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建設等（けんせつとう）

Building, making or manufacturing a high-value specified asset (高額特定資産) oneself, under a contract with another person or as one's own inventory (棚卸資産) or adjustment-target fixed asset (調整対象固定資産), as Article 12-4, paragraph (1) uses the term.

同項に規定する建設等

基準日（きじゅんび）

In Article 33-2, paragraph (2), the day on which ten months have passed from the day after the inheritance from the decedent concerned began; refund interest (還付加算金) on the refund of gift tax under settlement taxation at inheritance (相続時精算課税) counts from the day after it where the refund return was filed by that day.

第一項の申告書に係る被相続人についての相続の開始があつた日の翌日から十月を経過する日

対象年（たいしょうねん）

In Article 10(8)(iii) and (12), the year for which an individual seeks to apply the tax credit for experimental research expenses in Article 10(1), (4) or (7).

第一項、第四項又は前項の規定の適用を受けようとする年

参加人（さんかにん）

A person, other than the one who filed a request for review (審査請求) of a decision on disclosure or non-disclosure (開示決定等) or of a failure to act on a request for disclosure (開示請求), who is found, in light of the laws the disposition (処分) rests on, to have an interest in it and who takes part in the review with the permission or at the request of the reviewing agency (審査庁), under Article 13 of the Administrative Complaint Review Act as Article 18(2) of this Act applies it.

行政不服審査法第十三条第四項に規定する参加人

備置き（そなえおき）

In Article 2-3, paragraphs (2) and (3), the keeping of the documents or electronic or magnetic records (電磁的記録) under Article 782, paragraph (1) or Article 803, paragraph (1) of the Companies Act.

会社法（平成十七年法律第八十六号）第七百八十二条第一項の規定による書面若しくは電磁的記録の備置き又は同法第八百三条第一項の規定による書面若しくは電磁的記録の備置き

投資主（とうしぬし）

In Article 166, paragraph (1), item (ii)-2, an investor in a listed company, etc. that is an investment corporation: a member (社員) of an investment corporation (投資法人), as Article 2, paragraph (16) of the Act on Investment Trusts and Investment Corporations defines it.

投資信託及び投資法人に関する法律第二条第十六項に規定する投資主

位置情報（いちじょうほう）

Information showing the position of a particular point or area in space, including information on the time it refers to, as defined in Article 2(1)(i) of the Basic Act on the Advancement of Utilizing Geospatial Information.

地理空間情報活用推進基本法（平成十九年法律第六十三号）第二条第一項第一号に規定する位置情報

保険者等（ほけんしゃとう）

In Article 180 and Article 181, paragraph (1): the Japan Health Insurance Association (全国健康保険協会) where the insured person has optional and continued coverage (任意継続被保険者) with it, where a person it insures or a specially-insured day laborer (日雇特例被保険者) owes money under Article 58, Article 74, paragraph (2) or Article 109, paragraph (2) (including as Article 149 applies them), or where it has taken over a dissolved health insurance society's rights and that society's premiums, etc. remain uncollected; the health insurance society (健康保険組合) for a person insured in the health insurance it runs; and the Minister of Health, Labour and Welfare otherwise.

…ある場合、協会が管掌する健康保険の被保険者若しくは日雇特例被保険者であって第五十八条、第七十四条第二項及び第百九条第二項（第百四十九条においてこれらの規定を準用する場合を含む。）の規定による徴収金を納付しなければならない…

関連商品（かんれんしょうひん）

Related goods as defined in Article 48, paragraph (2) of the Act on Specified Commercial Transactions: goods a Cabinet Order (政令) specifies as ones a customer needs to buy when receiving specified continuous services (特定継続的役務).

同条第二項に規定する関連商品

カード等（かーどとう）

In Articles 37 and 51-3, the card or other object itself (not a number or code) given to a user either for installment sales under Article 2, paragraph (1), item (ii) or for the intermediation of comprehensive credit purchases (包括信用購入あつせん) under Article 2, paragraph (3), item (i).

第二条第一項第二号のカードその他の物及び同条第三項第一号のカードその他の物

特定親族（とくていしんぞく）

A relative (other than a spouse) or foster child aged 19 to 22 who shares a resident's household budget and has total income of 1.23 million yen or less but is not a claimable dependent, for whom the special deduction for specified relatives is given.

同項第十二号に規定する特定親族

特定法人（とくていほうじん）

For the enterprise tax (事業税), a corporation whose paid-in capital (払込資本の額, the amount a Cabinet Order (政令) sets as what its shareholders or other investors contributed) exceeds 5 billion yen, other than the corporations listed in Article 72-2, paragraph 1, item 1(b), or a mutual company (相互会社) under the Insurance Business Act or a body a Cabinet Order treats as one; a corporation wholly controlled (完全支配関係) by one whose paid-in capital exceeds 200 million yen is taxed under item 1(a), on its added value and capital as well as its income.

払込資本の額（法人が株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者から出資を受けた金額として政令で定める金額をいう。以下（１）及び（２）において同じ。）が五十億円を超える法人（ロに…

内部取引（ないぶとりひき）

A transfer of assets, provision of services or other dealing between a nonresident's permanent establishment in Japan and the nonresident's other places of business that would count as a sale, purchase or other transaction if the two were independent businesses, as described in Article 161, paragraph (2).

同項第一号に規定する内部取引

電子署名（でんししょめい）

An electronic signature as Article 2, paragraph (1) of the Act on Electronic Signatures and Certification Business defines it: a measure applied to information that can be recorded as an electronic or magnetic record (電磁的記録), which shows that the information was made by the person who applied it and allows checking whether it has been altered.

電子署名及び認証業務に関する法律（平成十二年法律第百二号）第二条第一項（定義）に規定する電子署名

信用事業（しんようじぎょう）

In Article 18-4, paragraph (3), item (v)(a) and (d) and item (vi), the credit business (信用事業) as defined in Article 2, paragraph (3) of the Act on Enhancement and Restructuring of Credit Business Conducted by The Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Cooperation, etc. (Act No. 118 of 1996): the businesses listed there that specified agricultural and fishery cooperatives and their federations (特定農水産業協同組合等) carry on.

再編強化法第二条第三項に規定する信用事業

取得価額（しゅとくかがく）

In Article 34, paragraph (2), item (i), the acquisition cost of a machine or apparatus on which its depreciation is calculated, or, where Article 130, paragraph (9) of the Order for Enforcement of the Income Tax Act (所得税法施行令) applies, the amount that would be that cost if it did not.

減価償却資産の償却費の計算の基礎となる取得価額をいい、令第百三十条第九項（耐用年数の短縮）の規定の適用がある場合には同項の規定の適用がないものとした場合に減価償却資産の償却費の計算の基礎となる取得価額となる金額とする

金融機関（きんゆうきかん）

In Article 35-2, paragraph (1), item (ii), the bodies listed in Article 2, paragraph (1) of the Deposit Insurance Act: banks, long-term credit banks, shinkin banks (信用金庫), credit cooperatives, labour banks (労働金庫), their federations and the Shoko Chukin Bank (株式会社商工組合中央金庫), other than those with their head office outside Japan.

預金保険法（昭和四十六年法律第三十四号）第二条第一項各号（定義）に掲げる者

非永住者（ひえいじゅうしゃ）

A resident who does not have Japanese nationality and has had a domicile or residence in Japan for a total of five years or less in the past ten years.

法第二条第一項第四号（定義）に規定する非永住者

手数料等（てすうりょうとう）

In Article 90-5, paragraph (1), the fees and other consideration, under whatever name, that a customer has to pay in connection with a financial instruments transaction contract, other than the price of securities and margin or similar deposits, as defined in Article 74, paragraph (1) of the Cabinet Office Order (内閣府令) on financial instruments business (Cabinet Office Order No. 52 of 2007).

金融商品取引業等に関する内閣府令第七十四条第一項（顧客が支払うべき対価に関する事項）に規定する手数料等

特定親族（とくていしんぞく）

A relative (other than a spouse) or foster child aged 19 to 22 who shares a resident's household budget and has total income of 1.23 million yen or less but is not a claimable dependent, for whom the special deduction for specified relatives is given.

法第八十四条の二第一項（特定親族特別控除）に規定する特定親族