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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

受託法人（じゅたくほうじん）

In Article 81-6, paragraphs (3) and (4), a trust corporation (受託法人) as Article 6-3 of the Income Tax Act defines it: the trustee of a trust taxed as a corporation (法人課税信託), considered as the corporation to which that trust's assets and other holdings belong under Article 6-2 of that Act, or, where the trustee is an individual, that individual.

法第六条の三（受託法人等に関するこの法律の適用）に規定する受託法人

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

更正決定（こうせいけってい）

In Article 63, paragraph (8), a reassessment (更正) or a determination (決定) under Article 25 of the Act on General Rules for National Taxes, the district tax office director (税務署長) fixing the tax of a person who should have filed a tax return but did not.

更正又は国税通則法第二十五条の規定による決定

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).

…受ける者であって、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。）（…

介護予防（かいごよぼう）

Care prevention services (介護予防) as Article 15-2, paragraph (5) defines them: the preventive long-term care services under Article 8-2 of the Long-Term Care Insurance Act that the paragraph lists — such as preventive home-visit bathing, nursing and rehabilitation, preventive day rehabilitation and short stays, and preventive rental of welfare equipment — and services equivalent to them.

同条第五項に規定する介護予防

居宅介護（きょたくかいご）

In-home care services as Article 15-2, paragraph (2) of the Public Assistance Act defines them: the in-home long-term care services under Article 8 of the Long-Term Care Insurance Act that the paragraph lists — such as home-visit care, home-visit nursing, day care, short stays and rental of welfare equipment — and services equivalent to them.

第十五条の二第二項に規定する居宅介護

特定事業（とくていじぎょう）

In Article 42-10, a specified business as defined in Article 27-2 of the National Strategic Special Zones Act (国家戦略特別区域法).

国家戦略特別区域法第二十七条の二に規定する特定事業

特定資産（とくていしさん）

A specified asset as defined in Article 2, paragraph (1) of the Act on Investment Trusts and Investment Corporations, acquired under the terms of an investment trust.

投資法人法第二条第一項に規定する特定資産

自然災害（しぜんさいがい）

A natural disaster set by Cabinet Order (政令) under Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims.

被災者生活再建支援法第二条第二号に規定する政令で定める自然災害

区分部分（くぶんぶぶん）

The part of an Individual Number Card (個人番号カード) kept separate from the part where the Card Information (カード記録事項) of Article 18 of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures is recorded; other bodies may record their own information there.

同法第十八条に規定するカード記録事項が記録された部分と区分された部分

適格旧株主（てきかくきゅうかぶぬし）

A former shareholder (旧株主) who is entitled, under the main clause of Article 847-2, paragraph (1) or (3), to demand that a wholly owned subsidiary company resulting from the share exchange, etc. (株式交換等完全子会社) file an action to enforce the liability of its officers and others.

第一項本文又は第三項本文の規定によれば提訴請求をすることができることとなる旧株主

準法定事務（じゅんほうていじむ）

Work similar to the work listed in the Appended Tables of this Act (別表事務), other than work under a specific Act, limited to work for which the Individual Number (個人番号) may be used under Article 9, paragraph (1) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and which meets the criteria Cabinet Order (政令) sets, such as being of the same nature as that listed work.

…この項において「別表事務」という。）に準ずる事務（個別の法律の規定に基づく事務を除き、番号利用法第九条第一項の規定により個人番号を利用することができる事務であつて当該事務の性質が当該別表事務と同一である…

難民調査官（なんみんちょうさかん）

An immigration inspector designated by the Commissioner of the Immigration Services Agency to hear opinions and investigate facts in refugee and complementary-protection proceedings.

第六十一条の三第二項第二号（第六十一条の二の十一第二項において準用する第二十二条の四第二項に係る部分に限る。）及び第三号（第六十一条の二の十七第一項及び第二項に係る部分に限る。）に掲げる事務を行わせるため出入国在留管理庁長官が指定す…

専門職学位（せんもんしょくがくい）

A professional degree (専門職学位) as defined in Article 5-2 of the Degree Regulations (学位規則, Ministry of Education Order No. 9 of 1953) — the degree awarded on completing a course at a professional graduate school, such as a Master's (Professional), a Juris Doctor (Professional) from a law school or a Master of Education (Professional) — including an equivalent degree awarded abroad.

学位規則（昭和二十八年文部省令第九号）第五条の二に規定する専門職学位をいい、外国において授与されたこれに相当する学位を含む

感染症病床（かんせんしょうびょうしょう）

A hospital bed for admitting patients with Class I or Class II infectious diseases (other than tuberculosis), novel influenza and similar infectious diseases, or certain designated infectious diseases, as defined in the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (including people treated as such patients), and people showing signs of a new infectious disease.

病院の病床のうち、感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第六条第二項に規定する一類感染症、同条第三項に規定する二類感染症（結核を除く。）、同条第七項に規定する新型インフルエンザ等感染症及び同条第八項に規定する指定感染症（同法第四十四条の九の規定により同法第十九条又は第二十条の規定を準用するものに限る。）の患者（同法第八条（同法第四十四条の九において準用する場合を含む。）の規定により一類感染症、二類感染症、新型インフルエンザ等感染症又は…

金銭の分配（きんせんのぶんぱい）

In Article 83, a distribution of money that an investment corporation (投資法人) makes to its investors, as Article 24, paragraph (1) of the Income Tax Act counts it in dividend income (配当所得), other than one a Ministry of Finance Order (財務省令) specifies as made on a reduction of total capital contributions.

同項に規定する金銭の分配