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外国法人（がいこくほうじん）

In Article 71, paragraph (1), item (iv), (a), a foreign corporation as defined in Article 2, item (iv) of the Corporation Tax Act: a corporation other than a domestic corporation (内国法人), that is, one with neither its head office nor its principal office in Japan.

法人税法第二条第四号（定義）に規定する外国法人

非居住者（ひきょじゅうしゃ）

In Article 71, paragraph (1), item (iv), (a), a nonresident as defined in Article 2, paragraph (1), item (v) of the Income Tax Act: an individual who is not a resident (居住者), that is, who neither has a domicile (住所) in Japan nor has had a residence (居所) there continuously for one year or more up to now.

所得税法第二条第一項第五号（定義）に規定する非居住者

課税貨物（かぜいかもつ）

In Article 74-2, paragraph (1), taxable goods as defined in Article 2, paragraph (1), item (xi) of the Consumption Tax Act: foreign goods (外国貨物) taken out of a bonded area (保税地域) that are subject to consumption tax, which customs officials may inspect in a consumption tax examination.

消費税法第二条第一項第十一号（定義）に規定する課税貨物

調査通知（ちょうさつうち）

Notice given to a taxpayer before an examination of the tax items and periods to be examined and other matters set by Cabinet Order (政令), under Article 65, paragraph (6); an amended return filed before this notice, and not in anticipation of a reassessment, escapes the penalty tax for understatement.

第六十五条第六項（過少申告加算税）に規定する調査通知

返礼品等（へんれいひんとう）

Goods, services or similar things, as the Minister of Internal Affairs and Communications specifies, that a prefecture, municipality or special ward (特別区) gives a donor in return for a donation to it (第一号寄附金).

都道府県等が第一号寄附金の受領に伴い当該第一号寄附金を支出した者に対して提供する物品、役務その他これらに類するものとして総務大臣が定めるもの

普通法人（ふつうほうじん）

An ordinary corporation as defined in Article 2, item 9 of the Corporation Tax Act: a corporation other than those listed in items 5 to 7 of that Article, not counting an association or foundation without legal personality (人格のない社団等).

法人税法第二条第九号に規定する普通法人

合併法人（がっぺいほうじん）

An acquiring corporation as defined in Article 2, item (xii) of the Corporation Tax Act: the corporation that receives the assets and liabilities of another corporation in a merger.

法人税法第二条第十二号に規定する合併法人

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.

所得税法第二条第一項第四号に規定する非永住者

限度税率（げんどぜいりつ）

The rate or percentage that a tax treaty (租税条約) sets as the most that may be charged on a treaty partner resident (相手国居住者等), as defined in Article 2, item (v) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.

租税条約等実施特例法第二条第五号に規定する限度税率

外国法人（がいこくほうじん）

In Article 12-2, paragraph (3) and Article 12-3, paragraph (5), a foreign corporation as defined in Article 2, item (iv) of the Corporation Tax Act: a corporation other than one with its head office or principal office in Japan.

法人税法第二条第四号（定義）に規定する外国法人

適用税率（てきようぜいりつ）

In Article 57-4, the rate in Article 29, item (i) or (ii) multiplied by 100/78: 10% for the standard rate of 7.8% and 8% for the reduced rate of 6.24%, the consumption tax and local consumption tax (地方消費税) together.

第二十九条第一号又は第二号に規定する税率に七十八分の百を乗じて得た率

市町村道（しちょうそんどう）

In Article 76-7, paragraph (1), a municipal road as listed in Article 3, item (iv) of the Road Act.

同法第三条第四号に掲げる市町村道

電気通信（でんきつうしん）

Sending, passing on or receiving signs, sounds or images by wire, radio or other electromagnetic means, as defined in Article 2(i) of the Telecommunications Business Act.

電気通信事業法（昭和五十九年法律第八十六号）第二条第一号に規定する電気通信

要介護者（ようかいごしゃ）

A person requiring long-term care as defined in Article 7, paragraph (3) of the Long-Term Care Insurance Act: a person in a condition of need for long-term care (要介護状態) who is aged 65 or over, or aged 40 to 64 where the physical or mental disability causing it arose from a specified disease (特定疾病).

介護保険法（平成九年法律第百二十三号）第七条第三項に規定する要介護者

事業場等（じぎょうじょうとう）

A non-resident's place of business, or a similar place a Cabinet Order (政令) specifies, other than its permanent establishment in Japan, as defined in Article 161, paragraph 1, item 1 of the Income Tax Act; Article 40-3-3 deals with internal dealings between such a place and the permanent establishment priced differently from an arm's length price.

所得税法第百六十一条第一項第一号に規定する事業場等

特定取得（とくていしゅとく）

An acquisition, building or improvement of a home on which the consumption tax and local consumption tax included in the price or cost were charged at the consumption tax rate as amended by Article 2 or 3 of Act No. 68 of 2012, as Article 41(5) defines it.

第五項に規定する特定取得

計画期間（けいかくきかん）

The plan period set out under Article 35, paragraph (2), item (iii) of the Marine Transportation Act in a certified Japanese ship and seafarer securing plan (日本船舶・船員確保計画), which marks the business years to which the rule in Article 59-2 on income from Japanese ships based on their net tonnage applies.

同法第三十五条第二項第三号に掲げる計画期間

支配関係（しはいかんけい）

A relationship, as a Cabinet Order (政令) specifies, in which a company directly or indirectly holds shares or capital contributions exceeding 50 percent of the total number or amount of another corporation's issued shares or capital contributions (not counting the shares that other corporation holds in itself).

第七十条の七第二項第一号ホに規定する支配関係

再編計画（さいへんけいかく）

In Article 81, a realignment plan as defined in Article 13, paragraph (1) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities.

地域における医療及び介護の総合的な確保の促進に関する法律（平成元年法律第六十四号）第十三条第一項に規定する再編計画

分納期間（ぶんのうきかん）

The period on which the interest tax (利子税) payable together with an instalment of tax (分納税額) under Article 52, paragraph (1), item (i) or (ii) of the Inheritance Tax Act is calculated.

相続税法第五十二条第一項第一号又は第二号に規定する分納税額に併せて納付しなければならない利子税の額の計算の基礎となる期間