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外国電子決済手段等取引業者（がいこくでんしけっさいしゅだんとうとりひきぎょうしゃ）

A person that carries on electronic payment instruments services (電子決済手段等取引業) in a foreign country under a registration there, under a foreign law equivalent to this Act, of the same kind as registration under Article 62-3 (or a similar administrative disposition), or that carries on as a business, under that country's law, acts equivalent to those in Article 2, paragraph (10), item (iv).

…類するその他の行政処分を含む。）を受けて電子決済手段等取引業を行う者又は当該外国の法令に準拠して第十項第四号に掲げる行為に相当する行為を業として行う者

役員（やくいん）

The directors, accounting advisors and company auditors of a stock company, as listed in Article 329, paragraph (1).

第三百二十九条第一項に規定する役員

方法（ほうほう）

In Article 150-3 and Article 162, the method, as a Ministry of Finance Order (財務省令) sets, of using an electronic data processing system (電子情報処理組織) that links the National Tax Agency's computer, with its input-output devices, to the computer of the corporation providing the information by telecommunications lines, after notifying the district director of the tax office (税務署長) in advance.

…ところによりあらかじめ税務署長に届け出て行う国税庁の使用に係る電子計算機（入出力装置を含む。以下この項において同じ。）とその提供を行う法人の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織…

上演（じょうえん）

Under Article 2, paragraph (7), a stage performance (上演) also includes playing back a recording of one (unless that is a transmission to the public or an on-screen presentation) and relaying one by telecommunications equipment (unless that is a transmission to the public).

著作物の上演、演奏又は口述で録音され、又は録画されたものを再生すること（公衆送信又は上映に該当するものを除く。）及び著作物の上演、演奏又は口述を電気通信設備を用いて伝達すること（公衆送信に該当するもの…

国籍等（こくせきとう）

The country of a foreign resident's nationality, or the region set by Cabinet Order (政令) under Article 2, item (v)(b) of the Immigration Control and Refugee Recognition Act, whose authorities issue documents equivalent to passports.

国籍の属する国又は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。以下この章において「入管法」という。）第二条第五号ロに規定する地域

請求権（せいきゅうけん）

Under the rules on controlled foreign companies, the right attached to shares or capital contributions to claim dividends of surplus, dividends of profits or distributions of surplus (剰余金の配当等) under Article 23, paragraph (1), item (i) of the Corporation Tax Act.

剰余金の配当等（法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。以下この項及び次項において同じ。）を請求する権利

過積載（かせきさい）

Loading a vehicle with cargo heavier than the limit under Article 57, paragraph (1), or than the weight allowed by a permit under paragraph (3) of that Article.

車両に積載をする積載物の重量が第五十七条第一項の制限に係る重量（同条第三項の規定による許可に係る積載物については、当該許可に係る重量）を超える場合における当該積載

保険業（ほけんぎょう）

Insurance business as defined in Article 2, paragraph (1) of the Insurance Business Act.

保険業法第二条第一項に規定する保険業

特定登記（とくていとうき）

In Article 55, a registration of a right other than ownership, etc. (所有権等) that, under Article 73(1), has effect as a registration made on the right of site (敷地権).

所有権等の登記以外の権利に関する登記であって、第七十三条第一項の規定により敷地権についてされた登記としての効力を有するもの

電子申請（でんししんせい）

An application made online, using the electronic data processing system (電子情報処理組織) of Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002), for which Article 25, paragraph (1) and Article 25-2, paragraph (1), item (iii) of this Cabinet Order (政令) set lower fees.

情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第一項の規定により同項に規定する電子情報処理組織を使用して行う申請

通勤災害（つうきんさいがい）

An injury, illness, disability or death a worker suffers through commuting (通勤), as Article 7, paragraph (1) of the Industrial Accident Compensation Insurance Act defines it.

同項第三号の通勤災害

特定取引（とくていとりひき）

In Article 74-7-2, a transaction — such as one made online with a business operator or government office, or one made on an online platform they provide — whose parties cannot be identified without a report required under that Article.

…との取引、事業者等が電子情報処理組織を使用して提供する場を利用して行われる取引その他の取引のうち第一項の規定による処分によらなければこれらの取引を行う者を特定することが困難である取引

船員派遣（せんいんはけん）

The dispatch of mariners, as defined in Article 6(13) of the Mariners' Employment Security Act: a shipowner having mariners it regularly employs work as mariners for another person, under that person's direction, while they stay in the shipowner's employment, not counting an arrangement in which the shipowner agrees to have the other person employ them.

船員職業安定法第六条第十三項に規定する船員派遣

償還費用（しょうかんひよう）

The cost of redeeming reconstruction bonds (復興債), counting the refunding bonds (借換国債) issued for them, other than the part met from the proceeds of refunding bonds.

復興債（当該復興債に係る借換国債を含む。次条、第七十四条第一項及び附則第十八条において同じ。）の償還に要する費用（借換国債を発行した場合においては、当該借換国債の収入をもって充てられる部分を除く。）

投資法人（とうしほうじん）

An investment corporation as defined in Article 2, paragraph (12) 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十二項に規定する投資法人

暗号資産（あんごうしさん）

A cryptoasset as defined in Article 2, paragraph (14) of the Payment Services Act (Act No. 59 of 2009).

同法第二条第十四項に規定する暗号資産

税額控除額（ぜいがくこうじょがく）

For a business year of a group tax sharing corporation (通算法人) to which Article 53, paragraph 39 applies, the amount to be deducted under paragraph 38 of that Article — the credit for foreign corporation taxes, etc. (外国の法人税等) against the corporate levy (法人税割) of the prefectural inhabitant tax (道府県民税); where it differs from the amount originally reported, the originally reported amount is treated as the tax credit amount.

当該適用事業年度における前項の規定による控除をされるべき金額

更正請求書（こうせいせいきゅうしょ）

The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.

国税通則法第二十三条第三項（更正の請求）に規定する更正請求書

外国所得税（がいこくしょとくぜい）

A foreign income tax as defined in Article 95, paragraph (1): a tax imposed under a foreign country's laws that corresponds to Japanese income tax, of a kind a Cabinet Order (政令) specifies.

第九十五条第一項（外国税額控除）に規定する外国所得税

利益の配当（りえきのはいとう）

In Article 83, a dividend of profits as Article 24, paragraph (1) of the Income Tax Act uses the term in defining dividend income (配当所得), which counts certain interim distributions of money as one and leaves out one made through a split-off type company split (分割型分割) or a share distribution (株式分配).

同項に規定する利益の配当