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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…

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

貨物自動車（かもつじどうしゃ）

In Section 3-4 of Chapter VI (the special provisions on motor vehicle tonnage tax), other than Article 90-12, a motor vehicle used to carry goods, of a kind a Cabinet Order (政令) specifies.

貨物の運送の用に供する自動車で、政令で定めるもの

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

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

最初の転入届（さいしょのてんにゅうとどけ）

The first moving-in notification as defined in Article 24-2, paragraph (1) of the Residential Basic Book Act: the first notification under Article 22, paragraph (1) of that Act that a person holding an Individual Number Card (個人番号カード) makes after the day they filed a moving-out notification (転出届).

法第二十四条の二第一項に規定する最初の転入届

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

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

消費生活相談（しょうひせいかつそうだん）

Consultation on, and mediation of, consumers' complaints against businesses (事業者) that prefectures and municipalities carry out under Article 8.

第八条第一項第二号イ及びロ又は第二項第一号及び第二号の規定に基づき都道府県又は市町村が実施する事業者に対する消費者からの苦情に係る相談及びあっせん

法人課税信託（ほうじんかぜいしんたく）

In Chapter III (special provisions on the Corporation Tax Act), a trust subject to corporation taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act: a trust that provides for issuing certificates of its beneficial interests, a trust with no beneficiary, certain trusts a corporation sets up of its business or with itself or a related person as trustee, an investment trust (投資信託) or a specific purpose trust (特定目的信託) as other Acts define them — other than a collective investment trust (集団投資信託), a retirement pension trust, etc. (退職年金等信託) or a public interest trust, etc. (公益信託等).

法人税法第二条第二十九号の二に規定する法人課税信託

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

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

指名委員会等（しめいいいんかいとう）

The three committees of a company with nominating committee, etc.: its nominating committee, audit committee and remuneration committee.

会社法第二条第十二号に規定する指名委員会等

紛争解決措置（ふんそうかいけつそち）

In Chapter III and Chapter V-4, resolving disputes with customers through authorized dispute resolution procedures (認証紛争解決手続) as defined in Article 2, item (iii) of the Act on Promotion of Use of Alternative Dispute Resolution, or another measure a Cabinet Office Order (内閣府令) specifies as equivalent.

…解決を認証紛争解決手続（裁判外紛争解決手続の利用の促進に関する法律（平成十六年法律第百五十一号）第二条第三号に規定する認証紛争解決手続をいう。）により図ること又はこれに準ずるものとして内閣府令で定める措…