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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…

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

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

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

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

売付け等（うりつけとう）

In Article 27-22-2, paragraph (11), a sale or other transfer for value, as Article 27-2, paragraph (6) defines it — here the sale of listed share certificates, etc. (上場株券等) by a person responding to a tender offer (公開買付け) by their issuer under Article 27-22-2.

第二十七条の二第六項に規定する売付け等

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