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在留資格（ざいりゅうしかく）

In Article 1-3, paragraph (3), items (i) and (ii) and Article 1-4, paragraph (3), a status of residence listed in Appended Table 1 (別表第一) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951) — the statuses defined by the activities the holder may carry on in Japan, such as study, work or a short stay — and not one of those in Appended Table 2 (別表第二), such as permanent resident, which rest on personal status or position.

出入国管理及び難民認定法（昭和二十六年政令第三百十九号）別表第一（在留資格）の上欄の在留資格

公益法人等（こうえきほうじんとう）

A public interest corporation, etc. as Article 24, paragraph 5 defines it: a public interest corporation, etc. (公益法人等) of Article 2, item 6 of the Corporation Tax Act, together with disaster prevention block improvement project associations (防災街区整備事業組合), condominium management associations and the other bodies listed there, approved neighbourhood associations (認可地縁団体), political party corporations and specified non-profit corporations (特定非営利活動法人).

第二十四条第五項に規定する公益法人等

公益法人等（こうえきほうじんとう）

A public interest corporation, etc. as defined in Article 2, item (vi) of the Corporation Tax Act — a corporation listed in Appended Table 2 of that Act — including one that another Act treats as such for the purposes of corporation tax.

法人税法第二条第六号に規定する公益法人等（同法以外の法律によって法人税に関する法令の規定の適用上同号に規定する公益法人等とみなされるものを含む。）

第三号企業単独型技能実習（だいさんごうきぎょうたんどくがたぎのうじっしゅう）

Stage (iii) of individual-enterprise-type technical intern training: a person who has completed stage (ii) works, under the matching Technical Intern Training (技能実習) status of residence (在留資格) and an employment contract with a Japanese public or private organization, at its offices in Japan in work that requires the skills, techniques or knowledge (技能等), in order to attain proficiency in them.

第二号企業単独型技能実習を修了した者が、技能等に熟達するため、在留資格（入管法別表第一の二の表の技能実習の項の下欄第三号イに係るものに限る。）をもって、本邦の公私の機関との雇用契約に…

軽油（けいゆ）

In Article 90-3-4, light oil listed in heading 2710.12-1-(3), 2710.19-1-(2) or 2710.20-1-(3) of the Appended Table to the Customs Tariff Act.

関税定率法別表第二七一〇・一二号の一の（三）、第二七一〇・一九号の一の（二）又は第二七一〇・二〇号の一の（三）に掲げる軽油

課税文書（かぜいぶんしょ）

In Article 74-5, paragraph (1), item (vi), a taxable document as defined in Article 3, paragraph (1) of the Stamp Tax Act: a document of a kind listed as taxable in Appended Table 1 of that Act, other than one that Article 5 of that Act exempts from stamp tax.

印紙税法第三条第一項（納税義務者）に規定する課税文書

特定産業分野（とくていさんぎょうぶんや）

One of the industries short of workers in which foreign nationals may be employed as Specified Skilled Workers, as provided in Appended Table I (2).

別表第一の二の表の特定技能の項の下欄第一号に規定する特定産業分野

特定非営利活動（とくていひえいりかつどう）

Specified non-profit activities as defined in Article 2, paragraph (1) of the Act on Promotion of Specified Non-profit Activities.

同条第一項に規定する特定非営利活動

特定個人番号利用事務（とくていこじんばんごうりようじむ）

In Article 19, items (viii) and (ix), the work listed in the lower column of the Appended Table (別表) that an order of the competent ministries (主務省令) specifies as work to be made more efficient by receiving specific personal information (特定個人情報) promptly.

同表の当該各項の下欄に掲げる事務のうち、迅速に特定個人情報の提供を受けることによって効率化を図るべきものとして主務省令で定めるもの

給与所得控除後の給与等の金額（きゅうよしょとくこうじょごのきゅうよとうのきんがく）

In Article 41-3-11, revenue from salary or other wages less the salary income deduction (給与所得控除額) under Article 28, paragraph (3) of the Income Tax Act — or, where paragraph (4) of that Article applies, the amount that paragraph gives as the amount after that deduction.

給与等の収入金額から所得税法第二十八条第三項に規定する給与所得控除額を控除した残額（同条第四項の規定の適用がある場合には、同項に規定する給与所得控除後の給与等の金額に相当する金額）

特定職種（とくていしょくしゅ）

In Article 48, an occupation set by a Cabinet Order (政令) as suited to the abilities even of a person with a physical disability who can work but finds an ordinary job especially hard because a disability listed in the Appended Table (別表) is severe.

労働能力はあるが、別表に掲げる障害の程度が重いため通常の職業に就くことが特に困難である身体障害者の能力にも適合すると認められる職種で政令で定めるもの

公共法人等（こうきょうほうじんとう）

A public corporation (公共法人) as defined in Article 2, item 5 of the Corporation Tax Act, or a public interest corporation, etc. (公益法人等) of Article 24, paragraph 5, that is liable only to the per-capita levy (均等割) of the prefectural inhabitant tax (道府県民税).

法人税法第二条第五号の公共法人及び第二十四条第五項に規定する公益法人等で均等割のみを課されるもの

預貯金契約（よちょきんけいやく）

In Article 26, paragraph (1) and Article 32, paragraph (4), item (i)(a), a contract for accepting deposits or savings (預金又は貯金), as the appended table (別表) defines it in its row for Article 2, paragraph (2), items (i) to (xxxviii).

別表第二条第二項第一号から第三十八号までに掲げる者の項の下欄に規定する預貯金契約

軽減対象課税貨物（けいげんたいしょうかぜいかもつ）

Taxable goods (課税貨物) listed in Appended Table 1-2 (別表第一の二), which are taxed at the reduced rate.

課税貨物のうち、別表第一の二に掲げるもの

協同組合等（きょうどうくみあいとう）

A cooperative, etc. as defined in Article 2, item 7 of the Corporation Tax Act: a corporation listed in Appended Table 3 (別表第三) of that Act, such as fishery cooperatives (漁業協同組合), consumer cooperatives (消費生活協同組合), shinkin banks (信用金庫) and forest owners' cooperatives (森林組合).

法人税法第二条第七号に規定する協同組合等

一時居住者（いちじきょじゅうしゃ）

In Article 1-3, paragraph (1), on who pays inheritance tax, a person who, when the inheritance begins, holds a status of residence (在留資格) listed in the upper column of Appended Table I of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951) and who, in the 15 years before the inheritance began, had a domicile (住所) in the area where this Act is in force for 10 years or less in total.

相続開始の時において在留資格（出入国管理及び難民認定法（昭和二十六年政令第三百十九号）別表第一（在留資格）の上欄の在留資格をいう。次号及び次条第三項において同じ。）を有する者であつて当該相続…

一般社団法人等（いっぱんしゃだんほうじんとう）

In Article 66, paragraphs (1) to (3), the general incorporated associations, general incorporated foundations and workers' cooperatives listed in Appended Table 2 (別表第二), together with public interest incorporated associations and public interest incorporated foundations, which those paragraphs tax on their income for each business year at the same rates as ordinary corporations (普通法人).

別表第二に掲げる一般社団法人、一般財団法人及び労働者協同組合並びに公益社団法人及び公益財団法人

特定機械等（とくていきかいとう）

Machinery or other equipment needing particularly dangerous work that is listed in Appended Table 1 — boilers, class-1 pressure vessels, cranes, mobile cranes, derricks, elevators, construction lifts and gondolas — and specified by Cabinet Order (政令); a person who intends to manufacture it needs the permission of the Director of the Prefectural Labour Bureau (都道府県労働局長) in advance.

型式検定（かたしきけんてい）

The examination, by a registered agency for type examinations (登録型式検定機関), of the type (型式) of machinery or other equipment listed in Appended Table 4 and specified by Cabinet Order (政令), which its manufacturer or importer, or its foreign manufacturer, must or may undergo (Article 44-2, paragraphs (1) and (2)); a type passes only if the machinery's structure and the facilities for making and inspecting it meet standards set by a Ministry of Health, Labour and Welfare Order (厚生労働省令).

技能講習（ぎのうこうしゅう）

A skill training course under Article 14 or Article 61, paragraph (1), given by a person registered with the Director of the Prefectural Labour Bureau (都道府県労働局長), whose completion qualifies a person to be appointed an operations supervisor (作業主任者) or to do work such as operating a crane; given for each category in Appended Table 18 as classroom or practical instruction.