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In Article 74-13-4, a stock company designated by the competent minister under Article 3 of the Act on Book-Entry Transfer of Corporate Bonds and Shares, as defined in Article 2, paragraph (2) of that Act, which keeps accounts for the book-entry transfer of corporate bonds, shares and similar securities.
社債、株式等の振替に関する法律第二条第二項（定義）に規定する振替機関
In Article 72-24-7, paragraph 1, item 2 and the items of paragraph 5, the corporations listed in paragraph 7 — among them agricultural, consumer, fishery and forest owners' cooperatives and their federations (with some exceptions), small and medium-sized enterprise cooperatives other than enterprise associations, shinkin banks and labour banks, the Norinchukin Bank (農林中央金庫), medical corporations (医療法人) and federations of workers' cooperatives — whose enterprise tax (事業税) rates those provisions set.
次に掲げる法人
A relative other than the spouse, or a child placed with a foster parent (里親), aged 19 to 22 and sharing the resident's household budget, whose total income is 1.23 million yen or less and who is neither a claimable dependent (控除対象扶養親族) nor a relative working in the family business under Article 57 (青色事業専従者 or 事業専従者), as defined in Article 84-2, paragraph (1).
第八十四条の二第一項（特定親族特別控除）に規定する特定親族
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.
所得税法第二条第一項第七号に規定する外国法人
In Article 35-2, paragraph (3), the amount of consideration as Article 28, paragraph (1) defines it — all the money, things, rights and other economic benefits received or receivable, not including the consumption tax and local consumption tax (地方消費税) to be charged — here used for the leasing and the transfer of a residential rental building (居住用賃貸建物) from which the taxable rental ratio (課税賃貸割合) and the taxable transfer ratio (課税譲渡等割合) are worked out.
第二十八条第一項に規定する対価の額
棚卸資産
In Article 40-3-3, paragraph (2), item (i), inventory assets as defined in Article 2, paragraph (1), item (xvi) of the Income Tax Act: goods, products, semi-finished products, work in progress, raw materials and other assets of a business producing business income (事業所得) that must be counted in stocktaking, as a Cabinet Order (政令) specifies, other than securities, cryptoassets (暗号資産) and timber (山林).
所得税法第二条第一項第十六号に規定する棚卸資産
有価証券
Securities as defined in Article 2, item (xxi) of the Corporation Tax Act — securities under the financial instruments and exchange law and similar items a Cabinet Order (政令) sets, other than a corporation's own shares and derivative-related ones — as counted when testing how much of a foreign affiliate's total assets they make up.
法人税法第二条第二十一号に規定する有価証券
The trust corporation of a specific purpose trust (特定目的信託): the trustee of a trust taxed as a corporation (法人課税信託) to which, under Article 4-3 of the Corporation Tax Act, the trust's assets are treated as belonging — limited to one treated as a domestic corporation because the trust's office is in Japan.
同法第四条の三に規定する受託法人（第二条の二第三項において準用する同法第四条の三第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）
事業所得
Business income as defined in Article 27, paragraph 1 of the Income Tax Act, as used in Articles 70-6-8 and 70-6-10 on deferral of gift tax and inheritance tax on an individual's business assets.
所得税法第二十七条第一項に規定する事業所得
A bank, cooperative financial institution or other financial institution a Cabinet Order (政令) specifies that is a subsidiary corporation, etc. (子法人等) of a financial instruments business operator: a corporation or other organization meeting requirements a Cabinet Order sets as closely related to the operator, such as one in which the operator holds a majority of the voting rights of all shareholders, etc.
…品取引業者と密接な関係を有する法人その他の団体として政令で定める要件に該当する者（第三十三条の三第二項第三号及び第四十四条の三において「子法人等」という。）のうち、銀行、協同組織金融機関その他政令で定め…
業務執行者
An executive director (or, in a company with nominating committee, etc., an executive officer), or another person named by Ministry of Justice Order (法務省令) as involved in that director's work, who handled a payout to shareholders made beyond the distributable amount and is liable to repay it.
業務執行取締役（指名委員会等設置会社にあっては、執行役。以下この項において同じ。）その他当該業務執行取締役の行う業務の執行に職務上関与した者として法務省令で定めるもの
The bodies listed in Article 32 of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965), as Article 50, paragraph (1) of that Order refers to them: banks, trust companies, shinkin banks (信用金庫), credit cooperatives and other deposit-taking bodies, persons managing workers' or members' savings, certain financial instruments business operators (金融商品取引業者) and registered life and non-life insurance companies.
令第五十条第一項（金融機関の営業所等の届出及び営業所番号）に規定する金融機関等
In Article 66-4, paragraph (1), item (i), a comparable individual as defined in Article 292-3, paragraph (2), item (ii), (a) of the Order for Enforcement of the Income Tax Act: an individual who carries on in Japan the same kind of business as the main business a nonresident conducts through a permanent establishment (恒久的施設), on a similar scale and in similar circumstances; a nonresident counts only if he or she does it through a permanent establishment.
同号イに規定する比較対象者
A request under Article 23, paragraph (1) of the Act on General Rules for National Taxes by a person who filed a tax return that the district tax office director (税務署長) reassess it because, through an error or a failure to follow the tax laws, it overstated the tax payable or understated a loss or a refund, made within five years of the statutory filing deadline (ten years in one case for corporation tax).
国税通則法第二十三条第一項の規定による更正の請求
In Article 168-2, the deadline set in a demand for eviction (明渡しの催告) until which the eviction can be enforced against a person other than the obligor who took possession of the property after the demand (paragraph (6)): the day one month after the demand is made, or a later day the court enforcement officer (執行官) sets with the enforcement court's (執行裁判所) permission.
明渡しの催告に基づき第六項の規定による強制執行をすることができる期限
An integrated facility for medical and long-term care as defined in Article 8, paragraph (29) of the Long-Term Care Insurance Act: a facility licensed by the prefectural governor (都道府県知事) under Article 107, paragraph (1) of that Act to give medical management, nursing, care under medical supervision, functional training, other necessary medical care and help with daily life, under a facility service plan (施設サービス計画), to people requiring long-term care (要介護者) who mainly need medical care over a long period, and whose need for treatment is of the degree a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.
同条第二十九項に規定する介護医療院
A request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes, as Articles 32 and 33-2 use the term; Article 32 lets a person who filed an inheritance or gift tax return or received a determination (決定) make one within four months after learning that one of the events it lists, such as a later division of the estate or a change of heirs, has made the taxable value (課税価格) and tax too large.
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
同族会社等
In Article 64, paragraphs (1) and (2), a family company (同族会社) as defined in Article 2, item (x) of the Corporation Tax Act, or a corporation listed in Article 157, paragraph (1), item (ii) of the Income Tax Act — one with three or more business offices, at half or more of which the head or a related individual once ran that business as a sole trader, and whose such heads together hold two thirds or more of its shares or capital.
法人税法第二条第十号（定義）に規定する同族会社又は所得税法第百五十七条第一項第二号に掲げる法人
会計監査人
In Chapter X-2 (bankruptcy of trust property), an accounting auditor under Article 248, paragraph (1) or (2) of the Trust Act: one that a limited liability trust issuing beneficiary certificates (受益証券発行限定責任信託) may appoint under its terms of trust (信託行為), or must appoint where the liabilities on its latest balance sheet total 20 billion yen or more.
信託法第二百四十八条第一項又は第二項の会計監査人
居住用家屋
A house used as a home, of a kind a Cabinet Order (政令) sets — in Article 35(2), the house the individual lives in; in Article 41 and Article 41-19-3, as Article 41(1) defines it.
第四十一条第一項に規定する居住用家屋