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現物分配法人（げんぶつぶんぱいほうじん）

In Chapter III (special provisions on the Corporation Tax Act), a corporation making a distribution in kind as defined in Article 2, item (xii)-5-2 of the Corporation Tax Act: a corporation that transfers its assets by a distribution in kind (現物分配) — its giving assets other than money to its shareholders, etc. by a dividend of surplus or of profits or a distribution of surplus, a distribution of residual assets on dissolution, or one of the events in Article 24, paragraph (1), items (v) to (vii) of that Act; public interest corporations, etc. (公益法人等) and associations or foundations without juridical personality (人格のない社団等) aside.

法人税法第二条第十二号の五の二に規定する現物分配法人

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

適用除外事業者（てきようじょがいじぎょうしゃ）

A corporation whose average yearly income over the business years that ended within three years before the current business year began (their total income divided by their total number of months, times twelve) exceeds 1.5 billion yen, adjusted as a Cabinet Order (政令) sets where, for example, it was formed less than three years earlier or a merger, company split or in-kind contribution took place in those years, as Article 42-4, paragraph (19), item (viii) defines it.

…算した金額（設立後三年を経過していないこと、既に基準年度の所得に対する法人税の額につき法人税法第八十条の規定の適用があつたこと、基準年度において合併、分割又は現物出資が行われたこと、基準年度において通算…

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、当該施設において入浴、排せつ、食事等の介護その他…

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

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

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

保険料免除期間（ほけんりょうめんじょきかん）

A premium-exemption period as defined in Article 5, paragraph (2) of the National Pension Act: the full, three-quarter, half and one-quarter premium exemption periods under that Act taken together.

国民年金法第五条第二項に規定する保険料免除期間

退職年金業務等（たいしょくねんきんぎょうむとう）

In Part 2, Chapter 3, on the corporation tax on retirement pension funds (退職年金等積立金), the businesses Article 84(1) lists of providing for and managing retirement pensions — such as trust, life insurance or life mutual aid business under contracts for the management of assets in defined benefit pension plans and funds, business under defined contribution pension and employees' asset-formation benefit contracts, the individual-type pension under the Defined Contribution Pension Act, and certain businesses of public officers' mutual aid associations and of the Promotion and Mutual Aid Corporation for Private Schools of Japan — and similar businesses a Cabinet Order (政令) sets.

…証券の売買その他の方法による確定給付年金積立金（確定給付企業年金法（平成十三年法律第五十号）第五十九条（積立金の積立て）（同法第九十一条の二十五（準用規定）において準用する場合を含む。）に規定する積立金及びこれに類するものとして政令で定…

特定電子メール（とくていでんしめーる）

Electronic mail (電子メール) that a sender — a profit-making organisation, or an individual running a business — sends as a means of advertising or promoting its own or another person's business, counting only mail sent from or to telecommunications facilities (電気通信設備) in Japan.

電子メールの送信（国内にある電気通信設備（電気通信事業法第二条第二号に規定する電気通信設備をいう。以下同じ。）からの送信又は国内にある電気通信設備への送信に限る。…

確定給付企業年金（かくていきゅうふきぎょうねんきん）

A defined benefit corporate pension plan as Article 2, paragraph (1) of the Defined-Benefit Corporate Pension Act defines it: a pension plan that an employer with a place of business covered by employees' pension insurance (厚生年金適用事業所) runs, alone or jointly with others, under that Act.

確定給付企業年金法（平成十三年法律第五十号）第二条第一項に規定する確定給付企業年金