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更正請求書（こうせいせいきゅうしょ）

The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.

国税通則法第二十三条第三項に規定する更正請求書

出国申告書（しゅっこくしんこくしょ）

A return of special income tax for reconstruction (復興特別所得税申告書) filed together with the final return (確定申告書) that Article 127, paragraphs (1) to (3) of the Income Tax Act provide for a resident who will be absent from Japan (出国) partway through the year.

同法第百二十七条第一項から第三項までの規定による確定申告書に併せて提出する復興特別所得税申告書

税務署長等（ぜいむしょちょうとう）

The district director of the tax office, etc. as defined in Article 46, paragraph (1) of the Act on General Rules for National Taxes: the district director of the tax office, or, where a director-general of a customs house (税関長) or a regional commissioner (国税局長) collects the national tax under Article 43 or 44 of that Act, that official.

国税通則法第四十六条第一項に規定する税務署長等

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

通貨建資産（つうかだてしさん）

An asset denominated in Japanese or a foreign currency, or one whose obligations, such as performance or repayment (債務の履行等), are to be met in Japanese or a foreign currency; an asset whose obligations are to be met in such assets counts as one too.

本邦通貨若しくは外国通貨をもって表示され、又は本邦通貨若しくは外国通貨をもって債務の履行、払戻しその他これらに準ずるもの（以下この項において「債務の履行等」という。）が行われることとされている資産

電磁的方法（でんじてきほうほう）

A method using an electronic data processing system (電子情報処理組織) or other information and communications technology, of a kind a Ministry of Land, Infrastructure, Transport and Tourism Order (国土交通省令) specifies.

電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて国土交通省令で定めるもの

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

特別関係者（とくべつかんけいしゃ）

A person in a relationship with a person making a purchase, etc. of share certificates, etc. (株券等) through share ownership or another special relationship a Cabinet Order (政令) specifies, or a person who has agreed with it to acquire or transfer those share certificates, etc. jointly, to exercise shareholders' voting or other rights in their issuer jointly, or to transfer them to or from each other after the purchase.

第二十七条の二第七項に規定する特別関係者

格付関係者（かくづけかんけいしゃ）

In Article 66-33, paragraph (2) and Article 66-35, a person a Cabinet Office Order (内閣府令) specifies as having an interest in the matter a credit rating is about.

信用格付の対象となる事項に関し利害を有する者として内閣府令で定める者

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

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

確定申告書等（かくていしんこくしょとう）

A final return filed under Article 45, paragraph (1) (including a return filed after the deadline (期限後申告書) under Article 18, paragraph (2) of the Act on General Rules for National Taxes) and a return filed under Article 46, paragraph (1) to claim a refund.

第四十五条第一項の規定による申告書（当該申告書に係る国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告）に規定する期限後申告書を含む。）及び第四十六条第一項の規定による申告書

高額特定資産（こうがくとくていしさん）

Inventory assets (棚卸資産) and adjustment-target fixed assets (調整対象固定資産) whose value is high, as a Cabinet Order (政令) sets.

同項に規定する高額特定資産

外国組合契約（がいこくくみあいけいやく）

A contract made abroad that is similar to an investment limited partnership agreement (投資事業有限責任組合契約) under Article 3, paragraph (1) of the Limited Partnership Act for Investment.

外国における投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約に類する契約

代理親会社等（だいりおやがいしゃとう）

One constituent entity (構成会社等) of a specified multinational enterprise group (特定多国籍企業グループ), other than the ultimate parent entity, that the ultimate parent entity designates to provide the group's country-by-country report items (国別報告事項), or equivalent, to the tax authority of its own country or region of residence, which must differ from the ultimate parent's.

…国籍企業グループの最終親会社等以外のいずれか一の構成会社等で、当該特定多国籍企業グループの国別報告事項又はこれに相当する事項を当該構成会社等の居住地国（当該最終親会社等の居住地国以外の国又は地域に限る。）の租税に関する法令を…

特定非常災害（とくていひじょうさいがい）

An extraordinary disaster designated as a specified extraordinary disaster under Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996).

特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害

免税対象車等（めんぜいたいしょうしゃとう）

In Article 90-11, Article 90-11-2, paragraph (1), Article 90-11-3, paragraph (1) and Article 90-12-2, paragraphs (1) and (2), the inspected vehicles (検査自動車) listed in the items of Article 90-12, paragraphs (1) to (4), and inspected vehicles a Cabinet Order (政令) sets as putting a comparable load on the environment through their energy use.

第九十条の十二第一項から第四項までの各号に掲げる検査自動車及びエネルギーの消費に係る環境への負荷の程度が当該検査自動車と同程度であるものとして政令で定める検査自動車

公開買付価格（こうかいかいつけかかく）

In Section 1 of Chapter 2-2, the purchase price stated in the public notice of the commencement of a tender offer (公開買付開始公告) and the tender offer statement (公開買付届出書), or the changed price where it has been changed by public notice or announcement under Article 27-6, paragraph (2) or (3).

公開買付開始公告及び公開買付届出書に記載した買付け等の価格をいい、第二十七条の六第二項又は第三項の公告又は公表により買付け等の価格を変更したときは、当該変更後の買付け等の価格

苦情処理措置（くじょうしょりそち）

In Chapter III and Chapter V-4, having a person a Cabinet Office Order (内閣府令) specifies as having expert knowledge and experience of consumer affairs, such as consultation on complaints between consumers and businesses, advise or guide the employees who handle complaints from customers (including rights holders under Article 42, paragraph (1) who are not customers), or another measure that Order sets as equivalent.

顧客（顧客以外の第四十二条第一項に規定する権利者を含む。ロにおいて同じ。）からの苦情の処理の業務に従事する使用人その他の従業者に対す…

暗号等資産等（あんごうとうしさんとう）

In Article 185-23, Article 185-24, paragraph (2), items (i) and (ii) and Article 197, paragraph (2), item (ii), crypto-and other assets (暗号等資産), options on crypto-and other assets or on cryptoasset-related financial indexes (暗号等資産関連金融指標), or cryptoasset-related financial indexes connected with derivatives transactions.

暗号等資産若しくはオプション（暗号等資産又は暗号等資産関連金融指標に係るものに限る。次条第一項第三号において「暗号等資産関連オプション」という。）又はデリバティブ取引に係る暗号等資産関連金融指標