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航空機燃料（こうくうきねんりょう）

In Article 74-6, aviation fuel as defined in Article 2, item (ii) of the Aviation Fuel Tax Act: hydrocarbon oil, including a mixture of hydrocarbons with other substances or a single hydrocarbon, used as fuel for aircraft or for the aircraft engines that Act covers.

航空機燃料税法第二条第二号（定義）に規定する航空機燃料

公共法人等（こうきょうほうじんとう）

A public corporation (公共法人) as defined in Article 2, item 5 of the Corporation Tax Act, or a public interest corporation, etc. (公益法人等) of Article 24, paragraph 5, that is liable only to the per-capita levy (均等割) of the prefectural inhabitant tax (道府県民税).

法人税法第二条第五号の公共法人及び第二十四条第五項に規定する公益法人等で均等割のみを課されるもの

在留カード（ざいりゅうかーど）

The residence card that the Immigration Services Agency issues to a mid- to long-term resident under Article 19-3 of the Immigration Control and Refugee Recognition Act.

出入国管理及び難民認定法（昭和二十六年政令第三百十九号。以下「入管法」という。）第十九条の三に規定する在留カード

公益信託等（こうえきしんたくとう）

In Article 12, a public interest trust (公益信託) as defined in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Act No. 30 of 2024), or a participant protection trust (加入者保護信託) as defined in Article 2, paragraph (11) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001).

公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号（定義）に規定する公益信託及び社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第十一項（定義）に規定する加入者保護信託

適格請求書（てきかくせいきゅうしょ）

An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) gives to a business operator to which it makes a taxable transfer, etc. of assets (課税資産の譲渡等) in Japan, stating the issuer's name and registration number, the date, what was supplied (marking items taxed at the reduced rate), the tax-exclusive or tax-inclusive total for each tax rate with the rate applied, the consumption tax amount, and the recipient's name.

第五十七条の四第一項に規定する適格請求書

預貯金契約（よちょきんけいやく）

In Article 26, paragraph (1) and Article 32, paragraph (4), item (i)(a), a contract for accepting deposits or savings (預金又は貯金), as the appended table (別表) defines it in its row for Article 2, paragraph (2), items (i) to (xxxviii).

別表第二条第二項第一号から第三十八号までに掲げる者の項の下欄に規定する預貯金契約

鉱業事務所（こうぎょうじむしょ）

A mining office as defined in Article 68 of the Mining Act: the office a holder of a mining right must set up in or near the mining area once work begins, and report to the Minister of Economy, Trade and Industry.

鉱業法（昭和二十五年法律第二百八十九号）第六十八条に規定する鉱業事務所

軽油自動車（けいゆじどうしゃ）

In Article 90-12, a motor vehicle whose internal combustion engine runs on light oil (軽油), other than an inspected motor vehicle (検査自動車) listed in paragraph (1), item (iii): a hybrid that uses electricity as well and can be charged from an outside source (電力併用自動車), as a Ministry of Finance Order (財務省令) specifies.

軽油を内燃機関の燃料とする自動車をいい、第三号に掲げる検査自動車に該当するものを除く

中小企業者（ちゅうしょうきぎょうしゃ）

In Articles 53 and 54, a small or medium-sized business as defined in Article 2, paragraph 1 of the Act on the Promotion of Improvement of Employment Management in Small and Medium-sized Enterprises for Securing Manpower and Creating Quality Jobs: a company or individual business whose capital, or whose number of regular employees, is at or below a limit set by industry (300 million yen or 300 employees in manufacturing, construction and transport, for example), an enterprise union (企業組合), a cooperative business association (協業組合), or a cooperative or similar union a Cabinet Order (政令) specifies.

中小企業における労働力の確保及び良好な雇用の機会の創出のための雇用管理の改善の促進に関する法律（平成三年法律第五十七号）第二条第一項に規定する中小企業者

買付等数量（かいつけとうすうりょう）

In Article 174-3, the quantity of securities, commodities or similar items a Cabinet Order (政令) specifies that the violator (違反者) or a person with a specified relationship (特定関係者) owns, or the quantity, calculated as a Cabinet Order sets, of transactions such as those in Article 2, paragraph (21), item (ii) under which the violator receives money if the actual figure exceeds the agreed figure, that the violator has agreed for its own account or theirs.

…令で定めるものの数量又は違反者が自己若しくは特定関係者の計算において約定している第二条第二十一項第二号に掲げる取引（現実数値が約定数値を上回つた場合に金銭を受領する立場の当事者となるものに限る。）その他…

つきまとい等（つきまといとう）

Any of the acts listed in Article 2(1) — such as following someone, lying in wait, watching or turning up at their home, workplace or school, making them think they are being watched, demanding a meeting or other things they have no duty to do, making silent calls, or calling, writing, faxing or sending email over and over after being refused, or sending filth or sexually humiliating material — done to a particular person, or to their spouse, a relative in the direct line or living with them, or anyone else closely connected to them in social life, in order to satisfy romantic or other feelings of affection for that person or resentment at those feelings going unreturned.

…配偶者、直系若しくは同居の親族その他当該特定の者と社会生活において密接な関係を有する者に対し、次の各号のいずれかに掲げる行為をすること

完全子会社等（かんぜんこがいしゃとう）

A wholly owned subsidiary company, etc. as defined in Article 847-3, paragraph (2), item (ii) — a corporation all of whose shares or equity interests a stock company holds — including a corporation deemed one under paragraph (3) of that Article because the stock company and its wholly owned subsidiary companies, etc., or those subsidiaries alone, hold all of its shares or equity interests.

同条第二項第二号に規定する完全子会社等をいい、同条第三項の規定により当該完全子会社等とみなされるものを含む

電子資格確認（でんししかくかくにん）

The way a person seeking treatment from a medical institution or pharmacy covered by health insurance (保険医療機関等), or designated home nursing (指定訪問看護) from a designated home-nursing provider (指定訪問看護事業者), is confirmed as an insured person or dependent: they ask the insurer about their eligibility by sending the electronic certificate for user verification (利用者証明用電子証明書) recorded on their Individual Number Card (個人番号カード), or by another method a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, receive the insurer's answer online, and pass it to the institution or provider, which then confirms their status.

保険医療機関等（第六十三条第三項各号に掲げる病院若しくは診療所又は薬局をいう。以下同じ。）から療養を受けようとする者又は第八十八条第一項…

行政執行法人（ぎょうせいしっこうほうじん）

In Article 19-3(2), Article 19-4(2)(ii) and Article 19-10(1), an incorporated administrative agency (独立行政法人) of the kind Article 2(4) of the Act on General Rules for Incorporated Administrative Agencies defines: one set up by its own Act to carry out, accurately and reliably, public work closely tied to the national government's administration under substantial government involvement, against a plan for targets the government sets for each business year.

独立行政法人通則法（平成十一年法律第百三号）第二条第四項に規定する行政執行法人

租税特別措置（そぜいとくべつそち）

In the chapter on reports about local tax burden reduction measures, a special tax measure as defined in Article 2, paragraph 1, item 1 of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation (Act No. 8 of 2010).

租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第一号に規定する租税特別措置

完全支配関係（かんぜんしはいかんけい）

A relationship, of a kind a Cabinet Order (政令) specifies, in which one person holds directly or indirectly all the issued shares or capital contributions of a corporation (not counting those it holds itself), or the relationship between corporations each in such a relationship with the same person.

同条第十二号の七の六に規定する完全支配関係

期限後申告書（きげんごしんこくしょ）

A tax return filed after the deadline, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).

国税通則法（昭和三十七年法律第六十六号）第十八条第二項に規定する期限後申告書

外国居住者等（がいこくきょじゅうしゃとう）

A foreign resident, etc. as defined in Article 2, item (iii) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity: an individual domiciled in, or a corporation with its head or principal office in, a foreign country other than a tax treaty partner that Cabinet Order (政令) designates as treating Japan alike on tax and on exchanging information, or a similar person Cabinet Order sets, including that country's competent authority.

同法第二条第三号に規定する外国居住者等

業務執行役員（ぎょうむしっこうやくいん）

In Article 34, paragraph (1), item (iii), an officer (役員) who executes the corporation's business, of the kinds a Cabinet Order (政令) specifies.

業務を執行する役員として政令で定めるもの

発生時換算法（はっせいじかんさんほう）

In Article 61-9, the method of converting foreign currency assets, etc. (外貨建資産等) held at the end of a business year into yen at the exchange rate used to convert the transaction that gave rise to them, or, where that yen amount was fixed by a foreign exchange futures contract, etc. (先物外国為替契約等), at that fixed amount.

事業年度終了の時（以下この号において「期末時」という。）において有する外貨建資産等について、前条第一項の規定により当該外貨建資産…