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収益事業（しゅうえきじぎょう）

A profit-making business as defined in Article 2, item (xiii) of the Corporation Tax Act: a sales, manufacturing or other business set by Cabinet Order (政令) that is carried on continuously from a place of business.

法人税法第二条第十三号に規定する収益事業

租税条約（そぜいじょうやく）

A treaty Japan has concluded on taxes on income for the avoidance of double taxation or the prevention of tax evasion, as referred to in the proviso to Article 2, item (xii)-19.

第二条第十二号の十九ただし書（定義）に規定する条約

在留資格（ざいりゅうしかく）

In Article 1-3, paragraph (3), items (i) and (ii) and Article 1-4, paragraph (3), a status of residence listed in Appended Table 1 (別表第一) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951) — the statuses defined by the activities the holder may carry on in Japan, such as study, work or a short stay — and not one of those in Appended Table 2 (別表第二), such as permanent resident, which rest on personal status or position.

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）別表第一（在留資格）の上欄の在留資格

日本船舶（にほんせんぱく）

A Japanese ship as defined in Article 1 of the Ship Act.

船舶法（明治三十二年法律第四十六号）第一条に規定する日本船舶

相続人等（そうぞくにんとう）

The heir (including a universal legatee (包括受遺者)) of a person who died during the year, or that heir's own heir where the heir died without filing the refund claim before the day before four months had passed from the day after learning of the inheritance (or before leaving Japan, if earlier).

…とを知つた日の翌日から四月を経過した日の前日（同日前に当該相続人が出国（所得税法第二条第一項第四十二号に規定する出国をいう。以下この項において同じ。）をする場合には、その出国の時）までに次項の還付請求書…

親銀行等（おやぎんこうとう）

In Article 31-4, paragraph (2), of the parent corporations, etc. (親法人等) of a financial instruments business operator (金融商品取引業者) — corporations or other organizations that hold a majority of the voting rights of all its shareholders, etc., or otherwise meet the requirements a Cabinet Order (政令) sets for being closely related to it — one that is a bank, a cooperative financial institution (協同組織金融機関) or another financial institution a Cabinet Order specifies.

…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「親法人等」という。）のうち、銀行、協同組織金融機関その他政令で定める金融…

中小企業者（ちゅうしょうきぎょうしゃ）

A small and medium-sized enterprise as defined in Article 2, paragraph (1) of the Small and Medium-sized Enterprise Basic Act: broadly, a company with capital of up to 300 million yen, or a company or individual business with up to 300 regular employees, in manufacturing, construction, transport and other industries; the limits are 100 million yen or 100 employees in wholesale, 50 million yen or 100 employees in services, and 50 million yen or 50 employees in retail.

中小企業基本法（昭和三十八年法律第百五十四号）第二条第一項に規定する中小企業者

酒類製造者（しゅるいせいぞうしゃ）

In Article 74-4, a person licensed by the tax office director under Article 7, paragraph (1) of the Liquor Tax Act to make liquor.

酒税法（昭和二十八年法律第六号）第七条第一項（酒類の製造免許）に規定する酒類製造者

製造たばこ（せいぞうたばこ）

In Article 74-5, paragraph (1), item (i)(a), manufactured tobacco as defined in Article 3 of the Tobacco Tax Act.

同法第三条（課税物件）に規定する製造たばこ

対象姿態等（たいしょうしたいとう）

In Chapter IV, any of three kinds of pose: a covered sexual pose, etc. (対象性的姿態等) that was photographed through the acts in Article 2, paragraph (1), items (i) to (iii), or was the content of images transmitted through the acts in Article 5, paragraph (1), items (i) to (iii), or a sexual pose, etc. (性的姿態等) photographed or transmitted through the acts in item (iv) of either paragraph; a person's pose of a kind listed in Article 2, paragraph (1) of the Act on the Prevention of Damage Caused by the Provision, etc. of Private Sexual Image Records in an image that paragraph covers; and a child's pose of a kind listed in Article 2, paragraph (3) of the Act on Regulation and Punishment of Acts Relating to Child Prostitution and Child Pornography, and the Protection of Children.

次に掲げるもの

公益法人等（こうえきほうじんとう）

A public interest corporation, etc. as defined in Article 2, item (vi) of the Corporation Tax Act — a corporation listed in Appended Table 2 of that Act — including one that another Act treats as such for the purposes of corporation tax.

法人税法第二条第六号に規定する公益法人等（同法以外の法律によって法人税に関する法令の規定の適用上同号に規定する公益法人等とみなされるものを含む。）

構成会社等（こうせいがいしゃとう）

A constituent entity as defined in Article 82, item (xiii): a company, partnership or similar entity (会社等) belonging to a enterprise group, etc. (企業グループ等) headed by an ultimate parent under item (ii)(a) of that Article, or an entity under item (ii)(b) with a permanent establishment, etc. (恒久的施設等) outside its own country, other than an excluded entity (除外会社等), together with the permanent establishments, etc. of either.

同条第十三号に規定する構成会社等

分割型分割（ぶんかつがたぶんかつ）

In Chapter III (special provisions on the Corporation Tax Act), a company split by split-off as defined in Article 2, item (xii)-9 of the Corporation Tax Act: a company split (分割) in which all the shares and other assets given as consideration for the split go to the splitting corporation's (分割法人) shareholders, etc. on the day of the split or directly, or a split with no consideration (無対価分割) where, just before it, the succeeding corporation (分割承継法人) holds all the splitting corporation's issued shares, etc. or the splitting corporation holds no shares of the succeeding corporation.

法人税法第二条第十二号の九に規定する分割型分割

国内雇用者（こくないこようしゃ）

An employee of a corporation who works at the corporation's business office in Japan, of a kind a Cabinet Order (政令) specifies, other than a person with a special relationship to one of its officers (役員) that a Cabinet Order sets and an officer who also works as an employee.

法人の使用人（当該法人の役員（法人税法第二条第十五号に規定する役員をいう。以下この号において同じ。）と政令で定める特殊の関係のある者及び当該法人の使用人としての職務を有する役員を除く。…

間接配当等（かんせつはいとうとう）

For a domestic corporation receiving dividends of surplus, etc. (剰余金の配当等) from a foreign corporation, the part of the dividends of surplus, etc. that the foreign corporation received from another foreign corporation between the start of the oldest business year that began within two years before the dividend business year (配当事業年度) and the end of that dividend business year (other than certain dividends received before the other corporation's business year to which the controlled foreign company rules applied) that corresponds, as a Cabinet Order (政令) sets, to the shares the domestic corporation holds directly in the foreign corporation, less dividends from the foreign corporation in those earlier years already excluded under this rule, as Article 66-8, paragraph (10), item (i) defines it.

第十項第一号に規定する間接配当等

議決権の数（ぎけつけんのかず）

In Article 27-2, paragraph (8), the number of voting rights attached to share certificates, etc. (株券等): for share certificates, the voting rights on the shares, calculated as a Cabinet Office Order (内閣府令) sets; for other securities, the number that Order specifies.

株券については内閣府令で定めるところにより計算した株式に係る議決権の数を、その他のものについては内閣府令で定める議決権の数

病床の機能（びょうしょうのきのう）

The functions of hospital beds as defined in Article 30-3, paragraph (2), item (vi) of the Medical Care Act: the kind of medical care, suited to patients' condition, provided in the beds of a hospital or clinic.

同法第三十条の三第二項第六号に規定する病床の機能

基礎証明事項（きそしょうめいじこう）

In Article 12-3, the basic entries on a certificate of residence (住民票): the name and its kana reading, date of birth, sex, the date the person became a resident, the address and the dates it was set and notified, and the previous address (Article 7, items (i) to (iii) and (vi) to (viii)).

第七条第一号から第三号まで及び第六号から第八号までに掲げる事項

資産の譲渡等（しさんのじょうととう）

In Article 74-2, a transfer or lease of assets or a supply of services made as a business for payment, as defined in Article 2, paragraph (1), item (viii) of the Consumption Tax Act.

消費税法第二条第一項第八号に規定する資産の譲渡等

最終親会社等（さいしゅうおやがいしゃとう）

In Article 150-3, paragraph (1), paragraph (3) and paragraph (4), item (i), the ultimate parent company, etc. as defined in Article 82, item (x): the ultimate parent of a group of enterprises (企業集団), or a company, etc. (会社等) outside such a group that has a permanent establishment, etc. (恒久的施設等) in a country other than its own.

第八十二条第十号に規定する最終親会社等