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施設サービス（しせつさーびす）

A facility service (施設サービス) as defined in Article 8, paragraph (26) of the Long-Term Care Insurance Act: welfare facility services for the elderly requiring long-term care, long-term care health facility services, and integrated medical and long-term care facility services (介護医療院サービス).

同法第八条第二十六項に規定する施設サービス

出国待機施設（しゅっこくたいきしせつ）

A facility near a port of entry or departure, specified by Ministry of Justice Order (法務省令), where a foreign national ordered to leave Japan who cannot leave at once may be allowed to stay under Article 13-2.

第十三条の二第一項に規定する法務省令で定める施設

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

非上場株式等（ひじょうじょうかぶしきとう）

Shares not listed on a financial instruments exchange as defined in the Financial Instruments and Exchange Act that meet the other requirements a Ministry of Finance Order (財務省令) sets, and interests of partners in a general partnership company (合名会社), a limited partnership company (合資会社) or a limited liability company (合同会社) meeting that Order's requirements, which may be given as security for a tax deferral under Article 137-2 or 137-3.

株式で金融商品取引法第二条第十六項（定義）に規定する金融商品取引所に上場されていないことその他財務省令で定める要件を満たすもの及び合名…

番号既告知者（ばんごうきこくちしゃ）

In Article 81-6, an individual who falls under Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act: one whose name, address and individual number are already recorded in the book the payer keeps after checking his or her documents, electronic certificate or a specified notice, unless what he or she now gives differs from that record.

令第三百三十六条第四項（預貯金、株式等に係る利子、配当等の受領者の告知）の規定に該当する個人

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

申請特例年度（しんせいとくれいねんど）

The first business year for which a parent corporation applying under Article 64-9, paragraph (7) seeks the approval for group tax sharing (通算承認) and the application of the group tax sharing rules, as Article 64-9, paragraph (9) defines it.

第六十四条の九第九項に規定する申請特例年度

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

支配関係法人（しはいかんけいほうじん）

In Article 57, paragraph (4), a corporation with which the domestic corporation has a controlling interest (支配関係).

当該内国法人との間に支配関係がある法人

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等の取得又は発生の基因となつた外貨建取引の金額の円換算額への換算に用いた外…

当該中間期間（とうがいちゅうかんきかん）

In the refund of tax by carrying back a loss caused by a disaster (Article 80, paragraph (5), and Article 144-13, paragraph (11), also as read by the supplementary provisions (附則) of Act No. 4 of 2017), an interim period ending within six months after the day of a disaster for which the corporation files an interim return based on provisional accounts (仮決算の中間申告書).

第十一項に規定する中間期間

公社管理道路（こうしゃかんりどうろ）

In Article 76-4 and Article 76-6, paragraphs (8) and (9), a road that a local road public corporation maintains, repairs and restores after disasters under Article 14 of the Act on Special Measures concerning Road Construction and Improvement, or does so with a permission under Article 15, paragraph (1) of that Act.

…下同じ。）が道路整備特別措置法第十四条の規定により維持、修繕及び災害復旧を行い、又は同法第十五条第一項の許可を受けて維持、修繕及び災害復旧を行う道路

第二号加入者（だいにごうかにゅうしゃ）

A participant of the individual-type pension plan (個人型年金加入者) who is a person listed in Article 62, paragraph (1), item (ii): a category 2 insured person under the National Pension Act (第二号被保険者), other than a participant of a corporate-type pension plan who pays their own contributions to it or another person a Cabinet Order (政令) specifies.

個人型年金加入者であって、同項第二号に掲げるもの

事務代行団体（じむだいこうだんたい）

An organization doing administrative work on employers' behalf as defined in Article 14, paragraph 2 of the Workers' Property Accumulation Promotion Act, to which a small or medium-sized employer may entrust the work on employees' property accumulation housing or pension savings contracts.

第四条の二第一項又は前条第一項に規定する事務代行団体

取得指定期間（しゅとくしていきかん）

The designated acquisition period as Article 37-5, paragraph (2) applies the rule of Article 37, paragraph (4): for an individual who sold an asset under Article 37-5, the period from 1 January to 31 December of the year after the sale, extendable with the tax office's approval to a day within two years after that 31 December.

同条第二項に規定する取得指定期間

特別特定取得（とくべつとくていしゅとく）

As paragraph (12) defines: an acquisition, etc. of a home (住宅の取得等) whose price or cost includes consumption tax charged at the rate set by Article 3 of Act No. 68 of 2012, the 2012 reform of the tax system to secure stable funding for social security, together with the local consumption tax charged on it.

前項に規定する特別特定取得

酒類の販売場（しゅるいのはんばいじょう）

A sales outlet (販売場) — a place where a liquor sales business is carried on continuously — for which a sales business licence (販売業免許) under Article 9, paragraph (1) of the Liquor Tax Act has been granted; one run by a liquor manufacturer that meets requirements such as being close to its liquor manufacturing site, set by Cabinet Order (政令), is treated as a manufacturing site for Article 87-6.

酒税法第九条第一項に規定する販売業免許を受けた販売場

権利管理情報（けんりかんりじょうほう）

Information on the moral rights of authors, copyright, print rights or the rights in Article 89, paragraph (1) to (4) (copyright, etc., 著作権等), recorded or transmitted by electronic or magnetic means (電磁的方法) together with a work, performance, phonogram, or the sounds or images of a broadcast or cablecast, that identifies the work, its right holders or other matters a Cabinet Order (政令) sets, states the terms of use on which permission is given, or allows these to be identified when checked against other information; excluding information not used for computerised rights management, such as tracking use or handling permissions.

第十七条第一項に規定する著作者人格権若しくは著作権、出版権又は第八十九条第一項から第四項までの権利（以下この号において「著作権等」という。）に関する情報であつて、イからハまでのいずれかに該…

戸籍関係情報（こせきかんけいじょうほう）

Information, specified by Ministry of Justice Order (法務省令) as information to be provided under Article 19, item (viii) or (ix), that can be produced by computer processing of the duplicate copies (副本) of family registers (戸籍) or removed family registers (除かれた戸籍) kept on magnetic disk — such as whether a person recorded there has a parent-child or other family relationship with another, or about marriage and the forming of other family relationships — and that contains an information provision personal identification code (情報提供用個人識別符号).

戸籍又は除かれた戸籍（戸籍法第百十九条の規定により磁気ディスク（これに準ずる方法により一定の事項を確実に記録することができる物を含む。）をもって調製されたものに限る。以下この項及び第四十五条の二第一項において同じ。）の副本に記録されている情報の電子計算機処理等（電子計算機処理（電子計算機を使用して行…