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納税猶予分の所得税額（のうぜいゆうよぶんのしょとくぜいがく）

The part of the income tax for the year a resident leaves Japan (国外転出) that arises because securities and unsettled transactions held on departure are treated as sold or settled under Article 60-2 — the tax as computed minus the tax as it would be without that rule — whose payment may be deferred if security is given.

第一号に掲げる金額から第二号に掲げる金額を控除した金額

地方税関係手続用電子情報処理組織（ちほうぜいかんけいてつづきようでんしじょうほうしょりそしき）

The electronic data processing system, defined in Article 762, item 1, that links by telecommunications lines the computers of the heads of administrative organs (行政機関の長) — heads of local governments, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), regional taxation bureau commissioners, district directors of tax offices and others a Cabinet Order (政令) sets —, of the Local Tax Joint Organization (地方税共同機構), and of the persons who file returns and other notices under local tax laws or receive notices from those heads.

同号に規定する地方税関係手続用電子情報処理組織

非居住者（ひきょじゅうしゃ）

An individual who is not a resident.

所得税法第二条第一項第五号に規定する非居住者

居宅介護支援（きょたくかいごしえん）

Support given, at the request of a person requiring long-term care living at home (居宅要介護者), so that they can make proper use of designated in-home services (指定居宅サービス), designated community-based services (指定地域密着型サービス) and other health, medical or welfare services needed for daily life at home: drawing up an in-home service plan (居宅サービス計画), liaising with designated providers and others so that the services in it are provided, and, where the person needs to enter a facility, referring them to a community-based welfare facility for the elderly (地域密着型介護老人福祉施設) or a long-term care insurance facility (介護保険施設).

…これを担当する者その他厚生労働省令で定める事項を定めた計画（以下この項、第百十五条の四十五第二項第三号及び別表において「居宅サービス計画」という。）を作成するとともに、当該居宅サービス計画に基づく指定居…

共助対象外国租税（きょうじょたいしょうがいこくそぜい）

A tax claim of another country that, under a tax treaty, Japan may help that country collect or secure property for, as defined in Article 11, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969).

租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号。第百三条第五項及び第二百五十三条第四項において「租税条約等実施特例法」という。）第十一条第一項に規…

地番（ちばん）

The number the registry office (登記所) gives each parcel of land under Article 35.

第三十五条の規定により一筆の土地ごとに付す番号

酒母（しゅぼ）

In Article 74-4, a yeast starter as defined in Article 3, item (xxiv) of the Liquor Tax Act: yeast, or cultured yeast, able to ferment sugary material, with or without koji mixed in, other than that used for medicines, bread, soy sauce or other uses set by Ministry of Finance Order (財務省令).

同法第三条第二十四号（その他の用語の定義）に規定する酒母

賃金（ちんぎん）

Everything an employer pays a worker in return for work, whatever it is called: wages, salary, allowances or bonuses.

労働基準法（昭和二十二年法律第四十九号）第十一条に規定する賃金

調整率（ちょうせいりつ）

In Articles 43-4 and 43-5, the rate that holds down the revision of the revaluation rate (再評価率) during the adjustment period (調整期間): the cube root of the ratio of the total number of insureds covered by public pensions (公的年金被保険者総数) in the fiscal year before last to that in the fiscal year that includes 1 April of the year five years before, multiplied by 0.997, but not more than 1.

第一号に掲げる率に第二号に掲げる率を乗じて得た率（当該率が一を上回るときは、一）

土地等（とちとう）

In Article 74-3, land and leasehold rights, etc. located in Japan, as defined in Article 2, item (i) of the Land-holding Tax Act.

地価税法第二条第一号（定義）に規定する土地等

附帯税（ふたいぜい）

The national taxes charged in addition to a tax: delinquent tax (延滞税), interest tax (利子税), and the penalty taxes for understatement, failure to file and non-payment, and the heavy penalty tax.

国税通則法第二条第四号に規定する附帯税

附帯税（ふたいぜい）

The national taxes charged in addition to a tax: delinquent tax (延滞税), interest tax (利子税), and the penalty taxes for understatement, failure to file and non-payment, and the heavy penalty tax.

国税通則法第二条第四号（定義）に規定する附帯税

事業者（じぎょうしゃ）

A business operator as defined in Article 2, paragraph 1, item 4 of the Consumption Tax Act — a sole proprietor or a corporation — other than one exempt from paying consumption tax (消費税) under Article 9, paragraph 1 of that Act, as used in Articles 85 to 86-2.

消費税法第二条第一項第四号に規定する事業者（同法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）

連結所得（れんけつしょとく）

Consolidated income as defined in Article 2, item (xviii)-4 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: the income of a consolidated parent corporation (連結親法人) and its consolidated subsidiary corporations (連結子法人).

法人税法第二条第十八号の四に規定する連結所得

現物分配（げんぶつぶんぱい）

In Article 2, a corporation's giving of assets other than money to its shareholders, etc. (株主等) — the corporation not being a public interest corporation, etc. or an association or foundation without juridical personality — through a dividend of surplus or of profits or a distribution of surplus (other than one in a company split by split-off), a distribution of residual assets on dissolution, or one of the events in Article 24, paragraph (1), items (v) to (vii).

法人（公益法人等及び人格のない社団等を除く。）がその株主等に対し当該法人の次に掲げる事由により金銭以外の資産の交付をすること

公共法人（こうきょうほうじん）

In Chapter III (special provisions on the Corporation Tax Act), a public service corporation as defined in Article 2, item (v) of the Corporation Tax Act: a corporation listed in Appended Table 1 (別表第一) of that Act, such as a local government (地方公共団体), a national university corporation (国立大学法人) or a local incorporated administrative agency (地方独立行政法人).

法人税法第二条第五号に規定する公共法人

移行期限（いこうきげん）

The deadline for the transition stated in a certified transition plan (認定移行計画) under Article 10-3, paragraph (2) of the supplementary provisions of the 2006 Act amending the Medical Care Act and other Acts (平成十八年医療法等改正法, Act No. 84 of 2006).

平成十八年医療法等改正法附則第十条の三第二項の規定により認定移行計画に記載された移行の期限

課税貨物（かぜいかもつ）

Taxable goods as defined in Article 2, paragraph (1), item (xi) of the Consumption Tax Act.

同項第十一号に規定する課税貨物

信用格付（しんようかくづけ）

A grade, shown by symbols or numbers (or similar means a Cabinet Office Order (内閣府令) specifies), expressing the result of an assessment of the creditworthiness of a financial instrument or a corporation (or a similar entity that Order specifies), other than grades that Order specifies as set mainly by reference to other matters.

…めるものを含む。）の信用状態に関する評価（以下この項において「信用評価」という。）の結果について、記号又は数字（これらに類するものとして内閣府令で定めるものを含む。）を用いて表示した等級（主として信用評…

信託会社等（しんたくがいしゃとう）

Trust companies, and banks and other financial institutions that the Prime Minister has authorized under Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions to carry on trust business — for example, those with which a company places property in trust for a creditor who objects to a reduction of its stated capital (Article 449).

信託会社及び信託業務を営む金融機関（金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）第一条第一項の認可を受けた金融機関をいう。）