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国税（こくぜい）

A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.

国税通則法第二条第一号に規定する国税

担保権（たんぽけん）

In Article 73, a general statutory lien (一般の先取特権), a pledge (質権) or a mortgage (抵当権).

一般の先取特権、質権又は抵当権

子会社（こがいしゃ）

Another company in which a company holds more than half of the voting rights of all its shareholders or members (leaving out shares that cannot vote on any matter at a shareholders meeting, and counting shares treated as carrying votes under Article 879, paragraph (3) of the Companies Act); a company in which the company together with its subsidiaries, or its subsidiaries alone, hold such a majority is treated as its subsidiary too.

…権を行使することができない株式についての議決権を除き、会社法（平成十七年法律第八十六号）第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。以下この項において同じ。…

医師等（いしとう）

In Articles 55-42 and 55-43 and Article 55-53, paragraph (5), a physician or a dentist (医師又は歯科医師) — used there for the doctors, other than those on the facility's staff, who may treat a detainee (被収容者).

医師又は歯科医師

分割等（ぶんかつとう）

A company split, an in-kind contribution, an in-kind distribution (a corporation handing its shareholders assets other than money, for example as a dividend or on winding up) or a sale between wholly controlled group companies of an asset whose gain or loss on transfer is deferred under the Corporation Tax Act, listed in Article 71, paragraph (2) so that the special time limits of paragraph (1) reach the corporations on both sides; the supplementary provisions of Act No. 6 of 2001 apply that rule to those made on or after 1 April 2001.

分割、現物出資、法人税法第二条第十二号の五の二に規定する現物分配又は同法第六十一条の十一第一項（完全支配関係がある法人の間の取引の損益）の規定の適用を受ける同項に規定する譲渡損益調整資産の譲渡

月割額（つきわりがく）

In Article 321-5, the amount a special collection agent (特別徴収義務者) must collect each month, under paragraph 1 of that Article, when it pays a salary.

前項の規定により特別徴収義務者が給与の支払をする際毎月徴収すべき額

占有者（せんゆうしゃ）

In Article 168-2, a person other than the debtor (債務者) who possesses the immovable property or residence (不動産等) whose delivery or eviction is being enforced.

第一項の不動産等を占有する者であつて債務者以外のもの

収入等（しゅうにゅうとう）

In Part II, Chapter II (corporation tax on the international minimum tax amount (国際最低課税額)), the revenue or expenditure, or the profit or loss, of a company, etc. (会社等), as Article 82, item (v) defines it in setting what a flow-through entity (導管会社等) is.

第八十二条第五号に規定する収入等

株主等（かぶぬしとう）

Shareholders, members of a general partnership, limited partnership or limited liability company, and other investors in a corporation, as Article 2, paragraph (1), item (viii)-2 of the Income Tax Act defines them.

所得税法第二条第一項第八号の二に規定する株主等

債権者（さいけんしゃ）

In Article 41-2-3, paragraphs (1) and (2), the creditor of an individual's housing loans, etc. (住宅借入金等) or another person a Cabinet Order (政令) sets, to whom the individual submits the application form (適用申請書) for the housing loan tax credit.

当該住宅借入金等に係る債権者その他の政令で定める者

積込み（つみこみ）

Loading onto a foreign ship or aircraft as referred to in Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods.

輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十二条第一項の積込み

地方税（ちほうぜい）

A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.

地方税法（昭和二十五年法律第二百二十六号）第一条第一項第四号に規定する地方税

信託業（しんたくぎょう）

Trust business as defined in Article 2, paragraph (1) of the Trust Business Act.

信託業法第二条第一項に規定する信託業

計算書類（けいさんしょるい）

The financial statements a stock company must prepare for each business year: the balance sheet, the profit and loss statement and the other statements a Ministry of Justice Order (法務省令) sets as needed to show its assets and its profit and loss.

第四百三十五条第二項に規定する計算書類

保管私物（ほかんしぶつ）

Belongings a person held in immigration detention has been handed to keep and use under Article 55-28, together with letters they have received and kept.

被収容者が前条第一項の規定により引渡しを受けて保管する物品（第五項の規定により引渡しを受けて保管する物品を含む。）及び被収容者が受けた信書でその保管するもの

構想区域（こうそうくいき）

An area that a prefecture's medical care plan (医療計画) sets under Article 30-4, paragraph (2), item (vii), following standards a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets for promoting the differentiation and coordination of bed functions in the region, for which its regional medical care vision (地域医療構想) is drawn up.

第三十条の四第一項に規定する医療計画（以下この条、次条及び第七条の三第一項において「医療計画」という。）において定める第三十条の四第二項第七号に規定する構想区域

円換算額（えんかんさんがく）

In Article 36-7 and Article 36-8, paragraph (1), the yen equivalent of an amount shown in a foreign currency, meaning that amount converted into Japanese yen, as Article 57-3, paragraph (1) of the Income Tax Act defines it.

法第五十七条の三第一項に規定する円換算額

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

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).

…の開始があつたこ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…