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内国法人（ないこくほうじん）

A corporation whose head office or principal office is in Japan.

所得税法第二条第一項第六号に規定する内国法人

還付金等（かんぷきんとう）

A refund (還付金) or an overpayment or mistaken payment of national tax (過誤納金), which the tax authority must pay back in money without delay.

国税通則法第五十六条第一項に規定する還付金等

内部取引（ないぶとりひき）

In Article 142-9, paragraph (1), an internal dealing as defined in Article 138, paragraph (2): a transfer of assets, provision of services or other event between a foreign corporation's permanent establishment (恒久的施設) and its head office or other offices (本店等) that would be a sale, purchase, provision of services or other transaction if they were independent businesses — debt guarantees, reinsurance and similar transactions a Cabinet Order (政令) sets aside.

同項第一号に規定する内部取引

税務代理（ぜいむだいり）

Tax agency as defined in Article 2, paragraph (1), item (i) of the Certified Public Tax Accountant Act: acting for, or on behalf of, another person in returns, applications, claims or appeals to the tax authorities (税務官公署), or in statements to them about those or about an examination or disposition, beyond merely preparing tax documents; here, tax agency for consumption tax.

税理士法（昭和二十六年法律第二百三十七号）第二条第一項第一号（税理士の業務）に掲げる税務代理

登録番号（とうろくばんごう）

The registration number of a qualified invoice issuer (適格請求書発行事業者), recorded with its name in the register of qualified invoice issuers (適格請求書発行事業者登録簿) under Article 57-2, paragraph (4).

第五十七条の二第四項の登録番号

主務大臣（しゅむだいじん）

In this Act, for matters concerning a specified business operator (特定事業者), generally the minister or commission that is its administrative agency (行政庁) under Article 22, paragraph (1) — but the competent minister their own Acts name for agricultural and fishery cooperatives, the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) for real estate brokers and the Minister of Internal Affairs and Communications (総務大臣) for administrative scriveners (行政書士) — with the Minister of Finance (財務大臣) added for the matters listed in Article 22, paragraph (2), the Prime Minister (内閣総理大臣) for the registered financial institution business of Article 22, paragraph (3), and the National Public Safety Commission (国家公安委員会) for the precious metals business of Article 22, paragraph (4).

次のとおり

要支援者（ようしえんしゃ）

A person requiring support as defined in Article 7, paragraph (4) of the Long-Term Care Insurance Act: a person in a condition needing support (要支援状態) 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).

同条第四項に規定する要支援者

固定資産（こていしさん）

In Article 10, paragraph (8), item (i), a fixed asset as defined in Article 2, paragraph (1), item (xviii) of the Income Tax Act: land (including rights over land), depreciable assets (減価償却資産), telephone subscription rights and other assets, other than timber (山林), that a Cabinet Order (政令) specifies.

所得税法第二条第一項第十八号に規定する固定資産

認定住宅（にんていじゅうたく）

A house listed in Article 41, paragraph (6), item (i) or (ii): a certified long-life quality house (認定長期優良住宅) or a low-carbon building (低炭素建築物) used as a home and of a kind a Cabinet Order (政令) specifies.

前項第一号又は第二号に掲げる家屋

電子署名（でんししょめい）

An electronic signature as defined in Article 2(1) of the Act on Electronic Signatures and Certification Business — a measure applied to information that can be recorded electronically, which shows who made the information and allows checking whether it has been altered — that meets the standards an order of the competent ministries (主務省令) sets.

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）第二条第一項に規定する電子署名であって、主務省令で定める基準に適合するもの

基準日等（きじゅんびとう）

In Article 58-2, for type I funds transfer services each business day, and for type II or type III funds transfer services the base date (基準日) of Article 43, paragraph (1), item (ii), the last day of each period of up to one week that the funds transfer service provider fixes for each type.

第一種資金移動業にあっては各営業日を、第二種資金移動業又は第三種資金移動業にあっては第四十三条第一項第二号に規定する基準日

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

特定期間（とくていきかん）

In Article 24-5, paragraphs (3) and (4), the specified period of Article 24, paragraph (1) as applied by paragraph (5) of that Article: the period a Cabinet Office Order (内閣府令) specifies for regulated securities (特定有価証券), which takes the place of the business year as the period their issuer reports on.

第二十四条第五項において準用する同条第一項に規定する特定期間

構成事業者（こうせいじぎょうしゃ）

A business operator (事業者) that is a member of a trade association (事業者団体).

事業者団体の構成員である事業者

経過滞在者（けいかたいざいしゃ）

A foreign national born in Japan, or a person who has lost Japanese nationality, who may stay in Japan without a status of residence (在留資格) for up to 60 days under Article 22-2, paragraph (1) of the Immigration Control and Refugee Recognition Act: a transitional stayer by birth (出生による経過滞在者) or by loss of nationality (国籍喪失による経過滞在者).

国内において出生した日本の国籍を有しない者のうち入管法第二十二条の二第一項の規定により在留することができるもの

給付費割合（きゅうふひわりあい）

In Article 154, the share that the estimated benefit expenses subject to adjustment (調整対象給付費見込額) make up of the total of those expenses and the estimated aid for the old-old attributed to the young-old (前期高齢者に係る後期高齢者支援金の概算額) under Article 34, paragraph (1), item (i), (a)(2) of the Act on Assurance of Medical Care for Elderly People.

調整対象給付費見込額及び高齢者の医療の確保に関する法律第三十四条第一項第一号イ（２）に規定する前期高齢者に係る後期高齢者支援金の概算額の合計額に対する調整対象給付費見込額の割合

納税の告知（のうぜいのこくち）

In Article 67, paragraphs (1) and (2), a notice of tax payment that the district director (税務署長) gives under Article 36, paragraph (1), item (ii) to collect national withholding tax (源泉徴収等による国税) not paid by its statutory payment due date (法定納期限).

第三十六条第一項（納税の告知）の規定による納税の告知（同項第二号に係るものに限る。）

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

第一種事業（だいいっしゅじぎょう）

For the individual enterprise tax (個人の事業税), the businesses Article 72-2, paragraph 8 lists — among them the sale of goods, insurance, money lending, leasing of goods and of real property, manufacturing, electricity supply, telecommunications, transport, warehousing, contracting, printing and publishing, inns, restaurants, brokerage, agency and amusement businesses — and businesses like them that a Cabinet Order (政令) names.

次に掲げるもの

特定徴収金（とくていちょうしゅうきん）

Local government collections (地方団体の徴収金) relating to local taxes that a taxpayer or special collection agent (特別徴収義務者) pays or remits by a method an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.

第七百四十七条の六第二項に規定する特定徴収金