article 72-2-2 an individual where the trustee is one — in its capacity as the person to whom its own assets, etc. (固有資産等), those outside the trust, are attributed under paragraphs 1 and 2 of Article 24-2, 294-2 or 72-2-2.

法人課税信託の受託者である法人について、第二十四条の二第一項及び第二項の規定により、当該法人課税信託に係る同条第一項に規定する固有資産等が帰属する者としてこの節の規定を適用する場合における当該受託者である法人

持株会社（もちかぶがいしゃ）

A holding company as defined in Article 29-4, paragraph (3): a company for which the total acquisition value (or the value given on its latest balance sheet) of the shares or equity interests (持分) it holds in its domestic subsidiary companies (子会社) exceeds 50% of its total assets, calculated as a Cabinet Office Order (内閣府令) sets, less the assets a Cabinet Office Order specifies.

第二十九条の四第三項に規定する持株会社

還付加算金（かんぷかさんきん）

Interest on refund as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes: an amount, at 7.3% a year or, in a year whose special base rate is lower, at that rate (Act on Special Measures Concerning Taxation, Article 95), that the tax authorities add when they refund a refund, etc. (還付金等) or apply it to other tax; for refunds under Chapter 5 of this Act, Article 52, paragraph (2) sets the period over which it is counted.

国税通則法第五十八条第一項（還付加算金）に規定する還付加算金

期限後申告書（きげんごしんこくしょ）

A tax return filed after the deadline, 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

投資組合契約（とうしくみあいけいやく）

An investment limited partnership contract under Article 3, paragraph (1) of the Limited Partnership Act for Investment, or a foreign partnership contract (外国組合契約), as Article 41-21, paragraph (4), item (i) defines it.

投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約及び外国組合契約

寄託先美術館（きたくさきびじゅつかん）

A museum under Article 2, paragraph (1) of the Museum Act, or a designated facility under Article 31, paragraph (2) of that Act, that puts specified works of art (特定美術品) on public display and keeps them.

博物館法（昭和二十六年法律第二百八十五号）第二条第一項に規定する博物館又は同法第三十一条第二項に規定する指定施設のうち、特定美術品の公開（公衆の観覧に供することをいう。）及び保管を行うもの

住宅宿泊仲介業（じゅうたくしゅくはくちゅうかいぎょう）

A business of carrying out, for a fee, the acts that make up private lodging intermediary services (住宅宿泊仲介業務), run by someone other than a travel agent (旅行業者) registered under the Travel Agency Act.

旅行業法（昭和二十七年法律第二百三十九号）第六条の四第一項に規定する旅行業者（第十二条及び第六十七条において単に「旅行業者」という。）以外の者が、報酬を得て、前項各号に掲げる行為を行う事業