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国外居住親族（こくがいきょじゅうしんぞく）

In Article 73-2, a relative living outside Japan whom a resident has stated, in the matters Article 194, paragraph (1), item (vii) of the Income Tax Act requires, on a salary income earner's return for deduction for dependents, etc. (給与所得者の扶養控除等申告書), as paragraph (5) of that Article defines it.

同項に規定する国外居住親族

特定事業用資産（とくていじぎょうようしさん）

In Article 70-6-8, the assets a donor (or their spouse or relative living on the same income, and others a Cabinet Order (政令) adds) used for a business other than property rental and other excluded businesses, recorded on the balance sheet of the blue return (青色申告書) for the year before the gift: business land up to 400 square metres, buildings up to 800 square metres of floor area, and the depreciable assets a Ministry of Finance Order (財務省令) sets, such as assets subject to fixed asset tax as depreciable assets.

…令で定める者を含む。次号トにおいて同じ。）の事業（不動産貸付業その他政令で定めるものを除く。以下この条及び第七十条の六の十において同じ。）の用に供されていた次に掲げる資産（当該贈与者の前項の規定の適用に係る贈与の日…

課税未成年者口座（かぜいみせいねんしゃこうざ）

An account, opened at the same time as a minor's account (未成年者口座) by the same resident or nonresident with a permanent establishment (恒久的施設), at the office of the financial instruments business operator, etc. (金融商品取引業者等) holding the minor's account or of a corporation related to it as a Cabinet Order (政令) sets, made up of a specified account (特定口座) or a deposit, savings or asset-management account that handles only transactions under the taxable minor's account management contract (課税未成年者口座管理契約), with no more than one specified account in it.

…の営業所又は当該金融商品取引業者等と政令で定める関係にある法人の営業所に開設している口座で、第三十七条の十一の三第三項第一号に規定する特定口座（以下この号及び次号において「特定口座」という。）又は預金口…

労働者供給事業者（ろうどうしゃきょうきゅうじぎょうしゃ）

A labor union under the Labor Union Act, or another body equivalent to one that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, that carries on a worker supply business (労働者供給事業) under Article 45, which lets such a body carry on one free of charge with the permission of the Minister of Health, Labour and Welfare.

第四十五条の規定により労働者供給事業を行う労働組合等（労働組合法による労働組合その他これに準ずるものであつて厚生労働省令で定めるものをいう。以下同じ。）

買取再販住宅の取得（かいとりさいはんじゅうたくのしゅとく）

In the housing loan tax credit rules of Article 41 (and Articles 41-2 and 41-2-2), the purchase from a real estate broker (宅地建物取引業者) of a used house that meets earthquake-resistance standards (an existing house (既存住宅)) and is 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.

…という。）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法第二条第三号に規定する宅地建物取引業者（以下この条において「宅地建物取引業者」という。）からの取得

親会社等状況報告書（おやがいしゃとうじょうきょうほうこくしょ）

The report that a parent company, etc. (親会社等) must submit to the Prime Minister for each of its business years, within three months after the year ends (within a period a Cabinet Order (政令) sets, for a foreign company), stating matters on those who own its shares and other matters a Cabinet Office Order (内閣府令) specifies, unless the Prime Minister has approved its not doing so.

第二十四条の七第一項に規定する親会社等状況報告書

所有者不明土地管理人（しょゆうしゃふめいとちかんりにん）

The administrator of unclaimed land whom the court must appoint, under Article 264-2, paragraph (4), in an administration order for unclaimed land (所有者不明土地管理命令).

第四項に規定する所有者不明土地管理人

非課税口座廃止通知書（ひかぜいこうざはいしつうちしょ）

A document that a resident, or a nonresident with a permanent establishment, receives under Article 37-14, paragraphs (16) to (18) from the head of the business office of the financial instruments business operator, etc. named in paragraph (16), stating the person's name and date of birth, the date the tax-exempt account (非課税口座) was closed, whether listed shares, etc. were accepted into that year's accounts, and other matters a Ministry of Finance Order (財務省令) sets.

…累積投資勘定又は特定非課税管理勘定への上場株式等の受入れの有無その他の財務省令で定める事項（以下この条において「非課税口座廃止通知書記載事項」という。）の記載のあるもの

紛争解決委員（ふんそうかいけついいん）

A dispute resolution mediator that a designated dispute resolution organization (指定紛争解決機関) appoints under Article 156-50, paragraph (2) when it receives a request for dispute resolution procedures (紛争解決手続).

第百五十六条の五十第二項の規定により選任された紛争解決委員

紛争解決委員（ふんそうかいけついいん）

A dispute resolution mediator that a designated dispute resolution organization (指定紛争解決機関) appoints under Article 52-73, paragraph (2) when it receives a request for dispute resolution procedures (紛争解決手続).

第五十二条の七十三第二項の規定により選任された紛争解決委員

登録金融機関業務（とうろくきんゆうきかんぎょうむ）

The business a registered financial institution (登録金融機関) carries on under its registration under Article 33-2.

前条の登録に係る業務

酒類（しゅるい）

In Article 74-4, liquor as defined in Article 2, paragraph (1) of the Liquor Tax Act: a drink with an alcohol content of 1 degree (1%) or more, including what can be diluted or dissolved into one.

同法第二条第一項（酒類の定義及び種類）に規定する酒類

親会社（おやがいしゃ）

In Article 57-2, paragraphs (2) to (6), a company that has another company as its subsidiary company (子会社) within the meaning of Article 29-4, paragraph (4).

他の会社を子会社（第二十九条の四第四項に規定する子会社をいう。次項において同じ。）とする会社

特定施設（とくていしせつ）

A fee-based home for the elderly (有料老人ホーム) or another facility a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, other than a community-based specified facility (地域密着型特定施設): one of these whose residents are limited to persons requiring long-term care (要介護者), their spouses and others that Order specifies and whose capacity is 29 or fewer (Article 8, paragraphs (11) and (21)).

有料老人ホームその他厚生労働省令で定める施設であって、第二十一項に規定する地域密着型特定施設でないもの

募集株式（ぼしゅうかぶしき）

Shares, newly issued or held by the company itself, that a stock company allots to the persons who applied for them in response to its invitation to subscribe.

第百九十九条第一項に規定する募集株式

貸付信託（かしつけしんたく）

A loan trust as defined in Article 2, paragraph (1) of the Loan Trust Act (Act No. 195 of 1952).

貸付信託法（昭和二十七年法律第百九十五号）第二条第一項（定義）に規定する貸付信託

源泉徴収（げんせんちょうしゅう）

Collecting the special income tax for reconstruction (復興特別所得税) and paying it to the government under Section 4 of Chapter 4, which those who withhold income tax do together with that income tax.

第四節の規定により復興特別所得税を徴収して納付すること

課税期間（かぜいきかん）

In Article 33, paragraphs (1) and (2), the taxable period of purchase: the one that includes the day a business made the taxable purchase (課税仕入れ) or specified taxable purchase (特定課税仕入れ) of an adjustment-target fixed asset (調整対象固定資産), or took it out of a bonded area (保税地域) — for goods covered by a special return (特例申告書), the day the return was filed or the decision on it was notified.

…特例申告書を提出した場合には、当該特例申告書を提出した日又は特例申告に関する決定の通知を受けた日。次条第一項及び第三十五条において同じ。）の属する課税期間

普通法人（ふつうほうじん）

In Chapter III (special provisions on the Corporation Tax Act), an ordinary corporation as defined in Article 2, item (ix) of the Corporation Tax Act: a corporation other than a public service corporation (公共法人), a public interest corporation, etc. (公益法人等) or a cooperative, etc. (協同組合等), not counting an association or foundation without juridical personality (人格のない社団等).

法人税法第二条第九号に規定する普通法人

再審査庁（さいしんさちょう）

The administrative agency (行政庁) with which a request for re-examination (再審査請求) has been filed under another Act (法律), including one that took the case over under Article 14, as Article 66, paragraph (1) applies it, when the power to decide it passed to it through a change in the laws and regulations (法令).

他の法律の規定により再審査請求がされた行政庁（第六十六条第一項において読み替えて準用する第十四条の規定により引継ぎを受けた行政庁を含む。）