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外局等（がいきょくとう）

A body attached to a ministry or agency (省庁): a commission (委員会) or agency (庁) set up under Article 49, paragraph (2) of the Act for Establishment of the Cabinet Office within a Cabinet Office commission headed by a Minister of State, a commission or agency under Article 3, paragraph (2) of the National Government Organization Act, or a special organ (特別の機関) under Article 8-3 of that Act.

内閣府設置法第四十九条第二項に規定する機関、国家行政組織法第三条第二項に規定する委員会若しくは庁又は同法第八条の三に規定する特別の機関

登録商標（とうろくしょうひょう）

In Article 19, paragraph (1), item (iii) and Article 19, paragraph (2), item (ii), a registered trademark as defined in Article 2, paragraph (5) of the Trademark Act: a trademark that has been registered.

同法第二条第五項に規定する登録商標

事業者等（じぎょうしゃとう）

In Article 150, a business operator (事業者) as defined in Article 2, item (iii) of the Industrial Safety and Health Act, any other person whom laws and regulations require to give health checkups covering the items of a specified health check (特定健康診査), and others a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, from whom an insurer may ask for copies of their records of insured persons' health checkups.

…七年法律第五十七号）第二条第三号に規定する事業者その他の法令に基づき健康診断（特定健康診査に相当する項目を実施するものに限る。）を実施する責務を有する者その他厚生労働省令で定める者

事業者等（じぎょうしゃとう）

In Article 82, a business operator (事業者) as defined in Article 2, item (iii) of the Industrial Safety and Health Act — one who runs a business and employs workers — or anyone else obliged by law to carry out health checkups (健康診断) covering the items of the specified health checkup (特定健康診査), or another person a Ministry of Health, Labour and Welfare Order (厚生労働省令) names; a municipality or National Health Insurance Society (国民健康保険組合) may ask one that employs or employed an insured person for copies of that person's checkup records.

…七年法律第五十七号）第二条第三号に規定する事業者その他の法令に基づき健康診断（特定健康診査に相当する項目を実施するものに限る。）を実施する責務を有する者その他厚生労働省令で定める者

納税義務（のうぜいぎむ）

The obligation to pay a national tax — or, for national withholding tax (源泉徴収等による国税), to collect it and pay it to the State.

第十五条第一項（納税義務の成立及びその納付すべき税額の確定）に規定する納税義務

課税文書（かぜいぶんしょ）

In Article 74-5, paragraph (1), item (vi), a taxable document as defined in Article 3, paragraph (1) of the Stamp Tax Act: a document of a kind listed as taxable in Appended Table 1 of that Act, other than one that Article 5 of that Act exempts from stamp tax.

印紙税法第三条第一項（納税義務者）に規定する課税文書

中間期間（ちゅうかんきかん）

An interim period as defined in Article 80, paragraph 5 of the Corporation Tax Act: the part of a business year for which a domestic corporation files an interim return on provisional accounts (仮決算の中間申告書).

同法第八十条第五項に規定する中間期間

租税条約（そぜいじょうやく）

A tax treaty as referred to in Article 162, paragraph 1 of the Income Tax Act: a treaty Japan has concluded on taxes on income to avoid double taxation or prevent tax evasion.

所得税法第百六十二条第一項に規定する租税条約

審議会等（しんぎかいとう）

A council or similar body as Article 8 of the National Government Organization Act provides: a body of several members that a national administrative organ may set up under an Act (法律) or Cabinet Order (政令) to study and deliberate important matters, review appeals, or handle other affairs best decided together by people of learning and experience; Article 34, paragraph (5) leaves to Cabinet Order the one that studies textbooks submitted for authorization (検定).

国家行政組織法（昭和二十三年法律第百二十号）第八条に規定する機関

暗号資産（あんごうしさん）

A cryptoasset as defined in Article 2, paragraph (14) of the Payment Services Act (Act No. 59 of 2009).

資金決済に関する法律（平成二十一年法律第五十九号）第二条第十四項（定義）に規定する暗号資産

基金利息（ききんりそく）

In Article 83, interest on funds (基金) as Article 24, paragraph (1) of the Income Tax Act defines it, which that paragraph counts as dividend income (配当所得).

同項に規定する基金利息

特定資産（とくていしさん）

In Article 60-3, assets of kinds a Cabinet Order (政令) specifies that a corporation showing a loss, etc. (欠損等法人) held at the start of the business year including the day it came under control (支配日), or received on or after the start of the applicable business year (適用事業年度) in a qualified company split or contribution in kind from the controlling person, or in a qualified organizational restructuring, etc. (適格組織再編成等) from a related person (関連者).

…始の日において有する資産及び当該欠損等法人が当該適用事業年度開始の日以後に行われる第五十七条の二第一項に規定する他の者を分割法人若しくは現物出資法人とする適格分割若しくは適格現物出資又は同項第三号に規定する関連者を被合併法人、分割法人、現物出資法人若しくは現物分配法人とする適格組織再編成等…

割賦販売（かっぷはんばい）

An installment sale as defined in Article 2, paragraph (1) of the Installment Sales Act (Act No. 159 of 1961) — among other things, selling designated goods or rights (指定商品, 指定権利), or providing designated services (指定役務), on terms that the price is received over two months or more in three or more payments.

割賦販売法（昭和三十六年法律第百五十九号）第二条第一項に規定する割賦販売

代表者等（だいひょうしゃとう）

The natural person actually handling a specified transaction, etc. (特定取引等) with a specified business operator (特定事業者) where that person is not the customer, etc. (顧客等) itself, as when a company's representative transacts for the company (Article 4, paragraphs (4) and (5)).

前二項に規定する現に特定取引等の任に当たっている自然人

施設介護（しせつかいご）

Facility care services as Article 15-2, paragraph (4) defines them: daily-life care for residents of a community-based facility covered by public aid providing long-term care to the elderly (地域密着型介護老人福祉施設入所者生活介護), long-term care welfare facility services (介護福祉施設サービス), long-term care health facility services (介護保健施設サービス) and integrated medical and long-term care facility services (介護医療院サービス), as defined in Article 8 of the Long-Term Care Insurance Act.

第十五条の二第四項に規定する施設介護

信託債権（しんたくさいけん）

In Article 244-4 and Article 244-7, a trust claim as defined in Article 21, paragraph (2), item (ii) of the Trust Act: a claim relating to an obligation covered by the trust property (信託財産責任負担債務) that is not a beneficiary claim (受益債権).

信託法第二十一条第二項第二号に規定する信託債権

残余財産（ざんよざいさん）

The residual assets of a terminated defined benefit corporate pension plan (確定給付企業年金) that Article 89, paragraph (6) of the Defined-Benefit Corporate Pension Act requires to be distributed to the persons the plan owed benefits to on the day it ended, other than assets a Cabinet Order (政令) excludes; the Association (連合会) may take them in by transfer.

確定給付企業年金法第八十九条第六項に規定する残余財産

繰延資産（くりのべしさん）

In Chapter II (special provisions on the Income Tax Act), deferred assets as defined in Article 2, paragraph (1), item (xx) of the Income Tax Act: expenses an individual pays in connection with an activity producing real estate income (不動産所得), business income (事業所得), timber income (山林所得) or miscellaneous income (雑所得) whose effect lasts a year or more after the day of payment, of kinds a Cabinet Order (政令) specifies.

所得税法第二条第一項第二十号に規定する繰延資産

輸出事業（ゆしゅつじぎょう）

An export business as defined in Article 37(1) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food, carried on by a certified exporter (認定輸出事業者) under that Act.

同法第三十七条第一項に規定する輸出事業

特定合併（とくていがっぺい）

In Article 37-14-3(6), a merger in which the shareholders, etc. (株主等) of the merged corporation receive nothing but shares of one foreign corporation among the foreign merging parent corporations (外国合併親法人), leaving aside dividends and payments to shareholders who opposed the merger and asked to be bought out.

合併で、法人税法第二条第十一号に規定する被合併法人の株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。以下この項において同じ。）に外国合併親法人のうちいずれか一の外国法人の株式以外の資産（当該株主等に対する株式に…