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金融機関（きんゆうきかん）

In Article 35-2, paragraph (1), item (ii), the bodies listed in Article 2, paragraph (1) of the Deposit Insurance Act: banks, long-term credit banks, shinkin banks (信用金庫), credit cooperatives, labour banks (労働金庫), their federations and the Shoko Chukin Bank (株式会社商工組合中央金庫), other than those with their head office outside Japan.

預金保険法（昭和四十六年法律第三十四号）第二条第一項各号（定義）に掲げる者

非永住者（ひえいじゅうしゃ）

A resident who does not have Japanese nationality and has had a domicile or residence in Japan for a total of five years or less in the past ten years.

法第二条第一項第四号（定義）に規定する非永住者

航空機燃料（こうくうきねんりょう）

In Article 74-6, aviation fuel as defined in Article 2, item (ii) of the Aviation Fuel Tax Act: hydrocarbon oil, including a mixture of hydrocarbons with other substances or a single hydrocarbon, used as fuel for aircraft or for the aircraft engines that Act covers.

航空機燃料税法第二条第二号（定義）に規定する航空機燃料

公益信託等（こうえきしんたくとう）

In Article 12, a public interest trust (公益信託) as defined in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Act No. 30 of 2024), or a participant protection trust (加入者保護信託) as defined in Article 2, paragraph (11) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001).

公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号（定義）に規定する公益信託及び社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第十一項（定義）に規定する加入者保護信託

非上場株式等（ひじょうじょうかぶしきとう）

Shares not listed on a financial instruments exchange as defined in the Financial Instruments and Exchange Act that meet the other requirements a Ministry of Finance Order (財務省令) sets, and interests of partners in a general partnership company (合名会社), a limited partnership company (合資会社) or a limited liability company (合同会社) meeting that Order's requirements, which may be given as security for a tax deferral under Article 137-2 or 137-3.

株式で金融商品取引法第二条第十六項（定義）に規定する金融商品取引所に上場されていないことその他財務省令で定める要件を満たすもの及び合名会社、…

郵便貯金銀行（ゆうびんちょきんぎんこう）

In Article 81-8, paragraph (5), the postal savings bank (郵便貯金銀行) as Article 94 of the Postal Service Privatization Act defines it: the stock company (株式会社) that Japan Post Holdings (日本郵政株式会社) sets up under Article 95 of that Act to carry on banking business.

郵政民営化法第九十四条（定義）に規定する郵便貯金銀行

恒久的施設等（こうきゅうてきしせつとう）

In Articles 8-2 and 8-3, a permanent establishment, etc. as defined in Article 82, item (vi) — a place in a country or region other than an entity's own where the entity's business is carried on and which a tax treaty or that country's tax laws treat as a permanent establishment, among the other cases that item lists — limited to one whose country of location (所在地国) under Article 82, item (vii) is Japan.

第八十二条第六号（定義）に規定する恒久的施設等をいい、その同条第七号に規定する所在地国が我が国であるものに限る

預金等媒介業務（よきんとうばいかいぎょうむ）

Deposit, etc. intermediary business operations as defined in Article 11, paragraph (2) of the Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto: the business, carried on by someone other than a bank agent (銀行代理業者) or others set by Cabinet Order (政令), of acting as intermediary in concluding certain contracts for deposits, loans or bill discounting, or exchange transactions (為替取引) with banks and the other institutions that paragraph lists.

同法第十一条第二項（定義）に規定する預金等媒介業務

一般送配電事業者等（いっぱんそうはいでんじぎょうしゃとう）

In Article 74-6, a general electricity transmission and distribution business operator (一般送配電事業者) or an electricity distribution business operator (配電事業者), including one that also runs another electricity business, as defined in Article 2, item (ii) of the Act on Tax for Promotion of Power-Resources Development.

電源開発促進税法（昭和四十九年法律第七十九号）第二条第二号（定義）に規定する一般送配電事業者等

旅券（りょけん）

A passport as defined in Article 2, item (v) of the Immigration Control and Refugee Recognition Act: a passport, refugee travel document or other certificate in place of a passport (including a travel certificate issued by a Japanese consular officer) issued by the Japanese government, a foreign government Japan recognizes or a competent international organization, or an equivalent document issued by a competent authority of a region a Cabinet Order (政令) designates.

出入国管理及び難民認定法第二条第五号（定義）に規定する旅券

振替業（ふりかえぎょう）

In Article 10, paragraph (2), item (x)-2, book-entry transfer business carried on as an account management institution (口座管理機関) under Article 2, paragraph (4) of the Act on Book-Entry Transfer of Corporate Bonds and Shares.

社債、株式等の振替に関する法律第二条第四項（定義）の口座管理機関として行う振替業

執行機関（しっこうきかん）

An enforcement agency as defined in Article 2 of the National Tax Collection Act: the administrative agency or other body carrying out a delinquent tax collection procedure (滞納処分), a court (or, in some small-claims enforcement, a court clerk), a court execution officer (執行官) or a bankruptcy trustee.

国税徴収法第二条（用語の定義）に規定する執行機関

外国法人（がいこくほうじん）

In Article 71, paragraph (1), item (iv), (a), a foreign corporation as defined in Article 2, item (iv) of the Corporation Tax Act: a corporation other than a domestic corporation (内国法人), that is, one with neither its head office nor its principal office in Japan.

法人税法第二条第四号（定義）に規定する外国法人

非居住者（ひきょじゅうしゃ）

In Article 71, paragraph (1), item (iv), (a), a nonresident as defined in Article 2, paragraph (1), item (v) of the Income Tax Act: an individual who is not a resident (居住者), that is, who neither has a domicile (住所) in Japan nor has had a residence (居所) there continuously for one year or more up to now.

所得税法第二条第一項第五号（定義）に規定する非居住者

課税貨物（かぜいかもつ）

In Article 74-2, paragraph (1), taxable goods as defined in Article 2, paragraph (1), item (xi) of the Consumption Tax Act: foreign goods (外国貨物) taken out of a bonded area (保税地域) that are subject to consumption tax, which customs officials may inspect in a consumption tax examination.

消費税法第二条第一項第十一号（定義）に規定する課税貨物

外国法人（がいこくほうじん）

In Article 12-2, paragraph (3) and Article 12-3, paragraph (5), a foreign corporation as defined in Article 2, item (iv) of the Corporation Tax Act: a corporation other than one with its head office or principal office in Japan.

法人税法第二条第四号（定義）に規定する外国法人

酒類製造者等（しゅるいせいぞうしゃとう）

In Article 74-4, the people tax or customs officials may question in a liquor tax examination: a liquor manufacturer (酒類製造者), meaning one holding a liquor manufacturing licence under Article 7, paragraph (1) of the Liquor Tax Act, a manufacturer of yeast starter (酒母) or moromi mash (もろみ), a seller of liquor, or a special filer (特例申告者).

…）に規定する酒類製造者をいう。以下この条において同じ。）、酒母（同法第三条第二十四号（その他の用語の定義）に規定する酒母をいう。以下この条において同じ。）若しくはもろみ（同法第三条第二十五号に規定するもろ…

集団投資信託（しゅうだんとうししんたく）

In Article 13, paragraph (1), which does not treat such a trust's assets and income as its beneficiary's, a jointly managed trust (合同運用信託), an investment trust (投資信託) of the kind listed in Article 2, item (xxix)(b) of the Corporation Tax Act, or a specified trust that issues beneficiary certificates (特定受益証券発行信託).

合同運用信託、投資信託（法人税法第二条第二十九号ロ（定義）に掲げる信託に限る。）及び特定受益証券発行信託

資産管理機関（しさんかんりきかん）

The asset management institution as Article 2, paragraph (7), item (i), (b) of the Defined Contribution Pension Act defines it: the other party to the contract that an employer running a corporate-type pension (企業型年金) has concluded under Article 8, paragraph (1) of that Act.

同法第二条第七項第一号ロ（定義）に規定する資産管理機関

完全支配関係（かんぜんしはいかんけい）

A relationship, of a kind a Cabinet Order (政令) specifies, in which one person holds directly or indirectly all the issued shares or capital contributions of a corporation (not counting those it holds itself), or the relationship between corporations each in such a relationship with the same person.

法人税法第二条第十二号の七の六（定義）に規定する完全支配関係