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分割等（ぶんかつとう）

A company split (分割), an in-kind contribution (現物出資), an in-kind distribution (現物分配) as defined in Article 2, item 12-5-2 of the Corporation Tax Act, or a transfer of an asset whose gain or loss on transfer is adjusted under Article 61-11, paragraph 1 of that Act, so that the special time limits of Article 17-6, paragraph 1 reach the corporations on both sides.

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

納期限（のうきげん）

For the prefectural inhabitant tax on corporations (法人の道府県民税), the due date for paying it, which, where a reassessment (更正) or determination (決定) under Article 55 has been made, means the due date for the tax shortfall, and, where the due date has been extended, the extended date.

第五十五条の規定による更正又は決定があつた場合においては、不足税額の納期限をいい、納期限の延長があつたときは、その延長された納期限とする

株式等（かぶしきとう）

In Article 177, paragraphs (1) and (2), shares or equity interests (株式又は出資) as Article 23, paragraph (1) of the Corporation Tax Act uses the term, limited to those the domestic corporation holds in its own name.

同条第一項に規定する株式等をいい、当該内国法人が自己の名義をもつて有するものに限る

農産物（のうさんぶつ）

In Article 47-3, paragraph (1), crops of the kind Article 41, paragraph (1) of the Income Tax Act names: rice, barley, wheat and other crops a Cabinet Order (政令) specifies.

法第四十一条第一項（農産物の収穫の場合の総収入金額算入）に規定する農産物

農用地（のうようち）

Agricultural land as defined in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation, including leasehold rights (賃借権) over it.

農業経営基盤強化促進法第四条第一項第一号に規定する農用地をいい、当該農用地に係る賃借権を含む

発行者（はっこうしゃ）

An issuer as defined in Article 2, paragraph (5) of the Financial Instruments and Exchange Act, here the issuer of bond-type beneficial interests (社債的受益権) offered for subscription.

金融商品取引法第二条第五項に規定する発行者

銀行等（ぎんこうとう）

A bank or other financial institution that accepts deposits or savings, of a kind a Cabinet Order (政令) specifies, at whose business offices, etc. in Japan money gifted under the fund management contract may be deposited for the gift-tax exemption.

銀行その他の預金又は貯金の受入れを行う金融機関として政令で定める金融機関

公務員（こうむいん）

National public employees (国家公務員) as defined in Article 2, paragraph (1) of the National Public Service Act (Act No. 120 of 1947) and local public employees (地方公務員) as defined in Article 3, paragraph (1) of the Local Public Service Act (Act No. 261 of 1950).

国家公務員法（昭和二十二年法律第百二十号）第二条第一項に規定する国家公務員及び地方公務員法（昭和二十五年法律第二百六十一号）第三条第一項に規定する地方公務員

発行者（はっこうしゃ）

In Articles 172-7 and 172-8, the issuer of the share certificates, etc. (株券等) that a statement of large-volume holdings or changes (大量保有・変更報告書) concerns, as Article 27-23, paragraph (1) defines it: for securities a Cabinet Office Order (内閣府令) specifies, the person it specifies.

同項に規定する発行者

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.

労働安全衛生法（昭和四十七年法律第五十七号）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。…

標準報酬（ひょうじゅんほうしゅう）

In Article 2-5, paragraph (1), the standardized remuneration as provided in Article 28: the standard monthly remuneration (標準報酬月額) and the standard bonus amount (標準賞与額) together.

第二十八条に規定する標準報酬

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.

労働安全衛生法（昭和四十七年法律第五十七号）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。…

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

石油ガス（せきゆがす）

In Article 74-5, item (iii), petroleum gas as defined in Article 2, item (i) of the Liquefied Petroleum Gas Tax Act: hydrocarbons (or similar mixtures) that are gaseous at 15 degrees and one atmosphere, other than those mainly made of molecules with two or fewer carbon atoms.

同法第二条第一号（定義）に規定する石油ガス

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

課税期間（かぜいきかん）

A taxable period (課税期間) as defined in Article 19 of the Consumption Tax Act: as a rule, the calendar year for an individual business operator and the business year for a corporation.

消費税法第十九条に規定する課税期間

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