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加入日（かにゅうび）

The date of joining as defined in Article 14, paragraph 8 of the Corporation Tax Act: the day on which a domestic corporation came under the full controlling interest (完全支配関係) of a group tax sharing parent corporation (通算親法人), or of a parent corporation (親法人) during the parent's special application year (申請特例年度).

法人税法第十四条第八項に規定する加入日

営業所（えいぎょうしょ）

In Article 1-5, the business office, office or similar place at which a trust taxed as a corporation (法人課税信託) was entrusted, as Article 6-3, item (i) of the Income Tax Act defines it.

法第六条の三第一号（受託法人等に関するこの法律の適用）に規定する営業所

加算税（かさんぜい）

The four penalty taxes charged on top of a tax — for understatement (過少申告加算税), for failure to file (無申告加算税), for non-payment (不納付加算税), and the heavy penalty tax (重加算税) — each of which counts as a national tax of the same tax item as the tax it is calculated on.

国税通則法第六十九条に規定する加算税

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

取引料（とりひきりょう）

In the chapters on multilevel marketing and on business opportunity sales, money or goods provided when entering into a transaction or changing its terms, whatever it is called — a transaction fee, a membership fee (加盟料) or registration fee (登録料), a deposit (保証金) or anything else.

取引料、加盟料、保証金その他いかなる名義をもつてするかを問わず、取引をするに際し、又は取引条件を変更するに際し提供される金品

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

附帯税（ふたいぜい）

The national taxes charged in addition to a tax: delinquent tax (延滞税), interest tax (利子税), and the penalty taxes for understatement, failure to file and non-payment, and the heavy penalty tax.

国税通則法第二条第四号に規定する附帯税

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

家屋番号（かおくばんごう）

The number the registry office (登記所) gives each building under Article 45.

第四十五条の規定により一個の建物ごとに付す番号

国際機関（こくさいきかん）

In Article 17, an intergovernmental international organization, or an international organization that a Ministry of Economy, Trade and Industry Order (経済産業省令) specifies as equivalent to one.

政府間の国際機関及びこれに準ずるものとして経済産業省令で定める国際機関

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.

…任意継続被保険者である場合、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場合又は解散に…

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…

特定株式（とくていかぶしき）

Shares other than those carrying restrictions on transfer or other conditions of a kind a Cabinet Order (政令) specifies.

譲渡についての制限その他の条件が付されている株式として政令で定めるもの以外の株式