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特定目的会社（とくていもくてきがいしゃ）

A specific purpose company as defined in Article 2, paragraph (3) of the Act on the Securitization of Assets (Act No. 105 of 1998).

資産の流動化に関する法律（平成十年法律第百五号）第二条第三項（定義）に規定する特定目的会社

暗号資産の交換等（あんごうしさんのこうかんとう）

Buying and selling cryptoassets (暗号資産) or exchanging them for other cryptoassets, and acting as intermediary, broker or agent for those transactions: the acts in Article 2, paragraph (15), items (i) and (ii).

第一号又は第二号に掲げる行為

脱退一時金相当額等（だったいいちじきんそうとうがくとう）

An amount equal to the lump-sum withdrawal payment (脱退一時金) of a member who left a defined benefit corporate pension plan (確定給付企業年金) early, as Article 81-2, paragraph (1) of the Defined-Benefit Corporate Pension Act provides, or a reserve fund (積立金) under Article 59 of that Act that the rules of the Pension Fund Association (企業年金連合会) set; a corporate-type pension plan's asset management institution may receive either by transfer.

確定給付企業年金の脱退一時金相当額（確定給付企業年金法第八十一条の二第一項に規定する脱退一時金相当額をいう。）又は企業年金連合会の規約で定める積立金（確定給付企業年金法第五十…

地積（ちせき）

The area of one parcel of land, determined as the Ministry of Justice Order (法務省令) referred to in Article 34(2) provides.

一筆の土地の面積であって、第三十四条第二項の法務省令で定めるもの

申出者（もうしでしゃ）

In Article 12-3, a person who applies under paragraph (1) or (2) of that Article for a copy of another person's certificate of residence (住民票), or a certificate of items in it, because they need it to exercise a right or perform a duty, to submit to a public body, or for another proper reason, or a specified mandated professional (特定事務受任者) applying for such a client.

第一項又は第二項の申出をする者

研修医（けんしゅうい）

A doctor receiving clinical training (臨床研修) at a hospital the prefectural governor (都道府県知事) has designated for it under Article 16-2, paragraph (1); the Minister of Health, Labour and Welfare sets a quota of them for each prefecture every fiscal year.

臨床研修病院（前条第一項に規定する都道府県知事の指定する病院をいう。第三項及び次条第一項において同じ。）において臨床研修を受ける医師

揮発油（きはつゆ）

In Article 74-5, item (ii), gasoline as defined in Article 2, paragraph (1) of the Gasoline Tax Act — hydrocarbon oil with a specific gravity of no more than 0.8017 at 15 degrees — including what Article 6 of that Act treats as gasoline, such as gasoline mixed with other substances into a product of similar nature and use.

同法第二条第一項（定義）に規定する揮発油（同法第六条（揮発油等とみなす場合）の規定により揮発油とみなされる物を含む。）

原油等（げんゆとう）

In Article 74-5, item (iv), crude oil or petroleum products, gaseous hydrocarbons or coal, as defined in Article 4, paragraph (2) of the Petroleum and Coal Tax Act.

同法第四条第二項（納税義務者）に規定する原油等

利子等（りしとう）

In Article 81-9, the interest, dividends of surplus and distributions of proceeds on bearer bonds, bearer shares and similar securities and bearer beneficiary certificates (無記名公社債等), as Article 339, paragraph (1) of the Order for Enforcement of the Income Tax Act (所得税法施行令) defines them.

同項に規定する利子等

配当等（はいとうとう）

Dividends, interest or royalties as a tax treaty (租税条約) defines them (including income the treaty treats like them), or other income, with their source in Japan, as defined in Article 3-2, 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.

同項に規定する配当等

特定日（とくていび）

In Article 69-8, the later of the deadline for filing returns as extended under Article 11 of the Act on General Rules for National Taxes because of the specified extraordinary disaster (特定非常災害) of Article 69-6(1), and the day ten months after the day following the day the disaster struck.

第六十九条の六第一項の特定非常災害に係る国税通則法第十一条の規定により延長された申告に関する期限と特定非常災害発生日の翌日から十月を経過する日とのいずれか遅い日

贈与者（ぞうよしゃ）

In Article 70-2-7, the donor as defined in Article 70-6-8(1) who made the gift of the special donated business assets (特例受贈事業用資産).

その贈与をした第七十条の六の八第一項に規定する贈与者

訪問介護（ほうもんかいご）

Care with bathing, toileting, meals and other daily needs, of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, given at home by a certified care worker (介護福祉士) or another person a Cabinet Order (政令) specifies to a person requiring long-term care who is cared for at home (居宅要介護者), home including a room in a low-cost home for the elderly (軽費老人ホーム), a fee-based home for the elderly (有料老人ホーム) or another facility that Order specifies; it does not include care that is regular-visit and on-call home-visit care and nursing (定期巡回・随時対応型訪問介護看護) of the kind in Article 8, paragraph (15), item (ii), or night-time home-visit care (夜間対応型訪問介護).

…（老人福祉法（昭和三十八年法律第百三十三号）第二十条の六に規定する軽費老人ホーム、同法第二十九条第一項に規定する有料老人ホーム（以下「有料老人ホーム」という。）その他の厚生労働省令で定める施設における居…

収入割等（しゅうにゅうわりとう）

The levies of corporate enterprise tax (事業税) charged under Article 72-2, paragraph 1, items 2 to 4 on a corporation carrying on electricity supply, gas supply, insurance or trade insurance business: the revenue levy (収入割) alone, or the revenue levy together with the value added levy (付加価値割) and capital levy (資本割) or with the income levy (所得割), as those items set.

同項第二号に掲げる事業を行う法人の収入割、同項第三号イに掲げる法人若しくは同項第四号に掲げる事業を行う法人の収入割、付加価値割及び資本割又は同項第三号ロに掲げる法人の収入割及び所得割

所得割等（しょとくわりとう）

In the Section on enterprise tax (事業税), the value-added levy (付加価値割), capital levy (資本割) and income levy (所得割) of a corporation listed in Article 72-2, paragraph 1, item 1(a), or the income levy of a corporation listed in item 1(b).

第七十二条の二第一項第一号イに掲げる法人の付加価値割、資本割及び所得割又は同号ロに掲げる法人の所得割

国外転出（こくがいてんしゅつ）

Ceasing to have a domicile or residence in Japan, which under Article 60-2 is treated as selling the securities and similar assets the person holds at that moment.

第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する国外転出

事業場等（じぎょうじょうとう）

In Articles 68-2 and 68-3, a place of business of a nonresident, or something similar of a kind a Cabinet Order (政令) specifies, other than the nonresident's permanent establishment (恒久的施設), as Article 161, paragraph (1), item (i) of the Income Tax Act defines it.

法第百六十一条第一項第一号（国内源泉所得）に規定する事業場等

賦課決定（ふかけってい）

A determination under Article 32, paragraph (1) or (2) of the Act on General Rules for National Taxes: the district tax office director (税務署長) fixing, after an examination, the tax basis and the tax payable for a national tax assessed by the tax office (賦課課税方式), or changing such a determination found too high or too low.

国税通則法第三十二条第一項又は第二項の規定による決定

借換国債（かりかえこくさい）

From Article 71 on, a refunding bond issued under Article 46, paragraph (1) or Article 47, paragraph (1) of the Special Accounts Act (特別会計法) — a bond the Government Debt Consolidation Fund Special Account (国債整理基金特別会計) issues to consolidate or redeem national government bonds in that fiscal year or the next — including refunding bonds issued in turn under those provisions to refund it.

特別会計法第四十六条第一項又は第四十七条第一項の規定により起債される借換国債をいい、当該借換国債につきこれらの規定により順次起債された借換国債を含む

受取顧客（うけとりこきゃく）

In Article 10-3 and Article 22, paragraph (2), item (ii), the person who receives a transfer of electronic payment instruments (電子決済手段) and who, as a customer, has entrusted the management of their electronic payment instruments to another electronic payment instruments service provider, or to a foreign one not located in a country or region a Cabinet Order (政令) excludes (他の電子決済手段等取引業者等).

…であって、他の電子決済手段等取引業者又は外国電子決済手段等取引業者（資金決済に関する法律第二条第十三項に規定する外国電子決済手段等取引業者をいい、政令で定める国又は地域に所在するものを除く。）（以下この…