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確定申告書（かくていしんこくしょ）

A final return as defined in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act — a return under that Act's provisions on final returns, including one filed after the deadline — and a return under Article 123, paragraph (1) of that Act as applied by Article 37-12-2, paragraph (9) (also as applied by Article 37-13-3, paragraph (10)) or Article 41-15, paragraph (5) of the Act on Special Measures Concerning Taxation.

所得税法第二条第一項第三十七号に規定する確定申告書及び租税特別措置法（昭和三十二年法律第二十六号）第三十七条の十二の二第…

訴訟記録等（そしょうきろくとう）

In Chapter VIII of Part I (concealing parties' addresses and identifying information), a case record (訴訟記録), or the record of a case in which a disposition under Article 132-4, paragraph (1) (collecting evidence before an action is filed) has been petitioned for.

訴訟記録又は第百三十二条の四第一項の処分の申立てに係る事件の記録

更正の請求（こうせいのせいきゅう）

A request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes: a filer's request to the district tax office director (税務署長) to correct the tax basis or tax amount in its own return, for instance because the tax it showed was too high, made within the period that Article sets.

国税通則法第二十三条第一項（更正の請求）の規定による更正の請求

予定納税額（よていのうぜいがく）

Tax prepayment as defined in Article 2, paragraph 1, item 36 of the Income Tax Act: income tax that must be paid in advance during the year under Article 104, paragraph 1 or Article 107, paragraph 1 of that Act; Article 41-3-4 moves its due date and the deadline for applying to reduce it for a resident's income tax for 2024.

所得税法第二条第一項第三十六号に規定する予定納税額

専門職大学等（せんもんしょくだいがくとう）

A professional and vocational university (専門職大学) — a university for teaching and researching specialized arts in depth and developing the practical and applied abilities to carry out occupations requiring expertise, as Article 83-2 provides — or a professional and vocational junior college (専門職短期大学) under Article 108, paragraph (4).

専門職大学又は第百八条第四項に規定する目的をその目的とする大学（第百四条第五項及び第六項において「専門職短期大学」という。）

電子支払督促（でんししはらいとくそく）

In Part VIII, Chapter I (demand procedures), the electronic or magnetic record (電磁的記録) a court clerk (裁判所書記官) creates when issuing a demand for payment (支払督促), recording the order to pay or deliver under Article 382, the object of and grounds for the claim, and the parties and their legal representatives, together with a statement that a declaration of provisional enforceability (仮執行の宣言) will be made at the creditor's petition if the debtor does not lodge an objection (督促異議) within two weeks after being served.

次に掲げる事項を記録し、かつ、債務者がその送達を受けた日から二週間以内に督促異議の申立てをしないときは債権者の申立てにより仮執行の宣言をする旨を併せて記録した電磁的記録

特定関係法人（とくていかんけいほうじん）

A corporation whose business management is in substance controlled by the trader concerned — depending on the provision, a seller or service provider, an orchestrator (統括者), solicitor (勧誘者) or general multilevel marketing distributor (一般連鎖販売業者), a person engaged in business opportunity sales (業務提供誘引販売業), or a buyer (購入業者) — or by its officers or employees (使用人), counting anyone who was an officer or employee within one year before the order suspending the trader's business, or another corporation of a kind a Cabinet Order (政令) specifies.

…以下単に「使用人」という。）（当該命令の日前一年以内において役員又は使用人であつた者を含む。次条第二項、第十五条の二第二項及び第二十三条の二第二項において同じ。）が事業経営を実質的に支配する法人その他の政令で定める法人

電子決済手段（でんしけっさいしゅだん）

From Article 10-2 on, an electronic payment instrument as defined in Article 2, paragraph (5) of the Payment Services Act — currency-denominated property value recorded electronically that can be used to pay, and be bought and sold with, unspecified persons, property value exchangeable with it, both transferable by an electronic data processing system, and what a Cabinet Office Order (内閣府令) treats as equivalent — other than a specified trust beneficial interest (特定信託受益権, a beneficial interest in a money trust meeting the conditions of paragraph (9) of that Article).

同法第二条第五項に規定する電子決済手段をいい、同条第九項に規定する特定信託受益権を除く

外国投資信託（がいこくとうししんたく）

A trust set up in a foreign country under that country's laws that is similar to an investment trust (投資信託), as defined in Article 2, paragraph (24) 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（昭和二十六年法律第百九十八号）第二条第二十四項に規定する外国投資信託

公益目的事業（こうえきもくてきじぎょう）

In Article 40, paragraphs (1) to (3) and (5), the public interest business carried on by a corporation listed in paragraph (1), item (i), together with the public interest trust affairs (公益信託事務) defined in Article 7, paragraph (3), item (iv) of the Act on Public Interest Trusts.

第一号に規定する公益を目的とする事業及び公益信託に関する法律第七条第三項第四号に規定する公益信託事務

合計所得金額（ごうけいしょとくきんがく）

Total income as referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act: the total of a person's aggregate income, retirement income and timber income under Article 22 of that Act, worked out without applying its Articles 70 and 71 on carrying forward losses.

所得税法第二条第一項第三十号の合計所得金額

土地収用法等（とちしゅうようほうとう）

The Expropriation of Land Act, the River Act, the City Planning Act and the other Acts listed in Article 33, paragraph (1), item (i), together with other laws and regulations a Cabinet Order (政令) specifies, under which property can be expropriated in return for compensation.

第三十三条第一項第一号に規定する土地収用法等

複合型サービス（ふくごうがたさーびす）

A service for a person requiring long-term care at home (居宅要介護者) that combines two or more of home-visit long-term care, home-visit bathing, home-visit nursing, home-visit rehabilitation, guidance for management of in-home medical care, day long-term care, outpatient rehabilitation, short-term admission for daily life or for recuperation, regular-visit and on-call home-visit care and nursing, night-time home-visit care, community-based day long-term care, dementia day care and multifunctional long-term care in a small group home (小規模多機能型居宅介護), and is either home-visit nursing given together with multifunctional long-term care in a small group home, giving care, functional training and nursing or medical assistance at home or at a service base the person visits or stays at for short periods, or another combination a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies as especially effective and efficient when given together (Article 8, paragraph (23)).

居宅要介護者について、訪問介護、訪問入浴介護、訪問看護、訪問リハビリテーション、居宅療養管理指導、通所介護、通所リハビリテーション、短期入所生活介護、短期入所療養介護、定期巡回・随時対応型訪問介護看護…

国外支配株主等（こくがいしはいかぶぬしとう）

A nonresident (非居住者) or foreign corporation that has a special relationship with a domestic corporation of a kind a Cabinet Order (政令) specifies, such as holding directly or indirectly 50% or more of its issued shares or capital contributions (not counting those the corporation holds itself).

第二条第一項第一号の二に規定する非居住者（第九号において「非居住者」という。）又は外国法人で、内国法人との間に、…

都市営農農地等（としえいのうのうちとう）

Farmland or grazing land in an urbanization promotion area (市街化区域) under Article 7, paragraph (1) of the City Planning Act that was in one of the areas of item (iii)(a) to (c) of Article 70-4, paragraph (2) on 1 January 1991 and is of a kind listed in item (iv): farmland in a productive green zone (生産緑地地区), other than land for which a purchase request has been made or whose designation as specified productive green land (特定生産緑地) was not made, not extended or cancelled; farmland in a rural residential zone (田園住居地域); or farmland restricted by a district-plan farmland conservation ordinance (地区計画農地保全条例).

都市計画法第七条第一項に規定する市街化区域内に所在する次に掲げる農地又は採草放牧地で平成三年一月一日において前号イからハまでに掲げる区域内に所在するもの

免税購入対象者（めんぜいこうにゅうたいしょうしゃ）

In Article 87-6, a nonresident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act who is staying in Japan with landing permission under Articles 14 to 18 of the Immigration Control and Refugee Recognition Act, or with the status of residence (在留資格) of Diplomat, Official or Temporary Visitor, or another person a Cabinet Order (政令) sets.

外国為替及び外国貿易法第六条第一項第六号に規定する非居住者であつて、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）第十四条か…

上場金融商品等（じょうじょうきんゆうしょうひんとう）

Financial instruments (金融商品), financial indicators (金融指標) or options (オプション) listed by a financial instruments exchange (金融商品取引所).

第百五十九条第二項第一号に規定する上場金融商品等

施設サービス計画（しせつさーびすけいかく）

A plan for a person requiring long-term care (要介護者) living in a facility covered by public aid providing long-term care to the elderly (介護老人福祉施設), a long-term care health facility (介護老人保健施設) or an integrated medical and long-term care facility (介護医療院), setting out the services the facility provides, who will provide them and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names.

介護老人福祉施設、介護老人保健施設又は介護医療院に入所している要介護者について、これらの施設が提供するサービスの内容、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

特別永住者証明書（とくべつえいじゅうしゃしょうめいしょ）

The special permanent resident certificate provided for in Article 7, paragraph (1) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, held by a special permanent resident (特別永住者).

特例法第七条第一項に規定する特別永住者証明書

合併等前欠損金額（がっぺいとうまえけっそんきんがく）

A loss (欠損金額) under Article 57, paragraph 1 of the Corporation Tax Act of the merged or liquidated corporation (被合併法人等), other than one that Article 57, paragraph 6 or Article 58, paragraph 1 of that Act treats as not existing, to which Article 57, paragraph 2 of that Act was not applied because of item 1 of its paragraph 7.

同法第五十七条第一項の欠損金額（同条第六項又は同法第五十八条第一項の規定によりないものとされたものを除く。）で、同法第五十七条第七項（第一号に係る部分に限る。以下この項において同じ。）の規定により同条第二項の規定が適用されなかつたもの