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投資組合（とうしくみあい）

An investment limited partnership (投資事業有限責任組合) under Article 2, paragraph (2) of the Limited Partnership Act for Investment, or a similar partnership formed under a foreign partnership contract (外国組合契約).

投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合及び外国組合契約により成立するこれに類するもの

差益割合（さえきわりあい）

In Article 65-7, the ratio of the price of an asset listed in the table in Article 65-7(1) that the corporation transferred in the business year, less its book value just before the transfer plus any costs of the transfer, to that price.

当該事業年度において譲渡をした第一項の表の上欄に掲げる資産の当該譲渡に係る対価の額のうちに、当該対価の額から当該資産の譲渡直前の帳簿価額（当該譲渡に要した経費がある場合には、当該経費の額（当該資産が適…

投資信託（とうししんたく）

An investment trust (投資信託) as defined in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations — an investment trust managed on the settlor's instructions or one not so managed — here one a trust company, etc. (信託会社等) accepts, for the reduced registration and license tax on real estate of Article 83-2-2, paragraph (2).

投資法人法第二条第三項に規定する投資信託

最高速度（さいこうそくど）

In Article 2, paragraph (1), item (iv), the speed a vehicle must not exceed under Article 22, paragraph (1) of the Road Traffic Act — the maximum speed that road signs or road markings designate for the road, or on other roads the maximum speed a Cabinet Order (政令) sets; when the vehicle driven is a motorized bicycle (原動機付自転車), it is instead the maximum speed for an ordinary motorcycle (普通自動二輪車), one of the classes of motor vehicle in Article 3 of the Road Traffic Act.

道路交通法第二十二条第一項の規定によりこれを超える速度で進行してはならないこととされている最高速度（原動機付自転車を運転する場合にあっては、同法第三条に規定する普通自動二輪車の最高速度）

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.

…当該金融商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「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機関に該当する…

子会社等（こがいしゃとう）

In Article 52-22, a bank holding company's (銀行持株会社) subsidiary companies, other than those a Cabinet Office Order (内閣府令) excludes, and other persons with a special relationship to it that a Cabinet Office Order specifies.

当該銀行持株会社の子会社（内閣府令で定める会社を除く。）その他の当該銀行持株会社と内閣府令で定める特殊の関係のある者

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

医師等職員（いしとうしょくいん）

A physician or dentist employed at an immigration detention center or a Regional Immigration Services Bureau.

法第五十五条の十七第一項に規定する医師等職員

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

公益法人等（こうえきほうじんとう）

A public interest corporation, etc. as Article 24, paragraph 5 defines it: a public interest corporation, etc. (公益法人等) of Article 2, item 6 of the Corporation Tax Act, together with disaster prevention block improvement project associations (防災街区整備事業組合), condominium management associations and the other bodies listed there, approved neighbourhood associations (認可地縁団体), political party corporations and specified non-profit corporations (特定非営利活動法人).

第二十四条第五項に規定する公益法人等

建物の更新（たてもののこうしん）

In the provisions of Articles 62 to 64-4 that Article 64-5, paragraph (3) applies to a resolution to renew the building (建物更新決議), the renewal defined in Article 64-5, paragraph (1): changing the shape of the common areas (共用部分) to maintain or restore the usefulness of the building's main structural parts (including securing the usefulness they should normally have), together with the change this brings to the shape, floor area or relative position of every exclusively-owned area (専有部分).

第六十四条の五第一項に規定する建物の更新

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

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

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

特定受託者（とくていじゅたくしゃ）

A specified account management institution (特定口座管理機関) acting as trustee of the trust described in Article 5-2(19), whose trust property includes book-entry national or local government bonds on whose interest a nonresident or foreign corporation claims the exemption of Article 5-2(1).

同項に規定する特定受託者

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